Heritage Foods Limited

Heritage Foods Limited 210 c) the consolidated fi nancial statements dealt with by this report are in agreement with the relevant books of account maintained for the purpose of preparation of the consolidated fi nancial statements; d) in our opinion, the aforesaid consolidated fi nancial statements comply with Ind AS speci fi ed under section 133 of the Act; e) on the basis of the written representations received from the directors of the Holding Company and taken on record by the Board of Directors of the Holding Company and the reports of the statutory auditors of its subsidiary company, associate company and joint venture company covered under the Act, none of the directors of the Group companies, its associate company and joint venture company covered under the Act, are disquali fi ed as on 31 March 2021 from being appointed as a director in terms of Section 164(2) of the Act. f) with respect to the adequacy of the internal fi nancial controls with reference to consolidated fi nancial statements of the Holding Company, its subsidiary company and an associate company covered under the Act, and the operating e ff ectiveness of such controls, refer to our separate report in ‘Annexure A; g) with respect to the other matters to be included in the Auditor’s Report in accordance with rule 11 of the Companies (Audit and Auditors) Rules, 2014 (as amended), in our opinion and to the best of our information and according to the explanations given to us and based on the consideration of the report of the other auditors on separate fi nancial statements of the subsidiary, associate and joint venture: i. the consolidated fi nancial statements disclose the impact of pending litigations on the consolidated fi nancial position of the Group, its associate and joint venture as at 31 March 2021, as detailed in Note 42(b) to the consolidated fi nancial statements; ii. the Holding Company, its subsidiary, its associate and joint venture did not have any long-term contracts including derivative contracts for which there were any material foreseeable losses as at 31 March 2021; iii. there has been no delay in transferring amounts, required to be transferred, to the Investor Education and Protection Fund by the Holding Company. There were no amounts which were required to be transferred to the Investor Education and Protection Fund by the subsidiary company, associate company and joint venture company covered under the Act, during the year ended 31 March 2021; and iv. the disclosure requirements relating to holdings as well as dealings in speci fi ed bank notes were applicable for the period from 8 November 2016 to 30 December 2016, which are not relevant to these consolidated fi nancial statements. Hence, reporting under this clause is not applicable. For Walker Chandiok & Co LLP Chartered Accountants Firm’s Registration No.: 001076N/N500013 Sanjay Kumar Jain Partner Membership No.: 207660 UDIN: 21207660AAAACX8708 Place: Hyderabad Date: 19 May 2021