Annual Report 2025-26

BEFOUND MOVEMENT LIMITED (Formerly known as Regency Trust Limited) Reg. Office: Unit 5B, Level 5, RDB Boulevard, Plot K1, Sector V, Block EP & GP, Salt Lake City, Bidhan Nagar CK Market, Salt lake, Kolkata – 700091 Corporate Office: G-10, Harmony, 3rd Cross Lane Lokhandwala Complex, Andheri West, Mumbai, Maharashtra, India, 400053 Email ID: rtltd2011@gmail.com | Website: www.regencytrust.co.in CIN: L31009WB1988PLC045119| Tel: +91 8108892327 August 29, 2026 BSE Limited, P.J. Towers, Dalal Street, Mumbai – 400 001 Scrip Code: 511585 Sub: Annual Report of the Company for the FY 2025-26 Dear Sir / Madam, In compliance with Reg. 34 of the SEBI (LODR) Regulations, 2015, please find attached herewith Annual Report of the Company for the FY 2025-26. Date of Annual General Meeting - Wednesday, September 23, 2026. This is for your record and information. Thanking you, Yours faithfully, For Befound Movement Limited (Formerly known as Regency Trust Limited) Rajesh Kapoor Managing Director DIN - 02757121 BEFOUND MOVEMENT LIMITED (Formerly known as Regency Trust Limited) Annual Report 2025-26 CORPORATE INFORMATION Unit 5B, Level 5, RDB Boulevard, Plot K1, Sector V, Block EP & GP, Salt Lake City, Bidhan Nagar CK Market, North REGISTERED OFFICE ➤ 24 Parganas, Saltlake, Kolkata, West Bengal – 700091, India G-10, Harmony, 3rd Cross Lane Lokhandwala Complex, CORPORATE OFFICE ➤ Andheri West, Mumbai, Maharashtra, India, 400053 CIN L31009WB1988PLC045119 WEBSITE www.regencytrust.co.in Mr. Rajesh Balbir Kapoor | Managing Director BOARD OF Mr. Ganesh Bhagwan Badgujar | Independent Director DIRECTORS Mr. Devdas Sunder Shanti | Independent Director Ms. Sakshi Dubey | Independent Director KEY MANAGERIAL Ms. Tulsa Netraprashad Silwal | Chief Financial Officer PERSONNEL Ms. Swarnlata Jain | Company Secretary STATUTORY AUDITOR M/s. L K Ajmera & Associates SECRETARIAL ➤ M/s. DSM and Associates AUDITOR INTERNAL AUDITOR Mr. Arun Mulya Purva Sharegistry (India) Private Limited 9, Shiv Shakti Industrial Estate, J. R. Boricha Marg, Opp. REGISTRAR & SHARE ➤ Kasturba Hospital, Lower Parel (East), Mumbai – 400011, TRANSFER AGENT Maharashtra Email: support@purvashare.com CONTENTS PARTICULARS PAGE NO. Directors’ Report 1-1 1 Annexures to Board Report Details of Contracts and Arrangement made with Related Parties in 13-14 terms of provisions of Section 188 “AOC-2” Particulars of energy conservation, technology absorption and foreign exchange earnings and outgo required under the section 134 (3)(m) of the companies act and companies (accounts) rules, 2014 The information required under Section 197 (12) of the Companies Act, 2013 and the Rule 5 of the Companies (Appointment and remuneration of Managerial personnel) Rules, 2014, in respect of employees of the Company Corporate Governance Report 17-34 Management Discussion and Analysis 35-36 Secretarial Audits’ Report 37 -41 Statutory Auditors’ Report 42 -53 Balance Sheet Statement of Profit and Loss Account 55 Notes to Financial Statements 56-59 Cash Flow Statement 60-61 Significant Accounting Policies 62-65 Befound Movement Limited Annual Report 2025-26 DIRECTOR’S REPORT The Members, Befound Movement Limited Your Director’s have pleasure in presenting Annual Report together with the Audited Accounts of the Company for the year ended 31st March, 2026. 1. FINANCIAL RESULTS Your Company financial performance during the year 2025-26 is summarized below: (Amount in Lakhs) Particulars 2025-26 2024-25 Income from operations 275.00 145.00 Other Income 0.00 0.00 Total Income 275.00 145.00 Less: Expenses (271.00) (141.54) Profit/(Loss) Before Tax and Extraordinary Items 3.80 3.46 Less: Extraordinary Items 0.00 0.00 Less: Taxation -2.77 - 0.21 Profit After Tax 1.03 3.25 EPS (in Rs.) 0.01 0.03 2. FINANCIAL SUMMARY The Company earned a Total Income of Rs. 275.00 In Lakhs during the FY 2025-26, as compared to the Total Income of Rs. 145.00 In lakhs earned in the previous FY 2024-25. The Company’s Net profit for the Financial Year ended March 31, 2026 stood at 1.03 In Lakhs as against a Net profit of Rs. 3.25 In lakhs in the previous year. 3. CHANGE IN NAME OF THE COMPANY During the financial year under review, there was no change in the name of the company. 4. SHIFTING OF REGISTERED OFFICE OF THE COMPANY During the year under review, there is no shifting of registered office of the company. Befound Movement Limited Annual Report 2025-26 5. CHANGE IN NATURE OF BUSINESS During the financial year under review, the members of company in their Extra Ordinary General Meeting held on June 30, 2025 have approved the addition of new object in the of memorandum of association of the Company with new industrial activity. 6. TRANSFER TO RESERVES No amount is transferred to reserves by the company. 7. CHANGES IN SHARE CAPITAL The Authorised Share Capital of the Company is Rs. 10,00,00,000/- and the paid-up share capital of the Company is Rs. 1,00,00,000/-. The company in its 1st Extra- Ordinary General Meeting held on Monday, June 30, 2025 for F.Y. 2025-26 approved issue of 2,00,00,000 (Two Crores Only) convertible warrants (“Warrants”) of face value of Re. 1/- each fully paid-up (“Equity Share”) aggregating to Rs. 2,00,00,000 (Two Crores Only). 8. DIVIDEND With a view to strengthening the financial position of the Company, your Board have not recommended any dividend for the Financial Year 2025-26. 9. PUBLIC DEPOSITS During the year, the Company has not accepted any deposits from public nor during the previous financial year. 10. BUY-BACK / SWEAT EQUITY / BONUS SHARES The Company has neither bought back its shares nor has issued any sweat equity or Bonus shares during the year under review. 11. EMPLOYEES STOCK OPTION PLAN The Company has not provided any Stock Option Scheme to the Employees. 12. ISSUE OF DEBENTURES, BONDS OR ANY NON-CONVERTIBLE SECURITIES The Company has not issued any debenture, bonds or non-convertible securities. 13. STATUTORY AUDITORS Pursuant to section 139 of the Companies Act, 2013 M/s. L K Ajmera & Associates Chartered Accountants appointed as statutory auditor of the company to hold office for a period of five (5) financial years (for FY 2023-2024 till FY 2027-2028) at a remuneration to be determined by the Board of Directors and Auditors. Befound Movement Limited Annual Report 2025-26 14. INTERNAL AUDITOR In the Board Meeting held on August 31, 2023, the Board appointed Internal Auditor Mr. Arun Mulya for a period of three years from FY 2023-2024 to FY 2025-2026. Mr. Arun Mulya is the Internal Auditor of the Company for the FY 2025-26. Further, in the board meeting held on May 30, 2026, the Board re-appointed Mr. Arun Mulya as Internal auditor for a period of three years from FY 2026-2027 to FY 2028- 2029. 15. STATUTORY AUDIT REPORT The Auditor’s Report on the financial statement for the current year is self-explanatory, therefore does not require any further explanation. The Company has already submitted declaration pursuant to Regulation 33(3)(d) of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 to the Stock Exchange(s). 16. COST AUDITOR REPORT AND COST RECORD Appointment of Cost Auditor and maintenance of cost records is not applicable to the company. 17. SECRETARIAL AUDITOR AND SECRETARIAL AUDIT REPORT The members in their 37th Annual General Meeting held on September 26, 2025 appointed M/s. DSM and Associates, Company Secretaries (UCN: P2015MH038100) as Secretarial Auditors of the Company The SEBI has amended the Listing Regulations with effect from December 12, 2024 by way of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Third Amendment) Regulations 2024 (SEBI Notification) on the Secretarial Audit and provides that every Listed Entity and its Material Unlisted Subsidiary incorporated in India shall undertake Secretarial Audit by a Secretarial Auditor who shall be a Peer-reviewed Company Secretary and shall be recommended by the Board for the approval of the Sha [Showing first 8,000 characters — download PDF for full document]