Heritage Foods Limited

Heritage Foods Limited 236 6. Property, plant and equipment Land Build - ings Leasehold improve - ments Plant and Equip - ment Furniture and fi xtures Freehold O ffi ce equip - ment Leasehold O ffi ce equip - ment Vehi - cles Right - of - use assets Total Gross Block Balance as at 31 March 2019 535.50 1,184.84 3.13 3,377.47 22.73 75.82 34.84 54.82 - 5,289.15 Transition impact of Ind AS 116 - - - - - - (34.84) - 102.33 67.49 Additions during the year 2.72 259.38 - 499.08 3.97 20.03 - 1.57 - 786.75 "Disposals/ transfers during the year (refer note (c) below)" 52.83 75.86 - 275.91 1.03 11.72 - - - 417.35 Balance as at 31 March 2020 485.39 1,368.36 3.13 3,600.64 25.67 84.13 - 56.39 102.33 5,726.04 Additions during the year - 486.01 - 978.88 5.54 20.76 - 4.13 17.01 1,512.33 Disposals/ transfers during the year 1.66 (9.04) - 105.66 0.56 5.18 - 5.24 - 109.26 Balance as at 31 March 2021 483.73 1,863.41 3.13 4,473.86 30.65 99.71 - 55.28 119.34 7,129.11 Accumulated depreciation Up to 31 March 2019 - 109.40 0.30 519.88 6.21 12.17 11.98 19.14 - 679.08 Transition impact of Ind AS 116 - - - - - - (11.98) - 11.98 - Depreciation charge for the year - 55.56 0.15 347.16 3.44 15.56 - 7.63 29.42 458.92 Adjustment for disposals/ transfers (refer note (c) below) - 4.37 - 93.50 0.45 5.50 - - - 103.82 Impairment loss - - - 0.12 - 0.49 - - - 0.61 Up to 31 March 2020 - 160.59 0.45 773.66 9.20 22.72 - 26.77 41.40 1,034.79 Depreciation charge for the year - 57.41 0.15 320.92 3.57 15.75 - 7.11 38.18 443.09 Adjustment for disposals/ transfers - 2.20 - 71.60 0.39 3.50 - 3.35 - 81.04 Impairment loss - - - 16.98 0.06 1.15 - - - 18.19 Up to 31 March 2021 - 215.80 0.60 1,039.96 12.44 36.12 - 30.53 79.58 1,415.03 Net carrying value As at 31 March 2020 485.39 1,207.77 2.68 2,826.98 16.47 61.41 - 29.62 60.93 4,691.25 As at 31 March 2021 483.73 1,647.61 2.53 3,433.90 18.21 63.59 - 24.75 39.76 5,714.08 Notes: (a) For details of assets pledged as security, refer note 19(a) to 19(b). (b) Borrowing cost capitalised during the year ended 31 March 2021 is ₹ 12.58 (31 March 2020: ₹ 5.82). (c) Include transfers made to Disposal group - Assets held for sale and Investment property. Gross block and accumulated depreciation of such assets aggregates to ₹ 257.64 and ₹ 24.32 respectively. (d) Land includes asset valued at ₹ 17.21 (31 March 2020: ₹ 17.21) pending execution of sale deed in the name of the Group. The management is in the process of getting the sale deed executed and registered in the Group’s name. Summary of the signi fi cant accounting policies and other explanatory information (All amounts in ` millions, except share data and where otherwise stated)