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न्यू टेक इंडिया

बीएसई: 533015  |  NSE: NUTEK  |  ISIN: INE318J01027  |  Telecommunications - Service

खोजें न्यू टेक इंडिया कनेक्शन Mar 14
लेखा परीक्षकों की रिपोर्ट वर्षांत : Mar '15
 We have audited the accompanying financial statements of Nu Tek India
 Limited (the Company) which comprise the balance sheet as at 31st
 March, 2015, the statement of profit and loss, Cash Flow Statement for
 the year 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, financial performance and cash flow 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.
 
 Auditor''s 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 misstatements.
 
 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 directors, as well as
 eva luating 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 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 Profit 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 Companies Act 2013, 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 and Companies (Audit and
 Auditors) Rule 2014, 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) In our opinion, there are no adverse observations and comments on
 the financial transactions of the matters which have adverse effect on
 the functioning of the Company
 
 f) On the basis of the written representations received from the
 directors as on March 31,2015, 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 Sub-Section 2 of Section
 164 of the Companies Act, 2014.
 
 g) In our opinion, there are no qualifications, reservation or adverse
 remark relating to maintenance of accounts and other matter connected
 therewith.
 
 h) 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, 2014, in our opinion and to the best of our information and
 according to the explanations given to us:
 
 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 for which there were any material foreseeable
 losses.
 
 iii) There were no amounts which were required to be transferred to the
 Investor Education and Protection Fund by the Company.
 
 Annexure to the Independent Auditors'' Report
 
 The annexure referred to in our Independent Auditors'' Report to the
 members of the company on the standalone financial statements for the
 year ended 31st March, 2015, We report that:
 
 1) In respect of its fixed assets
 
 (a) The Company has maintained proper records showing full particulars,
 including quantitative details and situation of fixed assets;
 
 (b) As explained to us all the assets have been physically verified by
 the management at regular interval.  According to the information and
 explanation given to us, no material discrepancies were noticed on such
 verification.
 
 2) The company does not have any physical inventory at the reporting
 period, thus the paragraph 3(ii) of the Order is not applicable.
 
 3) The Company has not granted unsecured loans to companies, firms or
 other parties covered in the register maintained under section 189 of
 the Companies Act 2013 and accordingly, the provisions of clause (iii)
 of paragraph 3 of the Order are not applicable to the Company.
 
 4) In our opinion and according to the information and explanation
 given to us, there is an adequate internal control system commensurate
 with the size of the Company and the nature of its business. During the
 course of our audit, we have not observed any continuing failure to
 correct major weaknesses in such internal control system.
 
 5) In our opinion and according to the information and explanation
 given to us, the Company has not accepted any deposits from the public.
 Thus the provision of clause (v) of paragraph 3 of the Order are not
 applicable to the company.
 
 6) In our opinion and according to the information and explanation
 given to us, the requirements for maintenance of cost records pursuant
 to the companies (Cost records and Audit) Rules, 2014 specified by the
 Central Government of India under section 148 of the Companies Act,
 2013 are not applicable to the Company for the year under audit.
 
 7) According to the information and explanation given to us and the
 books of account examined by us, in respect of Statutory Dues
 
 (a) The Company is not regular in depositing undisputed statutory dues
 including provident fund, employees'' state insurance, income-tax,
 sales-tax, wealth tax, service tax, duty of customs, duty of excise,
 value added tax, cess and any other statutory dues with the appropriate
 authorities. There is arrears of outstanding statutory dues as at the
 last day of the financial year concerned for a period of more than six
 months from the date they became payable.
 
 Name of the Statute Amount    (in Lakhs)   Period to which dues relates
 
 VAT                             1.44                F/  Y  2013-14
 
                                  -                  F/  Y  2014-15
 
 WCT                             6.71                F/  Y  2013-14
 
                                  -                  F/  Y  2014-15
 
 CST                             0.05                F/  Y  2013-14
 
                                 0.13                F/  Y  2014-15
 
 Provident Fund*                 1.87                F/  Y  2013-14
 
                                13.30                F/  Y 2014-15
 
 Employee State Insurance*      17.70                F/  Y  2013-14
 
                                18.66                F/  Y 2014-15
 
 Professional Tax                1.47                F/  Y  2013-14
 
                                 0.13                F/  Y  2014-15
 
 Welfare Fund                    0.84                F/  Y  2013-14
 
                                 0.03                F/  Y 2014-15
 
 * Provident Fund and Employee State Insurance includes both Employer''s
 and Employee''s Contribution.  The above amount do not include interest
 and other dues as may be payable on account of no payment/delay on
 account of any disputes.
 
 (b) According to information and explanation given to us, there are no
 material dues on account of income tax or sales tax or wealth tax or
 service tax or duty of customs or duty of excise or value added tax or
 cess, which have not been deposited on account of any dispute.
 
 (c) According to information and explanation given to us, there is no
 amount which is required to be transferred to Investor Education and
 Protection Fund in accordance with the relevant provisions of the
 Companies Act, 1956 and rules made thereunder.
 
 8) The Company does not have accumulated losses at the end of the
 financial year. The Company has not incurred cash losses during the
 financial year covered by the audit and in the immediately preceding
 financial year.
 
 9) In our opinion and according to information and explanations given
 to us, the Company did not any outstanding dues to a financial
 institutions or bank or debenture holders during the year of audit.
 
 10) In our opinion and according to information and explanations given
 to us, the Company has not given any guarantee for loans taken by
 others from banks or financial institutions.
 
 11) In our opinion and according to information and explanations given
 to us, the Company has not taken any term loan during the year.
 
 12) According to the information and explanations given to us, no
 material fraud on or by the company has been noticed or reported during
 the course of our Audit.
 
 For SUMAN JEET AGARWAL & CO
 
 Chartered Accountants
 (FRN: 011945N)
 
 Suman Jeet Agarwal
 Partner
 Membership No: 091017
 
 Place: New Delhi
 Date: 30.05.2015
 
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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