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शाश्वत टेक

बीएसई: 506313  |  NSE: N.A  |  ISIN: INE789D01014  |  Finance - General

खोजें शाश्वत टेक कनेक्शन Mar 13
लेखा परीक्षकों की रिपोर्ट वर्षांत : Mar '14
1. We have audited the accompanying financial statements of SASHWAT
 TECHNOCRATS LIMITED (Formerly known as Zenzy Technocrats Limited) (the
 Company), which comprise the Balance Sheet as at 31st March, 2014,
 the Statement of Profit and Loss Account 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
 
 2. 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 flow of the company in accordance with
 the Accounting Standards notified under the Companies Act, 1956 (the
 Act) read with General Circular 15/2013 dated 13th September 2013 of
 Ministry of Corporate Affairs in respect of section 133 of 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
 
 3. 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.
 
 4. 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 risk of material misstatements 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 statement
 in order to design audit procedures that are appropriate in the
 circumstances, but not for the purpose of expressing an opinion on the
 effectiveness of Company''s internal control. 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.
 
 5. We believe that the audit evidence we have obtained is sufficient
 and appropriate to provide a basis for our audit opinion.
 
 Opinion
 
 6. 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 require and give a
 true and fair view in conformity with the accounting principles
 generally accepted in India:
 
 i) In the case of Balance Sheet, of the state of affairs of the company
 as at 31st March, 2014:
 
 ii) In the case of the Statement of Profit and Loss, of the Loss for
 the year ended on that date.
 
 iii) In case of 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 paragraph 4 and 5 of the Order.
 However matters specified in clauses 1, 2, 13, 15, 18, 19, 20 of
 paragraph 4 of CARO, 2003 do not apply to the Company.
 
 2. As required by section 227(3) of the Act, we report that:
 
 a) We have obtained all the information and explanation 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 and Statement of Profit and Loss
 comply with the Accounting Standards notified under the Companies Act,
 1956 (the Act) read with General Circular 15/2013 dated 13th
 September 2013 of Ministry of Corporate Affairs in respect of section
 133 of Companies Act, 2013.
 
 e) On the basis of written representation 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 AUDITOR''S REPORT
 
 Referred to in paragraph 7 of Auditor''s Report of even date to the
 members of SASHWAT TECHNOCRATS LIMITED (Formerly known as Zenzy
 Technocrats Limited) on the financial statement for the year ended 31st
 March, 2014.
 
 1. The Company does not have any fixed assets so the application of
 clauses 1(a), (b) and (c) does not arise.
 
 2. The Company does not have any inventory so the application of
 clauses 2(a), (b) and (c) does not arise
 
 3. The Company has not granted/taken any loans, secured or unsecured,
 to/from companies, firms or other parties covered in the register
 maintained under Section 301 of the Act.
 
 The other clauses (iii)(b), (iii)(c), (iii)(d), (iii)(f) and (iii)(g)
 of the Order, are not applicable in the case of the Company for the
 current year, since in our opinion there is no matter which arises to
 be reported in the Order.
 
 4. In our opinion and according to the information and explanations
 given to us, there is an adequate internal control system commensurate
 with the size of the Company and the nature of its business for the
 purchase of inventory, fixed assets and for the sale of goods and
 services. Further, on the basis of our examination of the books and
 records of the Company, and according to the information and
 explanations given to us, we have neither come across nor have been
 informed of any continuing failure to correct major weaknesses in the
 aforesaid internal control system.
 
 5. (a) In our opinion and according to the information and explanations
 given to us, the particulars of contracts or arrangements referred to
 in Section 301 of the Act have been entered in the register required to
 be maintained under that section.
 
 (b) In our opinion and according to the information and explanations
 given to us, the transactions made in pursuance of such contracts or
 arrangements and exceeding the value of Rupees Five Lakhs in respect of
 any party during the year have been made at prices which are reasonable
 having regard to the prevailing market prices at the relevant time.
 
 6. The Company has not accepted any deposits from the public within the
 meaning of Sections 58A and 58AA of the Act and the rules framed there
 under.
 
 7. The Company has formal internal audit system commensurate with its
 size and nature of its business.
 
 8. Pursuant to the Rules made by the Central Government of India, the
 maintenance of cost records has been prescribed under clause (d) of
 subsection (1) of Section 209 of the Act; the same is not applicable to
 the company.
 
 9. (a) According to the information and explanations given to us and
 the records of the Company examined by us, in our opinion, the Company
 is generally regular in depositing the undisputed statutory dues,
 including Provident Fund, Investor Education and Protection Fund,
 Employees'' State Insurance, Income Tax, Sales Tax, Wealth Tax, Service
 Tax, Customs Duty, Excise Duty and other material statutory dues, as
 applicable, with the appropriate authorities.
 
 Further, since the Central Government has till date not prescribed the
 amount of cess payable under section 441A of the Companies Act, 1956,
 we are not in a position to comment upon the regularity or otherwise of
 the company in depositing the same.
 
 (b) According to the information and explanations given to us and the
 records of the Company examined by us, in our opinion, no undisputed
 amount payable in respect of income tax, sales tax, wealth tax, service
 tax, custom duty and excise duty were in arrears, as at 31st March,
 2014 for a period of more than six months from the date they became
 payable.
 
 (c) According to the information and explanations given to us and the
 records of the Company examined by us, there are no dues of Income-tax,
 Wealth-tax, Service-Tax and Customs Duty which have not been deposited
 on account of any dispute.
 
 10. The Company has no accumulated losses as at 31st March, 2014. The
 Company has not incurred cash losses in the financial year ended on
 that date and Rs. 15,623/- in the immediately preceding financial year.
 
 11. According to the records of the Company examined by us and the
 information and explanations given to us, the Company has not defaulted
 in repayment of dues to any financial institution or bank or debenture
 holders as at the balance sheet date.
 
 12. The Company has not granted any loans and advances on the basis of
 security by way of pledge of shares, debentures and other securities.
 
 13. The provisions of any special statute applicable to chit
 fund/nidhi/mutual benefit fund/societies are not applicable to the
 Company.
 
 14. In our opinion, the Company has maintained proper records of
 transactions and contracts relating to dealing or trading in shares,
 securities, debentures and other investments during the year and timely
 entries have been made therein. Further, such securities have been held
 by the Company in its own name.
 
 15. According to the information and explanations given to us, the
 Company has not given any guarantees for loans taken by others from
 banks or financial institutions. Hence, the above clause is not
 applicable to the Company.
 
 16. In our opinion, and according to the information and explanations
 given to us, the term loans have been applied, on an overall basis, for
 the purposes for which they were obtained.
 
 17. On the basis of an overall examination of the balance sheet of the
 Company, in our opinion, and according to the information and
 explanations given to us, there are no funds raised on a short-term
 basis which have been used for long-term investment.
 
 18. The Company has not made any preferential allotment of shares to
 parties and companies covered in the register maintained under Section
 301 of the Act during the year.
 
 19. The Company has not issued any debentures during the year; and does
 not have any debentures outstanding as at the year end.
 
 20. The Company has not raised any money by public issues during the
 year.
 
 21. During the course of our examination of the books and records of
 the Company, carried out in accordance with the generally accepted
 auditing practices in India, and according to the information and
 explanations given to us, we have neither come across any instance of
 fraud on or by the Company, noticed or reported during the year, nor
 have we been informed of any such case by the Management.
 
 
 For SARA & Associates
 Chartered Accountants
 Firm Registration No. 120927W
 
 Sd/-
 (Manoj Agarwal)
 Partner
 Membership No. 119509
 Mumbai.
 
 Date: 30.05.2014
स्रोत: रेलीगरे टेचनोवा

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