RR KABRA & BIRLA CHRIERED NCCOUNTANTS FORM S [see Regulation 4] ANNUAL REPORT ON STATEMENT OF ACCOUNTS CHARTERED ACCOUNTANT'S CERTIFICATE Date: 29th August 2025 To, JB Associates Add: Plot No. 152, 153, 162, 163 Gat No. 175, Savkheda Jalgaon - 425002 PAN: AAQFJ3461Q SUBJECT: Report on Statement of Accounts on project fund utilization and withdrawal by M/s J. B. Associates for the period from 01.10.2024 to 31.03.2025 with respect to MahaRERA Regn. Number P49900031041 1. This cetificate is issued in accordance with the provisions of the Real Estate (Regulation and Development) Act, 2016 read along with the Maharashtra Real Estate (Regulation and Development) (Registration of Real Estate Projects, Registration of Real Estate Agents, Rates of Interest and Disclosures on Website) Rules, 2017. 2 We have obtained allnecessary information and explanation from the firm, during the course of our audit, which in our opinion are necessary for the purpose of this certificate. 3. We hereby confirm that we have examined the prescribed registers, books and documents, and the relevant records of M/s JBAssociates for the year ended 31st March 2025. Further M/s J. B. Associates is not liable for Audit under Income Tax Act, and we are not Auditor of the Organisation. Further Bookkeeping and Agtbuitihgs carried out by the management and we have relied on the records poduced before FRN 126333W us for Income Tax Return Fillings andhereby certifythat: O MUMEAL T09, 7h Fkoor,Cotton Exchange Buikkng, Near Munbadevi Mandit, Kalbadevi Road, Mumbai -400 0o2 9819113740 O NASHIK 10, Navyashoda CHS, Opp Magnurn Heart Institute Patil Lane No 2(9), Colege Road, Nashik - 422 005 S(0253) 2313728 O JALGAON Grourd Floo, Meter Apartment, Housing Society. Govinda Rickshaw Stop, Pimprala Road, Jalgaon 425 001.(0257) 2227626 OBHUSAWAL 1st Fioor above IDBIBank, Surana Tower. Gangaram Plot,Near Brahman Sangh, Bhusawal -425 201. (02582) 226153 R & BIRLA R KABRACCOUNTANTS CHRTERED A) Deposits: Sr. Particulars For this Total for this No. Fiscal Year project till date 1 Total amount collected from allottees 43,59,506 43,59,506 % of amount to be deposited as per Act 70% 70% 3 Amount to be deposited as per Act (1*2) 30,51,654 30,51,654 Total amount deposited in the Bank 43,59,506 43,59,506 Account % of Amount deposited in Bank Account 100% 100% [(4)/(1)*100) 6 Shortfall/(Excess) Deposit (3-4) Nil Nil Please Note that M/s JBAssociates has deposited the Receipts into Current accounts and Cash Credit accounts from where the Project Expenses are incurred. M/s J B Associates has constructed the project out of Funds introduced by partners as Capital and Unsecured loan and Secured loan and same has been withdrawn. Has the required proportion of money collected from allottees of the project units, as specified in the act, deposited inthe Designated RERA Bank Account? Ans: No B) Withdrawals: Sr. Particulars For this Total for this No. Fiscal Year project till date 1 Opening Balance of Designated Bank 4,322.50 5,000.00 Account BRA w 2 Total Deposits 43,59,506.00 43,59,506.06 Total amount withdrawn 43,59,698.00 43/60)375.50 Closing Balance 4,130.50 oAAO.50333\ O MUMBAI 709, 7h Floor, Cotton Exchange Buikang, Near Mumbadevi Mandir, Kalbadevi Road, Mumbai -400 0029819113740 O NASHIK 10, Navyashoda CHS, Op Magnun Heat instilule Pail Lane No 2(8), Colloge Road, Nashik -422 005 S(0253) 2313728 O JALGAON Ground Fhor, Meter Apartnent, Housing Sociely Govinda Rickshaw Stop,Pimprala Road, Jalgaon 425 001 (0257) 2227626 O BHUSAWAL . 1st Floor above IDBI Bank, Surana Tower. Gangaram Plot, Noar Brahman Sangh, Bhusawal -425 201.8(02582) 226153 RR KABRAC& CHAFRTE2ED BIRLA COUNTANTS As specified in the Act, All the amounts withdrawn during the year from RERA Bank Form Account were withinthe withdrawal limit as certified under the relevant Form 1, 2and Form 3 issued during the reporting period? Ans: Yes. ) Utilisation: utilized the amounts withdrawn from We certify that M/s J B Associates has designated bank account towards project cost only, as specified in the act. D) Any Qualification /Observation: Noadditional Qualification/observations Yours Faithfully, For R R Kabra and Birla Chartered Accountants Firm Reg. No. 126333W KABRA &BI FRN 126333W Name: CA. Rahuul Birla Partner Membership No.:112077 SRED ACOOU Place: Jalgaon UDIN: 25112077BMIJUM4376 Agreed and Accepted by: For J B Associates Partner Name: Ashísh Birla. Date: 29-08-2025 O MUMBAI 709, 7th Floor, Cotton Exchange Builing, Near Murmbadevi Mandir, Kalbadevi Road, Mumbai 400 0029 9819113740 (0253) 2313728 O NASHIK 10, Navyashoda CHS, Opp. Magnurn Heart Institute Patil Lane No 2(B), College Road, Nashik 422 005 O JALGAON Ground Floor, Meher Apartrnent, Housing Society, Govinda Rickshaw Stop, Pimprala Road, Jalgaon 425 001. (0257) 2227626 Bhusawal 425 201. 02582) 226153 O BHUSAWAL : 1st Floor. above IDBI Bank, Surana Tower, Gangararn Plot, Near Brahman Sangh,