1. Balance Sheet and Statement of Profit and Loss

• Nidhi Companies must prepare a Balance Sheet and Profit and Loss Account annually as per Schedule III of the Companies Act, 2013
  
• The Balance Sheet includes share capital, reserves, member deposits, loan assets, and fixed assets
  
• The Profit and Loss statement shows interest income from loans, interest paid on deposits, operating expenses, and net profit
  
• These statements must be audited by a Chartered Accountant and approved by the Board
  
• They form the basis for statutory filing with the Registrar of Companies
  

2. Cash Flow Statement and Notes to Accounts

• Companies meeting specific thresholds must also prepare a Cash Flow Statement under Ind AS or AS-3
  
• It includes cash flows from operating, investing, and financing activities
  
• Notes to Accounts disclose key accounting policies, contingent liabilities, and detailed schedules for deposits and loans
  
• Related party transactions and director remuneration must be properly reported
  
• These details ensure financial transparency and compliance with auditing standards
  

3. Form AOC-4: Filing of Financial Statements

• After Board and member approval, the audited financial statements must be filed using Form AOC-4 with the ROC
  
• It includes balance sheet, profit and loss, cash flow, audit report, and board report
  
• The form must be filed within 30 days of the annual general meeting (AGM)
  
• The auditor’s report in Form ADT-1 and the auditor appointment status are cross-referenced
  
• Late filing attracts additional fees and penalties as per MCA norms
  

4. Form NDH-3: Half-Yearly Return

• Nidhi Companies must submit Form NDH-3 every six months, reporting deposits, loans, members, and Net Owned Funds
  
• The form must be certified by a Chartered Accountant, Company Secretary, or Cost Accountant
  
• It must be filed within 30 days from the end of each half-year (i.e., by 30th April and 31st October)
  
• This return helps monitor adherence to the 1:20 deposit-to-NOF ratio and 10% unencumbered term deposit rule
  
• The data must match the internal books and audit records
  

5. Other Registers and Statutory Books

• Nidhi Companies must maintain various registers such as
  – Register of Members
  – Register of Deposits
  – Register of Loans
  – Minutes Book of Board and General Meetings
  – Register of Charges (if any)
  
• These registers are not submitted online but must be maintained and produced during audits or inspections
  
• Regular updating ensures accuracy of reporting and supports compliance with ROC and MCA requirements