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साम्यक इंटरनैशनल

बीएसई: 530025  |  NSE: N.A  |  ISIN: INE607G01011  |  Finance - Leasing & Hire Purchase

खोजें साम्यक इंटरनैशनल कनेक्शन Mar 14
लेखा परीक्षकों की रिपोर्ट वर्षांत : Mar '15
We have audited the accompanying financial statements of SAMYAK
 INTERNATIONAL LIMITED (''the Company''), which comprise the Balance Sheet
 as at March 31, 2015, the Statement of Profit and Loss and the 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 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 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 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.
 
 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 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 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 March 31, 2015, and its profit and its 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, 2015 (the
 Order) issued by the Central Government in terms of Section 143(11) of
 the Act, we give in the Annexure a statement on the matters specified
 in paragraphs 3 and 4 of the Order.
 
 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 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 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 Section 164(2) of the
 Act.
 
 (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, 2014, 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 - Refer Note 23(A)(i) to the financial statements.
 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 required to be
 transferred, to the Investor Education and Protection Fund by the
 Company.
 
 (Referred to in paragraph 1 under ''Report on Other Legal and Regulatory
 Requirements'' section of our report of even date)
 
 (i) In respect of its fixed assets:
 
 (a) The Company has maintained proper records showing full particulars,
 including quantitative details and situation of the fixed assets.
 
 (b) The Company has a program of verification of fixed assets to cover
 all the items in a phased manner over a period of three years which, in
 our opinion, is reasonable having regard to the size of the Company and
 the nature of its assets. Pursuant to the programme, the management is
 in the process of carrying out the physical verification and
 reconciling the same with the book records. Material discrepancies, if
 any, between the book records and the physical verification would be
 dealt with on completion of such reconciliation.
 
 (ii) In respect of its inventories:
 
 (a) As explained to us, the inventories were physically verified during
 the year by the management at reasonable intervals.
 
 (b) In our opinion and according to the information and explanations
 given to us, the procedures of physical verification of inventories
 followed by the management were reasonable and adequate in relation to
 the size of the Company and the nature of its business.
 
 (d) In our opinion and according to the information and explanations
 given to us, the Company has maintained proper records of its
 inventories and no material discrepancies were noticed on physical
 verification.
 
 (iii) The Company has not granted loans, secured or unsecured, to
 companies, firms or other parties covered in the Register maintained
 under Section 189 of the Companies Act, 2013.
 
 (iv) In our opinion and according to the information and explanations
 given to us, having regard to the explanations that some of the items
 purchased are of special nature and suitable alternative sources are
 not readily available for obtaining comparable quotations, there is an
 adequate internal control system commensurate with the size of the
 Company and the nature of its business with regard to purchases of
 inventory and fixed assets and the sale of goods and services. During
 the course of our audit, we have not observed any major weakness in
 such internal control system.
 
 (v) According to the information and explanations given to us, the
 Company has not accepted any deposit during the year. In respect of
 unclaimed deposits, the Company has complied with the provisions of
 Sections 73 to 76 or any other relevant provisions of the Companies
 Act, 2013.
 
 (vi) We have broadly reviewed the cost records maintained by the
 Company pursuant to the Companies (Cost Records and Audit) Rules, 2014,
 as amended and prescribed by the Central Government under sub-section
 (1) of the Section 148 of the Companies Act, 2013 and are of the
 opinion that, prima facie, the prescribed cost records have been
 maintained. We have, however, not made a detailed examination of the
 cost records with a view to determine whether they are accurate or
 complete.
 
 (vii) According to the information and explanations given to us in
 respect of statutory dues:
 
 (a) The Company has been generally regular in depositing undisputed
 statutory dues, including provident fund, employees'' state insurance,
 income tax, sales tax, wealth tax, service tax, custom duty, excise
 duty, value added tax, cess and other material statutory dues
 applicable to it with the appropriate authorities.
 
 (b) There were no undisputed amounts payable in respect of provident
 fund, employees'' state insurance, income tax, sales tax, wealth tax,
 service tax, customs duty, excise duty, value added tax, cess and other
 material statutory dues in arrears as at March 31, 2015 for a period of
 more than six months from the date they became payable except.
 
 Name of 
 statute  Nature of 
          Dues             Amount     Financial Year   Forum where 
                                                       dispute
                                                       is pending
 
 MP VAT
 TAX      Entry tax &
          Penalty         764762/-     2011-12         Commissioner of 
                                                       Apeals
 
 MP VAT
 TAX      CST and 
          Penalty        1077393/-     2011-12         Commissioner of
                                                       Apeals
 
 MP VAT
 TAX      Entry tax 
          & Penalty       295958/-    2012-13          Commissioner of
                                                       Apeals
 
 MP VAT
 TAX      VAT and 
          Penalty       2426261/-     2012-13          Commissioner of 
                                                       Apeals
 
 ( c) There are no amounts pending to be transferred to Investor
 Education and Protection Fund in accordance with the relevant
 provisions of the Companies Act, 1956 (1 of 1956) and rules made there
 under.
 
 (viii) The are no accumulated losses of the Company at the end of the
 financial year and the Company has not incurred cash losses during the
 financial year covered by our audit and in the immediately preceding
 financial year.
 
 (ix) In our opinion and according to the information and explanations
 given to us, the Company has not defaulted in the repayment of dues to
 financial institutions and banks. The Company has not issued any
 debentures.
 
 (x) According to the information and explanations given to us, the
 Company has not given guarantees for loans taken by others from banks
 and financial institutions.
 
 (xi) In our opinion and according to the information and explanations
 given to us, the term loans have been applied by the Company during the
 year for the purposes for which they were obtained.
 
 (xii) To the best of our knowledge and according to the information and
 explanations given to us, no fraud by the Company and no material fraud
 on the Company has been noticed or reported during the year.
 
                                                  For BHARAT NEEMA & CO.
 
                                                  Chartered Accountants
 
                                                           BHARAT NEEMA
 
 Place : Mumbai                                              Proprietor
 
 Date : 30th May, 2015                         (Membership No. 07474810)
स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

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