BASHA & NARASIMHAN

CHARTERED ACCOUNTANTS

Independent Auditor's Report on Financial Statements

To
The Members of
TOTAL HEALTH

Report on the Audit of Standalone Financial Statements

Opinion

We have audited the standalone financial statements of Total Health ("the Company"),
which comprise the Balance Sheet as at 31st March 2021, the Statement of Income and
Expenditure, the Statement of Changes in Equity and the Statement of Cash Flows for the
year then ended, and notes to the financial statements, including a summary of significant
accounting policies and other explanatory information.

In our opinion and to the best of our information and according to the explanations given to
us, the aforesaid standalone financial statements give the information required by the
Companies Act, 2013 in the manner so required and give a true and fair view in conformity
with the accounting principles generally accepted in India, of the state of affairs of the
Company as at 31St March 2021, its deficit, changes in equity and cash flow for the year
ended on that date.

Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing (SAs) specified under
Section 143(10) of the Companies Act, 2013. Our responsibilities under those Standards are
further described in the Auditor's Responsibilities for the Audit of the Financial Statements
section of our report. We are independent of the Company in accordance with the Code of
Ethics issued by the Institute of Chartered Accountants of India together with the ethical
requirements that are relevant to our audit of the financial statements under the provisions
of the Companies Act, 2013 and the Rules thereunder, and we have fulfilled our other
ethical responsibilities in accordance with these requirements and the Code of Ethics. We
believe that the audit evidence we have obtained is sufficient and appropriate to provide a
basis for our audit opinion on the standalone financial statements.

No.4, Foes Road 4th Street, Tevnampet, Chennai - 6(X) 018

Phone: 2434 0993 I 2432 0993 I 2434 3310 I Email: bnca'redifImail.com I bncachn@grnail.com
Our Of lices: Visakhapatnani Nd lore I Bangalore I Hyderabad I Palasa
Key Audit Matters

Key audit matters are those matters that, in our professional judgment, were of most
significance in our audit of the financial statements of the current period. As per our
professional judgement, there are no significant key audit matters.

Information Other than the Standalone Financial Statements and Auditor's Report
Thereon

The Company's Board of Directors is responsible for the other information. Our opinion on
the financial statements does not cover the other information and we do not express any
form of assurance or conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the
other information and, in doing so, consider whether the other information is materially
inconsistent with the financial statements or our knowledge obtained in the audit or
otherwise appears to be materially misstated.

If, based on the work we have performed, we conclude that there is a material
misstatement of this other information, we are required to report that fact. As there are no
material misstatements in regard of other information referred herein, we have nothing to
report in this regard.

Responsibilities of Management and Those Charged with Governance for the Standalone
Financial Statements

The Company's Board of Directors is responsible for thematters stated in Section 134(5) of
the Companies Act, 2013 ("the Act") with respect to the preparation of these standalone
financial statements that give a true and fair view of the financial position, financial
performance and cash flows of the Company in accordance with the Indian Accounting
Standards (lnd AS), including the accounting standards specified under Section 133 of the
Act. This responsibility also includes maintenance of adequate accounting records in
accordance with the provisions of the Act for safeguarding of the assets of the Company and
for preventing and detecting frauds and other irregularities; selection and application of
appropriate accounting policies; making judgments and estimates that are reasonable and
prudent; and design, implementation and maintenance of adequate internal financial
controls, that were operating effectively for ensuring the accuracy and completeness of the
accounting records, relevant to the preparation and presentation of the financial
statements that give a true and fair view and are free from material misstatement, whether
due to fraud or error.
In preparing the financial statements, the Board of Directors is responsible for assessing the
Company's ability to continue as a going concern, disclosing, as applicable, matters related
to going concern and using the going concern basis of accounting unless the Board of
Directors either intends to liquidate the Company or to cease operations, or has no realistic
alternative but to do so. The Board of Directors are also responsible for overseeing the
Company's financial reporting process.

Auditor's Responsibilities for the Audit of the Standalone Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements
as a whole are free from material misstatement, whether due to fraud or error, and to issue
an auditor's report that includes our opinion. Reasonable assurance is a high level of
assurance but is not a guarantee that an audit conducted in accordance with SAs will always
detect a material misstatement when it exists. Misstatements can arise from fraud or error
and are considered material if, individually or in the aggregate, they could reasonably be
expected to influence the economic decisions of users taken on the basis of these financial
statements.

As part of an audit in accordance with SAs, we exercise professional judgment and maintain
professional scepticism throughout the audit. We also:

a. Identify and assess the risks of material misstatement of the financial statements,
whether due to fraud or error, design and perform audit procedures responsive to
those risks, and obtain audit evidence that is sufficient and appropriate to provide a
basis for our opinion. The risk of not detecting a material misstatement resulting from
fraud is higher than for one resulting from error, as fraud may involve collusion,
forgery, intentional omissions, misrepresentations, or the override of internal control.

b. Obtain an understanding of internal control relevant to the audit in order to design

audit procedures that are appropriate in the circumstances. Under Section 143(3)(i) of
the Companies Act, 2013, we are also responsible for expressing our opinion on
whether the company has adequate internal financial controls system in place and the
operating effectiveness of such controls.

c. Evaluate the appropriateness of accounting policies used and the reasonableness of

accounting estimates and related disclosures made by management.

d. Conclude on the appropriateness of management's use of the going concern basis of

accounting and, based on the audit evidence obtained, whether a material uncertainty
exists related to events or conditions that may cast significant doubt on the
Company's ability to continue as a going concern. If we conclude that a material
uncertainty exists, we are required to draw attention in our auditor's report to the
related disclosures in the financial statements or, if such disclosures are inadequate,
to modify our opinion. Our conclusions are based on the audit evidence obtained up
to the date of our auditor's report. However, future events or conditions may cause
the Company to cease to continue as a going concern.
 e. Evaluate the overall presentation, structure and content of the financial statements,
including the disclosures, and whether the financial statements represent the
underlying transactions and events in a manner that achieves fair presentation. We
communicate with those charged with governance regarding, among other matters,
the planned scope and timing of the audit and significant audit findings, including any
significant deficiencies in internal control that we identify during our audit. We also
provide those charged with governance with a statement that we have complied with
relevant ethical requirements regarding independence, and to communicate with
them all relationships and other matters that may reasonably be thought to bear on
our independence, and where applicable, related safeguards.

Report on Other Legal and Regulatory Requirements

1. As the Companies (Auditor's Report) Order, 2016 is not applicable to a company

registered under Section 8 of the Companies Act,2013, the requirements of
CARO,2016 were not reported.

2. As required by Section 143(3) of the Act, we report that:

(a) We have sought and obtained all the information and explanations which to the
best of our knowledge and belief were necessary for the purposes of our audit.

(b) In our opinion, proper books of accounts as required by law have been kept by
the Company so far as it appears from our examination of those books.

(c) The Balance Sheet, the Statement of Income and Expenditure, statement of
changes in Equity, and the Cash Flow Statement dealt with by this Report are in
agreement with the books of accounts.

(d) In our opinion, the aforesaid standalone financial statements comply with the
Accounting Standards specified under Section 133 of the Act, read with
Companies (Indian Accounting Standards) Rules 2015, as amended.

(e) On the basis of the written representations received from the directors as on
3VtMarch 2021 taken on record by the Board of Directors, none of the directors
is disqualified as on 31st March 2021 from being appointed as a director in
terms of Section 164(2) of the Act.

(f) With respect to the adequacy of the internal financial controls over financial
reporting of the Company and the operating effectiveness of such controls, refer
to our separate report in Annexure A.
 (g) With respect to the other matters to be included in the Auditor's Report in
accordance with Rule 11 of the Companies (Audit and Auditors) Rules, 2014, in
our opinion and to the best of our information and according to the explanations
given to us:

I. The Company did not have any pending litigations which would impact its
financial position.

ii. The Company did not have any long-term contracts including derivative
contracts for which there were any material foreseeable losses.

iii. There were no amounts which were required to be transferred to the

Investor Education and Protection Fund by theCompany.

For BASHA & NARASIM HAN

Chartered Accountants
Firm's Registration No. 006031S

S.P. Basha Saheb

Partner
Place : Chennai Membership No: 023417
Date: iuneO4,2021 UDIN: 21023417AAAAE14843
"ANNEXURE - A" TO THE INDEPENDENT AUDITORS' REPORT

(Referred to in paragraph 1 under 'Report on Other Legal and Regulatory Requirements'

section of our report of even date)

Report on the Internal Financial Controls under Clause (I) of Sub-Section 3 of Section 143
of the Companies Act, 2013

We have audited the internal financial controls over financial reporting of Total Health as of
31st March 2021 in conjunction with our audit of the financial statements of the Company
for the year ended on that date.

Management's Responsibility for Internal Financial Controls

The Company's management is responsible for establishing and maintaining internal

financial controls 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. 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 Company's 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.

Auditors' Responsibility

Our responsibility is to express an opinion on the Company's 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 ICAl 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 the design and operating
effectiveness of internal control based on the assessed risk. The procedures selected
depend on the auditor's judgment, 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 a basis for our audit opinion on the Company's internal financial controls system
over financial reporting.

Meaning of Internal Financial Controls over Financial Reporting

A company's 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 company's 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
reflect the transactions and dispositions 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

acquisition, use, or disposition of the company's assets that could have a material effect on
the financial statements.

Inherent Limitations of Internal Financial Controls over Financial Reporting

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 financial 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.
Opinion

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 31st March 2021, 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.

For BASHA & NARASIM HAN

Chartered Accountants
Firm's Regitrtion No. 006031S

S.P. Basha Saheb

Partner
Place : Chennai Membership No: 023417
Date: June 04, 2021 UDIN: 21023417AAAAE14843
 TOTAL HEALTH
(A Company Licensed under Section 8 of the Companies Act, 2013)
Balance Sheet as at 31st March 2021
Mat Mat
Particulars Notes 31 Mar2021 31 Mar2020
No. Ra. Rs.
I ASSETS
1 Non-Current Assets
(a) Property, Plant and Equipment 3 5,88,46,106 5,90,43,328
(b) Capital work-in-progress 3 1,74,600 25,48,136
(c) Intangible assets 3 30,884 29,889
(d) Financial assets 4 1,77,845 1,76, 145

2 Current Assets:
(a) Financial assets
(i) Trade receivables 5 19,338 96,114
(ii) Cash and cash equivalents 6 69,47,596 1,84,52,039
(b) Other current assets 7 48,94,198 43,49,146

Total Assets 7, 10,90,567 8,46,94,797

II EQUITY AND LIABILITIES

1 EQUITY
(a) Equity share capital 8 50,00,000 50,00,000
(b) Other equity 9 4,80,94,909 6,31,68,203

2 LIABILITIES
(a) Non Current Liabilities
Financial liabilities
(i) Long term provisions 10 13,87,176 12,37,129
(b) Current Liabilities
Financial liabilities
(i) Trade payables 11 1,52,5 1,443 1,29,98,440
(ii) Other current liabilities 12 13,57,039 22,9 1,026

Total Equity and Liabilities 7,10,90,567 8,46,94,797

For and on behalf of Board of Directors as per our report of even date
for BASHA & NARASIMHAN
I I 1 Ch. ered Accountants
/J7J,TJ Firm's Regis r tion No.0O6O&i.$
Dr. rathap C Reddy S t. PreCtha Reddy
Director Director -
DIN: 00003654 DIN: 00001871 S.P.Basha Saheb
Partner
Place : Chennai Membership No: 023417
Date :June 04, 2021
 TOTAL HEALTH
(A Company Licensed under Section 8 of the Companies Act, 2013)
Statement of Income & Expenditure for the Year Ended 31st March 2021
For the year ended For the year ended
Si. Note
Particulars 31st Mar'2021 31st Mar2020
No No,
Rs. Rs.
Income
I Donations Received 13 2,18,07,179 2,97,55,675

II Other Income 14 25,26,588 55,9 1,405

Total Revenue (A) 2,43,33,767 3,53,47,080

Expenses
III Depreciation 3 43,18,483 39,19,519
IV Utilization on Programmes 15 1,27,78,579 1,38,71,647
V Employee Benefit Expenses 16 1,71,03,536 1,93,01,057
VI Other expenses 17 56,67,326 88,79,879

Total Expenses (B) 3,98,67,923 4,59,72,102

vii Surplus/(Deficit) for the period (A-B) (1,55,34,156) (1,06,25,021)

Other Comprehensive Income

A (i) Items that will not be reclassified to
Income & Expenditure 4,60,862 -

(ii) Income tax relating to items that will

not be reclassified to Income & Expend. - -

B (i) Items that will be reclassified to

Income & Expenditure - -

(ii) Income tax relating to items that will

be reclassified to Income & Expenditure - -

Other comprehensive income for the year 4,60,862 -

net of tax
VIII Total Surplus/ (Deficit) for the Period (1,50,73,294) (1,06,25,021)

Ix Surplus carried forward comprising of

- 4,72,14,909 6,22,88,203
Income / (Expenditure) and Other Compre-
hensive Income for the period.
For and on behalf of Board of Director\ as per our report of even date
for BASHA &
4
Chartered Accountants
,.
Firmtron No.6O
Dr. Prathap C Reddy t. Pa eddy
Director Director JZ2f.~c_-
,
DIN: 00003654 DIN: 00001871 S.P.Basha Saheb
Partner
Place: Chennai Membership No: 023417
Date :June 04, 2021
 TOTAL HEALTH
(A Company Licensed under Section 8 of the Companies Act, 2013)
Cash Flow Statement for the Year Ended 31st Mar 2021
Asat Asat
Particulars 31.03.2021 31.03.2020
Rs. Rs.
A. CASH FLOW FROM OPERATING ACTIVITIES
Surplus/(Deficit) for the Year (1,50,73,294) (1,06,25,021)
Adustments For:-
Depreciation 43,18,483 39,19,519

Change in Working Capital:-

Adjustments for (Increase) / Decrease in operating assets
Other current assets (5,45,052) (37,27,594)
Trade receivables 76,776 3,45,32 1
Inventories - 10,94,864

Adjustments for Increase! (Decrease) in operating liabilities

Trade payables 22,53,003 1,17,02,078
Other current liabilities (7,83,940) (57,73,07 1)

Cash used in operations (97,54,024) (30,63,903)

B. CASH FLOW FROM INVESTING ACTIVITIES

Purchase of fixed assets (17,48,720) (75,68,458)
Increase in non-current -financial asset (1,700) (96,320)

Net cash flow from investing activities (17,50,420) (76,64,778)

C. CASH FLOW FROM FINANCING ACTIVITIES Nil Nil

Net Increase/(Decrease) in cash and cash equivalents (A+B+C) (1,15,04,443) (1,07,28,681)

Cash and cash equivalents at the beginning of the year 1,84,52,039 2,91,80,720
Cash and cash equivalents at the end of the year 69,47,596 1,84,52,039

(1,15,04,443) (1,07,28,681)

For and on behalf of Board of Directors, as per our report of even date
for BASHA & NARASIMHAN
.'

Firms RtraUon No. DO6O&L

Dr. Prathap C Reddy Smt. Pretha Reddy /
Director Director
DIN: 00003654 DIN: 00001871 S.P.Basha Saheb
Partner
Place : Chennai Membership No: 023417
Date :June 04, 2021
3. Property, Plant and Equipment

Gross Block Depreciation Block Net Block

As at As at For the As at As at As at
Sl.No. particulars As at
Additions Deletions 31.03.21 01.04.20 Year Deletions 31.03.21 31.03.21 31.03.20
01.04.20
Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs.
Rs.

i) Tangible Assets
- 12,88,869 - - - 12,88,869 12,88,869
1 Land 12,88,869
23,29,095 - 5,12,52,233 41,89,73 1 19,42,768 - 6 1,32,499 4,51,19,734 4,47,33,407
2 Buildings and Structures 4,89,23, 138
10,45,965 - 60,88,253 9,03,441 6,02,049 - 15,05,490 45,82,763 41,38,847
3 Plant & Equipment 50,42,288
1,81,576 - 28,08, 143 11,70,983 1,97,804 - 13,68,787 14,39,356 14,55,584
4 Furniture & Fixtures 26,26,567
- 68,57,218 30,39,722 8,14,295 - 38,54,017 30,03,201 38,17,496
5 Vehicles 68,57,218 -
5,70,462 - 66,2 1,443 28,41,432 6,86,982 - 35,28,414 30,93,029 32,09,549
6 Office Equipments 60,50,981
- 26,849 6,04,922 2,32,195 53,580 7 2,85,768 3,19,154 3,99,576
7 Medical Equipments 6,31,771
41,27,098 26,849 7,55,21,081 1,23,77,504 42,97,478 7 1,66,74,975 5,88,46,106 5,90,43,328
Total 7,14,20,832

ii) Intangible Assets

- 5,50,377 4,98,488 21,005 - 5,19,493 30,884 29,889
1 Software 5,28,377 22,000
22,000 - 5,50,377 4,98,488 21,005 - 5,19,493 30,884 29,889
Total 5,28,377
26,849 7,60,71,458 1,28,75,992 43,18,483 7 1,71,94,468 5,88,76,990 5,90,73,217
Total 7,19,49,209 41,49,098

Work-in-progress

iii) Capital Work-in-progress

- 1,74,600 - - - - 1,74,600 1,74,600
1 Vinayaka Temple 1,74,600 -
7,25,631 - - - - - - 3,01,200
2 Sport Playground 3,01,200 4,24,431
7,25,631 1,74,600 - - - - 1,74,600 4,75,800
Total A 4,75,800 4,24,431

iii) Work-ia-progress
1 Reckitt Benckiser's work
- 20,72,336 - - - - - - 20,72,336
(Toilet construction for 20,72,336
schools)
- 20,72,336 - - - - - - 20,72,336
TotalB 20,72,336

27,97,967 1,74,600 - - - - 1,74,600 25,48,136

Total A+B 25,48,136 4,24,431

45,73,529 28,24,816 7,62,46,058 1,28,75,992 43,18,483 7 1,71,94,468 5,90,51,59D 6,16,21,353

Grand Total 7,44,97,345

5,11,520 7,44,97,345 89,59,608 39,19,519 3,135 1,28,75,992 6,135 72,415

Previous year 6,69,32,024 80,76,841
,-, L-.
4. Other Financial Assets

Particulars As at 31 Mar'21 As at 31 Mar'20

Rs Rs
Security deposits 1,57,845 1,56,145
Other deposits 20,000 20,000
Total 1,77,845 1,76, 145

5. Trade Receivables

Particulars As at 31 Mar'21 As at 31 Mar'20

Rs Rs
Trade receivables
Unsecured, considered good 19,338 96,114

Doubtful 1,65,869 86,529

Allowance for doubtful debts (expected
credit loss) (1,65,869) (86,529)

Total 19,338 96,114

6. Cash & Cash Equivalents

Particulars As at 31 Mar'21 As at 31 Mar'20

Rs Rs
Cash in hand 68,478 1,6 1,826
Bank Balances
Balances with scheduled bank 15,8 1,258 82,80,454
Deposit for bank guarantee 80,774 81,626
Fixed deposit with scheduled bank 52,17,086 99,28, 132
Total 69,47,596 1,84,52,039

7. Other Current Assets

Particulars As at 31 Mar'21 As at 31 Mar'20

Rs Rs
TCS receivable 10,537 10,537
TDS receivable 89,703 1,24,080
Advance to suppliers - 9,409
Advance to others 47,68,683 42,05,120
Interest receivable on FD 25,275 -
Total 48,94, 198 43,49, 146
8. Share Capital

As at 31 Mar21 As at 31 Mar20
Particulars Number of Amount Number of Amount
shares Rs. shares Rs.
(a)Authorised

500,000 Equity Shares of Rs. 10 each 5,00,000 50,00,000 5,00,000 50,00,000

(b) Issued, subscribed and fully paid up

5,00,000 Equity Shares of Rs. 10 each 5,00,000 50,00,000 5,00,000 50,00,000

Total 5,00,000 50,00,000 5,00,000 50,00,000

9. Other Equity

Reserves and Surplus Other items of

Retained Capital Reserve Other Total
Particulars Earnings Comprehensive
Income
Rs. Rs. Rs. Rs.
Balance as on 01.04.2019 7,29,13,224 8,80,000 - 7,37,93,224

Surplus/(deficit) for the year (1,06,25,021) - - (1,06,25,021)

Balance as on 31.03.2020 6,22,88,203 8,80,000 - 6,31,68,203

Balance as on 01.04.2020 6,22,88,203 8,80,000 6,31,68,203

Surplus/(deficit) for the year (1,55,34,156) - (1,55,34,156)

Remeasurement of Retirement benefits 4,60,862 4,60,862

Balance as on 31.03.2021 4,67,54,047 8,80,000 4,60,862 4,80,94,909

10. Long Term Provision

Particulars As at 31 Mar'21 As at 31 Mar'20

Rs Rs
Gratuity payable 10,36,12 1 8,82,231
Leave encashment payable 3,51,055 3,54,898
Total 13,87,176 12,37,129

11. Trade Payables

Particulars As at 31 Mar'21 As at 31 Mar'20

Rs Rs
Trade payables 1,52,51,443 1,29,98,440
Total 1,52,51,443 1,29,98,440

12. Others

Particulars As at 31 Mar'21 As at 31 Mar'20

Rs Rs
Liability for expenses 4,80,630 7,00,153
Short term provision for gratuity 22,472 56,614
Short term provision for leave encashment 25,299 61,630
Statutory remittances 2,50,638 3,94,629
Liability for work expenses 5,78,000 10,78,000
Total 13,57,039 22,91,026
13. Donations Received

For the year For the year

Received From ended 31 Mar'21 ended 31 Mar20
Rs. Rs.
Donations received 2,18,07,179 2,97,55,675
Total 2, 18,07,179 2,97,55,675

14.Other Income

For the year For the year

Particulars ended 31 Mar'21 ended 31 Mar'20
Rs. Rs.
Interest from fixed deposit 5,12,596 6,73,483
Interest on IT refund 4,214 336
Income from training programmes - 29,54,311
Income from other programmes 20,09,778 19,63,275
Total 25,26,588 55,91,405

15. Utilization on Programmes

For the year For the year

Particulars ended 31 Mar'20
ended 31 Mar'21
Rs. Rs.
Training program expenses - 23,00,593
Other program expenses 1,27,78,579 1,11,71,054
Total 1,27,78,579 1,34,71,647
Donation - 4,00,000
Total Donation - 4,00,000
Grand Total 1,27,78,579 1,38,71,647

16. Employee Benefit Expense

For the year For the year

Particulars ended 31 Mar'21 ended 31 Mar'20
Rs. Rs.
Salaries & wages 1,50,66,547 1,74,84,072
Contribution to ES! 1,09,427 1,14,830
Contribution to EPF 6,99,7 17 8,13,8 14
Bonus 3,40,800 3,37,000
Staff welfare expenses 3,46,609 1,61,701
Leave encashment 1,73,699 40,404
Gratuity 3,66,737 3,49,236
Total 1,71,03,536 1,93,01,057
17. Other Expenses

For the year For the year

Particulars ended 31 Mar'21 ended 31 Mar'20
Rs. Rs.
Administrative Expenses
Award registration charges 61,700 -
Bank charges 9,645 12,802
Transportation charges 67,754 1,48,042
Electricity charges 2,29,789 4,42,993
Fuel charges 7,57,93 1 7,5 1,846
Food expenses 7,73,136 8,77,805
Software & website maintenance 19,757 74,410
Printing & stationary 1,6 1,569 9,00,537
Security charges - 1,600
Bad debts written off - 18,627
Audit fees 2,95,000 2,95,000
Rent 2,50,500 2,31,200
Professional charges 9,27,660 7,60,985
Postage and telephone charges 2,77,557 1,77,222
Travelling & conveyance 5,35,323 11,25,821
Miscellaneous expenses 7,333 1,40,400
Maintenance expenses 9,75,528 20,48,900
Advertisements 6,000 1,20,975
Meetings, seminars & conferences expenses - 1,64,264
Provision for doubtful debts 79,340 86,529
Rates & taxes 2,3 1,804 4,99,920
Total 56,67,326 88,79,879

18. Additional Information

(a) Audit Fees

For the year For the year

Particulars ended 31 Mar'21 ended 31 Mar'20
Rs. Ra.
Statutory audit fees 2,95,000 2,95,000
Total 2,95,000 2,95,000

Audit fees including 18% GST for FY 2020-2 1

(b) Earnings Per Share

As the Company is a non-profit entity, calculation of Earnings Per Share does not arise and hence, not calculated.
(c) Related Party Disclosures

Name of related party and nature of relationship (with respect to party with whom, the Company had
transactions during the year)

Name of the Party

Nature of Relationship
For the year ended 31-Mar-21
Entity exercising significant influence
on the Company Apollo Hospitals Enterprise Ltd
Dr. Prathap C Reddy - Chairman
Key management personnel
Mrs.Preetha Reddy - Director

Enterprises over which key managerial

personnel and their relatives are able to Apollo Hospitals Enterprise Ltd
exercise significant influence/ control! joint Apollo Hospitals Health Research Foundation
control.

Note:
Related Party relationships are as identified by the management and relied upon by the auditors.

Transactions with Related Parties

For the Closing Balance

Opening Balance as
period as on 31st Mar
Transaction Related Party on 01st April 2020
ended 31st 2021
Rs
Mar2021 Rs
Rs
Donations received Apollo Hospitals Enterprise Ltd-Chennai 1,00,00,000 -
Expenses paid Apollo Hospitals Enterprise Ltd-Chennai 98,00,358 Cr 4 1,43,873 1,39,44,23 1 Cr
Sale of jute bags/apparel Apollo Hospitals Health Reaserch Foundation -Chittoor 23,963 Dr 2,564 26,527 Dr
Purchase of medicines Apollo Hospitals Enterprise Ltd-Aragonda 3,32,3 15 Cr 6,19,270 -
Donations received Imperial Hospital and Research Chennai 52,23,973
Donations received Medsmart Logistics Private Ltd 27,87,941
Donations received Apollo International Hospitals Assam 25,00,000
Donations received Apollo Telemedicine - HYD 1,42,000
Donations received Family Health Plan Insurance TPA Limited 3,75,000

(d) Micro Enterprises and Small Enterprises

As at 31st March 2021, in the absence of necessaxy information relating to suppliers registered as Micro,
Small and Medium Enterprises under the Micro, Small and Medium Enterprises Development Act, 2006,
the Company was not able to identify such suppliers and disclose the information required under the said
Act relating to them.

(e) Expenditure in foreign currency Rs. Nil.

(I) Earnings in foreign currency Rs. Nil.

(g)Previous year's figures have been regrouped wherever necessary.

(h) Donations received in foreign currency Rs. NIL

 TOTAL HEALTH

Notes forming part of the financial statements for the year ended 31 March 2021

1 Corporate Information

Total Health (hereinafter referred to as "TH"), incorporated in the year 2013, is a non-
profit entity registered under Section 8 of the Companies Act, 2013. It is a wholly
owned subsidiary of Apollo Hospitals Enterprise Limited (AHEL) which is a CSR arm of
AHEL.

It is also registered under Section 12A(a) of the Income Tax Act, 1961 and also
obtained exemption under Section 80G of the Income Tax Act, 1961 for availing tax
exemption benefits by the donors.

It is also registered under Foreign Contribution (Regulation) Act, 2010 and entitled to
receive foreign contributions.

Activities

The Total Health program promotes a healthy and happy living atmosphere through
promotion and protection of health, prevention of diseases, provision of hygienic,
nutritious supplementary, and sanitation, potable water, education, livelihoods,
kitchen gardens, protection of ecological balance and need based community
infrastructure development. TH aims to provide a "Holistic Health Care" for the entire
community. Its activities can be broadly classified as under:

I. Healthcare

a) Mobile Clinic
TH introduced a "Mobile Clinic" which caters to health care requirements inclusive
of investigations to all the people in Thavanampalle Mandal, with periodic visits to
the hamlets and villages at their door steps. Quality Primary Health Care services
are delivered to the community though Mobile Clinics which include Examination,
Basic Investigations, Counselling and Prescribing the required Medication. Need
based Special health care camps are also organized with help of Specialists from
Apollo Hospitals at Aragonda & Chennai. Mobile Clinics deliver services on weekly
basis in the villages from 21 Gram Panchayats covering 104 habitations with a
population of Twenty Thousand.
b) Satellite Clinic
Satellite Clinics were started in 2015 with objective to deliver primary health care
services at the door step for basic ailments and Non-communicable diseases (with
more emphasis on Hyper Tension and Diabetes). The two clinics at Thodathara
village and Thavanamaplie are able to provide Health Care Services for Fifteen
Thousand population from 9 Gram Panchayats.

c) Nutrition Supplementation Centers

In order to reduce Maternal, Infant and Under - 5 mortality rate to zero, TH started
Nutrition Supplementation centers for Pregnant and Lactating Mothers with under
-5 children along with Adolescents' Girls (AGs) who will be tentative mother in near
future. At present total 11 centers are operational which provide 6 days a week
Nutrition Supplement to registered beneficiaries as per ICMR Dietary guidelines
along with Monthly Health Checkups. In addition to this, TH also runs 3 Special
Nutrition centers (Elderly Day Care Centers) for Elderly people to address their
needs.

d) Nutrition Garden-Kitchen Garden

A sustainable agricultural model is followed to meet the dietary requirements of
marginal rural households. There are 3 models based on availability of land and
water — Family based model, Community owned model, Institution based model.
Locally available materials like cow urine, biomass, native seeds etc. are used.
Productivity starts from 45th day, and it is fully established in twelve months.
This is a solution for malnutrition wherein nearly half of our children aged less than
3 years are being underweight, 52 percent of women and 74 percent of children
are anaemic. NG Produces mix of leafy vegetables, creepers, roots & tubers, fruits,
medicinal plants, etc. throughout the year.

e) Apollo Ayush Wing

Indian System of Medicine which is also referred as AYUSH has shown significant
evidence while treating chronic ailments. TH introduced AYUSH Wing as a pilot
project at Aragonda village, Thavanampalle Mandal.

f) Swarna Bindu Praashana

It is an Ayurveda immunization vaccine and it has been administered in the early
years of 0 to 16 years for brain development, It helps to maintain healthy state of
mind and body. Swarna Bindu Prashana provides specific immunity along with
many other benefits, About more than 6321 children got benefited from the
aforesaid program and it has been administered only on Pushyami Nakshatram Day
as it has been considered as an auspicious day for the administration of the same as
per Ayurveda.
II. Healthy Lifestyle

a) Yoga — Art of Living for Healthy Life Style

Two selected candidates from community were trained at SVYASA University,
Bangalore who later started Yoga classes for the community.

b) Yoga for Stop Diabetes Movement

Integrated Yoga Program under Stop Diabetes Movement for Prevention and
Management of Type 2 Diabetes Mellitus is being organized to mitigate the
complications of diabetic mellitus. It is initially piloted in 15 targeted villages for
200 diabetic patients.

c) Basic Architecture
There are farmers with traditional practice of growing vegetables in their
backyards. But the types of vegetables produced are very less, and the seeds used
are of poor quality due to lack of awareness on seed standards and management
practices. Thus in such cases, farmers are supplied with quality seeds of diverse
vegetables coupled with capacity building training on seed improvement and seed
production. It involves Efficient and meaningful use of crop residues, household
wastes, water etc. Hence, farmers saves money and it helps to generate additional
income.

d) Sports -Way out for Youth Development

Under banner "Bringing people together for creating better tomorrow through
sports"; TH organizes a Rural Sports Meet on regular basis for the youth of
Thavanampalle Mandal. Idea behind is to engage and involve all sections of the
community in constructive work so that they would be mentally, physically,
spiritually and socially fit to take forward the challenges in their respective life and
strive to keep the community at large Healthy. Also, TH provides sports materials
and prizes to encourage the youth to actively participate in sports and other village
development activities.

Ill. Livelihoods: Skill Development — Woman & Youth Empowerment

a) Vocational Training
A vocational training Centre has been established at Aragonda village of
Thavanampalle Mandal, Chittoor district under Skill Development Initiative Scheme
(SDlS) in partnership with Government of Andhra Pradesh. Tailoring Skill, Jute Bags
Manufacturing, Air Conditioning and Refrigeration course are some of the cQurses
run by the TH.
b) Jute Bags Manufacturing - Training
In order to promote Jute Diversified Products, TH started training program on jute
bags manufacturing program especially for women. There is huge demand of Jute
Diversified Products (i.e. fancy jute bags, jute lunch bag, tambulam bag, file folder,
passport holder and wall hang etc.).

c) Air Conditioning& Refrigeration Course

Air Conditioning & Refrigeration skill training Centre has been established in
collaboration with Blue Star India Ltd.

d) Hand Made Paper Bags Making Unit & Screen Printing

IV. Environment

a) Swachh Bharat
As part of Swachh Bharat, TH has initiated to keep the environment clean and
green in the villages by segregation of the household garbage at source. In
Aragonda Gram Panchayat, more than 1400 households got the 2 Dust Bins, one for
wet and the other one for dry household waste collection. The gram panchayat
collects the household waste at the door steps of the houses and has the proper
disposal mechanism.

b) Vanam-Manam : Tree Saplings Plantation and Distribution

c) Solar Street Lamps

As commitment towards Natural resource conservation, TH the installed and
maintains Thirty-Five Street Solar Lamps in and around Aragonda Gram Panchayat
with support from in Philips, India.

d) Polyhouse (Agriculture)
TH is motivating local farmers to adopt alternate farming practices with multi-crop
focus. It organizes meetings with the farmers along with the bank officials.

V. Water, Sanitation & Hygiene

a) Drinking Water Supply

TH installed RO Plant towards safe drinking water for the people who live in
Aragonda village. Similarly 10 such potable Water Filtration plants have been
installed at Village K.Patnam, D.Modhalapalle, Eacheneri, Sarakallu, D. Mathyam,
Santhapalle, Mainagunadkapalle, Madhavaram and E. Thavanampalle. More than
Thirty thousand people get portable drinking water at the cost of INR 3 for 20 litres.
The plant is run and maintained by respected Gram Panchayat of the said villages.
 b) Walking Plaza & Play Ground
An inhabitant of Village Aragonda gave Four acres land to the TH for establishing
playground facilities to the people of Thavanamapalle Mandal. It is envisaged to
build a Walking Plaza, Community Hall, Stadium, and facilities of a Gymnasium and
Meditation Centre on the said land.

c) Sanitation and Child Centric Infra Support

TH strengthened the government schools in Aragonda village by extending the child
centric infrastructure support for the school sanitation facilities and by providing
continuous housekeeping support. It also provided child centric dual desks to the
government schools to create an enabling environment for the students to learn in
joyful and stress free atmosphere. More particularly, for the benefit of the girl child
it has renovated the incineration facilities in the schools.

VI. Arogya Rakshak

The Goal of this project is that: School students, Teachers and Health staff adopt
improved Hygiene Behaviours and use safe water supplies in a sustainable manner,
to create Healthy Communities in Thavanampalli Mandal in Chittoor District,
Andhra Pradesh. This project is supported by Reckitt Benckiser (RB). The duration
of the project is 3 Years (April 2019-March 2022).

2 Significant Accounting Policies

2.1 Statement of compliance

The financial statements have been prepared in accordance with md AS standards
notified under the Companies (Indian Accounting Standards) Rules, 2015.

2.2 Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost basis except
for certain financial instruments that are measured at fair values at the end of each
reporting period, wherever applicable. Historical cost is generally based on the fair
value of the consideration given in exchange for goods and services. Fair value is
the price that would be received to sell an asset or paid to transfer a liability in an
orderly transaction between market participants at the measurement date,
regardless of whether that price is directly observable or estimated using another
valuation technique. In estimating the fair value of an asset or a liability, the
Company takes into account the characteristics of the asset or liability if market
participants would take those characteristics into account when pricing the asset or
liability at the measurement date.
2.3 Revenue Recognition

Revenue is recognized to the extent that it is probable that the economic benefits
will flow to the Company and the revenue can be reliably measured. In addition,
the following criteria must also be met before revenue is recognized:

a) Voluntary contributions are accounted on the date of receipt. All voluntary

contributions received during the year are towards the objectives of the
Company.
b) Other Income represents token amount collected from beneficiaries while
rendering various services to them.

2.4 Employee benefits

Short-term employee benefits

A liability is recognised for benefits accruing to employees in respect of wages

and salaries in the period the related service is rendered at the undiscounted
amount of the benefits expected to be paid in exchange for that service.
Liabilities recognised in respect of short-term employee benefits are measured at
the undiscounted amount of the benefits expected to be paid in exchange for the
related service.

Payment of Bonus Act is not applicable to the Company as it is incorporated not

for the purpose of profit and is exempt under Sec 32(v)(c) of the Payment of
Bonus Act,1965. The Company paid Rs. 3,40,800/- as bonus per during this year.
Accrual concept is not followed for payment of bonus and hence provision for
bonus payable is not made during this year.

2.5 Taxation

The Company has received License dated 13th November 2013 under Section 25 of
the Companies Act 1956 (Sec.8 of the Companies Act, 2013), and is registered
under the Act on 29th November 2013. As the Company has been granted
registration under Section 12AA of the Income Tax Act, 1961 for claiming income as
exempted income under Section 11 & 12 of the Income tax Act 1961, no provision
for income tax has been made and deferred tax liability / asset not calculated.

2.6 Property, Plant & Equipment

Property, Plant & Equipment are stated at the written down value. Cost includes
taxes, duties, freight and incidental expenses relating to acquisitions and bringing
them to their intended use. Depreciation is recognized so as to write off the cost of
assets (other than freehold land and properties under construction) less their
residual values over their useful lives, using the straight-line method. The estimated
useful lives, residual values and depreciation method are reviewed at the end of
 each reporting period, with the effect of any changes in estimate accounted for on
a prospective basis. An item of property, plant and equipment is derecognized
upon disposal or when no future economic benefits are expected to arise from the
continued use of the asset. Any gain or loss arising on the disposal or retirement of
an item of property, plant and equipment is determined as the difference between
the sales proceeds and the carrying amount of the asset and is recognised in
income and expenditure statement.

2.7 Inventories

Cost of inventories comprises of all costs of purchase and other costs incurred in
bringing the inventories to their present location, applying the FIFO method. There
was no inventory as on 3Pt March 2021.

2.8 Cash and Cash Equivalents

Cash and cash equivalents for the purposes of Cash flow Statement comprises of
balance in current accounts, fixed deposits and cash in hand.

2.9 Provisions and Contingencies

Provisions are recognized only where there is a present obligation as a result of

past events and when a reliable estimate of the amount of obligation can be made
as at the Balance Sheet date. Contingent liability is disclosed for (i) Possible
obligations which will be confirmed only by future events not wholly within the
control of the Company or (ii) Present obligations arising from past events where it
is not probable that an outflow of resources will be required to settle the obligation
or a reliable estimate of the amount of the obligation cannot be made.

For and on behalf of Board of Directors As per our report of even date attached

For BASHA & NARASIM HAN

Chartered Accountants
Firm's Registration No.

HA
Dr. Prathap C Reddy Smt. Preetha Reddy
Director Director
S.P. Bashà Saheb
Place : Chennai Partner
Date: June04, 2021 Membership No: 023417