From the following Balance Sheet, prepare Comparative Balance sheet of Varun Ltd:

Particulars 31st March, 2025 31st March, 2024
I. EQUITY AND LIABILITIES
Shareholder’s Funds
Share Capital
3,50,000 3,00,000
Non-Current Liabilities
Long-term Borrowings
1,00,000 2,00,000
Current Liabilities
Trade Payables
1,50,000 1,00,000
Total 6,00,000 6,00,000
II. Assets
Non-Current Assets
Property, Plant and Equipment and Intangible Assets:
Property, Plant and Equipment
4,00,000 3,00,000
Current Assets
Trade Receivables
2,00,000 3,00,000
Total 6,00,000 6,00,000

Solution :