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केसीसीएल प्लाटिक

बीएसई: 526067  |  NSE: N.A  |  ISIN: INE100L01025  |  Packaging

खोजें केसीसीएल प्लाटिक कनेक्शन Mar 14
लेखा परीक्षकों की रिपोर्ट वर्षांत : Mar '15
We have audited the accompanying financial statements of KCCL PLASTIC
 LTD (the company), which comprise the Balance Sheet as at 31 March
 2015, the Statement of Profit and Loss and 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 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 and financial performance 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 adequate 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
 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 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 operating effectiveness of
 such controls. 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 of the state of affairs of the Company as
 at 31st March 2015, and its loss and its cash flow 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 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 sought and obtained all the information and explanations
 which to the best of our 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 it appears from our examination of those
 books.
 
 c) the Balance Sheet and 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) In our opinion and to the best of our information and according to
 the explanations given to us, we report as under with respect to other
 matters to be included in the Auditor''s Report in accordance with Rule
 11 of the Companies (Audit and Auditors) Rules, 2014:
 
 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 by the
 Company to the Investor Education and Protection Fund.
 
 ANNEXURE TO THE INDEPENDENT AUDITORS'' REPORT (Referred to in paragraph
 1 under ''Report on Other Legal and Regulatory Requirements'' section of
 our report of even date)
 
 1.  a) The company has maintained requisite records showing required
 particulars including quantitative details and situation of its fixed
 assets.
 
 b) According to the information and explanation given to us by the
 management of the company, most of the fixed assets of the company have
 been physically verified by the management during the year and the
 intervals of such verification had also been reasonable.
 
 2.  The provisions of Clause 2(a), 2(b) & 2(c) are not applicable since
 there is no activity and inventory during the year.
 
 3.  The Company has not granted any loans, secured or unsecured, to
 companies, firms or other parties covered in the Register maintained
 under Section 189 of the Act.
 
 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 its nature of business.
 During our course of audit, no major weakness was noticed by us in the
 existing internal control system in procedure.
 
 5.  In our opinion and according to the information and explanations
 given to us, the Company has not accepted deposits during the year and
 does not have any unclaimed deposits. Therefore, the provisions of the
 clause 3 (v) of the Order are not applicable to the Company.
 
 6.  The provisions of clause 3 (vi) of the Order are not applicable to
 the Company as the Company is not covered by the Companies (Cost
 Records and Audit) Rules, 2014.
 
 7.  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, undisputed statutory dues
 in respect of provident fund, employee state insurance, income tax,
 wealth tax, service tax, sales tax, value added tax, excise duty, cess
 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 information and explanations given to us, no undisputed
 amounts payable in respect of income tax, service tax and excise duty
 were outstanding as on 31st March, 2015 for a period more than six
 months from the date the same became payable.
 
 c) According to the information and explanations given to us the
 amounts which were required to be transferred to the investor education
 and protection fund in accordance with the relevant provisions of the
 Companies Act, 1956 (1 of 1956) and rules there under has been
 transferred to such fund within time.
 
 8.  The Company does not have accumulated losses at the end of the
 financial years but has incurred cash losses during the financial year
 covered by our audit but not in the immediately preceding financial
 year.
 
 9.  As observed by us and as per the information and explanations given
 by the management, we are of the opinion that the company has not
 defaulted in repayment of dues to its financial institution or bank
 during the year under audit.
 
 10.  As per the information and explanations given to us, the company
 has not given any guarantee for loans taken by others from any bank or
 financial institutions. Hence, reporting on terms and conditions of any
 such guarantee is irrelevant to our reporting.
 
 11.  According to the information and explanations given to us, the
 Company did not avail any term loan during the year
 
 12.  Based upon the audit procedures performed and information and
 explanations given by the management, we report that no fraud on or by
 the Company has been noticed or reported during the year under audit
 and even upto the date of our audit.
 
 Other current assets (specify nature)
 
 (a) Unbilled revenue -
 
 (b) Unamortised expenses
 
 (i) Ancillary borrowing costs
 
 (ii) Share issue expenses (where applicable)
 
 (iii) Discount on shares (where applicable)
 
 (c) Accruals
 
 (i) Interest accrued on deposits 
 
 (ii) Interest accrued on investments
 
 (iii) Interest accrued on trade receivables
 
 (d) Others
 
 (i) Insurance claims
 
 (ii) Receivables on sale of fixed assets
 
 (iii) Contractually reimbursable expenses
 
 (iv) Others (specify nature)
 
 U.  The amount of dividends proposed to be distributed to equity and
 preference shareholders for the period and the related amount per share
 shall be disclosed separately. Arrears of fixed cumulative dividends on
 preference shares shall also be disclosed separately.
 
 V.  Where in respect of an issue of securities made for a specific
 purpose, the whole or part of the amount has not been used for the
 specific purpose at the balance sheet date, there shall be indicated by
 way of note how such unutilised amounts have been used or invested.
 
 W.  If, in the opinion of the Board, any of the assets other than fixed
 assets and non-current investments do not have a value on realisation
 in the ordinary course of business at least equal to the amount at
 which they are stated, the fact that the Board is of that opinion,
 shall be stated.
 
 For HARSHIT SHAH & ASSOCIATES,
 
 Chartered Accountants
 
 (Firm Registration No. : 135095W)
 
 Sd/-
 
 HARSHI SHAH
 
 Proprietor
 
 MEM. NO. 150855
 
 Place: VADODARA
 
 Date: 29/08/2015
स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

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