1.  Previous Years Figures have been regrouped, reallocated or
 reclassified wherever necessary.
 
 2.  The Balances in respect of Sundry Debtors, Current Liabilities and
 Loans & Advances are subject to confirmation & reconciliation, if any.
 
 3.  Computers and Software have not been put to the use hence, no
 depreciation has been provided.
 
 4.  In the opinion of the Management Current Assets, Loans & Advances
 are of the value stated, if realised in the ordinary course of
 Business.  Provisions for all known Liabilities are made and the same
 are adequate and not in excess of the amount reasonably considered
 necessary.
 
 5.  The Company follows the Mercantile Systems of accounting and
 recognizes income and expenditure on accrual basis.