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आशीष पॉलीप्लास्ट लिमिटेड

बीएसई: 530429  |  NSE: N.A  |  ISIN: INE831C01016  |  Packaging

खोजें आशीष पॉलीप्लास्ट लिमिटेड कनेक्शन Mar 14
लेखा परीक्षकों की रिपोर्ट वर्षांत : Mar '15
 We have audited the accompanying financial statements of ASHISH
 POLYPLAST LIMITED, Ahmedabad which comprise the Balance sheet as at
 31st March 2015 and the Statement of Profit and Loss and Cash Flow
 Statement for the year ended on 31st March 2015, 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 stated
 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 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
 maintenance of adequate accounting records in accordance with the
 provisions of the Act for safeguarding of the assets of the Company and
 for preventing and detecting frauds and other irregularities; selection
 and application of appropriate accounting policies; making judgements
 and estimates that are reasonable and prudent; and design,
 implementation and maintenance of adequate internal financial controls,
 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.
 
 Auditors '' Responsibilty
 
 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 thereunder. 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 a true and fair view
 in order to design audit procedures that are appropriate in the
 circumstances but not for the purpose of expressing an opinion on
 whether the Company has in place an adequate internal financial
 controls system over financial reporting and the operating
 effectiveness of of such controls. An audit also includes evaluating
 the appropriateness of accounting policies used and the reasonableness
 of the accounting estimates made by the 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, of the state of affairs of the company as
 at 31st March 2015 and its profit and its 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, 2015, (the
 order) issued by the Central Government of India in terms of
 sub-section (11) of section 143 of the Companies Act, 2013, we give in
 the Annexure a statement on the matters specified in paragraph 3 and 4
 of the said Order to the extent applicable.
 
 2 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 our knowledge and belief were necessary for the
 purpose of our audit.
 
 (b) in our opinion, the Company has kept proper books of account as
 required by law, so far, as appears from our examination of the 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 afrosaid 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 March 31, 2015, taken on record by the Board of Directors, none
 of the directors is disqualified as on March 31, 2015, from being
 appointed as a director in terms of section 164 (2) of the Companies
 Act, 2013.
 
 (f) with respect to the other matters to be included in the Auditor''s
 Report in accordance with Rule 11 of the Companies (Audit and Auditors)
 Rules, 2014 in our opinion and to the 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
 derivative contracts for which there were any material for seable
 losses.
 
 (iii) There were no amounts which were required to be transferred to
 the Investor Education and Protection Fund by the Company.
 
 ANNEXURE TO AUDITORS'' REPORT
 
 Referred to in paragraph 1 under the heading of report on other legal
 and regulatory requirements of our report of even date
 
 On the basis of such checks as we considered appropriate and according
 to the information and explanation given to us during the course of
 out audit, we report that.
 
 (i) In respect of Fixed Assets
 
 a.  The Company has maintained proper records showing full particulars
 including quantitative details and location of the fixed assets.
 
 b.  All the fixed assets have not been physically verified by the
 management during the year But, according to the information and
 explanations given to us, there is a regular 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.
 
 (ii ) In respect of Inventories
 
 a.  As explained to us, inventories were physically verified during the
 year by the management at reasonable intervals.
 
 b.  In our opinion, the procedures of physical verification of stock
 followed by the management are reasonable and adequate in relation to
 the size of the Company and the nature of its business.
 
 c.  In our opinion and according to the information and explanations
 given to us, the Company has maintained proper records of its
 inventories and no material discrepancies were noticed on physical
 verification of inventories as compared to the book records.
 
 (iii ) As the company has not granted any loans secured or unsecured,
 to companies. Firms or other parties covered in the register maintained
 u/s.189 of the Companies Act, 2013, paragraphs (iii), (a) and (b) of
 the order are not applicable.
 
 (iv) As per the information and explanations given to us, there is in
 our opinion an adequate internal control system commensurate with the
 size of the Company and nature of its business for the purchase of
 Inventory and Fixed Assets and for sale of goods and services. During
 the course of our audit, we have not observed any continuing failure to
 correct major weaknesses in internal, control system
 
 (v) The Company has not accepted any deposit from the public Therefore,
 the provisions of clause (v) of paragraph 3 of the Order are not
 applicable to the Company
 
 (vi) As per the information and explanations given to us, the
 provisions of maintenance of cost records specified by the Central
 Government under section 148(1) of the Companies Act, 2013 are not
 applicable to the company during the year under reference.
 
 (vii) According to information and explanations given to us in respect
 of statutory and other dues :
 
 a. According to the information and explanations given to us and on the
 basis of our examination of the records of the Company, amounts
 deducted / accrued in the books of account in respect of
 undisputed statutory dues including, Provident Fund, Income Tax, Sales
 Tax, service tax, duty of excise, Value Added Tax, Cess and other
 material statutory dues have been regularly deposited during the year
 by the Company with the appropriate authorities. As expained to us, the
 Company did not have any dues on account of employees'' state insurance
 .wealth tax and
 duty of customs.
 
 b. According to information and explanation given to us, no undisputed
 amounts payable in respect of Provident Fund, Income Tax, Sales Tax,
 service tax, Value Added Tax, Cess and other material statutory dues
 were in arrears as at March 31, 2015 for a period of more than six
 months from the date they became payable. Disputed dues in respect of
 excise duty and penalty thereon aggregating to Rs. 8,79,562/- have not
 been deposited since the appeal is pending before Commissioner
 (Appeals-lll),Ahmedabad.
 
 c. No amount is required to be transferred to Investor Education and
 protection fund in accordance with the relevant provisions of the
 Companies Act, 1956 ( 1 of 1956 ) and rules made thereunder.
 
 (viii) The Company does not have accumulated losses. The company has
 not incurred cash losses during the financial year covered by our audit
 and the immediately preceding financial year.
 
 (ix) Based on our audit procedures and on the information and
 explanations given by the management, we are of the opinion that the
 company has not defaulted in the repayment of dues to Banks. The
 Company has not borrowed funds from Financial Institution or Debenture
 holder.
 
 (x) In our opinion and according to the information and explanations
 given to us, the company has not given any guarantee for loans taken by
 others from banks and financial institutions.
 
 (xi) To the best of our knowledge and belief and according to the
 information and explanations given to us, term loans availed by the
 company were, prima facie, applied by the company during the year for
 the purposes for which the loans were obtained.
 
 (xii) To the best of our knowledge and belief and according to the
 information and explanations given to us, no fraud on or by the company
 was noticed or reported during the year nor we have been informed of
 such case by the management
 
                                         For, M. R. PANDHI & ASSOCIATES
                                                  Chartered Accountants
                                           Firm Registration No.112360W
 
 
 
                                                           N. R. Pandit
 Place : Ahmedabad                                              Partner
 Date : 29th May, 2015                             Membership No.033436
स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

  • MARKET CUES : FIIs ने कैश में `3336.6 Cr की बिकवाली की
  • MARKET CUES : DIIs ने कैश में `2785.67 Cr की खरीदारी की
  • MARKET CUES : FIIs ने F&O में `774.34 Cr की बिकवाली की
  • MARKET CUES : इंडेक्स फ्यूचर्स में `1262.06 Cr की बिकवाली
  • MARKET CUES : इंडेक्स ऑप्शंस में `1740.57 Cr की खरीदारी
  • MARKET CUES : स्टॉक फ्यूचर्स में `1477.38 Cr की बिकवाली
  • MARKET CUES : स्टॉक ऑप्शंस में `224.53 Cr की खरीदारी
  • CORONAVIRUS OUTBREAK : नार्वे में कोरोना वायरस का पहला मामला सामने आया
  • CORONAVIRUS OUTBREAK : द. कोरिया में कोरोना वायरस के 334 नए मामले आए
  • CORONAVIRUS OUTBREAK : चीन मेें कोरोना वायरस से अब तक 2,744 की मौत

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