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अम्रावर्ल्ड एग्रिको

बीएसई: 531991  |  NSE: N.A  |  ISIN: INE735C01027  |  Trading

खोजें अम्रावर्ल्ड एग्रिको कनेक्शन Mar 14
लेखा परीक्षकों की रिपोर्ट वर्षांत : Mar '15
We have audited the accompanying financial statements of AMRAWORLD
 AGRICO LIMITED , which comprise the Balance Sheet as at 31 March 2015,
 the Statement of Profit and Loss, the 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
 
 The Company''s Board of Directors is responsible for the matters in
 section 134(5) of the Companies Act, 2013 (the Act) with respect to
 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 principles generally
 accepted in India, including the Accounting Standards specified under
 Section 133 of the Act, read with Rule 7 of the Companies (Accounts)
 Rules, 2014. This responsibility also includes the maintenance of
 adequate accounting records in accordance with the provision of the Act
 for safeguarding of the assets of the Company and for preventing and
 detecting the frauds and other irregularities; selection and
 application of appropriate accounting policies; making judgments and
 estimates that are reasonable and prudent; and design, implementation
 and maintenance of internal financial control, that were operating
 effectively for ensuring the accuracy and completeness of the
 accounting records, 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 have taken into account the
 provisions of the Act, the accounting and auditing standards and
 matters which are required to be included in the audit report under the
 provisions of the Act and the Rules made there under.
 
 We conducted our audit in accordance with the Standards on Auditing
 specified under section 143(10) of the Act. 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 financial control relevant to the Company''s
 preparation of the financial statements that give true and fair view in
 order to design audit procedures that are appropriate in the
 circumstances. An audit also includes evaluating the appropriateness of
 accounting policies used and the reasonableness of the accounting
 estimates made by Company''s Directors, 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 on the financial
 statements.
 
 Opinion
 
 In our opinion and to the best of our information and according to the
 explanations given to us, the aforesaid 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;
 
 b.  in the case of the Balance Sheet, of the state of affairs of the
 Company as at March 31, 2015;
 
 c.  in the case of the Profit and Loss Account, of the profit/ loss for
 the year ended on that date; and
 
 d.  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
 
 As required by the Companies (Auditor''s Report) Order, 2015 issued by
 the Central Government of India in term of sub-section (11) of section
 143 of the Companies Act, 2013 we give in the Annexure a statement on
 the matters specified in the paragraphs 3 and 4 of the Order, to the
 extent applicable.
 
 As required by section 143(3) of the Act, we report that:
 
 a.  We have sought and obtained all the information and explanations
 which to the best of knowledge and belief were necessary for the
 purposes 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, the 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 aforesaid financial statements comply with the
 Accounting Standards specified under Section 133 of the Act, read with
 Rule 7 of the Companies (Accounts) Rules, 2014.
 
 e.  On the basis of written representations received from the directors
 as on 31 March, 2015, taken on record by the Board of Directors, none
 of the directors is disqualified as on 31 March, 2015, from being
 appointed as a director in terms of Section 164(2) of the Act.
 
 f.  With respect to the other matters included in the Auditor''s Report
 and to our best of our information and according to the explanations
 given to us.
 
 i) The Company does not have any pending litigations which would impact
 its financial position.
 
 ii) The Company did not have any long-term contracts including
 derivatives contracts for which there were any material foreseeable
 losses.
 
 iii) There were no amounts which required to be transferred to the
 Investor Education and Protection Fund by the Company.
 
 The Annexure referred to in paragraph 1 of the Our Report of even date
 to the members of M/s AMRAWORLD AGRICO LIMITED on the accounts of the
 company for the year ended 31st March, 2015.
 
 On the basis of such checks as we considered appropriate and according
 to the information and explanation given to us during the course of our
 audit, we report that:
 
 1.  (a) The company has maintained proper records showing full
 particulars including quantitative details and situation of fixed
 assets on the basis of information available.
 
 (b) In our opinion, the company has not disposed off substantial part
 of fixed assets during the year and the going concern status of the
 company is not affected.
 
 2.  The company does not have any inventory. Hence, clause (ii) (a),
 (b) & (c) are not applicable to the company.
 
 3.  As per information and explanation given to us, the company has not
 granted loans to parties covered in the register maintained under
 section 301 of the Companies Act, 1956. hence, clause (iii) (a), (b),
 (c) & (d) are not applicable to the company
 
 4.  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. During the
 course of our audit we have not observed any continuing failure to
 correct major weakness in internal controls.
 
 5.  According to the information and explanations given to us, the
 Company has not accepted any deposits from the public. Therefore, the
 directives issued by the Reserve Bank of India and the provisions of
 sections 73 to 76 or any other relevant provisions of the Companies Act
 and the rules framed there under are not applicable to the Company.
 
 6.  As informed to us, Central government has not prescribed
 maintenance of cost records under sub-section (1) of section 148 of the
 Companies Act, in respect of products of the company.
 
 7.  In respect of Statutory dues:
 
 (a) As per information & according to explanation given to us, the
 company is generally regular in depositing statutory dues with the
 appropriate authorities during the year.
 
 (b) As per information & according to explanation given to us, there
 are no cases of non deposit with the appropriate authorities of
 disputed dues of Income-tax, and any other statutory dues with the
 appropriate authorities during the year.
 
 (c) There were no amounts which required to be transferred to the
 Investor Education and Protection Fund by the Company
 
 8.  The accumulated losses at the end of the financial year are not
 more than 50% of its net worth and the Company has incurred cash losses
 of Rs. 698429/- during the financial year covered by the audit and also
 incurred losses in the immediately preceding financial year.
 
 9.  Based on our audit procedures and according to the information and
 explanations given to us, there are no loans taken from financial
 institution, banks or debenture-holders therefore the question of
 payments does not arise.
 
 10.  According to the information and explanations given to us, the
 company has not given any guarantee for loans taken by others from
 Banks or financial institutions.
 
 11. The company has not raised any term loans during the year.
 
 12. In our opinion and according to the information and explanations
 given to us, no material fraud on or by the company, has been noticed
 or reported, during the course of our audit.
 
                                             For, Y. D. & Co
                                             CHARTERED ACCOUNTANTS
                                             FRN:018846N
 
 PLACE: LUDHIANA
 DATE: 25.05.2015                                   Sd/-
 
                                              CA RAKESH PURI
                                              PARTNER
                                              M. No.: 092728
 
 
स्रोत: रेलीगरे टेचनोवा

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