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राजसंकेत रियल्टी

बीएसई: 512409  |  NSE: N.A  |  ISIN: INE314F01016  |  Finance - General

खोजें राजसंकेत रियल्टी कनेक्शन Mar 13
लेखा परीक्षकों की रिपोर्ट वर्षांत : Mar '14
We have audited the accompanying financial statements of RAJSANKET
 REALTY LIMITED (Formerly known as SANKET INTERNATIONAL LIMITED) (the
 Company), which comprise the Balance Sheet as at 31st March 2014, and
 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
 
 Management is responsible for 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 Standards referred to in sub-section (3C) of section 211
 of the Companies Act, 1956 (the Act) read with the General Circular
 15/2013 dated 13-09-2013 of the Ministry of Corporate Affairs in
 respect of section 133 of the Companies Act, 2013. This responsibility
 includes the design, implementation and maintenance of internal control
 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 conducted our audit in accordance
 with the Standards on Auditing issued by the Institute of Chartered
 Accountants of India. 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
 control relevant to the Company''s preparation and fair presentation of
 the financial statements in order to design audit procedures that are
 appropriate in the circumstances. An audit also includes evaluating the
 appropriateness of accounting policies used and the reasonableness of
 the accounting estimates made by management, 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.
 
 Opinion
 
 In our opinion and to the best of our information and according to the
 explanations given to us, the financial statements read together with
 notes thereon, 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 2014;
 
 (b) in the case of the Statement of Profit and Loss, of the loss 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
 
 1.  As required by the Companies (Auditor''s Report) Order, 2003 (the
 Order) issued by the Central Government of India in terms of
 sub-section (4A) of section 227 of the Act, we give in the Annexure a
 statement on the matters specified in paragraphs 4 and 5 of the Order.
 
 2.  As required by section 227(3) of the Act, we report that:
 
 a.  we have 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 Balance Sheet, the Statement of Profit and Loss
 and Cash Flow Statement comply with the Accounting Standards referred
 to in subsection (3C) of section 211 of the Companies Act, 1956 read
 with the General Circular 15/2013 dated 13- 09-2013 of the Ministry of
 Corporate Affairs in respect of section 133 of the Companies Act, 2013;
 
 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,
 none of the directors is disqualified as on 31st March 2014 from being
 appointed as a director in terms of clause (g) of sub-section (1) of
 section 274 of the Companies Act, 1956.
 
 ANNEXURE TO THE AUDITOR''S REPORT
 
 Referred to in Paragraph 3 of our report of even date
 
 [i] (a) The company has maintained proper records showing full
 particulars, including quantitative details and situation of fixed
 assets.
 
 (b) These fixed assets have been physically verified by the management
 at reasonable intervals during the year and no material discrepancies
 were noticed on such verification.
 
 [ii] (a) As informed to us, the inventory in the company''s possession
 has been physically verified at reasonable intervals during the year by
 the management. In respect of inventory of shares lying with depository
 participants, the statements obtained from them have been verified at
 reasonable intervals.
 
 (b) In our opinion and according to the information and explanation
 given to us, the procedures of physical verification of inventory
 followed by the management are reasonable and adequate in relation to
 the size of the company and the nature of its business.
 
 (c) In our opinion, the company is maintaining proper records of
 inventory and no discrepancies were noticed on such physical
 verification.
 
 [iii] The company has neither granted nor taken any loans, secured or
 unsecured, to/from the companies, firms or other parties covered in the
 register maintained u/s. 301 of the Companies Act, 1956. Accordingly,
 clause 4(iii) of the order is not applicable.
 
 [iv] 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, for the purchase of inventory and fixed assets and for the
 sale of goods. During the course of our audit, we have not observed any
 continuing failure to correct major weaknesses in internal control
 system of the company.
 
 [v] In our opinion and according to the information and explanations
 given to us, there are no contracts or arrangements that need to be
 entered into the register maintained under section 301 of the Companies
 Act, 1956.
 
 [vi] The company has not accepted any deposits from the public during
 the year.
 
 [vii] The company does not have an internal audit system.
 
 [viii] As informed to us, maintenance of cost records has not been
 prescribed by the Central Government u/s. 209(1)(d) of the Companies
 Act, 1956 in respect of the activities carried on by the company.
 
 [ix] (a) In our opinion and according to the information and
 explanations given to us, the company has not been regular in
 depositing with the appropriate authorities the undisputed statutory
 dues applicable to it. As informed to us, there were no arrears of
 outstanding undisputed 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.
 
 (b) According to information and explanations given to us, there are no
 dues of income tax, sales tax, service tax, custom duty, wealth tax,
 excise duty, cess which have not been deposited on account of any
 dispute.
 
 [x] The accumulated losses of the company as at 31st March, 2014 are
 not less than fifty per cent of its net worth. The company has incurred
 cash losses during the current and in the immediately preceding
 financial year.
 
 [xi] According to the information and explanations provided to us, the
 company does not have any borrowing by way of debentures, loans from
 the bank or financial institution. Accordingly, clause 4(xi) of the
 order is not applicable.
 
 [xii] According to the information and explanations given to us, the
 company has not granted loans and advances on the basis of security by
 way of pledge of shares, debentures and other securities.  Accordingly,
 clause 4(xii) of the Order is not applicable.
 
 [xiii] The company is not a chit fund or a nidhi/mutual benefit fund or
 a society. Accordingly, clause 4(xiii) of the Order is not applicable.
 
 [xiv] According to the information and explanations given to us, in our
 opinion, the company has maintained proper records of the transactions
 and contracts in respect of trading in shares and securities and timely
 entries have been made therein. All the shares have been held by the
 company in its own name except to the extent of the exemption granted
 under section 49 of the Companies Act, 1956.
 
 [xv] According to the information and explanations given to us, the
 company has not given any guarantee for loans taken by others from
 banks or financial institutions. Accordingly, clause 4(xv) of the Order
 is not applicable.
 
 [xvi] According to the information and explanation given to us, the
 company has not borrowed any term loans during the year. Accordingly,
 clause 4(xvi) of the order is not applicable.
 
 [xvii] According to the information and explanation given to us and on
 an overall examination of the balance sheet of the company, in our
 opinion, the funds raised on short term basis have not been used for
 long term investment.
 
 [xviii] The company has not made any preferential allotment of shares
 during the year. Accordingly, clause 4(xviii) of the order is not
 applicable.
 
 [xix] The company has not issued any debentures. Accordingly, clause
 4(xix) of the Order is not applicable.
 
 [xx] The company has not raised any money by public issues during the
 year. Accordingly, clause 4(xx) of the Order is not applicable.
 
 [xxi] According 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 CHANDAN PARMAR & CO.
                                                 Chartered Accountants
                                                 ICAI FRN No. 101662W
 
 Place : Mumbai                                  (Deepak H. Padachh)
 Date : 29th May, 2014                                 Partner
                                                 Membership No. 45741
स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

  • MARKET CUES : FIIs ने कैश में `1008 Cr की बिकवाली की
  • MARKET CUES : DIIs ने कैश में `538 Cr की खरीदारी की
  • MARKET CUES : FIIs ने F&O में `379 Cr की खरीदारी की
  • MARKET CUES : इंडेक्स फ्यूचर्स में `656 Cr की बिकवाली की
  • MARKET CUES : इंडेक्स ऑप्शंस में `1075 Cr की खरीदारी की
  • MARKET CUES : स्टॉक फ्यूचर्स में `36 Cr की बिकवाली की
  • MS ON BPCL : Overweight रेटिंग, लक्ष्य `571/Sh
  • CS ON AARTI IND : Outperform रेटिंग, लक्ष्य `980/Sh
  • CS ON APOLLO HOSP : लक्ष्य `1,300 से बढ़ाकर `1,600/Sh
  • NOMURA ON ESSAR CASE : बैंकों की अब 90% तक रकम की रिकवरी संभव

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