For the year ended 31 March 2023 31 March 2022 Communication 20.90 19.16 Off ice maintenance 15.62 6.84 Travelling and conveyance 56.03 30.91 Legal and professional fees 146.23 142.32 Property, plant and equipment written off 4.76 14.35 Payment to auditors (refer note (i) below) 9.27 8.44 Corporate social responsibility (CSR) expenditure (refer note (ii) below) 30.36 29.35 Selling and distribution expenses 257.28 139.26 Provision for doubtful advances 0.80 - Advances written off 0.72 1.32 Provision towards doubtful debts and bad debts written off 6.24 61.27 Bank charges 18.26 16.16 Advertisement expenses 1.72 2.56 Security charges 74.78 60.95 Printing and stationery 10.73 8.12 Miscellaneous expenses 43.36 46.36 2,635.71 2,103.85 (i) Details of payments to auditors : For the year ended 31 March 2023 31 March 2022 As auditor: - Statutory audit fee 5.33 5.07 - Tax audit fee 0.94 0.82 - Limited review fee 2.35 1.73 In other capacities: - Taxation matters 0.21 0.19 - Certifi cation fees * 0.32 0.48 - Reimbursement of expenses 0.12 0.15 9.27 8.44 (*) excludes ₹0.6 paid towards certifi cation services availed in relation to the rights issue, which has been adjusted from the securities premium. (ii) Details of CSR expenditure : For the year ended 31 March 2023 31 March 2022 (a) Gross amount required to be spent during the year 30.36 29.35 (b) Amount spent during the year (i) Construction/ acquisition of asset 14.47 15.40 (ii) On purposes other than (i) above 11.83 6.89 (c) Shortfall at the end of the year 11.12 7.06 (d) Total of previous years shortfall - - (e) Reason for shortfall Note: 1 Note: 1 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 2022-23 226
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