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From the following Balance Sheet of Kinderjoy Ltd. from the following:

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

1. Shareholder’s Funds

(a) Share Capital

(b) Reserves and Surplus

7,00,000

1,00,000

4,00,000

1,20,000

2. Non-Current Liabilities

Long-term Borrowings (Loans)

5,00,000 5,00,000
Total 13,00,000 10,20,000
II. ASSETS 13,00,000 10,20,000

I. Non-Current Assets

Property, Plant and Equipment and Intangible Assets:

– Property, Plant and Equipment

10,20,000 8,00,000

2. Current Assets

(a) Trade Receivables

(b) Cash and Bank Balances

2,00,000

80,000

1,00,000

1,20,000

Total 13,00,000 10,20,000
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