Heritage Foods Limited

FINANCIAL STATEMENTS Consolidated 29 th Annual Report 2020-21 | 255 Particulars For the year ended 31 March 2021 31 March 2020 - Others 57.38 58.88 Insurance 21.42 15.81 Electricity charges 9.18 10.56 Rates and taxes, excluding taxes on income 23.83 35.50 Freight outwards 699.50 832.44 Communication 19.32 19.23 O ffi ce maintenance 6.18 6.12 Travelling and conveyance 26.07 57.76 Legal and professional fees 129.65 123.94 Loss on sale of Property, plant and equipment (net) - 7.06 Property, plant and equipment written o ff 6.18 - Payment to auditors (refer note (i) below) 9.13 8.39 Corporate social responsibility (CSR) expenditure (refer note (ii) below) 20.64 22.28 Selling and distribution expenses 95.40 145.60 Provision for doubtful advances 11.82 - Provision towards doubtful debts 3.05 5.96 Bank charges 14.36 14.95 Advertisement expenses 8.23 1.44 Security charges 51.81 47.80 Miscellaneous expenses 44.21 62.88 1,866.97 2,156.75 ( i ) Details of payments to auditors: For the year ended 31 March 2021 31 March 2020 As auditor: - Statutory audit fee 5.44 5.10 - Tax audit fee 0.97 0.92 - Limited review fee 2.04 1.95 In other capacities: - Taxation matters 0.17 0.13 - Certi fi cation fees 0.48 0.13 - Reimbursement of expenses 0.03 0.16 9.13 8.39 ( ii ) Details of CSR expenditure: For the year ended 31 March 2021 31 March 2020 (a) Gross amount required to be spent during the year 20.64 22.28 (b) Amount spent during the year 20.64 22.28 Summary of the signi fi cant accounting policies and other explanatory information (All amounts in ₹ millions, except share data and where otherwise stated)