rA V\ Sheetal Jindal & Company CHARTERED ACCOUNTANTS. First Floor, SpaBh Meher, Spine Road, ShivteinaSar, Pune-411019 fORM 5 ANNUAI. REPORT ON STATEMENT Of ACCOUI{TS CHARTERED ACCOUNTANT CERTIFTCATE DATE:18/08/2025 To, Aeiouz Corp Sr No 189 and 190 P CTS No 4856 & 4856/1, Plot No. A, at Pimpri Chinchwad M.Corp, Pune 411018 suBJEcr; Report on statement of accounts on project fund deposit, utilization and withdrawal by Aeiouz corp for the period from 31'! January 2025 to 31'r March 2025 with respect Maha RERA Regn number P521000543831 l, sheetal Jindal , chartered Accountants (Membership No.170433), Auditors under the Real Estate {Regul"ticn :nC De.;€lcpment) Act, 2O1S cf Aeicu! Ccrp ha,rE, for the p,.npcse cf i::uing this certificate. examined the RERA Designated Bank Account No. sM92so614 maintained with Kotak Mahindra Bank for the p€riod 31/01/2025 to 3rlB/2025 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 ResponsibiliW Management Responsibirity for preparation of information on coflection from Alottees, Deposits in bank accounts, Withdrawals, Cost incurred. The preparation of information and statement on colec,tion from customers, Deposits in Bank collection Accounts, withdrawars from Designated Bank Accounts, project cost incurred and other disclosures as mentioned in certificate is the responsibirity of the Management of the company, including the preparation and maintenance of aI accounting and other rerevant supporting registers, records and documents_ This responsibirity incrudes the design, imprementation and maintenance of internar contror rerevant to the preparation and presentation of Annexure and applying an basis of preparation, and making estimates that are reasonable in the "pprop.iat" circumsiancesl sThe manatement of the Firm is also responsible for ensurin g that the Firm complies with the requirements of the Act read with rules Auditors' Responsibility We heve examined the audited books ofaccount forthe oeriod 31'!t]ancary 2025 to 31't Mar€h 2025 and other relevant records ahd do€uments maintained by the Company in the normal course of its business for the purpose of providing reasonable assurance on the particulars mentioned in this certificate. We have conducted our examination in accordance with the Guidance Note on Reports or Certificates for Special Purposes issued by the lnstitute of Chartered Accountants of lndia (lCAl) and Standards on Auditiog specified under Section 143{10) of the eomDanies Act 2Ol3- whjeh include the concepts of test checks and materiality. The Guidance Note requires that we comply with the ethical requirements of the Code of Ethics issued by lCAl. We have complied with the relevant applicable requirements of the Standard on euality Control (SQC) 1, Quality Control for Firms that Perform Audits and Reviews of Historical Financial lnformation, and Other Assurance and Related Service Engagements. Opanion 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: 1. 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 lnterest and Disclosures on Website) Rules, 2017. 2. We have obtained all the necessarv information and expianation 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 Aeiouz corp for the period ended 31 lo3l2o25 and hereby certlfy that: Ai Deposits: For this Fiscal Year Total for this project till date 1 Total amount collected 2,5t,13,LO4/- 2,57,13,7U/- from dllotees. 2 % of amount to be 70% 70/6 depositecj as per act 3 Amount to be deposited 7 ,15 ,19 ,t13 / - !,75,79,1731- I as per act(1*2) l 4 Total amount deposited L,O2,57,813/- r,02,57,8731 in the Designated Bank Account I 5 % of amount deposited in 40.45% 40.a5% Designated Bank Account 4)/(1)',* 1oo 6 Shortfall/Excess deposit 73,27,3OO1- 73,27,3O01- (34) a Amount collected/deposited at Sr. No. 1 & 2, are net of pass through charges and indirect taxes. #1 A _,/"il b, The difference in Sr. No. 6 is because though the separate designated bank accounts have been maintained by the Promoter, the amount for unit sales was not collected in the 1000/6 col+ectisn accouflt and fur-ller Hfurcatrd intc 70,/3C1 initialiy sim€ th. bank 3.caL,nts were not streamlined by bank immediately. The collection has now been streamlined from 10096 collection account with an escrow inlo 7O/3e/.. However, the amount is utilized for the purpose of the project construction only. c. The amount collected from allotees is entirely utilized for construction purposes. For this Fiscal year Total for this project till date r Opening Balance of i o/ ol- Designated Bank account. I 2 Total Deposits r,o2,s7,8731- 7,O2,57,A13/- 3 Total amount withdrawn 1,O2,s7,8731- 7,02,57,873/- 4 ClosinE Balance o/- o/ 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 Form1, Form 2, and Form 3 issued during the reporting !€riod. C. Utiliratlons on the basis of Management Representation letter submitted by the promoter namely Aeiouz corp, we certify that the promoter has preferably utilized the amounts withdrawn from ihe designated bank accounts towards the project cost and in compliance ofthe provision ofthe Act. Restriction on Use This certificate has been issued at the request of the company for submission to Maharashtra Rear 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 sLhanered Accountants i.-.=:\. a"F CA SheetalJindal /- -./. Proprietor Membership No.: 170433 UDIN: 251704338NryF84597 Agreed a SiEnatu oter $b N Date;