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डॉलफिन मेडिकल सर्विसेस

बीएसई: 526504  |  NSE: N.A  |  ISIN: INE796B01013  |  Hospitals & Medical Services

खोजें डॉलफिन मेडिकल सर्विसेस कनेक्शन Mar 14
लेखा परीक्षकों की रिपोर्ट वर्षांत : Mar '15
We have audited the accompanying financial statements of DOLPHIN
 MEDICAL SERVICES LIMITED (the Company), which comprise the Balance
 Sheet as at 31st March, 2015, and the Statement of Profit and Loss and
 the Cash Flow statement for the period 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 stated
 in Section 134(5) of the Companies Act, 2013 (the Act) with respect
 to the preparation and presentation of these financial statements that
 give a true and fair view of the financial position, financial
 performance and 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 maintenance of adequate accounting
 records in accordance with the provisions of the Act for safeguarding
 the assets of the Company and for preventing and detecting 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 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.
 
 Auditor''s Responsibility for the Financial Statements 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 the 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 controls 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 such controls.
 
 An audit also includes evaluating the appropriateness of the 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 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, 2015;
 
 b) In the case of the Statement of Profit and Loss, of the loss for the
 period ended on that date.
 
 c) In the case of Cash Flow Statement, of the cash flows of the company
 for the period ended on that date.
 
 Report on Emphasis of Matter(s) (EOM)
 
 There is no Emphasis of matters to report upon.
 
 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 Act, we give in the Annexure a
 statement on the matters specified in paragraphs 3 and 4 of the Order
 to the extent applicable.
 
 2.  As required by Section 143(3) 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 and the Statement of Profit and Loss and the Cash
 Flow, 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 referred to in of Section 133 of the Companies
 Act, 2013, read with Rule 7 of the Company (Accounts) Rules 2014.
 
 e) On the basis of written representations received from the directors
 as on March 31, 2015, and 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 sub-section (2) of Section 164 of
 the Companies Act, 2013.
 
 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 except dispute regarding the premises.
 
 ii) The Company has not entered into any long-term contracts including
 derivatives contracts requiring provision under applicable laws or
 accounting standards, for material foreseeable losses and
 
 iii) No amount is required to be transferred to investor education and
 protection fund in accordance with the relevant provisions of the
 Companies Act, 2013. Hence delay in depositing the amounts to the said
 fund is not applicable.
 
 ANNEXURE TO THE AUDITORS'' REPORT
 
 The Annexure referred to in our Independent Auditor''s Report of even
 date to the members of DOLPHIN MEDICAL SERVICES LIMITED on the
 financial statements of the Company for the period 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.  Fixed Assets
 
 (a) The company has maintained proper records showing full particulars
 including quantitative details and situation of its fixed assets.
 
 (b) As explained to us, fixed assets have been physically verified by
 the management at reasonable intervals; no material discrepancies were
 noticed on such verification.
 
 2.  Inventories:
 
 a.  The inventories have been physically verified during the year by
 the management at reasonable intervals. 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. In our opinion and on the basis of our examination of the records,
 the company is generally maintaining proper records of its inventories.
 No material discrepancies were noticed on physical verification of
 inventories as compared to book records
 
 3.  Loans:
 
 According to the information and explanations given to us and on the
 basis of our examination of the books of accounts, the Company has not
 granted any loans to companies, firms or other parties listed in the
 register maintained under Section 189 of the Companies Act, 2013.
 Consequently, the provisions of clauses iii (a), iii(b) of the Order
 are not applicable to the Company.
 
 4.  Internal Controls
 
 In our opinion and according to the information and explanations given
 to us, there is an adequate internal control system commensurate with
 the size of the company and the nature of its business for the purchase
 of stores, raw materials, plant and machinery, equipment, other assets,
 for the sale of goods and in respect of its regular operations. During
 the course of the audit, we have not observed any major weakness in the
 internal control system.
 
 5.  Public Deposits
 
 The Company has not accepted any deposits from the public covered under
 Section 73 to 76 of the Companies Act, 2013.
 
 6.  Cost Records
 
 As per the information & explanation given by the management, the
 maintenance of cost records has not been prescribed by the Central
 Government under sub-section (1) of Section 148 of the Act.
 
 7.  Statutory Dues:
 
 a) According to the records of the company, there are no undisputed
 statutory dues including Provident Fund, Income-tax, Sales-tax, Service
 Tax, Custom Duty, Excise Duty, cess to the extent applicable and any
 other statutory dues have generally been regularly deposited with the
 appropriate authorities.
 
 b) According to the information and explanations given to us, there are
 no amounts payable in respect of income tax, service tax, sales tax,
 customs duty and excise duty which have not been deposited on account
 of any disputes.
 
 c) There is no such amount 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 there
 under.
 
 8.  Profit and Loss
 
 The company has been registered for more than five years. The Company
 has accumulated losses to the extent of Rs.498.79 lakhs at the end of
 the financial year. The Company has incurred cash losses during the
 financial year covered by the audit and in the immediately preceding
 financial year.
 
 9.  Payments to Banks, Financial Institutions etc
 
 According to the books and records examined by us, and information and
 explanations given to us, Canara Bank has assigned its rights on the
 loan of Rs.804.58 lakhs favoring Edelweiss Asset Reconstruction Company
 Ltd (EARC). On 18.03.2015 the EARC has granted a Negotiated Settlement
 (NS) of dues at a total consideration of Rs.250.00 lakhs payable in
 installments specified therein.  In terms of the NS the company has
 paid an amount of Rs.25.00 lakhs as Upfront payment. The company has
 not issued any debentures.
 
 10.  Guarantees
 
 According to the information and explanations given to us, the Company
 has not given any guarantees for loan taken by others from a bank or
 financial institution.
 
 11.  Term Loans
 
 The company has not taken any term loans during the year and therefore
 the application thereof does not arise.
 
 12.  Fraud
 
 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.
 
 PINNAMANENI & CO.,
 
 CHARTERED ACCOUNTANTS
 
 F.R.No. 002661S
 
 
 
 Sd/-
 
 CA PVV SATYANARAYANA
 
 Partner 
 
 M.No. 026600 
 
 Place: Hyderabad 
 
 Date: 30.05.2015
स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

  • MARKET CUES : FIIs ने कैश में `3127.36 Cr की बिकवाली की
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  • MARKET CUES : इंडेक्स फ्यूचर्स में `2200.55 Cr की बिकवाली
  • MARKET CUES : इंडेक्स ऑप्शंस में `6881.62 Cr की खरीदारी
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  • CITI ON INDUSIND BANK : Buy रेटिंग, लक्ष्य `1900/Sh
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