ANNUAL REPORT FY 2025-2026

E NASH ENCASH ENTERTAINMENT LIMITED ade s, CIN: L92413WB2008PLC124559; GSTIN: 19AADCB4721BlZ5 Email id : encashentertainment@gmail.com; Website : www.encashentertainment.com Ref. No. Date: 06.09.2026 To, BSE SME Platform Regd. Office : 25° Floor, P.J.Towers, Dalal Street, Fort, Mumbai - 400 001. SUB: Annual Report of Encash Entertainment limited for the financial year 2025 2026 Respected Sir/ Madam, In terms of Regulation 34 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find attached Annual Report of Encash Entertainment limited for the financial year 2025-2026. Kindly take the same on record and upload it on your websites. Thanking You, Yours faithfully, For, Encash Entertainment Limited (Hardika Pancholi) (Company Secretary) 12, FREE SCHOOL STREET, KOLKATA - 700016 ANNUAL REPORT 2025-2026 ENCASH ENTERTAINMENT LIMITED CONTENT Corporate Information 1 Notice 2-8 Director’s Report 9-17 Management Discussion & Analysis 18-19 Secretarial Audit Report 20-22 Related Party Transaction 23 Report on Corporate Governance 24-38 Auditor’s Report 39-49 Balance Sheet 50 Statement of Profit & Loss 51 Cash Flow Statement 52 Notes 53-63 Attendance Slip /Proxy Form 64-65 ENCASH ENTERTAINMENT LIMITED Annual Report 2025-2026 CORPORATE INFORMATION BOARD OF DIRECTORS Mr. Sachet Saraf - Managing Director Ms. Rashmi Saraf - Non-Executive Director Mr. Chandra Kant Khemani - Independent Director Ms. Neha Kedia - Independent Director Ms. Suman Saraf - Chief Financial Officer COMPANY SECRETARY Ms. Hardika Pancholi STATUTORY AUDITOR M/s. S L PRASAD & CO CHARTERED ACCOUNTANT Kowgachi More, Shyamnagar, 24 Parganas (N) - 743127 SECRETARIAL AUDITOR Ms. Neha Poddar 129 Bangur Avenue Block “A”, Opposite Reliance Fresh Kolkata – 700 055 REGISTERED OFFICE 12, Free School Street, Kolkata - 700016 E-mail : encashentertainment@gmail.com Website : www.encashentertainment.com CIN: L92413WB2008PLC124559 BSE CODE: 538684 REGISTRARS & TRANSFER AGENTS MUFG Intime India Private Limited RASOI COURT, 5TH FLOOR, 20 SIR RN MUKHERJEE ROAD, KOLKATA 700001 Tel: +91 33 40116700,22806692/93 Fax: +91 33 22870263 Website : www.in.mpms.mufg.com PRINCIPAL BANKER HDFC Bank Ltd. Stephen House, 4, B B D Bag (East) Kolkata - 700001 ENCASH ENTERTAINMENT LIMITED Annual Report 2025-2026 NOTICE Notice is hereby given that the Eighteenth Annual General Meeting of Encash Entertainment Limited will be held on Tuesday 29th September, 2026 at 01:30 P.M. at registered office at 12, Free School Street, Kolkata - 700012, to transact the following business: ORDINARY BUSINESS 1. To receive, consider and adopt the Audited Financial Statements of the Company for the financial year ended March 31, 2026, together with the Reports of the Board of Directors and the Auditors thereon. 2. To appoint a Director in place of Ms. Rashmi Saraf (DIN: 02096360), who retires by rotation and being eligible, offers herself for re-appointment. SPECIAL BUSINESS 3. To consider and if thought fit, to pass with or without modification, the following resolution as an Ordinary Resolution: “RESOLVED THAT pursuant to the provisions of Sections 196, 197, 203 and any other applicable provisions of the Companies Act, 2013 and the rules made there under (including any statutory modification(s) or re- enactment thereof), read with Schedule V to the Companies Act, 2013, the consent of the Company be and is hereby accorded to the re-appointment of Mr. Sachet Saraf (DIN: 01377285), as Chairman and Managing Director of the Company for a period of one year commencing from 18.01.2026 on the remuneration, terms and conditions as recommended by the nomination and remuneration committee and as set out in the explanatory statement annexed to the notice.“ NOTES: 1. Explanatory Statement pursuant to Section 102 of the Companies Act, 2013 concerning the Special Business in the Notice of this Annual General Meeting is annexed hereto and forms part of this Notice. 2. A member entitled to attend and vote at the annual general meeting is entitled to appoint a proxy / proxies to attend and vote on his behalf and such proxy need not be a member of the company. Proxies, in order to be effective, must be received at the Company’s registered office, not less than forty- eight hours before the commencement of the AGM i.e. by 01:30 P.M. on 2th September, 2026. Corporate Members are required to send to the Company a certified copy of the Board Resol6ution, pursuant to Section 113 of the Companies Act, 2013, authorizing their representatives to attend and vote at the AGM. 3. Members / proxies / authorized representatives should bring the duly filled attendance slip enclosed herewith to attend the meeting. 4. The Register of Members and Transfer Books of the Company will remain closed from 20th September, 2026 till 29th September, 2026 both days inclusive. 5. Electronic copy of the Annual Report for 2026 is being sent to all the members whose email addresses are registered with the Company/Depository Participant(s) for communication purposes unless any member has requested for a hard copy of the same. For members who have not registered their email address, physical copies of the Annual Report for 2025-2026 are being sent in the permitted mode. Electronic copy of the Notice of the 18th AGM of the Company, inter alia, indicating the process and manner of electronic voting (‘e-voting’) along with Attendance Slip, Proxy Form and Route Map is being sent to all ENCASH ENTERTAINMENT LIMITED Annual Report 2025-2026 the members whose email addresses are registered with the Company/Depository Participants(s) for communication purposes unless any member has requested for a hard copy of the same. For members who have not registered their email address, physical copies of the Notice of the 18th AGM of the Company, inter alia, indicating the process and manner of e-voting along with Attendance Slip, Proxy Form and Route Map is being sent in the permitted mode. 6. In terms of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, securities of listed companies can only be transferred in dematerialized form with effect from 1st April, 2021. In view of the above, members are advised to dematerialize shares held by them in physical form. 7. Details as required in sub-regulation (3) of Regulation 36 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”) and Secretarial Standard on General Meeting (SS- 2) of the Institute of Company Secretaries of India (“ICSI”), in respect of the Directors seeking appointment/ re-appointment at the AGM, forms integral part of the Notice of the AGM. Requisite declarations have been received from the Directors for seeking appointment/ re-appointment. 8. In terms of Section 108 of the Companies Act, 2013 read with Rule 20 of the Companies (Management and Administration) Rules, 2014, the Resolutions for consideration at this AGM will be transacted through remote e-voting (facility to cast vote from a place other than the venue of the AGM) for which purpose the Board of Directors of the Company (‘the Board’) have engaged the services of NSDL. The Board has appointed Ms. Neha Poddar (Membership No.: A33026), as the Scrutinizer for this purpose. 9. Members, who cast their votes by remote e-voting, may attend the AGM but will not be entitled to cast their votes once again. 10. Voting rights will be reckoned on the paid-up value of shares registered in the name of the Members on 22nd September, 2026 (cut-off date). Only those Members whose names are recorded in the Register of Members of the Company or in the Register of Beneficial Owners maintained by the Depositories as on the cut-off date will be entitled to cast their votes by remote e-voting or voting at the AGM venue. A person who is not a Member on the cut-off date should accordingly treat this Notice as for information purposes only. 11. In case you have any query rela [Showing first 8,000 characters — download PDF for full document]