CBSE 2026 · Region 1 · Set 1 · Q32

From the following Balance sheets of Royal Sugar Mills Ltd. as at 31st March, $\displaystyle 2024$ and $\displaystyle 2025$, prepare a Comparative Balance Sheet : Particulars Note $\displaystyle 31$-$\displaystyle 3$-$\displaystyle 2025$ $\displaystyle 31$-$\displaystyle 3$-$\displaystyle 2024$ No. ($\displaystyle 0$ ($\displaystyle 1$) I. Equity and Liabilities : 1. Shareholders' Funds Share Capital $\displaystyle 24,00,000$ $\displaystyle 20,00,000$ 2. Non-current Liabilities Long term borrowings $\displaystyle 12,00,000$ $\displaystyle 10,00,000$ 3. Current liabilities Trade Payables $\displaystyle 6,00,000$ $\displaystyle 5,00,000$ Total $\displaystyle 42,00,000$ $\displaystyle 35,00,000$ II. Assets : 1. Non-Current Assets Property, plant and equipment $\displaystyle 30,00,000$ $\displaystyle 25,00,000$ and intangible assets 2. Current Assets (a) Inventories $\displaystyle 2,00,000$ $\displaystyle 4,00,000$ (b) Cash & Cash equivalents $\displaystyle 10,00,000$ $\displaystyle 6,00,000$ Total $\displaystyle 42,00,000$ $\displaystyle 35,00,000$