CA Certificate shared for Name Change to AHB Capital Limited After Oversight
The company has shared a Practising Chartered Accountant certificate for its name change from "P H Capital Limited" to "AHB Capital Limited".
- Name Change
- From "P H Capital Limited" to "AHB Capital Limited"
- Shareholder Approval
- Special resolution approved at AGM held on 18 September 2026
- Last Name Change Date
- 8 April 2009
- CA Certificate Shared
- Compliance certified by S. P. Jain & Associates, Chartered Accountants
- Changes Approved
- Consequential alteration of Memorandum of Association and Articles of Association
What was shared
P H Capital Limited has submitted to BSE a certificate from a Practising Chartered Accountant under Regulation 45(1) of the SEBI LODR Regulations, relating to the change of its name from "P H Capital Limited" to "AHB Capital Limited".
Shareholder approval
The name change was approved by members by way of special resolution at the Annual General Meeting held on 18 September 2026, conducted through video conferencing / other audio-visual means. The approval also covered consequential alteration of the Memorandum of Association and Articles of Association, subject to the Companies Act, 2013 and the LODR Regulations.
The disclosed oversight
The company stated that it had complied with Regulation 45(1) requirements, but inadvertently missed obtaining the Practising Chartered Accountant certificate and circulating it to members along with the AGM notice, as required under Regulation 45(3). It has now obtained the certificate, uploaded it on its website and enclosed it with this update. The company described the omission as purely unintentional and said it came to its attention belatedly, requesting that no negative inference be drawn.
What the auditor certified
The certificate from S. P. Jain & Associates, Chartered Accountants, sets out the compliance position on the three conditions:
- Time gap since last name change: COMPLIED — the last name change was effected on 8 April 2009, so more than one year has elapsed.
- At least 50% of total revenue in the preceding one-year period from the new activity suggested by the new name: NOT APPLICABLE — the new name does not suggest any new activity.
- Amount invested in the new activity being at least 50% of assets: NOT APPLICABLE — for the same reason.
The auditor relied on the board resolution, the AGM notice and proceedings, the audited financial statements for the financial year ended 31 March 2026, and other statutory records.
How investors may read this
The substance is procedural: the name change stands as approved by shareholders, and the supporting certificate is now on record. The company itself has flagged a lapse in the earlier process timing. All other contents of earlier intimations relating to the change of name remain unchanged. A name change alters identity and branding, not the company's existing activities, as stated in the certificate.
More numbers
- Revenue condition threshold under Reg 45(1)(b)50%
- Asset investment condition threshold under Reg 45(1)(c)50%
- Minimum period required since last name changeat least one year
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