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अल्फा हाई-टेक फ्यूल

बीएसई: 531247  |  NSE: N.A  |  ISIN: INE506B01016  |  Miscellaneous

खोजें अल्फा हाई-टेक फ्यूल कनेक्शन Mar 13
लेखा परीक्षकों की रिपोर्ट वर्षांत : Mar '14
We have audited the accompanying financial statements of ALPHA HI-TECH
 FUEL LTD.(the Company), which comprise the Balance Sheet as at March
 31, 2014, and the Statement of Profit and Loss and Cash Flow Statement
 for the year then ended, and a summary of significant accounting
 policies and other explanatory information.
 
 Management''s Responsibility for the Financial Statements
 
 Management is responsible for the preparation of these financial
 statements that give a true and fair view of the financial position,
 financial performance and cash flows of the Company in accordance with
 the Accounting Standards referred to in 133 of the Companies Act, 2013
 the Act). This responsibility includes the design, implementation and
 maintenance of internal control relevant to the preparation and
 presentation of the financial statements that give a true and fair view
 and are free from material misstatement, whether due to fraud or error.
 
 Auditor''s Responsibility
 
 Our responsibility is to express an opinion on these financial
 statements based on our audit. We conducted our audit in accordance
 with the Standards on Auditing issued by the Institute of Chartered
 Accountants of India. Those Standards require that we comply with
 ethical requirements and plan and perform the audit to obtain
 reasonable assurance about whether the financial statements are free
 from material misstatement.
 
 An audit involves performing procedures to obtain audit evidence about
 the amounts and disclosures in the financial statements. The procedures
 selected depend on the auditor''s judgment, including the assessment of
 the risks of material misstatement of the financial statements, whether
 due to fraud or error. In making those risk assessments, the auditor
 considers internal control relevant to the Company''s preparation and
 fair presentation of the financial statements in order to design audit
 procedures that are appropriate in the circumstances but not for the
 purpose of expressing an opinion on the effectiveness of the entity''s
 internal control. An audit also includes evaluating the appropriateness
 of accounting policies used and the reasonableness of the accounting
 estimates made by management, as well as evaluating the overall
 presentation of the financial statements.
 
 We believe that the audit evidence we have obtained is sufficient and
 appropriate to provide a basis for our audit opinion.
 
 Opinion
 
 In our opinion and to the best of our information and according to the
 explanations given to us, the financial statements give the information
 required by the Act in the manner so required and give a true and fair
 view in conformity with the accounting principles generally accepted in
 India:
 
 (a) in the case of the Balance Sheet, of the state of affairs of the
 Company as at March 31, 2014;
 
 (b) in the case of the Statement of Profit and Loss, of the profit/
 loss for the year ended on that date; and
 
 (c) in the case of the Cash Flow Statement, of the cash flows for the
 year ended on that date.
 
 Report on Other Legal and Regulatory Requirements
 
 1. As required by the Companies (Auditor''s Report) Order, 2003 (the
 Order) issued by the Central Government of India in terms of section
 143 of the Act, we give in the Annexure a statement on the matters
 specified in paragraphs 4 and 5 of the Order.
 
 2. As required by section 143 of the Act, we report that:
 
 a. ) we have obtained all the information and explanations which to the
 best of our knowledge and belief were necessary for the purpose of our 
 audit;
 
 b. ) in our opinion proper books of account as required by law have
 been kept by the Company so far as appears from our examination of those 
 books;
 
 c. ) the Balance Sheet, Statement of Profit and Loss, and Cash Flow
 Statement dealt with by this Report are in agreement with the books of 
 account;
 
 d. ) in our opinion, the Balance Sheet, Statement of Profit and Loss,
 and Cash Flow Statement comply with the Accounting Standards referred 
 to section 133 of the Companies Act, 2013;
 
 e. ) on the basis of written representations received from the
 directors as on March 31,2014, and taken on record by the Board of 
 Directors, none of the directors is disqualified as on March 31, 2014, 
 from being appointed as a director in terms of section 164 of the 
 Companies Act, 2013.
 
 f. ) Since the Central Government has not issued any notification as to
 the rate at which the cess is to be paid under section 441A of the 
 Companies Act, 1956 nor has it issued any Rules under the said section, prescribing the manner in which such
cess is to be paid, no cess is due 
 and payable by the Company.
 
 ANNEXURE TO AUDITORS'' REPORT OF EVEN DATE OF ALPHA HI-TECH FUEL LIMITED
 Referred to in paragraph 1 of our Report of even date on the accounts
 of ALPHA HI-TECH FUEL LTD. for the year ended March 31, 2014.
 
 (i) (a) The Company has maintained proper records showing full
 particulars, including quantitative details and situation of fixed 
 assets.
 
 (b) As explained to us, the Assets have been physically verified by
 management in accordance with the phased programme of verification,
 which, in our opinion, is reasonable having regard to the size of the
 Company and the nature of its assets. No material discrepancies were
 noticed on such verification.
 
 (c) During the year, the Company has not disposed off a substantial
 part of its fixed assets.
 
 (ii) (a) The inventory has been physically verified during the year by
 the management. In our opinion, the frequency of verification is 
 reasonable.
 
 (b) The procedures of physical verification of inventories followed by
 the management are reasonable and adequate in relation to the size of
 the Company and the nature of its business.
 
 (c) The Company has maintained proper records of inventory. No material
 discrepancies have been noticed on physical verification of stocks as
 compared to book records.
 
 (iii) As informed to us, the Company has, during the year, not granted
 any loans, secured or unsecured, to Companies, firms or other parties
 covered in the register maintained under section 189 of the Act.
 Accordingly, paragraphs 4(iii)(a),(b),(c) and (d) of the order are not
 applicable.
 
 (iv) In our opinion and according to the information and explanations
 given to us, there are adequate internal control procedures
 commensurate with the size of the Company and the nature of its
 business, for the purchase of inventory and fixed assets and for the
 sale of goods. During the course of audit, no major weakness has been
 noticed in these internal controls.
 
 (v) Based on the audit procedures applied by us and according to the
 information and explanations provided by the management, there are no
 transactions that need to be entered into the register maintained under
 section 189 of the Act.
 
 (vi) The Company has not accepted any deposit from the public.
 
 (vii) In our opinion, the Company has an internal audit system
 commensurate with its size and nature of its business.
 
 (viii) The Central Government has not prescribed maintenance of Cost
 records u/s. 128 of the Act for any of the products of the Company.
 Though, Cost Audit is mandated, in absence of manufacturing activity
 during the year, Cost Audit is not applicable.
 
 (ix) (a) The Company is regular in depositing with the appropriate
 authorities undisputed
 
 statutory dues including Provident Fund, Investor Education and
 Protection Fund, Employees'' State Insurance, Income-tax, Sales tax,
 Wealth-tax, Custom Duty, Excise Duty, Cess and other material statutory
 dues applicable to it. There were no arrears as at 31st March 2014 for
 a period of more than six months from the date they became payable.
 
 (b) According to the information and explanations given to us and
 records of the Company examined, following amounts have not been
 deposited as on March 31, 2014 on account of pending dispute :
 
 Department ''             in lacs    Forum where dispute is pending
 
 Income tax                72.11               ITAT, Rajkot
 
 Income tax                26.19               ITAT, Mumbai
 
 (x) The Company has no accumulated losses at the end of the financial
 year but has incurred cash losses in the current and in the preceding
 financial years.
 
 (xi) According to the information and explanations given to us, the
 Company has not defaulted in repayment of dues to a financial
 institution or bank. The Company has not issued any debentures.
 
 (xii) According to the information and explanations given to us, the
 Company has not granted any loans and advances on the basis of security 
 by way of pledge of shares, debentures and other securities.
 
 (xiii) The Company is not a chit fund or a nidhi mutual benefit
 fund/society. Therefore, the provisions of clause 4 (xiii) of the
 Companies (Auditor''s Report) Order, 2003 are not applicable to the
 Company.
 
 (xiv) According to the information and explanations given to us, the
 Company is not dealing or trading in shares, securities, debentures 
 and other investments.
 
 Accordingly, the provisions of clause 4(xiv) of the Companies 
 (Auditor''s Report) Order, 2003 are not applicable to the Company.
 
 (xv) According to information and explanations given to us, the Company
 has not given any guarantee for loans taken by others from banks or
 financial institutions.
 
 (xvi) According to the information and explanations given to us, no
 term loan has been raised.
 
 (xvii) According to the information and explanations given to us and on
 overall examination of the Balance Sheet of the Company, we report that 
 no funds raised on short-term basis have been used for long term 
 investment. No long-term funds have been used to finance short-term 
 assets except working capital.
 
 (xviii) The Company has not made preferential allotment of shares to
 parties and Companies covered in the register maintained under section
 189 of the Act.
 
 (xix) The Company has not issued any debentures.
 
 (xx) The Company has not raised any money through a public issue during
 the year.
 
 (xxi) Based upon the audit procedures performed and information and
 explanations given to us, we report that no fraud on or by the Company
 has been noticed or reported during the course of our audit.
 
 for M/s. K.U. Kothari & Co.
 Chartered Accountants
 ICAI firm registration no. : 105310W
 
 Prakash Chechani 
 Partner
 Membership no. : 104203 
 Mumbai; 21st April, 2014
स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

  • MARKET CUES : FIIs ने कैश में `556.72 Cr की बिकवाली की
  • MARKET CUES : DIIs ने कैश में `908.64 Cr की खरीदारी की
  • MARKET CUES : FIIs ने F&O में `4263.60 Cr की खरीदारी की
  • MARKET CUES : इंडेक्स फ्यूचर्स में `705.91 Cr की खरीदारी
  • MARKET CUES : इंडेक्स ऑप्शंस में `2731.71 Cr की खरीदारी
  • MARKET CUES : स्टॉक फ्यूचर्स में `667.27 Cr की खरीदारी
  • MARKET CUES : स्टॉक ऑप्शंस में `158.71 Cr की खरीदारी
  • ENTERS IN F&O BAN : SAIL फ्यूचर एंड ऑप्शन बैन में
  • STILL IN F&O BAN : Voda Idea फ्यूचर एंड ऑप्शन बैन में बरकरार
  • STILL IN F&O BAN : Glenmark Ph फ्यूचर एंड ऑप्शन बैन में बरकरार

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