Heritage Foods Limited | 31st Annual Report 2022-23

As at 31 March 2023 31 March 2022 Current Unsecured, Considered good Interest accrued but not due on bank deposits 0.08 0.67 Rent receivable 3.03 2.49 Security deposits 27.15 22.65 Others 24.51 19.87 54.77 45.68 11(a). Loans As at 31 March 2023 31 March 2022 Current Unsecured, considered good Salary advance 0.07 0.42 Other advances 0.24 0.47 0.31 0.89 Unsecured, considered doubtful Other advances - 0.10 Less: Allowance for doubtful advance - 0.10 - - 0.31 0.89 12. Other assets As at 31 March 2023 31 March 2022 Non-current Unsecured, Considered good Capital advances 48.68 3.36 Prepaid expenses 1.21 0.48 49.89 3.84 Unsecured, Considered doubtful Capital advances 2.41 2.52 Less: Allowance for doubtful capital advances (2.41) (2.52) 49.89 3.84 Current Unsecured, Considered good Balance with Statutory authorities 16.40 24.25 Prepaid expenses 84.01 59.85 Advances to suppliers and others 75.17 131.72 175.58 215.82 Unsecured, Considered doubtful Other advances 7.77 6.97 Less: Provision for doubtful advances (7.77) (6.97) - - 175.58 215.82 No advances are due from directors or other off icers of the Company either severally or jointly with any other person or amounts due by fi rms or private companies respectively in which any director is a partner or a director or a member. Refer note 42 for dues from related parties. Summary of the significant accounting policies and other explanatory information (All amounts in ` millions, except share data and where otherwise stated) 213 Standalone | Financial Statements

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