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हेमकुंटा इंडस्ट्री

बीएसई: 511260  |  NSE: N.A  |  ISIN: INE088P01015  |  Finance - Investments

खोजें हेमकुंटा इंडस्ट्री कनेक्शन Mar 13
लेखा परीक्षकों की रिपोर्ट वर्षांत : Mar '14
I have audited the attached balance sheet of M/S.HEMAKUTA INDUSTRIAL
 INVESTMENT CO. LTD as at 31st March, 2014 and the Profit and Loss 
 Account of the year ended on that date annexed thereto and report that:
 
 1. As required by the Companies (Auditors'' Report) Order 2003, issued
 by the Ministry of Finance (Department of Company Affairs) in terms of
 Section 227 (4A) of the Companies Act, 1956, and on the basis of such
 checks as were considered appropriate. I enclose in the annexure a
 statement on the matters specified in paragraph 4 of the said Order.
 
 2. Conducted my audit in accordance with auditing standards generally
 accepted in India. These standards require that I plan and perform the
 audit to obtain reasonable assurance about whether the financial
 statements are free of material misstatement. An audit includes
 examining, on a test basis, evidence supporting the amounts and
 disclosures in the financial statements. An audit also includes
 assessing the accounting principles used and significant estimates made
 by management, as well as evaluating the overall financial statement
 presentation. I believe that my audit provides a reasonable basis for
 my opinion.
 
 3. Further to my comments in the annexure referred to in paragraph 1
 above
 
 a) I have obtained all the information and explanations which to the
 best of my knowledge and belief, were necessary for the purpose of my
 audit;
 
 b) In my opinion, proper books of account, as required by law, have
 been kept by the Company so far as it appears from my examination of
 such books;
 
 c) The Balance Sheet and Profit and Loss Account dealt with by this
 report are in agreement with the books of account.
 
 d) In my opinion, the balance Sheet & the Profit & Loss Account comply
 with the Accounting Standards referred to in sub section (3C) of
 Section 211 of the Companies Act, 1956.
 
 e) On the basis of written representations received from the directors
 as on 31st March, 2014 and taken on record by the Board of Directors, I
 report that none of the directors is disqualified as on 31st March,
 2014 from being appointed as a director in terms of section 274(1) (g)
 of the Companies Act ,1956.
 
 f) in my opinion and to the best of my information and according to the
 explanations given to me the said financial statements, read together
 with the Accounting Policies and other notes there on give the
 information required by the Companies Act, 1956, in the manner so
 required and gives a true and fair view :
 
 i) In the case of the Balance Sheet of the state of affairs to the
 Company as at 31st March, 2014 and
 
 ii) in the case of the Profit & Loss Account of the Profit for the year
 ended on that date.
 
 ANNEXURE REFERRED TO IN PARAGRAPH 1 OF THE REPORT OF EVEN DATE OF THE
 AUDITOR TO THE MEMBERS OF M/S.HEMAKUTA INDUSTRIAL INVESTMENT COMPANY
 LTD.ON THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH, 2014
 
 1. (i) The Company has maintained proper record showing full
 particulars including quantitative details and situation or fixed
 assets.
 
 (ii) Fixed assets of the company have been physically verified by the
 Management at reasonable intervals. No material discrepancies were
 noticed.
 
 (iii) There has been no disposal of substantial part of the fixed
 assets during the year
 
 2. (i) Inventory has been physically verified by the management at
 reasonable intervals during the \ year.
 
 (ii) The procedure of physical verification of inventory followed by
 the management is reasonable and adequate in relation to the size of
 the company and the nature of its business.
 
 (iii) The Company is maintaining proper records of inventory and no
 material discrepancies were noticed on physical verification.
 
 3. (i) The Company has taken unsecured loans from directors & their
 associates amounts to Rs 50.48 Lacs listed in the register maintained
 under section 301 of Companies Act, 1956 where the terms and conditions
 are not prima-facie prejudicial to the interest of the company.
 
 (ii) The Company has not granted any loans, secured or unsecured to
 companies, firm or other Parties listed in the Register maintained
 under section 301 of the Companies Act, 1956 .
 
 4. According to the information and explanation given to me, there are
 adequate internal control Procedure commensurate with the size of the
 Company and nature of its business with regard to Purchase of inventory
 & fixed assets and for the sale of goods.
 
 5. i) The Company has entered into transaction that need to be entered
 into a register in pursuance of the section 301 of the Act.
 
 ii) In my opinion and according to the information and explanation
 given to me, transactions in pursuance of contracts or arrangements
 entered in the register maintained under section 301 of the Act
 exceeding Rs. 5.00 Lacs in respect of any party during the year, have
 been entered into at price which are reasonable having regard to
 prevailing market price at the relevant time.
 
 6. The Company has not accepted deposits from the Public to which the
 Provisions of section 58(A) & 58(AA) of the Companies Act, 1956 and
 rules framed there under apply.
 
 7. In my opinion, the company has an adequate internal audit system
 commensurate with the size and the nature of its business.
 
 8. To the best of my knowledge and according to the information given
 to me, the Central Government has not Prescribed maintenance of cost
 records under section 209(1 )(d)of the Companies Act, 1956 in respect
 of the Company''s product
 
 9. The company is regular in depositing with the appropriate
 authorities undisputed statutory dues including provident fund,
 Employees State Insurance Scheme, Income tax. Sales tax and other
 materia! statutory dues applicable to it. According to the information
 and explanation given to me, there are no undisputed statutory dues
 payable in respect of Income - Tax, Wealth Tax, Sales Tax, Customs
 Duty, Excise Duty, Cess & other statutory dues with the appropriate
 authorities which were outstanding as on 31st March, 2013 for a period
 of more than six months from the date they became payable.
 
 10. In my opinion, the company has accumulated losses at the end of the
 financial year amounts to Rs. 352.36 lacs and has incurred cash losses
 in the current financial year of Rs. 6.54 lacs and has incurred cash
 loss in the immediately preceding financial year amounts to Rs. 3.25
 lacs
 
 11. The company has not defaulted in repayment of dues to the bank.
 
 12. The Company has not granted any loans and advances on the basis of
 security by way of pledge of shares, debentures and other securities.
 
 13. The Company is not a nidhi/mutua) benefit fund/society to which the
 provisions of special statute relating to chit fund are applicable.
 
 ]4. According to the information and explanations given to me, the
 company is not dealing or trading in shares, securities, debentures and
 other investments. The company does not hold any investment.
 
 15. According to the information and explanations given to me, the
 Company has not given any Guarantee for loans taken by others from
 bank.
 
 16. The Company has not obtained any term loans during the year and
 hence reporting requirements of para (xvi) are not applicable.
 
 17. According to the information and explanations given to me, funds
 raised on long term basis have not been used for short term investment
 & vice versa during the year.
 
 18. The Company has not made any preferential allotment of shares to
 parties and companies covered in the Register maintained under Section
 301 of the Companies Act, 1956.
 
 19. There are no debentures outstanding as at year end.
 
 20. The Company has not raised money during the year through a public
 issue.
 
 21. According to the information and explanations given to me, during
 the year no fraud on or by the Company has been noticed or reported
 
 
 
 PLACE : MUMBAI                          For VISHNU AGARWAL & ASSOCIATES
 DATE: 27th May, 2014                              CHARTERED ACCOUNTANTS
                                                          (FRN: 134443W)
 
                                                                     S/d
                                                  (MANU AGARWAL) Partner
                                                            M.No. 146713
स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

  • MARKET CUES : FIIs ने कैश में `3127.36 Cr की बिकवाली की
  • MARKET CUES : DIIs ने कैश में `3497.5 Cr की खरीदारी की
  • MARKET CUES : FIIs ने F&O में `5503.79 Cr की खरीदारी की
  • MARKET CUES : इंडेक्स फ्यूचर्स में `2200.55 Cr की बिकवाली
  • MARKET CUES : इंडेक्स ऑप्शंस में `6881.62 Cr की खरीदारी
  • MARKET CUES : स्टॉक फ्यूचर्स में `726.32 Cr की खरीदारी
  • CITI ON INDUSIND BANK : Buy रेटिंग, लक्ष्य `1900/Sh
  • MACQUARIE ON INDUSIND BANK : Buy रेटिंग, लक्ष्य `1558/Sh
  • MACQUARIE ON CONCOR : Outperform रेटिंग, लक्ष्य `625/Sh
  • GOLDMAN SACHS ON ICICI PRU : Buy रेटिंग कायम, लक्ष्य बढ़ाकर `530/Sh

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