అకౌంట్స్ గమనికలుTrident Lifeline Ltd.

Mar 31, 2025

N. Provisions, Contingent Liabilities and Contingent
Assets

(i) Provisions

A provisions is recognized when the company has a present

obligation as a result of past event, if it is probable that an
outflow of resources embodying economic benefits will be
required to settle the obligation and a reliable estimate can be
made of the amount of obligation.

(ii) Contingent Liability

Contingent Liabilities are disclosed when there is a possible

obligation arising from past events, the existence of which will
be confirmed only on the occurrence or non-occurrence of one
or more uncertain future events not wholly within the control
of the Company or a present obligation that arises from past
events where it is either not probable that an outflow of
resources will be required to settle or a reliable estimate of
the amount cannot be made.

(ii) Contingent Assets

Contingent Assets are neither recognised nor disclosed in the

financial statements.

O. Cash & Cash Equivalents

Cash & cash equivalents comprise cash and cash on deposit

with banks and corporations. The company considers all highly
liquid investments with a remaining maturity at the date of

purchase of six months or less and that are readily convertible
to known amount of cash to be cash equivalents.

For A Bafna & Associates For and on behalf of the Board

Chartered Accountants TRIDENT LIFELINE LIMITED

(Firm Reg. No.: 121901W) (Formerly Known As "Trident Lifeline Private Limited")

CA Meet Prakashkumar Jain Hardik Desai Ashish Anandsingh Bafna

Partner Chairman & Executive Director CFO

Membership No.: 195377 (DIN No.: 01358227) (PAN: ADSPB6657R)

UDIN: 25195377BMHWKI4340

Date: April 28, 2025 Shravan H. Patel Nikita Sharma

Place: Surat Managing Director Company Secretary &

(DIN No.: 08629141) Compliance Officer

PAN: KSHPS6414M
Mem. No.: A60595

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Mar 31, 2024

N. Provisions, Contingent Liabilities and Contingent assets:

(i) Provisions

A provisions is recognized when the Company has a present obligation as a result of past event, if it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of obligation.

(ii) Contingent Liability

Contingent Liabilities are disclosed when there is a possible obligation arising from past events, the existence of which will be confirmed only on the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the Company or a present obligation that arises from past events where it is either not probable that an outflow of resources will be required to settle or a reliable estimate of the amount cannot be made.

(iii) Contingent Assets

Contingent Assets are neither recognised nor disclosed in the financial statements.

O. Cash & Cash Equivalents:

Cash & cash equivalents comprise cash and cash on deposit with banks and corporations. The Company considers all highly liquid investments with a remaining maturity at the date of purchase of six months or less and that are readily convertible to known amount of cash to be cash equivalents.

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

TRIDENT LIFELINE LIMITED

For A Bafna & Associates Hardik Desai Mayurkumar Gajera

Chartered Accountants Chairman & Executive Director Whole-Time Director & CFO

(Firm Reg. No.: 121901W) (DIN No.: 01358227) (DIN No.: 08629139)

CA Meet Jain Shravan H. Patel Jiteshkumar Varkal

Partner Managing Director Company Secretary &

Mem. No.: 195377 (DIN No.: 08629141) Compliance Officer

UDIN: 24195377BKCJIH6832 PAN: AHIPV2810N

Mem. No.: A31727

Date: April 27, 2024 Place: Surat