Consider the following statements regarding ‘Utsav Bhoj’ Yojana:

A. In this scheme, any person can provide a full meal, sweets, raw material, utensils and other equipment on their personal and social occasions.

B. Nutritional values are analyzed through National Accreditation Board for Testing and Calibration Laboratories (NABL) Accredited Laboratories.

Which of the following statement is true in this regard?