Following is the summarised Balance Sheet of Hopeful Ltd. as at 31st March, 2025.
| Particulars | 31st March, 2025 | 31st March, 2024 |
| I. EQUITY AND LIABILITIES | ||
| Shareholder’s Funds (a) Share Capital Equity Share Capital (b) Reserves and Surplus |
10,00,000 1,00,000 |
5,00,000 1,00,000 |
| Non-Current Liabilities Long-term Borrowings |
2,00,000 | 3,00,000 |
| Current Liabilities Trade Payables |
2,00,000 | 1,00,000 |
| Total | 15,00,000 | 10,00,000 |
| II. Assets | ||
| Non-Current Assets (a) Property, Plant and Equipment and Intangible Assets: (i) Property, Plant and Equipment (ii) Intangible Assets (b) Non-Current Investments |
8,00,000 2,00,000 2,00,000 |
4,00,000 2,00,000 2,00,000 |
| Current Assets (a) Inventories (b) Cash & Cash Equivalents |
2,50,000 50,000 |
1,50,000 50,000 |
| Total | 15,00,000 | 10,00,000 |
Solution :
