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