Revised SH VI

Particulars
Note
No.
Figures as at
the end of
current
reporting
period
Figures as at
the end of
previous
reporting
period
I. EQUITY AND LIABILITIES
(1) Shareholder's Funds
(a) Share Capital 1 1990000 1990000
(b) Reserves and Surplus 2 0 0
(2) Share application money pending allotment
(3) Non-Current Liabilities
(a) Long-term borrowings 3 0 0
(b) Deferred tax liabilities (Net) 4 0 0
(c) Other Long term liabilities 5 0 0
(d) Long term provisions 6 0 0
(4) Current Liabilities
(a) Short-term borrowings 7 0 0
(b) Trade payables 8 0 0
(c) Other current liabilities 9 0 0
(d) Short-term provisions 10 0 0
Total 1990000 1990000
II.ASSETS
(1) Non-current assets
(a) Fixed assets 11 0 0
(i) Tangible assets
(ii) Intangible assets
(iii) Capital work-in-progress
(iv) Intangible assets under development
(b) Non-current investments 12 0 0
(c) Deferred tax assets (net) 13 0 0
(d) Long term loans and advances 14 0 0
(e) Other non-current assets 15 0 0
(2) Current assets
(a) Current investments 16 0 0
(b) Inventories 17 0 0
(c) Trade receivables 18 0 0
(d) Cash and cash equivalents 19 0 0
(e) Short-term loans and advances 20 0 0
(f) Other current assets 21 0 0
Total 0 0
Contingent liabilities and commitments 22
Notes to Accounts 31
Notes referred to above and notes attached there to form an integral part of Balance Sheet
As per our report of even date attached.
FOR CA FIRM NAME NAME OF THE COMPANY
Chartered Accountants.
(DIRECTOR) (DIRECTOR)
( C A's NAME)\
Proprietor.
Membership No. :
Firm No.:
PLACE : NEW DELHI
NAME OF THE COMPANY
Balance Sheet as at 31st March, 2012
DATE : 05/09/2012
Institute of Finance & Accounts IPCC - Accounts
caravi1234.blogspot.com 1 By:- FCA. RAVI CHUGH
Particulars Note No.
Figures for
the current
reporting
period
Figures for
the previous
reporting
period
I. Revenue from operations 23
II. Other Income 24 0 0
III. Total Revenue (I +II) 0 0
IV. Expenses:
Cost of materials consumed 25 0 0
Purchases of Stock-in-Trade
Changes in inventories of finished goods, work-in-progress
and Stock-in-Trade 26 0 0
Employee benefits expense 27 0 0
Finance costs 28 0 0
Depreciation and amortization expense 29 0 0
Other expenses 30 0 0
Total Expenses 0 0
V. Profit before exceptional and extraordinary items and
tax (III - IV) 0 0
VI. Exceptional Items
VII. Profit before extraordinary items and tax (V - VI) 0 0
VIII. Extraordinary Items
IX. Profit before tax (VII - VIII) 0 0
X. Tax expense:
(1) Current tax
(2) Deferred tax
XI. Profit/(Loss) for the period (IX-X) 0 0
Add: Opening balance of Profit & Loss a/c
Less: Transfer to Proposed Dividend
Less: Transfer to Dividend Distribution tax
Less: Transfer to General Reserve
Balance c/f to Balance Sheet
XII. Earnings per equity share:
(1) Basic
(2) Diluted
Notes referred to above and notes attached there to form an integral part of Profit & Loss Account
As per our report of even date attached.
FOR CA FIRM NAME NAME OF THE COMPANY
Chartered Accountants.
(DIRECTOR) (DIRECTOR)
( C A's NAME)\
Proprietor.
Membership No. :
Firm No.:
PLACE : NEW DELHI
NAME OF THE COMPANY
Profit and Loss statement for the year ended 31st March, 2012
DATE : 05/09/2012
Notes Forming Part of the Balance Sheet
Note : 1 Share Capital
Sr.
No
Particulars C.Y P.Y
1 AUTHORIZED CAPITAL
2,00,000 Equity Shares of Rs. 10/- each. 2000000 2000000
2000000 2000000
2 ISSUED , SUBSCRIBED & CALLED UP CAPITAL
1,98,000 Equity Shares of Rs. 10/- each, Fully
Called up 1980000 1980000
Less: Calls in Arrears (Rs.2/share on 3000 shares) 6000 6000
Add: Share Forfeiture (Rs. 8/share on 2000 shares) 16000 16000
Total 1990000 1990000
Note: The above disclosure is required for each class of share capital (i.e. preference shares also)
Note: The company should also disclose for the period of last 5 years, total number and class of shares issued for consideration other than cash or
without any consideration (i.e. Bonus shares) and bought back.
Note: Aggregate value of calls unpaid by directors and officers should be shown seperately
Note : 2 Reserve & Surplus
Sr.
No
Particulars C.Y P.Y
1 Capital Reserve
2 Capital Redemption Reserve
3 Securities Premium reserve
4 Debenture Redeemption Reserve
5 Revaluation Reserve
6 Shares Option Outstanding Account
7 Other Reserve (specify nature)
8 Surplus (Profit & Loss Account balance)
Total 0 0
Note: Additions & Deductions since last Balance Sheet to be shown under each Reserve.
Note: Debit balance of statement of profit and loss shall be shown as a negative figure under the head Surplus.
Note: A reserve specifically represented by earmarked investments shall be termed as a 'fund'.
Note : 3 Long Term Borrowings
Sr.
No
Particulars C.Y P.Y
A) Secured
1 Bonds / Debentures
2 Term Loans
- From Banks
- From other Parties
3 Deposits
4 Deferred Payment Liabilities
5 Loans & Advances From Related Parties
6 Loans From Directors
7 Long Term Maturities of Finance lease obligations
8 Other Loans & Advances (specify nature)
B) Unsecured
1 Term Loans
- From Banks
2 Deposits
3 Deferred Payment Liabilities
4 Loans & Advances From Related Parties
5 Loans From Directors
6 Long Term Maturities of Finance lease obligations
Total 0 0
Note: Nature of security shall be specified seperately in each case.
Note: The amount of Unsecured loans guaranteed by directors or officers should be disclosed seperately under each head.
Note: Rate of interest and particulars of repayment/redemption/conversion, as the case may be, shall also be stated seperately in each case.
Note : 4 Defferred Tax Liabilities (Net)
Sr.
No
Particulars C.Y P.Y
Total 0 0
NAME OF THE COMPANY
NAME OF THE COMPANY
Note : 5 Other Long Term Liabilities
Sr.
No
Particulars C.Y P.Y
1 Trade Payables
2 Others (specify nature)
Total 0 0
Note : 6 Long Term Provisions
Sr.
No
Particulars C.Y P.Y
1 Provision for employee benefits
Total 0 0
Note : 7 Short Term Borrowings
Sr.
No
Particulars C.Y P.Y
A) Secured
1 Loans repayable on demand:
- From Banks
2 Deposits
3 Loans & Advances from Related Parties
B) Unsecured
1 Loans repayable on demand:
- From Banks
2 Deposits
3 Loans & Advances from Related Parties
Total 0 0
Note: Nature of security shall be specified seperately in each case.
Note: The amount of Unsecured loans guaranteed by directors or officers should be disclosed seperately under each head.
Note : 8 Trade Payables
Sr.
No
Particulars C.Y P.Y
Total 0 0
Note : 9 Other Current Liabilities
Sr.
No
Particulars C.Y P.Y
1 Bills Payables
2 Interest accrued but not due on borrowings (L+T)
3 Interest accrued & due on borrowings (L+T)
4 Income received in advance
5 Unpaid dividends / Dividend payable
6 Other payables (specify nature)
Total 0 0
Note : 10 Short Term Provisions
Sr.
No
Particulars C.Y P.Y
1 Provision for employee benefits
2 Provision for Proposed Dividend (Equity/Pref.)
3 Provision for DDT on above
Total 0 0
Note : 11 Fixed Assets
Sr.
No
Particulars Rate
Value at
the
beginning
Addition
during
the year
Deduction
during the
year
Value at
the end
Value at
the
beginning
Addition
during
the year
Deduction
during the
year
Value at
the end
WDV as on
31.03.2012
WDV as on
31.03.2011
I Tangible Assets
1 Land
2 Buildings
3 Plant and Equipment
4 Furnitures & Fixtures
5 Vehicles
6 Office Equipment
SUB TOTAL (A) 0 0 0 0 0 0 0 0 0 0
II Intangible Assets
1 Goodwill
2 Patents
3 Trademarks
4 Copyrights
5 Computer softwares
6 Mining rights
7 Licenses and franchise
SUB TOTAL (B) 0 0 0 0 0 0 0 0 0 0
III Capital Work-in-progress
SUB TOTAL (C) 0 0 0 0 0 0 0 0 0 0
IV Intangible Assets Under Development
SUB TOTAL (D) 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0
Note: Assets under lease shall be separately specified under each class of asset.
Total [A + B + C + D] (Current Year)
(Previous Year)
Gross Block Depreciation Net Block
NAME OF THE COMPANY
Note : 12 Non Current Investments
Sr.
No
Particulars C.Y P.Y
A) Trade Investments:
1 Investments in Property
2 Investments in Equity Instruments
3 Investments in Preference shares
4 Investments in Government or Trust Securities
5 Investments in Debentures or Bonds
6 Investments in Mutual Funds
7 Investments in Partnership Firms
B) Non-Trade Investments:
1 Investments in Property
Total 0 0
Note: Under each classification, details shall be given of names of the bodies corporate in whom investments have been made & the
nature and extent of the investment so made in each such body corporate (showing separately investments which are partly-paid).
Note: Aggregate provision made for diminution in value of investments shall also be disclosed.
Note: Investments carried at other than at Cost should be seperately stated specifying the basis of Valuation thereof.
Note : 13 Defferred Tax Assets (Net)
Sr.
No
Particulars C.Y P.Y
Total 0 0
Note : 14 Long Term Loans and Advances
Sr.
No
Particulars C.Y P.Y
I) Capital Advances
a) Secured, considered good
b) Unsecured, considered good
c) Doubtful
II) Security Deposits
c) Doubtful
III) Loans & Advances to related parties
IV) Other Loans & Advances (specify nature)
Total 0 0
Note: Allowance for bad and doubtful loans and advances shall be disclosed under the relevant heads separately.
Note: Loans and advances due by directors or other officers of the company, either severally or jointly with any other persons, should
be separately stated.
NAME OF THE COMPANY
NAME OF THE COMPANY
Note : 15 Other Non Current Assets
Sr.
No
Particulars C.Y P.Y
1 Long Term Trade Receivables :
c) Doubtful
Less: Provision for bad & doubtful debts
Total 0 0
Note: Long term trade receivables includes trade receivables on deferred credit terms
Note: Debts due by directors or other officers of the company, either severally or jointly with any other persons, should be separately
stated.
Note :16 Current Investment
Sr.
No
Particulars C.Y P.Y
Total 0 0
Note: Under each classification, details shall be given of names of the bodies corporate in whom investments have been made & the
nature and extent of the investment so made in each such body corporate (showing separately investments which are partly-paid).
Note: Aggregate provision made for diminution in value of investments shall also be disclosed.
Note: The basis of valuation of individual investments shall be stated.
Note : 17 Inventories
Sr.
No
Particulars C.Y P.Y
1 Raw Materials
2 Work-in-Progress
3 Finished Goods
4 Stock-in-trade
5 Stores & Spares
6 Loose Tools
Total 0 0
Note: Goods-in-transit shall be disclosed under the relevant sub-head of inventories.
Note : 18 Trade Receivables
Sr.
No
Particulars C.Y P.Y
1 Outstanding for more than six months
c) Doubtful
2 Others
c) Doubtful
Total 0 0
Note: Allowance for bad and doubtful debts shall be disclosed under the relevant heads separately.
Note: Debts due by directors or other officers of the company, either severally or jointly with any other persons, should be separately
stated.
NAME OF THE COMPANY
Note : 19 Cash & Cash Equivalents
Sr.
No
Particulars C.Y P.Y
1 Cash-in-hand
Cash Balance
Petty Cash Balance
Sub Total (A) 0 0
2 Bank balances
Sub Total (B) 0 0
3 Cheques, drafts on hand (C)
4 Others (specify nature) (D)
Total [ A + B + C + D] 0 0
Note: Balances with banks to the extent held as margin money or security against the borrowings, guarantees, other commitments shall
be disclosed separately.
Note: Bank deposits with more than 12 months maturity shall be disclosed separately.
Note :20 Short Terms Loans and Advances
Sr.
No
Particulars C.Y P.Y
1 Loans & advances to related parties:
a) Secured, considered good :
b) Unsecured, considered good :
c) Doubtful
a) Secured, considered good :
b) Unsecured, considered good :
c) Doubtful
Total 0 0
Note: Allowance for bad and doubtful loans and advances shall be disclosed under the relevant heads separately.
Note: Loans and advances due by directors or other officers of the company, either severally or jointly with any other persons, should
be separately stated.
Note : 21 Other Current Assets
Sr.
No
Particulars C.Y P.Y
1 Other CA (specify nature)
2 Fictitious Assets e.g. preliminary expenses,etc
Total 0 0
Note : 22 Contingent liabilities and commitments (to the extent not provided for)
Sr.
No
Particulars C.Y P.Y
1 Liability for investment in Partly Paid up Shares or debentures
2 Claims against the Company not acknowledged as debt
3 Guarantees given by Company
4 Suit against the Company pending in a Court of Law
5 Arrears of fixed Cumulative Preference Dividends
6 Liability for Bill discounted but not yet matured
7 Capital Commitments made by the Company
Total 0 0
Notes Forming Part of the Profit & Loss Accounts
Note : 23 Revenue from operations
Sr.
No
Particulars C.Y P.Y
a Sale of products
b Sale of services
c Other operating revenues
d Less: Excise duty
Total 0 0
Note: In respect of a finance company, revenue from operations shall include revenue from:
a) Interest
b) Other financial services
Note : 24 Other Income
Sr.
No
Particulars C.Y P.Y
a Interest Income (other than finance company)
b Dividend Income
c Net gain/loss on sale of investments
d Other non-operating income
(netofexpensesdirectlyattributabletosuchincome).
Total 0 0
Note : 25 Cost of Material Consumed
Sr.
No
Particulars C.Y P.Y
Total 0 0
Note : 26 Change in Inventories
Sr.
No
Particulars C.Y P.Y
Total 0 0
NAME OF THE COMPANY
Notes Forming Part of the Profit & Loss Accounts
NAME OF THE COMPANY
Note : 27 Employee benefits expense
Sr.
No
Particulars C.Y P.Y
a Salaries and wages
b Contribution to provident and other funds
c Expense on Employee Stock Option Scheme
(ESOP) and Employee Stock Purchase Plan (ESPP)
d Staff welfare expenses
Total 0 0
Note :28 Financial Costs
Sr.
No
Particulars C.Y P.Y
a Interest expense
b Other borrowing costs
c Net gain/loss on foreign currency transactions
Total 0 0
Note : 29 Depreciation & Amortised Cost
Sr.
No
Particulars C.Y P.Y
1 Depreciation
2 Preliminary Expenses W/O
Total 0 0
Note : 30 Other Expenses
Sr.
No
Particulars C.Y P.Y
Total [ A + B ] 0 0
1) The previous year's figures have been reworked, regrouped, rearranged and reclassified wherever necessary.
2) Reconcilation of Nos. Of Shares
C.Y P.Y.
Number of Equity Shares at the beginning
Add:- Number of Shares Issued
Number of Equity Shares at the end 0 0
3) Below are the name of the shareholders holding more than 5% of Shares
Name Class of Share
No. of Share
Holding
Percentage of
Holding
4) Aggregate amount of Quoted Investments & Market Value thereof and also aggregate amount of
Unquoted Investments.
5) In case of Investments in Partnership firms, the names of the firms (with the names of all their partners,
total capital and the shares of each partner) shall be given.
6) The inventories of the company is been valued as per_________________
7) Details of payments to the auditor as:
(a) auditor xxx
(b) for taxation matters xxx
(c) for company law matters xxx
(d) for management services xxx
(e) for other services xxx
(f) for reimbursement of expenses xxx
Total
8) Details of items of exceptional and extraordinary nature:
(a) Government grant received xxx
(b) Loss by fire of furniture xxx
(c) Loss on sale of Plant & Machienry xxx
Total
9) Details of Prior period items
10) Accounting Policies :
A)AccountingConventions:
TheAccountshavebeenpreparedunderthehistoricalcostconventiononanAccrualbasisandinaccordancewith
requirementsoftheCompaniesAct,1956andcomplywiththeAccountingStandardsreferredtoinsubsection(3C)of
Section211ofthesaidActandareconsistentwithgenerallyacceptedaccountingprinciplesandconformtothestatutory
provisionsandpracticesprevailingintheindustry.
B)FixedAssets:
FixedAssetsarestatedatcostlessaccumulateddepreciation,amortisationandimpairementlossifany.
C)Depreciation:
DepreciationisprovidedonStraightLineMethodonproratabasisattheratesandinthemannerspecifiedinscheduleXIV
oftheCompaniesAct,1956.
D)DirectorsRemunerationRs.19,20,000/
E)PreliminaryExpenses:
PreliminaryExpensesareamortisedequallyoveraperiodoffiveyears.
NAME OF THE COMPANY
NOTES TO ACCOUNTS
F)RecognitionofIncomeandExpenditure:
InrespectofheadsofIncomeandExpenses,theyaregenerallyaccountedforanaccrualbasisastheyareearnedorincurred.
G)ContingentLiabilities:
These,ifany,aredisclosedinthenotesformingpartofBalanceSheetandProfitandLossAccount.Provisionismadeinthe
accountsinrespectofthosecontingenciesthatarelikelytomaterialiseintoliabilitiesaftertheyearend,tillthefinalisation
ofaccountsandthathavematerialeffectontheprovisionstatedintheBalanceSheet.
H)Current&DeferredTaxation:
ProvisionforthecurrentTaxismadeonthebasisoftheamountoftaxpayableontaxableincomefortheyearinaccordance
withtheIncomeTaxAct.1961,DeferredTaxresultingfrom"timingdifferences"betweenbookandtaxableprofit
wherevermaterial,isaccountedforusingthetaxratesandlawsthathavebeenenactedorsubstantiallyenactedason
balancesheetdate.DeferredTaxAssets,subjecttoconsiderationofprudence,arerecognisedandcarriedforwardonlyto
theextentthatthereisreasonablecertaintythatsufficientfuturetaxableincomewillbeavailableagainstwhichsuch
defferedtaxassetcanberealized.
I)ForeignCurrencyTransaction
Transactionsdenominatedinforeigncurrenciesarenormallyrecordedattheexchangerateprevailingatthetimeofthe
transaction.Monetaryitemsdenominatedinforeigncurrenciesattheyearendaretranslatedattheraterulingattheyear
endrate.
J)TheCompanyhasnoemployeetowhomtheprovisionsofsection217(2A)oftheCompaniesAct,1956isapplicable.
K)ExpenditureinForeignCurrenciesRs.34,86,645/
L)EarningsinForeignCurrenciesRs.11,70,88,762/
Note: Anyitemofincomeorexpenditurewhichexceeds1%oftherevenuefromoperationsorRs.1,00,000,whicheverishigher,
shouldbeshownseperately.





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