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सारदा प्रोटिंस लिमिटेड

बीएसई: 519242  |  NSE: N.A  |  ISIN: INE995U01011  |  Edible Oils & Solvent Extraction

खोजें सारदा प्रोटिंस लिमिटेड कनेक्शन Mar 14
लेखा परीक्षकों की रिपोर्ट वर्षांत : Mar '15
We have audited the accompanying financial statements of SARDA PROTEINS
 LIMITED , which comprise the Balance Sheet as at 31st March, 2015, the
 Statement of Profit and Loss, 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 of 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 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. 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 31st March, 2015, and its profit and its cash flows for the year
 ended on that date.
 
 Emphasis of Matters
 
 We draw attention to the matter that Company has sold substantial parts
 of Fixed Assets and for the same reason company books are showing
 profit. There was no manufacturing taken place during the current
 period and company is now working on rented premises. These conditions
 indicate the existence of a material uncertainty that may cast
 significant doubt about the Company''s ability to continue as a
 manufacturing concern. However, the financial statements of the Company
 have been prepared on a going concern basis.
 
 
 Our opinion is not modified in respect of this matter.
 
 Report on Other Legal and Regulatory Requirements As required by
 Section 143 (3) of the Act, we report that:
 
 (a) We have sought and obtained all the information and explanation
 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) The going concern matter described in the Emphasis of Matters
 paragraph above, in our opinion, may have an adverse effect on the
 functioning of the Company.
 
 (f) On the basis of the written representations received from the
 directors as on 31st March, 2015 taken on record by the Board of
 Directors, none of the directors is disqualified as on 31st March, 2015
 from being appointed as a director in terms of Section 164 (2) of the
 Act.
 
 (g) 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.
 
 The Annexure referred to in our Independent Auditors'' Report to the
 members of the Company on the financial statements for the year ended
 31 March 2015, we report that:
 
 1.  (i) The Company has maintained proper records showing full
 particulars, quantitative details and situation of fixed assets.
 
 (ii) All the assets have not been physically verified by the management
 during the year, but there is a regular program of verification which,
 in our opinion, is reasonable having regard to the size of the Company
 and the nature of its assets.  But during the year land, building and
 plant and machinery fully disposed off.
 
 2.  As explained to us, the inventory has been physically verified
 during the year by the management. In our opinion, the frequency of
 verification is reasonable.
 
 (i) In our opinion and according to the information and explanations
 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 nature of its business.
 
 (ii) In our opinion and according to their information and explanations
 given to us and on the basis of our examination of the records of
 inventory, the Company is maintaining proper records of inventory.
 
 3.  The company has not granted any loans, secured or unsecured to
 companies, firms or other parties covered in the register maintained
 under section 189 of the Companies Act.
 
 4.  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 the purchase of inventory and fixed assets, and
 with regard to the sale of goods and services. During the course of our
 audit, no major weakness has been noticed in the internal controls.
 
 5.  In our opinion and according to the information and explanations
 given to us, the Company has not accepted deposits from the public and
 therefore, the provisions of Section 73 and 76 of the Companies Act,
 2013 and Rules framed there under are not applicable to the Company.
 
 6.  According to the information and explanations given to us, the
 Central Government has not prescribed the maintenance of cost records
 under sub-section (l) of section 148 of the Companies Act, 2013 in
 respect of services carried out by the Company.
 
 7.  (i) According to the information and explanations given to us and
 according to the books and records as produced and examined by us, in
 our opinion, the undisputed statutory dues in respect of provident
 fund, employees state insurance, income tax, sales tax, wealth tax,
 customs duty, excise duty, cess and other material statutory dues as
 applicable, have been regularly deposited by the Company during the
 year with the appropriate authority.
 
 According to the information and explanations given to us, no
 undisputed amounts payable in respect of income tax, sales tax, wealth
 tax, customs duty, excise duty and cess were in arrears, as at 31st
 March 2015 for a period of more than six months from the date they
 become payable.
 
 (ii) According to the information and explanations given to us, there
 are no dues of Income Tax, Sales Tax, wealth tax, customs duty, excise
 duty and cess that have not been deposited on account of any dispute.
 
 (iii) There is no amount required 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
 thereunder.
 
 8 The Company has no accumulated losses as at 31st March 2015.
 
 9 Based on our audit procedures and on the information and explanations
 given by the management, in our opinion, the Company has not defaulted
 in repayment of dues to any financial institution or bank as at the
 balance sheet date.
 
 10 According to the information and explanations given to us, the
 Company has not given any guarantee for loans taken by others from
 banks and financial institutions.
 
 11 To the best of our knowledge and belief and according to the
 information and explanations given to us, the Company has applied the
 term loans for the purpose for which the loans were obtained.
 
 12 To the best of our knowledge and belief and according to the
 information and explanations given to us, no fraud on or by the Company
 was noticed or reported during the year.
 
                                            For Khetawat Agarwal & Co
 
                                            Chartered Accountants 
 
                                            FRN: 003960C
 
                                            M.L. AGARWAL 
 
                                            Partner
 
                                            Membership No. 072854 
 
 Place: Alwar 
 
 Date: May 27, 2015
स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

  • MARKET CUES : FIIs ने कैश में `703.74 Cr की खरीदारी की
  • MARKET CUES : DIIs ने कैश में `665.69 Cr की बिकवाली की
  • MARKET CUES : FIIs ने F&O में `2590.19 Cr की खरीदारी की
  • MARKET CUES : इंडेक्स फ्यूचर्स में `1228.39 Cr की खरीदारी
  • MARKET CUES : इंडेक्स ऑप्शंस में `844.54 Cr की खरीदारी
  • DOW FUTURES UPDATE : डाओ फ्यूचर्स में 120 प्वाइंट की तेजी
  • MARKET CUES : स्टॉक फ्यूचर्स में `505.36 Cr की खरीदारी
  • MARKET CUES : स्टॉक ऑप्शंस में `11.90 Cr की खरीदारी
  • MPC MEET ON CREDIT POLICY : क्रेडिट पॉलिसी पर MPC बैठक का दूसरा दिन
  • MPC MEET ON CREDIT POLICY : कल जारी होगी क्रेडिट पॉलिसी

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