Edges are narrow, linear planting areas that define boundaries between different zones such as lawn and flower beds, pathways, or garden sections. They create structure, guide movement, and enhance aesthetics by providing clean, organized lines within landscape design.
Plants selected for edging should be compact, dense, and easy to maintain. Common examples include:
On $31^{\text {st }}$ March, 2024, following is the Balance Sheet of Bhavik Limited :
Bhavik Ltd.
Balance Sheet as at $31^{\text {st }}$ March 2024
I. Equity and Liabilities :
Particulars | Note No. | $31-3-2024$ (₹) | $31-3-2023$ (₹) |
1. Shareholders funds | |||
(a) Share Capital | 12,00,000 | 10,00,000 | |
(b) Reserves and Surplus | 1 | 4,00,000 | 3,00,000 |
2. Non-current liabilities | |||
Long-term borrowings | 2 | 6,00,000 | 10,00,000 |
3. Current Liabilities | 5,00,000 | 1,00,000 | |
(a) Trade Payables | 3 | 3,00,000 | 4,00,000 |
(b) Short-term provisions | |||
Total | 30,00,000 | 28,00,000 |
II. Assets :
1. Non-current Assets | |||
(a) Property, Plant and Equipment and Intangible Assets | |||
Property plant and equipment | 4 | 19,00,000 | 15,00,000 |
(b) Non-current Investments | 3,00,000 | 4,00,000 | |
2. Current Assets | |||
(a) Inventories | 4,50,000 | 3,50,000 | |
(b) Trade Receivables | 2,50,000 | 4,50,000 | |
(c) Cash and Cash Equivalents | 1,00,000 | 1,00,000 | |
Total | 30,00,000 | 28,00,000 |
Notes to Accounts :
Note | Particulars | $31-3-2024$ (₹) | $31-3-2023$ (₹) |
No. | |||
1. | Reserves and Surplus i.e. Balance in Statement of Profit and Loss | 4,00,000 | 3,00,000 |
2. | Long-term borrowings | ||
10% Debentures | 6,00,000 | 10,00,000 | |
3. | Short-term provisions | ||
Provision for tax | 3,00,000 | 4,00,000 | |
4. | Property plant and equipment | ||
Plant and Machinery | 21,50,000 | 16,00,000 | |
Less : Accumulated Depreciation | 2,50,000 | 1,00,000 | |
19,00,000 | 15,00,000 |
Additional Information :
Calculate :