6. Property, plant and equipment Land Buildings Leasehold improvements Plant and Equipment Furniture and fixtures Office equipment Vehicles Right-ofuse assets Total Gross Block Balance as at 1 April 2021 432.97 1,631.33 3.13 4,286.30 27.59 92.47 54.39 119.34 6,647.52 Additions during the year 43.52 116.52 - 236.10 3.11 15.89 32.93 65.40 513.47 Disposals/transfers during the year - 2.00 - 109.43 0.27 5.18 21.71 61.87 200.46 Balance as at 31 March 2022 476.49 1,745.85 3.13 4,412.97 30.43 103.18 65.61 122.87 6,960.53 Additions during the year 20.74 114.13 75.89 402.04 23.58 57.68 6.41 282.31 982.78 Disposals/transfers during the year 0.21 (2.00) 3.13 174.75 5.88 13.30 2.41 - 197.68 Balance as at 31 March 2023 497.02 1,861.98 75.89 4,640.26 48.13 147.56 69.61 405.18 7,745.63 Accumulated depreciation Up to 1 April 2021 - 187.14 0.60 1,004.74 11.28 33.28 30.41 79.57 1,347.02 Depreciation charge for the year - 67.38 0.15 349.65 3.70 15.08 9.21 32.38 477.55 Adjustment for disposals/transfers - 0.72 - 85.34 0.16 4.21 19.27 56.89 166.59 Impairment loss - - - 4.24 - - - - 4.24 Up to 31 March 2022 - 253.80 0.75 1,273.29 14.82 44.15 20.35 55.06 1,662.22 Depreciation charge for the year - 73.37 1.59 373.06 4.61 16.93 8.95 44.28 522.79 Adjustment for disposals/transfers - (1.69) 0.75 156.23 5.48 11.76 1.62 - 174.15 Impairment loss - - - 1.54 0.07 0.47 - - 2.08 Up to 31 March 2023 - 328.86 1.59 1,491.66 14.02 49.79 27.68 99.34 2,012.94 Net carrying value As at 31 March 2022 476.49 1,492.05 2.38 3,139.68 15.61 59.03 45.26 67.81 5,298.31 As at 31 March 2023 497.02 1,533.12 74.30 3,148.60 34.11 97.77 41.93 305.84 5,732.69 Notes: (i) For details of assets pledged as security, refer note 18(a). (ii) The title deeds of all the immovable properties including investment properties held by the Company (other than properties where the Company is the lessee and the lease agreements are duly executed in favour of the lessee), are held in the name of the Company. (iii) The company has recognised impairment loss on account of physical wear and tear of assets. (iv) The Company has purchased property, plant and equipment amounting to ` 26.11 and intangible assets amounting to ` 1.00 from Suguna Dairy Private Limited under a business Combination. Summary of the significant accounting policies and other explanatory information (All amounts in ` millions, except share data and where otherwise stated) Heritage Foods Limited | 31st Annual report 2022-23 208
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