Balance sheet required for 2 addresses

A business owner with a Delhi firm and a new manufacturing unit in Mathura, both registered under the same PAN, is seeking advice on balance sheets. The core question is whether separate balance sheets are required for each location, especially when applying for a loan in Mathura. While some advice suggests separate financial statements might be needed according to Ind AS 1, others recommend a consolidated balance sheet for the proprietorship, with projected financials for the Mathura loan application. The consensus leans towards a single, consolidated balance sheet for the proprietorship, ensuring correct GST filings for both locations.