Professional Documents
Culture Documents
ADDRESS :
CIN :
& CO.
CHARTERED ACCOUNTANTS
,
Note
No.
As at
31.03.2016
(Rs)
As at
31.03.2015
(Rs)
1
2
-
3
-
4
5
6
7
8
8
8
8
10
11
II.ASSETS
(1) Non-Current Assets
(a) Fixed Assets
Tangible Assets
Intangible Assets
Capital Work in progress
Intangible Assets under Development
(b) Non-current investments
(c) Deferred tax assets (net)
(d) Long term loans and advances
(e) Other non-current assets
Particulars
12
13
14
15
16
Total Assets
Significant Accounting Policies
Notes on Financial Statements
As at
31.03.2016
(Rs)
As at
31.03.2015
(Rs)
25
25
Notes referred to above and notes attached there to form an integral part of Profit & Loss Statement. This
is the Profit & Loss Statement referred to in our Report of even date.
CA.
Proprietor
M.No. , F.R.N
Place :
Dated :
Mr.
Director
DIN:
Mr.
Director
DIN:
STATEMENT OF PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31st MARCH 2016
Particulars
Note No.
Revenue:
Revenue from operations
Other Income
17
18
Exceptional Items
Extraordinary Items
Tax expense:
(1) Current tax
(2) Deferred tax Liability / (Asset)
Total Revenue
Expenses:
Cost of materials consumed
Purchase of Stock-in-Trade
Changes in inventories of finished goods,
Stock-in-progress and Stock-in-Trade
Employee Benefit Expense
Financial Costs
Depreciation and Amortization Expense
Other Expenses
Total Expenses
19
20
21
22
23
24
STATEMENT OF PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31st MARCH 2016
Particulars
Note No.
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
25
25
Notes referred to above and notes attached there to form an integral part of Profit & Loss Statement. This
is the Profit & Loss Statement referred to in our Report of even date.
CA.
Proprietor
M.No. , F.R.N
Place :
Dated :
Mr.
Director
DIN:
Mr.
Director
DIN:
Note No.
Adjusted for:
Depreciation and Amortization Expense
Notes:
1. Cash Flow Statement is prepared under the indirect method as set out in the Accounting Standard (AS) 3: "Cash Flow
Statements".
2. Purchase of Fixed Assets is after giving effect to movement of capital work in progress during the year.
3. Previous year figures have been regrouped, reclassified wherever necessary in order to conform to current year's
grouping & classification.
CA.
Proprietor
M.No. , F.R.N
Mr.
Director
DIN:
Mr.
Director
DIN:
Place :
Dated :
Notes Forming Integral Part of the Balance Sheet as at 31st March, 2015
Note : 1 Share Capital
Sr.
No
Particulars
AUTHORIZED CAPITAL
10000 Equity Shares of Rs. 10/- each.
10000 Preference Shares of Rs.10/-each
(Rs.)
(Rs.)
Particulars
Capital Reserve
Capital Redemption Reserve
Securities Premium reserve
Debenture Redemption Reserve
Revaluation Reserve
Shares Option Outstanding Account
Other Reserve
Surplus (Profit & Loss Account)
###
Total in (Rs.)
Notes Forming Integral Part of the Balance Sheet as at 31st March, 2015
Note : 3 Long Term Borrowings
Sr.
No
1
2
Particulars
3
4
5
Bonds / Debentures
Term Loan
- From Bank
- From Other Parties
Deferred Payment Liabilities
Deposit
Loans & Advances From Related Parties
###
###
###
###
###
7
8
Total in (Rs.)
2
3
Particulars
###
Total in (Rs.)
###
Particulars
Notes Forming Integral Part of the Balance Sheet as at 31st March, 2015
Note : 6
Sr.
No
Particulars
3
4
5
6
###
###
###
###
###
###
7
8
9
10
11
12
13
14
15
16
17
###
Particulars
###
Total in (Rs.)
Notes Forming Integral Part of the Balance Sheet as at 31st March, 2015
Note : 1.1 Share Capital
Sr.
No
1
(Rs.)
For the Year ended
31.03.2016
Number
Amount
Particulars
AUTHORIZED CAPITAL
10000 Equity Shares of Rs. 10/- each.
10000 Preference Shares of Rs.10/-each
(Rs.)
For the Year ended
31.03.2015
Number
Amount
10,000
100,000
100,000
1,000,000
10,000
100,000
100,000
1,000,000
Total in (Rs.)
110,000
1,100,000
110,000
1,100,000
List of shareholders holding more than 5% of the equity share capital ( Par value per share is Rs 10/-)
Sr.
No
1
2
3
Shareholder's Name
Mr
Mr
Mr.
Total in (Rs.)
#DIV/0!
#DIV/0!
Terms/Rights/restrictions attach to shares:
The Company has only one class of Equity share & Preference Shares. Each Share has a paidup value of Rs 10/-.
Every shareholder is entitled to one vote per share .
Notes Forming Integral Part of the Balance Sheet as at 31st March, 2015
Note : 8 Fixed Asset
GROSS BLOCK
Sr.
No.
Particulars
Rate
Cost As On
01.04.2014
Additions
During The
Year
Deduction
During The
Year
Total Cost
31.03.2015
(Rs.)
(Rs.)
(Rs.)
(Rs.)
Tangible Assets
Plant and Machinery
18.10%
Computer
63.16%
116,700
116,700
Furniture
25.89%
226,397
226,397
Office Equipments
45.07%
116,700
116,700
II
Intangible Assets
SUB TOTAL (B)
Capital Work-in-progress
III
459,797
0%
459,797
###
Total [A + B + C + D]
(Current Year)
(Previous Year)
459,797
###
459,797
-
DEPRECIATION
Accumulated
Depreciation Depreciation
Up To
For The Year
31.03.14
(Rs.)
(Rs.)
NET BLOCK
Deduction
during the
year
Depreciation
Up To
31.03.15
W.D.V. As On
31.03.2015
W.D.V. As On
31.03.2014
(Rs.)
(Rs.)
(Rs.)
(Rs.)
17,564
17,564
99,136
26,139
26,139
200,258
15,270
15,270
101,430
58,974
58,974
400,823
58,974
-
58,974
-
400,823
-
Notes Forming Integral Part of the Balance Sheet as at 31st March, 2015
Note : 10 Long Term Loans and Advances
Sr.
No
Particulars
I) Capital Advances:
a) Secured, Considered Good :
b) Unsecured, Considered Good :
c) Doubtful
II) Security Deposit
a) Secured, Considered Good :
b) Unsecured, Considered Good :
c) Doubtful
III) Loans & Advances to related parties
Particulars
Note :12
Current Investment
Sr.
No
1
2
3
4
Particulars
Investment
Investment
Investment
Investment
in
in
in
in
Equity
Preference Shares
Govt Securities
debentures & Bonds
Notes Forming Integral Part of the Balance Sheet as at 31st March, 2015
5
6
7
8
Total in (Rs.)
Note : 13 Inventories
Sr.
No
1
2
3
4
5
6
7
8
Particulars
(Rs.)
(Rs.)
Raw Material
Work-in-Progress
Finished Goods
Stock-in-Trade
Stores & Consumables
Loose Tools
Other With Job Worker
Goods-in-transit
Total in (Rs.)
Notes Forming Integral Part of the Balance Sheet as at 31st March, 2015
Particulars
2 Others
a) Secured, Considered Good :
b) Unsecured, Considered Good :
c) Doubtful
Total in (Rs.)
Note : 15 Cash & Cash Equivalent
Sr.
No
Particulars
Bank Balance
1 Bank of Maharashtra
CA 60145981977
CA 60199667560
Sub Total (A)
2 Cheques on Hand
3 Cash-in-Hand
Cash Balance
Sub Total (C)
Total [ A + B + C ]
1,151,444
4,680
1,005,118
-
1,156,124
1,005,118
302,282
88,485
302,282
88,485
1,458,406
1,093,603
Particulars
Notes Forming Integral Part of the Balance Sheet as at 31st March, 2015
1 Loans & Advances to related parties
a) Secured, Considered Good :
Advance to Associate Concerns
b) Unsecured, Considered Good :
c) Doubtful
2
3
4
5
6
7
Others
Advance Recoverable in cash or in kind or for
value to be considered good
Advance to Staff
Advance Income Tax/Refund Due
Balance With Revenue Authorities
Prepaid Insurance
Advance to Suppliers
Other Advances
Total in (Rs.)
176,000
35,000
-
41,950
100,000
-
100,000
317,950
135,000
Notes Forming Integral Part of the Balance Sheet as at 31st March, 2015
Note : 17 Revenue from Operations
Sr.
No
Particulars
Sale
1 Contract Receipts
(Rs.)
(Rs.)
2 Sale of Services
3 Other Operative Income
sub total
4 Less : Excise Duty
Total in (Rs.)
Note : 18 Other Income
Sr.
No
1
2
3
4
5
6
Particulars
Interest on Income
Dividend Income
Net Gain / Loss on Sale of Investments
Other Non - operating Income
Compensation for Shortfall in order
Share of Profits/Losses in a P'ship Firm
Total in (Rs.)
Particulars
PURCHASES OF MATERIALS
1 Purchases
2 Land Purchases & Development Rights etc
Sub-total (a)
b)
1
2
3
4
DIRECT/CONTRACT EXPENSES
Labour Charges etc
Borewell Expenses
Power & Fuel
Security Expenses
Notes Forming Integral Part of the Balance Sheet as at 31st March, 2015
5 Water Charges
Sub-total (b)
Total in (Rs.)
Particulars
1 Opening Stock
2 Closing Stock
Total in (Rs.)
Particulars
Notes Forming Integral Part of the Balance Sheet as at 31st March, 2015
Note :22
Financial Cost
Sr.
No
1
2
3
4
5
6
Particulars
Particulars
1 Depreciation
2 Preliminary Expenses W/O
Total in (Rs.)
Particulars
1
2
3
4
Rent
Repairs & Maintance
Insurance Expenses
Telephone Expenses
5
6
7
Auditors Remuneration
Legal & Professional Charges
Legal Expenses
8
9
10
11
12
13
Total in (Rs.)
Sr. No
Particulars
(Rs.)
(Rs.)
Bank of Maharashtra
Total in (Rs.)
Sr. No
Particulars
1
2
3
4
Total in (Rs.)
Sr. No
Particulars
1
2
3
Total in (Rs.)
Security Deposits
Sr. No
1
2
3
Particulars
USE OF ESTIMATES:
The preparation of financial statement require estimates and assumptions to be made that
affect the reported amount of assets and liabilities on the date of the financial statements and
the reported amount of revenues and expenses during the reporting period. Difference
between the actual results and estimates, if any, are recognized in the period in which the
results are known / materialized.
3
.
FIXED ASSETS & DEPRECIATION :Fixed Assets are stated at Historical Cost net of recoverable taxes less accumulated
depreciation. Cost comprises of purchase price and any attributable cost of bringing the asset
to its working condition for its intended use.
Depreciation is provided on the Written Down Value method at rates prescribed under the
Companies Act, 1956. Depreciation is not provided for the assets which are not put to use
INVESTMENTS:
Investments are stated at cost.
.
.
.
.
NA
At Cost
NA
At Cost
The valuation of Purchases, Sales and inventory is adjusted to include the amount of taxes
actually paid or incurred by the assessee, for this purpose such taxes includes all such
payment notwithstanding any right arising as a consequence to such payment (Set off).
Closing Stock is valued at Cost. Among the other costs, the Cost of Closing stock includes
Sales Tax Set off as enumerated in Section 145A of the Income Tax Act, 1961. To that extend
Accounting Standard :2 (AS 2) issued by the Institute of Chartered Accountants of India is
not complied with by the assessee.
6
.
REVENUE RECOGNITION :Revenue is recognized only when it can be reliably measured and it is reasonable to expect
ultimate collection. Sales are recorded net of trade discounts but including Indirect Taxes.
The Company follows the percentage completion method,based on the stage of completion at
the balance sheet date, taking into account the contractual price and revision thereto by
estimating total revenue and total cost till completion of the contract and the prot so
determined has been accounted for proportionate to the percentage of the actual work done.
BORROWING COSTS:
Borrowing costs that are attributable to the acquisition or construction of qualifying assets are
capitalized as part of the cost of such assets. A qualifying asset is one that necessarily takes
substantial period of time to get ready for its intended use. All other borrowing costs are
charged to Profit & Loss Account.
8
.
TAXES ON INCOME :Provision for current tax is made on the basis of estimated taxable income for the current
accounting year in accordance with the provisions of the Income Tax Act,1961.
Deferred Tax is recognized on timing difference, being the difference between taxable income
and accounting income that originate in one period & are capable of reversal in one or more
subsequent periods.
Deferred Tax Asset in respect of unabsorbed depreciation and carry forward losses are
recognized if there is virtual certainty that there will be sufficient future taxable income
available to realize such losses.
CONTINGENT LIABILITIES :All the liabilities have been provided for in the accounts except liabilities of a contingent
nature, if any, have been disclosed at their estimated value in the Notes on Accounts.
Contingent Liability
(not provided in the books of account)
As at
31-03-2013
(Rs.)
NIL
3
.
.
.
.
Auditors' Remuneration
Audit Fees
5
.
.
.
NIL
NIL
NIL
NIL
NIL
NIL
NIL
NIL
NIL
NIL
NIL
-
TOTAL Rs.
TOTAL Rs.
Interest Expenses
Interest To Bank
Interest To Others
Bank Charges
Managerial Remuneration
.
.
Salary
Contribution to Provident Funds
TOTAL Rs.
NIL
Break up of Turnover
2014-15
Qty
Rs in Lacs
Class of Goods
Sales
TOTAL Rs.
NA
Qty
2013-14
Rs in Lacs
-
9
10
11
12
13
15
16
17
18
NIL
NIL
-
14
Relationship
Nature of Payment
Amount Rs.
CA.
Proprietor
M.No. , F.R.N
Place :
Mr.
Director
DIN:
Mr.
Director
DIN:
II
Registration Details
Registration No.
U 4 5 2 0 0 P N 2 0 1 3 P T C 1 4 8 8 2 5
State Code
1 1
3 1 - 0 3 - 2 0 1 5
Rights Issue
N I L
Bonus Issue
N I L
Private Placement
N I L
Total Assets
2 0 9 9 4 2
Sources of Funds
Paid-up-Capital
1 1 0 0
Secured Loans
9 1 3 7 0
Investments
N I L
Deferred Tax Asset
2
IV
Total Expenditure
N I L
Profit After Tax
2
Item Code
Product Description
Item Code
Product Description
Item Code
Product Description
CA.
Proprietor
M.No. , F.R.N
Place :
Dated :
Mr.
Director
DIN:
Mr.
Director
DIN:
A
2012-13
Segment Revenue
Sales to External Customer
Inter - Segment Sales
Increase/ (Decrease) in stock
sub total
2011-12
Inter
Segment
Eliminations
B
2012-13
2011-12
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
2012-13
2011-12
###
###
###
-
###
#DIV/0!
NA
Total
#DIV/0!
NA
NA
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
###
Capital Expenditure
###
Depreciation