Prepare a balance sheet as at 31st March 2018, including the calculation of non-current assets with depreciation.

Here is the Balance Sheet based on the provided information.

Balance Sheet as at 31st March 2018

Step 1: Calculate Non-Current Assets.
Plant and Machinery from the trial balance is Rs. 150,000. Depreciation (additional info ii) is 10% per annum.

$$\text{Depreciation} = 10\% \times \text{Rs. } 150,000 = \text{Rs. } 15,000$$ $$Net Plant and Machinery = Rs. 150,000 - Rs. 15,$$