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केएलजी कैपिटल सर्विसेस

बीएसई: 530771  |  NSE: N.A  |  ISIN: INE929C01018  |  Finance - Investments

खोजें केएलजी कैपिटल सर्विसेस कनेक्शन Mar 14
लेखा परीक्षकों की रिपोर्ट वर्षांत : Mar '15
1.  We have audited the accompanying financial statements of M/s KLG
 Capital Services Limited, which comprise the Balance Sheet as at March
 31,2015, 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
 
 2.  The management and Board of Directors of the Company are
 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 accounting principles generally accepted in India,
 including the Accounting Standards specified under Section 133 of the
 Act, read with rule 7 of Companies (Accounts) Rules, 2014. This
 responsibility 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; design, implementation and maintenance of adequate internal
 financial controls, that are 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
 
 3.  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.
 
 4.  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 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 management and Board of
 Directors, as well as evaluating the overall presentation of the
 financial statements.
 
 5.  We believe that the audit evidence we have obtained is sufficient
 and appropriate to provide a basis for our audit opinion.
 
 Opinion
 
 6.  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;
 
 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 profit for
 the year ended on that date; and
 
 c) In the case of the Cash Flow Statement, of the cash flows for the
 year ended on that date.
 
 Report on Other Legal and Regulatory Requirements
 
 7.  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 section143 of the Act, we give in the Annexure a
 statement on the matters Specified in paragraphs 3 and 4 of the Order.
 
 8.  As required by section 143(3) of the Act, we further 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 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, 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
 applicable 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, 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 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
 derivative contracts; as such the question of commenting on any
 material foreseeable losses thereon does not arise.
 
 (iii) There has not been an occasion in case of the Company during the
 year under report to transfer any sums to the Investor Education and
 Protection Fund. The question of delay in transferring such sums does
 not arise.
 
 Annexure referred to in paragraph 7 Our Report of even date to the
 members of KLG Capital Services Limited on the accounts of the company
 for the year ended March 31, 2015
 
 On the basis of such checks as we considered appropriate and according
 to the information and explanations given to us during the course of
 our audit, we report that:
 
 (i) (a) The Company has maintained proper records showing full
 particulars, including quantitative details and situation of fixed
 assets.
 
 (b) As explained to us, fixed assets have been physically verified by
 the management at regular intervals; as informed to us no material
 discrepancies were noticed on such verification.
 
 (ii) (a) The Company was in the business of dealing in shares and
 securities. There is no closing stock at the year end. Hence this
 clause (a) and (b) are not applicable.
 
 (c) In our opinion and on the basis of our examination of the records,
 the Company is generally maintaining proper records of its inventories
 (shares and securities).
 
 (iii) The company has not granted any loans, secured or unsecured
 to/from companies, firms or other parties covered in the register
 maintained under section 189 of the Act.
 
 (iv) In our opinion and according to the information and explanations
 given to us, there is adequate internal control system commensurate
 with the size of the Company and the nature of its business, for the
 purchase of fixed assets and for the sale of services.
 
 Further, on the basis of our examination of the books and records of
 the Company and according to the information and explanations given to
 us, no major weakness has not been noticed or reported.
 
 (v) The company has not accepted any deposits from the public.
 
 (vi) As informed to us, the Central Government has not prescribed
 maintenance of cost records under sub-section (1) of Section 148 of the
 Act.
 
 (vii) (a) According to information and explanation given to us and on
 the basis of our examination of records of the Company, amounts
 deducted/accrued in the books of accounts in respect of undisputed
 statutory dues including Provident fund, Employees State Insurance,
 Wealth Tax, Sales Tax, Customs Duty and Excise Duty, Cess & other
 material statutory dues except Income Tax and Service Tax applicable to
 it have been regularly deposited during the year by the Company with
 the appropriate authorities.
 
 According to the information and explanation given to us, there are no
 undisputed amounts in respect of Sale Tax, Income-Tax, Customs Duty,
 Service Tax, Wealth-Tax, Excise Duty and 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, except for the dues
 mentioned below:
 
 Particulars               Amount
 
 Income tax                Rs. 3,18,53,527/-
 
 Service tax               Rs. 95,73,371/-
 
 (b) According to the information and explanation given to us, there are
 no material dues of wealth tax, duty of customs and cess which have not
 been deposited with the appropriate authorities on account of any
 dispute.
 
 (c) According to the information and explanations given to us there
 were no amounts which were required to be transferred to the Investor
 Education and Protection Fund by the Company.
 
 (viii) According to the records of the company examined by us and as
 per the information and explanations given to us, the company has not
 availed of any loans from any financial institution or banks and has
 not issued debentures.
 
 (ix) In our opinion, and according to the information and explanations
 given to us, the Company has not given any guarantee for loan taken by
 others from a bank or financial institution during the year.
 
 (x) In our opinion, and according to the information and explanations
 given to us, the company has not raised any term loans during the year
 
 (xi) During the course of our examination of the books and records of
 the company, carried in accordance with the auditing standards
 generally accepted in India, we have neither come across any instance
 of fraud on or by the Company noticed or reported during the course of
 our audit nor have we been informed of any such instance by the
 Management.
 
 
 For NBS & Co.
 Chartered Accountants
 Firm Reg.No.110100W
 
 Devdas Bhat
 Partner
 Membership No. 48094
 
 Place : Mumbai
 Date: May 28, 2015
स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

  • MARKET CUES : FIIs ने कैश में `585 Cr की खरीदारी की
  • MARKET CUES : DIIs ने कैश में `890 Cr की बिकवाली की
  • MARKET CUES : FIIs ने F&O में `483 Cr की बिकवाली की
  • MARKET CUES : इंडेक्स फ्यूचर्स में `172 Cr की बिकवाली की
  • MARKET CUES : इंडेक्स ऑप्शंस में `151 Cr की खरीदारी की
  • MARKET CUES : स्टॉक फ्यूचर्स में `388 Cr की बिकवाली की
  • CS ON BHEL : Outperform रेटिंग, लक्ष्य `88/Sh
  • CS ON CADILA HEALTH : Neutral रेटिंग, लक्ष्य `251/Sh
  • CS ON PIDILITE IND : Underperform रेटिंग, लक्ष्य `1245/Sh
  • MACQUARIE ON BHEL : Neutral रेटिंग, लक्ष्य घटाकर `58/Sh

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