1/3, Shree Vivekanand CHS Ltd., A. A. MOHARE & CO. Guru Mandir Road, Saraswat Colony, Dombivli (East) 421 201. M : 9223 543 842 / LL : 0251 – 2473000 CHARTERED ACCOUNTANTS Email : amit@aamco.in Form-5 (See Regulation-4) ANNUAL REPORT ON STATEMENT OF ACCOUNTS To, Adiyogi Infra 13, Shree Kartik Complex, Above Hotel Navratna, Badlapur East 421503. Subject - Report on Statement of Accounts on project fund deposit, utilisation and withdrawal by Adiyogi Infra for the period from 10/07/2024 to 31/03/2025 with respect to project Adiyogi Aura having MahaRERA Registration No. P51700076979 1 This Certificate 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 Websites) Rules, 2017. 2 We have obtained all necessary information and explanatin from the Promoter, during the closure 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 Adiyogi Infra for the period ended 31/03/2025 and hereby certify that : A. Deposits : Sr For this Fiscal Year Total for this project No Particulars 2024-25 till date 1 Total Amount Collected from allottees 6,176,985.00 6,176,985.00 2 % of amount to be deposited as per act 70% 70% 3 Amount to be deposited as per act (1 * 2) 4,323,889.50 4,323,889.50 4 Total amount deposited in the Designated Bank Account 3,962,788.50 3,962,788.50 5 % of amount deposited in Designated Bank Account [4 / 1 * 100] 64% 64% 6 Shortfall / Excess deposit (3 - 4) 361,101.00 361,101.00 * Amount collected / deposited at Sr. No. 1 & 2, shall not include pass through charges and indirect taxes. Has the required poportion of money collected from allottes of the project units, as specified in the act, deposited in the Designated RERA Bank Account? (Yes / No) No If No, The amount not Deposited 361,101.00 B. Withdrawals : Sr For this Fiscal Year Total for this project No Particulars 2024-25 till date 1 Opening Balance of Designated Bank Account - - 2 Total Deposits 3,872,292.30 3,872,292.30 3 Total Amount Withdrawn 3,872,292.30 3,872,292.30 4 Closing Balance - - As specified in the act, all the amounts withdrawn during the year from RERA Bank Account were within the withdrawal limit as certified under the relevant Form1, Form 2 and Form 3 issued during the reporting period? (Yes / No) Yes If No, details are as follows : Sr. Date of withdrawal Amount of excess withdrawal 1 - - 2 - - C. Utilisation : We certify that, the promoter Adiyogi Infra has utilised the amounts withdrawn from the designated bank account towards project cost only, as specified in the act. If No, details are as follows : Sr. Date Amount not utilised for Project Cost 1 - - 2 - - D. Any Qualification / Observations of CA Sr No Partculars 1 Non-Compliance with Section 13(1) of RERA - It was observed that in one instance, the promoter accepted an amount exceeding 10% of the agreed value from an allottee without execution of a registered agreement for sale. 2 Documentation and Verification Limitations - The certification is based on documents and records made available by the promoter. - No independent valuation of inventory or costs was undertaken, and reliance has been placed on management’s certifications for certain disclosures. 3 Incomplete Documentation of Allotments - In certain cases, allotment letters in the prescribed RERA format were not produced for verification. This raises concerns over compliance with the prescribed allotment process and buyer communication norms. 4 The promoter has applied for correction in MahaRERA Registration. The application is in repect of amendment of Plan and also for Bank Account Change. The same is under process on MahaRERA portal. During this pendency of application the promoter has collected amount through the New Designated Bank Account due to arrangements for finance for the project. Further, the promoter has collected funds against the units not appearing on MahaRERA portal. Yours Faithfully, Agreed and accepted by Signature of Promoter Name : Place : Badlapur Date : 30/09/2025 Date : 30/09/2025 UDIN - 25148601BMIKDU3356