Unified Data- Tech Solutions Ltd Auditor Reports

iii) There were no amounts which were required to be transferred to the Investor Education and Protection Fund by the Company. iv) The Company has not declared or paid any dividend during the period under audit. 2. As required by the Companies (Auditors Report) Order, 2016 issued by the Central Government of India in terms of sub-section (11) of 143 of The Companies Act 2013, We give in the "Annexure B" a statement on the matters specified in paragraphs 3 and 4 of the said order.

Place : Mumbai Dated : 13-06-2025

Referred to in paragraph 1(f) under the heading ‘Report on Other Legal & Regulatory Requirements of our report of even date to the financial statements of the Company for the year ended March 31, 2025:

We have audited the internal financial controls over financial reporting of M/s. Unified Data-Tech Solutions Limited ("The Company") as of March 31, 2025 in conjunction with our audit of the financial statements of the Company for the year ended on that date.

The Companys Management and Board of Directors are responsible for establishing and maintaining internal financial controls based on the internal control over financial criteria established by the Company considering the essential components of internal control stated in the Guidance Note on Audit of Internal Financial Controls Over Financial Reporting issued by the Institute of Chartered Accountants of India These responsibilities include the design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the orderly and efficient conduct of its business, including adherence to companys policies, the safeguarding of its assets, the prevention and detection of frauds and errors, the accuracy and completeness of the accounting records, and the timely preparation of reliable financial information, as required under the Companies Act, 2013.

Our responsibility is to express an opinion on the Companys internal financial controls over financial reporting based on our audit. We conducted our audit in accordance with the Guidance Note on Audit of Internal Financial Controls Over Financial Reporting (the "Guidance Note") and the Standards on Auditing, issued by ICAI and deemed to be prescribed under section 143(10) of the Companies Act, 2013, to the extent applicable to an audit of internal financial controls, both applicable to an audit of Internal Financial Controls and, both issued by the Institute of Chartered Accountants of India. Those Standards and the Guidance Note require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether adequate internal financial controls over financial reporting was established and maintained and if such controls operated effectively in all material respects.

Our audit involves performing procedures to obtain audit evidence about the adequacy of the internal financial controls system over financial reporting and their operating effectiveness. Our audit of internal financial controls over financial reporting included obtaining an understanding of internal financial controls over financial reporting, assessing the risk that a material weakness exists, and testing and evaluating eff the design and operating of internal control based on the assessed risk. The procedures selected depend on the auditors judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide ncial basis for our audit opinion on the Companys internal financial controls system over financial reporting.

A companys internal financial control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles.

A companys internal financial control over financial reporting includes those policies and procedures that.

1. Pertain to the maintenance of records that, in reasonable detail, accurately and fairly dispositions reflect the transactions and of the assets of the company;

2. Provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and

3. Provide reasonable assurance regarding prevention or timely detection of unauthorized use, or disposition of the companys assets that could have a material effect on the financial statements.

Because of the inherent limitations of internal financial controls over financial reporting, including the possibility of collusion or improper management override of controls, material misstatements due to error or fraud may occur and not be detected. Also, projections of any evaluation of the internal financial controls over reporting to future periods are subject to the risk that the internal financial control over financial reporting may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

In our opinion, the Company has, in all material respects, an adequate internal financial controls system over financial reporting and such internal financial controls over financial reporting were operating effectively as at March 31, 2025, based on the internal control over financial reporting criteria established by the Company considering the essential components of internal control stated in the Guidance Note on Audit of Internal Financial Controls Over Financial Reporting issued by the Institute of Chartered Accountants of India.

Place : Mumbai Dated : 13-06-2025

Referred to in paragraph 2 under the heading ‘Report on Other Legal & Regulatory Requirement of our report of even date to the financial statements of the Company for the year ended March 31, 2025:

(i) In respect of Companys Property, Plant and Equipment, right-of-use assets and intangible assets:

(a) (A) The Company has maintained proper records showing full particulars, including quantitative details and situation of Property, Plant and Equipment.

(B) The company has maintained proper records showing full particulars of intangible assets.

(b) These Property, Plant and Equipment were physically verified during the year by the management in accordance with a regular programme of verification which, in our opinion, provides for physical verification of all the fixed assets at reasonable intervals. According to the information and explanations given to us, no material discrepancies were noticed on such verification.

(c) The Company does not own any immovable property.

(d) The company has not revalued any of its Property, Plant and Equipment during the year.

(e) No proceedings have been initiated during the year or are pending against the company for holding any Benami Property under the Benami Transactions (Prohibition) Act,1988 (45 of 1988) and Rules made thereunder.

(ii) (a) The management has conducted physical verification of inventory at reasonable intervals and in our opinion the coverage and procedure of such verification by the management is appropriate. No material discrepancies of 10% or more in aggregate for each class of inventory were noticed on such physical verification .

(b) During the year, the Company has not been sanctioned any working capital limits in excess of 5 Crores Rupees, in aggregate, from banks or financial institutions on the basis of security of current assets and hence reporting under clause 3(ii)(a) of the Order is not applicable.

(iii) According to the information and explanations given to us and on the basis of our examination of the records of the company, the company has not made any investments in but has provided a performance guarantee to its customers from Bank during the year, details of which are stated below. The company has not provided guarantees, granted loans and advances in the nature of loans, secured or unsecured during the year to any companies, firms, limited liability partnerships or any other party.

(a) (A) Based on the audit procedures carried out by us and as per the information and explanations given to us, the Company has not granted any loans or advances and has not provided any guarantees or securities to any party other than stated in (B) below.

(B) Based on the audit procedures carried out by us and as per the information and explanation given to us, the company has given performance guarantee to parties other than subsidiaries, joint ventures and associates as under:

(b) According to the information and explanations given to us and based on the audit procedures conducted by us, in our opinion the guarantees provided by the company and its terms and conditions are prima facie, not prejudicial to the interest of the company.

(c) Since the company has not granted any loans or advances in the nature of loans, sub clauses (c), (d), (e) and (f) of clause (iii) of para 3 of the order are not applicable to the company. (iv) In our opinion and according to the information and explanations given to us, and based on the audit procedure conducted by us, the Company has complied with the provisions of Sections 185 and 186 of the Act with respect to loans and advances, guarantees and securities provided and investments made by the company during the year.

(v) According to the information and explanations n institutio given to us, the Company has not accepted any deposits from the public. Therefore, the provision of clause (v) of paragraph 3 of the Order is not applicable to the company. (vi) According to the information and explanations given to us, the maintenance of Cost Records has not been specified by the Central Government under sub-section (1) of Section 148 of the Act, in respect of the activities carried on by the Company.

(vii) (a) According to information and explanations given to us and on the basis of our examination of the books of accounts, and records, the Company has been generally regular in depositing undisputed statutory dues including Provident Fund, Employees State Insurance, Income-Tax, Sales tax, Goods and Service Tax, Duty of Customs, Duty of Excise, Value Added Tax, Service tax, Cess and any other statutory dues with the appropriate authorities According to the information and explanations given to us, no undisputed amounts payable in respect of the above were in arrears as at March 31, 2025 for a period of more than six months from the date on when they become payable.

(b) According to the information and explanation given to us, the Company does not have any disputed dues under appeal.

(viii) There were no transactions unrecorded in the books of accounts, that had been surrendered or disclosed as income during the year in the tax assessments under the Income Tax Act,1961 (43 of 1961).

(ix) (a) In our opinion and according to the information and explanations given to us, the Company has not defaulted in the repayment of loans or borrowings or in payment of interest there on to any lender.

(b) The company has not been declared a wilful defaulter by any bank or financial or any other lender.

(c) No term loan was taken by the company during the year.

(d) No short term funds were raised by the company during the year.

(e) The company does not have any subsidiary, associate or joint venture, hence reporting under clause 3(ix)(e) of the order is not applicable to the company

(f) The company does not have any subsidiary, associate or joint venture, hence reporting under clause 3(ix)(f) of the order is not applicable to the company.

(x) (a) The Company has not raised moneys by way of initial public offer or further public offer (including debt instruments) during the year and hence reporting under clause 3(x)(a) of the Order is not applicable.

(b) During the year, the Company has not made any preferential allotment or private placement of shares or convertible debentures (fully, partly or optionally convertible) and hence reporting under clause 3(x)(b) of the Order is not applicable.

(xi) (a) Based upon the audit procedures performed and the information and explanations given by the management, we report that no fraud by the Company or on the Company has been noticed or reported during the year.

(b) No report under sub-section (12) of section 143 of the Companies Act has been filed by the auditors in Form ADT- 4 as prescribed under rule 13 of Companies (Audit and Auditors) Rules, 2014 with the Central Government, during the year and up to the date of this report.

(c) No whistle blower complaints were received by the Company during the year (and up to the date of this report).

(xii) The Company is not a Nidhi Company and hence reporting under clause (xii) of Paragraph 3 of the order is not applicable.

(xiii) In our opinion and according to the information and explanation given to us the company is in compliance with section 177 and 188 of Companies Act, 2013, where applicable, for all transactions with the related parties and the details of related party transactions have been disclosed in the Financial Statements etc. as required by the applicable accounting standards.

(xiv) (a) The company has an internal audit system commensurate with the size and the nature of its business.

(b) We have considered the internal audit reports of the Company issued till date for the period under audit.

(xv) Based upon the audit procedures performed and the information and explanations given by the management, the company has not entered into any non-cash transactions with directors or persons connected with him and hence reporting under clause (xv) of Paragraph 3 of the Order is not applicable to the Company.

(xvi) (a) In our opinion and according to information and explanations provided to us, the company is not required to be registered under section 45 IA of the Reserve Bank of India Act, 1934(2 of 1934).

(b) The Company has not conducted any Non-Banking Financial or Housing Finance activities for the year ended 31.03.2025.

(c) The Company is not a Core Investment Company (CIC) as defined in the regulation made by the Reserve Bank of India.

(d) As the Company is not a Group, sub clause (d) of clause (xvi) of Paragraph 3 of the Order is not applicable to the Company. (xvii) The Company has not incurred cash losses during the financial year covered by our audit and the immediately preceding financial year. (xviii) During the year, the erstwhile statutory auditors resigned as statutory auditors. There were no issues, objections or concerns raised by the outgoing auditors.

(xix) On the basis of the financial ratios, ageing and expected dates of realisation of financial liabilities, assets and payment of financial other information accompanying the financial statements and our knowledge of the Board of Directors and Management plans and based on our examination of the evidence supporting the assumptions, nothing has come to our attention, which causes us to believe that any material uncertainty exists as on the date of the audit report indicating that Company is not capable of meeting its liabilities existing at the date of balance sheet as and when they fall due within a period of one year from the balance sheet date. We, however, state that this is not an assurance as to the future viability of the Company. We further state that our reporting is based on the facts up to the date of the audit report and we neither give any guarantee nor any assurance that all liabilities falling due within a period of one year from the balance sheet date, will get Bhatia discharged by the Company as and when they fall due.

(xx) (a) There were no unspent amounts in respect of other than ongoing projects that were required to be transferred to a fund specified in schedule VII of Companies Act. (b) The company did not have any ongoing projects that required any unspent amount under section 135(5) of Companies Act to be transferred to any specified account in compliance with the provisions of section 135(6) of the Act.

(xxi) As per information and explanation given to us, clause (xxi) of the para 3 of the order is not applicable to the company.

Place : Mumbai Dated : 13-06-2025