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श्याम सॉफ्टवेयर इंडस्ट्रीज

बीएसई: 531598  |  NSE: N.A  |  ISIN: INE301B01020  |  Computers - Software Medium & Small

खोजें श्याम सॉफ्टवेयर इंडस्ट्रीज कनेक्शन Mar 14
लेखा परीक्षकों की रिपोर्ट वर्षांत : Mar '15
We have audited the accompanying financial statements of NIMBUS FOODS
 INDUSTRIES LIMITED
 
 (the Company), which comprise the Balance Sheet as at 31st March ,
 2015, the Statement of Profit and Loss and Cash Flow Statement for the
 year then ended, and a summary of the 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 standalone 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 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..
 
 Auditors'' Responsibility
 
 Our responsibility is to express an opinion on these standalone
 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 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 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 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 standalone
 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 31st March, 2015;
 
 (b) In the case of the Statement of Profit and Loss, of the profit of
 the Company for the year ended on that date.
 
 (c) In the case of the Cash Flow Statement, of the cash flow 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, 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 the paragraph 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, 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 aforesaid standalone 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 the 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; and
 
 (f) with respect to the other matters to be included in the Auditor''s
 Report in accordance with Rule 11 of the Companies (Audit and Auditors)
 Rules, 2015, in our opinion and to the best of our information and
 according to the explanations given to us:
 
 i.  the Company has disclosed the impact of pending litigations on its
 financial position in its financial statements .
 
 ii.  the Company has made provision, as required under the applicable
 law or accounting standards, for material foreseeable losses, if any,
 on long-term contracts including derivative contracts
 
 iii. There has been no delay in transferring amounts, required to be
 transferred, to the Investor Education and Protection Fund by the
 Company
 
 ANNEXURE OF THE AUDITORS'' REPORT
 
 (Referred to in paragraph 5(i) of our report of even date)
 
 (i) In respect of Fixed Assets :
 
 a) The Company has maintained proper records showing full particulars
 including quantitative details and situation of fixed assets on the
 basis of available information.
 
 b) All the assets have been physically verified by the management
 during the year and also there is a regular programme of verification
 which, in our opinion, is reasonable having regard to the size of the
 company and the nature of its assets. No material discrepancies were
 noticed on such verification.
 
 (ii) In respect of Inventories :
 
 a) The inventory has been physically verified during the year by the
 management. 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 nature of its business.
 
 b) The company is maintaining proper records of inventory. The
 discrepancies noticed on verification between the physical stock and
 the book records were not material.
 
 (iii) In respect of Loans & Advances granted during the year :
 
 The company has granted loan to companies, firms or other parties
 covered in the register maintained under section 189 of the Companies
 Act.
 
 a) The receipt or the principal amount and interest are regular.
 
 c) According to the information and explanation given to us there is no
 overdue amounts of loans granted to companies, firms or other parties
 listed in the register maintained under section 189 of the Companies
 Act., 2013.
 
 (iii) 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 the nature of its business with regard
 to purchases of inventory, fixed assets and with regard to the sale of
 goods. During the course of our audit, we have not observed any
 continuing failure to correct major weaknesses in internal controls.
 
 (v) During the year, the company has not accepted any deposits and
 hence the directives issued by the Reserve Bank of India and the
 provisions of sections 73 to 76 or any other relevant provisions of the
 Companies Act and the rules framed there under are not applicable to
 the company.
 
 (vi) As per the information and explanation given to us the company is
 not required to maintain the cost records as per the provisions of
 Companies (Cost Records and Audit) Rules, 2014, hence Clause (vi) of
 the Companies (Auditor''s Report) Order, 2015.
 
 (vi) In respect of Statutory Dues :
 
 a) According to the records of the Company the company is regular in
 depositing with appropriate authorities undisputed statutory dues
 including provident fund, employees'' state insurance, income tax, sales
 tax, wealth tax, service tax, custom duty, excise duty, VAT, cess and
 other material statutory dues applicable to it.
 
 b) According to the information and explanations given to us, no
 undisputed amounts payable in respect of income tax, sales tax, custom
 duty, excise duty and cess were in appears, as at 31st March, 2015 for
 a period of more than six months from the date they became payable.
 
 c) According to the information and explanations given to us During the
 year no amount is required to be transferred to the Investor Education
 and Protection Fund and hence clause (c) of clause (vii) of Companies
 (Auditor''s Report) Order, 2015 is not applicable to the company.
 
 (vi) In our opinion, the company has no accumulated losses and has not
 incurred cash loss during the year.
 
 (vi) In our opinion and according to the information and explanation
 given to us, the company has not defaulted in repayments of its dues to
 banks or financial institution.
 
 (vi) According to the information and explanation given to us the
 company has given guarantee for loan taken by other from banks and
 financial institutions.
 
 (vi) In our opinion, the term loans have been applied for the purpose
 for which they were raised..
 
 (vi) Accordingly to the information and explanations given to us, no
 fraud on or by the company has been noticed or reported during the
 course of our audit.
 
                                        For, B.S. RAJPUT & ASSOCIATES
                                                Chartered Accountants
                                                      (FRN : 119760W)
 
                                               Bhupendra Singh Rajput
 Place : Ahmedabad                                            Partner
 Date : 30/05/2015                                  (Mem. No. 106729)
 
स्रोत: रेलीगरे टेचनोवा

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