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From the following Balance Sheet of Depth Ltd. as at 31st March, 2023, prepare Comparative Balance Sheet:

Particulars 31st March, 2023 (₹) 31st March, 2022 (₹)
I. EQUITY AND LIABILITIES    

1. Shareholder’s Funds

(a) Share Capital

(b) Reserve and Surplus

10,00,000

1,00,000

5,00,000

1,00,000

2. Non-Current Liabilities

Long-term Borrowing (10% Debentures)

2,00,000 3,00,000

3. Current Liabilities

(a) Trade Payables

(b) Short-term Provisions

1,60,000

40,000

75,000

25,000

Total 15,00,000 10,00,000
II. Assets    

1. Non-Current Assets

(a) Property, Plant and Equipment and Intangible Assets:

– Property, Plant and Equipment

(b) Non-Current Investments

9,00,000

3,00,000

5,00,000

3,00,000

2. Current Assets

(a) Inventories

(b) Cash and Bank Balances

2,50,000

50,000

1,50,000

50,000

Total 15,00,000 10,00,000
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