Consolidated STRATEGIC REVIEW STATUTORY REPORT FINANCIAL STATEMENTS 260 32ND ANNUAL REPORT 2023-24 | HERITAGE FOODS LTD 7 (a) Intangible assets under development (IAUD) (i) Intangible assets under development: Ageing schedule of Intangible assets under development (IAUD) As at 31 March 2024 31 March 2023 Projects in progress < 1 Year - 1.06 1-2 Years - - 2-3 Years - - > 3 Years - - Projects in progress (total) - 1.06 Projects temporarily suspended - - (ii) The Group does not have any material IAUD which is overdue or has exceeded its cost compared to its original plan and hence the disclosure of IAUD completion schedule is not applicable. (iii) IAUD movement schedule: Total Opening as at 1 April 2022 1.09 Additions during the year 3.95 Capitalisations during the year (3.98) Closing as at 31 March 2023 1.06 Additions during the year 4.35 Capitalisations during the year (5.41) Closing as at 31 March 2024 - 8. Investment property Land Building Total Gross Block Balance as at 1 April 2022 23.30 26.67 49.97 Transfers during the year - - - Balance as at 31 March 2023 23.30 26.67 49.97 Transfers during the year - - - Balance as at 31 March 2024 23.30 26.67 49.97 Accumulated depreciation Up to 31 March 2022 - 5.77 5.77 Depreciation charge for the year - 1.08 1.08 Up to 31 March 2023 - 6.85 6.85 Depreciation charge for the year - 1.08 1.08 Up to 31 March 2024 - 7.93 7.93 Net carrying amount As at 31 March 2023 23.30 19.82 43.12 As at 31 March 2024 23.30 18.74 42.04 Summary of the material accounting policies and other explanatory information (All amounts in ₹ millions, except share data and where otherwise stated)
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