Principal Activities

The Company is primarily engaged in the retail sale of watches and jewellery through online sale, offering a wide range of in-house designed products. There has been no change in the nature of business during the year under review.

Company policy on the employment of disabled persons

The Company does not discriminate against any employee or applicant on the grounds of disability. Recruitment, training, promotion, compensation, and other employment-related decisions are based solely on merit, qualifications, and job requirements. Compliance with Laws The Company complies with all applicable laws and regulations relating to the employment of persons with disabilities and continuously reviews its policies to align with evolving legal and social standards. Policy Review This policy is reviewed periodically by the management to ensure its continued relevance and effectiveness.

Additional information

Directors’ Responsibility Statement Pursuant to applicable provisions of the Companies Act, the Directors confirm that: The financial statements have been prepared in compliance with applicable accounting standards Accounting policies have been applied consistently Reasonable and prudent judgments and estimates have been made Adequate accounting records have been maintained The financial statements are prepared on a going concern basis Proper systems to ensure compliance with applicable laws were in place

This report was approved by the board of directors on 15 December 2025
And Signed On Behalf Of The Board By:

Name: Piyush Rameshbhai NAKARANI
Status: Director