Sheetal Jindal & Company CH A RT ER ED A C C O U N T A N TS. First Floor, Sparsh Meher, Spine Road, Shlvtejnagar, Pune-411019 FORMS ANNUAL REPORT ON STATEMENT OF ACCOUNTS CHARTERED ACCOUNTANT CERTIFICATE DATE: 18/09/2026 To, Siddhivinayak Skylish Developers Sr No 189 and 190 P CTS No 4856 & 4856/1, Plot No. A, at Pimpri Chinchwad M.Corp, Pune 411018. SUBJECT: Report on statement of accounts on project fund deposit, utilization and withdrawal by Siddhivinayak Skylish Developers for the period from 1'1 April 2025 to 31'1 March 2026 with respect Maha RERA Regn number P52100054383: I, Sheetal Jindal , Chartered Accountants (Membership No.170433), Auditors under the Real Estate (Regulation and Development) Act, 2016 of Siddhivinayak Skylishs Developers have, for the purpose of issuing this certificate, examined the RERA Designated Bank Account No. 5049250614 maintained with Kotak Mahindra Bank for the period 31/04/2025 to 31/03/2026 and other relevant information/documents and explanations provided to us by the management that were considered necessary in connection with issue of this certificate which after the verification have been handed over to promoter. Management's Responsibility Management Responsibility for preparation of information on Collection from Allottees, Deposits in bank accounts, Withdrawals, Cost incurred. The preparation of information and statement on Collection from Customers, Deposits in Bank Collection Accounts, Withdrawals from Designated Bank Accounts, project Cost incurred and other disclosures as mentioned in Certificate is the responsibility of the Management of the Company, including the preparation and maintenance of all accounting and other relevant supporting registers, records and documents. This responsibility includes the design, implementation and maintenance of internal control relevant to the preparation and presentation of Annexure and applying an appropriate basis of preparation, and making estimates that are reasonable in the circumstances. The management of the Firm is also responsible for ensuring that the Firm complies with the requirements of the Act read with rules. r Auditors' Responsibility We have examined the audited books of account for the period 1st April 2025 to 31st March 2026 and other relevant records and documents maintained by the Company in the normal cours~ of i~s business for the purpose of providing reasonable assurance on the particulars mentioned rn th,s certificate. We have conducted our examination in accordance with the Guidance Note on Reports or Certificates for Special Purposes issued by the Institute of Chartered Accountants of India (ICAI) and Standards on Auditing specified under Section 143(10) of the Companies Act 2013, which include the concepts of test checks and materiality. The Guidance Note requires that we comply with the ethica I requirements of the Code of Ethics issued by ICAI. We have complied with the relevant applicable requirements of the Standard on Quality Control (SQC) 1, Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Service Engagements. Opinion Based on our examination, information, explanation and representations received from the Company's Management, and the work performed, we have issued a certificate as given below: l. This certificate is issued in accordance with 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 all the necessary information and explanation from the Promoter, 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 Siddhivinayak Skylish Developers for the period ended 31/03/2026 and hereby certify that: A: Deposits: For this Fiscal Year Total for this project till date. 1. Total amount collected 14,33,09,340/- 25,11,22,575/- from allotees. 2. % of amount to be 70% 70% deposited as per act I 3. Amount to be deposited 10,03,16,538/- 17,57,85,803/- as per act(l •2) 4. Total amount deposited 9,21,67,459/- 16,22,79,436/- in the Designated Bank Account I 5. % of amount deposited in 64.31% -- 64.62% Designated Bank Account [(4)/{1)*100] 6. \ Shortfall/Excess deposit 81,49,079/- 1,35,06,367/- (3-4) - a. Amount collected/deposited at Sr. No. 1 & 2, are net of pass through charges and indirect taxes. b. ,he shortfall of deposit mentioned above is on account of cancelled units and related refunds; c. The amount collected from allotees is entirely utilized for construction purposes. B. Withdrawal For this Fiscal year Total for this project till date __, 1. Opening Balance of 0/- 0/- Designated Bank account. 2. Total Deposits 9,21,67,459/- 16,2 2, 79,436/- 3. Total amount withdrawn 9,21,67,459/- 16,22,79,436/- I I 4. Closing Balance 0/- I 0/- I As specified in the Act, All the amount withdrawn during the year from RERA Bank Account were within the withdrawal limit as certified under the relevant Forml, Form 2, and Form 3 issued during the reporting period. C. Utilizations On the basis of Management Representation letter submitted by the promoter namely Siddhivinayak Skylish Developers, we certify that the promoter has preferably utilized the amounts withdrawn from the designated bank accounts towards the project cost and in compliance of the provision of the Act. Restriction on Use This certificate has been issued at the request of the Company for submission to Maharashtra Real Estate Regulatory Authority, Mumbai and is not to be used for any other purpose or to be distributed to any other parties. Accordingly, we do not accept or assume any liability or any duty of care or for any other purpose or to any other party to whom it is shown or into whose hands it may come without our prior consent in writing. Yours Faithfully, For Sheetal Jindal & Company \t\dal & Chartered Accountants - .. a -·----- -·~ • I(•· -~ 1~•1•• ' • -~: •• ,.; CA Sheetal Jindal :' ,.., - ~ ,1.:,,'I> .. Proprietor , ..... ·. Membership UDIN· 70 Name: Date: I~. Oj . -:2-02.6