Heritage Foods Limited | 30th Annual Report 2021-22

Financial Statements Company Overview Statutory Reports 157 11. Other financial assets As at 31 March 2022 31 March 2021 Non-current Unsecured, Considered good Interest accrued but not due on bank deposits 0.21 - Margin money deposits with banks 4.72 - Security deposits 55.53 51.65 60.46 51.65 Current Unsecured, Considered good Interest accrued but not due on bank deposits 0.67 0.62 Rent receivable 2.49 2.98 Security deposits 22.65 17.10 Others 10.67 10.67 36.48 31.37 12. Other assets As at 31 March 2022 31 March 2021 Non-current Unsecured, Considered good Capital advances 3.36 20.15 Prepaid expenses 0.48 0.82 3.84 20.97 Unsecured, Considered doubtful Capital advances 2.52 2.52 Less: Allowance for doubtful capital advances 2.52 2.52 - - 3.84 20.97 Current Unsecured, Considered good Balance with Statutory authorities 24.25 19.49 Prepaid expenses 59.85 54.15 Advances to suppliers and others 140.90 66.70 225.00 140.34 Unsecured, Considered doubtful Other advances 6.97 6.97 Less: Provision for doubtful advances 6.97 6.97 - - 225.00 140.34 Note: No loans/advances has been granted to Promoter, Director, KMPs or their related parties either jointly or severally that are repayable on demand or without specifying any terms of period of repayment. Summary of the significant accounting policies and other explanatory information (All amounts in ` millions, except share data and where otherwise stated) Standalone