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फनी सॉफ्टवेयर

बीएसई: 539169  |  NSE: N.A  |  ISIN: INE105R01013  |  Computers - Software Medium & Small

खोजें फनी सॉफ्टवेयर कनेक्शन
लेखा परीक्षकों की रिपोर्ट वर्षांत : Mar '14
We have audited the accompanying financial statements of FUNNY SOFTWARE
 LIMITED (the Company). Which comprise the balance sheet as at 31st
 March 2014, the statement of profit and loss and 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
 
 Management is responsible for the preparation of these financial
 statements that give true and fair view of the financial position,
 financial performance and cash flows of the company in accordance with
 accounting standard referred to in sub section (3G) of section 211 of
 companies Act 1956 (the Act) read with the General Circular 15/2013
 dated 13 September 2013 of the Ministry of Corporate Affairs in respect
 of Section 133 of the Companies Act, 2013. This responsibility includes
 the design, implementation and maintenances of internal control
 relevant to the preparation and presentation of 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
 accountant 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 statement 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 statement 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 the 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
 explanation 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 balance sheet, the state of affairs of the company
 as at March 31, 2014,
 
 (b) the case of statement of profit and loss of the profit for the year
 ended on that date, and
 
 (c) In the case of the cash flow statement, of the cash flows of the
 company 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
 sub-section (4a) of section227 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 the section 227(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 the
 audit.
 
 (b) In our opinion, proper books of accounts 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 the 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 the cash flow statement comply with the accounting standards
 referred to in sub-section (3C)of section 211 of companies act 1956
 read with the General Circular 15/2013 dated 13 September 2013 of the
 Ministry of Corporate Affairs in respect of Section 133 of the
 Companies Act, 2013.
 
 (e) On the basis of written representation received from the directors
 as on 31st march 2013, and taken on record by the board of directors,
 none of the directors is disqualified as on 31st March 2014, from being
 appointed as a director in terms of clause (g) of sub-section (1) of
 section 274 of Companies Act, 1956.
 
 (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 THE AUDITORS REPORT)
 
 1. (a) The company has maintained proper records showing full
 particulars including quantitative details and situation of its fixed
 assets.
 
 (b) According to the information and expiations given to us, the
 company has formulated a regular program me of verification by which
 all the assets of company shall be verified in a phased manner, which
 in my opinion, is reasonable having regard to the size of the company
 and nature of its assets. To the best of my knowledge, no material
 misstatement is noticed on verification conducted during the year as
 compared with the book records.
 
 (c) There was no disposal during the year of fixed assets.
 
 2. (a) The company does not have any Inventories during the year,
 therefore clauses (b) and (c) are not applicable.
 
 3. The company has not taken/granted any loans secured or unsecured
 from companies, firms or other parties listed in the register
 maintained u/s 301 of the companies act 1956 in terms of subsection (6)
 of the section 370 of the companies act, 1956 the provisions of the
 section are not applicable to a company on or after the commencement of
 the companies (amendment) act, 1999.
 
 4. In respect of loans & advances, the company in the nature of
 advances given by the company, the parties are generally re-paying the
 principal amount as stipulated and have also been regular in paying of
 interest where applicable.
 
 5. In our opinion and according to the information and explanation
 given to us, there is adequate internal control procedure commensurate
 with the size of the company and the nature of its business with regard
 to purchase of inventory, fixed assets and with regard to the sales of
 goods. During the course of our audit, no major weakness has been
 noticed in the internal controls.
 
 6. Based on the audit procedures applied by us and according to the
 information and explanation provided by the management, we are of the
 opinion that there are no transactions that need to be entered into the
 registers management under section 301 of the Companies Act, 1956.
 
 7. The company has not accepted any deposit from the public. Therefore
 the provisions of Section 58A, & 58AA of the Companies Act, 1956, and
 the Rules framed there under do not apply.
 
 8. In our opinion, the company has an internal audit system
 commensurate with the size and nature of its business.
 
 9. To the best of our knowledge and according to the information given
 to us, the Central Government has not prescribed the maintenance of
 cost records under section 209(1) (d) of the Companies Act, 1956 for
 the company.
 
 10. (a) According to the books and records as produced and examined by
 us in accordance with generally accepted auditing practices in India
 and also based on management representations the provident funds Act
 and employees state insurance Act is not applicable to the company,
 undisputed statutory dues in respect of income tax and other material
 statutory dues have generally been regularly deposited by the company
 during the year with the appropriate authorities in India.
 
 (b) According to the information and explanations given to us, no
 undisputed amounts payable in respect of income tax, wealth-tax, sales
 tax, customs and excise duty were outstanding , as at 31st March, 2013
 for a period of more than six months from the date they become payable.
 
 (c) According to the records of the company, there are no dues of sales
 tax, income tax, customs tax/ wealth tax, excise duty/ cess which have
 not been deposited on account of any dispute.
 
 11. The company has not granted any loans and advances on the basis of
 security by way of pledge of shares, debentures &i other similar
 securities.
 
 12. According to the information and explanation given to us the
 company has not given any guarantee for loan taken by other from banks
 or financial institutions.
 
 13. According the information and explanation given to us and as shown
 by the records examined by us there were no dues payable to financial
 institutions or banks.
 
 14. The company has not taken any term loan during the year.
 
 15.In our opinion, the company is not a chit fund or a nidhi, mutual
 benefit fund or society therefore the provision of clause 4 (xiii) of
 the companies (Auditor''s report) Order 2003 are not applicable to the
 company.
 
 16.  Based on the information and explanation given to us and on an
 overall examination of the books of accounts as on 31.03.2014, we
 report that no funds raised on short term basis have used for long-
 term investments by the company and vice versa.
 
 17.  Based on the audit procedure performed and the information and
 explanation given to us by the management we report that the company
 has made any preferential allotment of shares during the year however
 it is not prejudicial to the company.
 
 18.  The company has no outstanding debentures during the period under
 audit.
 
 19.  As per the information and explanation given to us and on the
 basis of examination of records, no material fraud on or by the company
 was noticed or reported during the year.
 
 For Mrigank Raj & Associates
 Chartered Accountants
 
 (CA Mrigank Rai)
 Partner
 
 FRN: 023818N
 M.No.: 517684
 
 Place: New Delhi
 Date:
स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

  • MARKET CUES : FIIs ने कैश में `335 Cr की बिकवाली की
  • MARKET CUES : DIIs ने कैश में `2409 Cr की खरीदारी की
  • MARKET CUES : FIIs ने F&O में `4293 Cr की खरीदारी की
  • MARKET CUES : इंडेक्स फ्यूचर्स में `1664 Cr की खरीदारी
  • MARKET CUES : इंडेक्स ऑप्शंस में `1753 Cr की खरीदारी
  • MARKET CUES : स्टॉक फ्यूचर्स में `912 Cr की खरीदारी
  • MARKET CUES : स्टॉक ऑप्शंस में `36 Cr की बिकवाली
  • JEFFERIES ON SUN PHARMA : BUY रेटिंग, लक्ष्य बढ़ाकर `530/Sh
  • CS ON SUN PHARMA : Neutral रेटिंग, लक्ष्य `400/Sh
  • CLSA ON SUN PHARMA : BUY रेटिंग, लक्ष्य घटाकर `560/Sh

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