मैट्रिक्स
 
 
moneycontrol.com भारत | लेखा परीक्षकों की रिपोर्ट > Aquaculture > लेखा परीक्षकों की रिपोर्ट से सी गोल्ड एक्वा फार्म्स लिमिटेड - बीएसई: 530361, NSE: N.A

सी गोल्ड एक्वा फार्म्स लिमिटेड

बीएसई: 530361  |  NSE: N.A  |  ISIN: INE428P01013  |  Aquaculture

खोजें सी गोल्ड एक्वा फार्म्स लिमिटेड कनेक्शन Mar 13
लेखा परीक्षकों की रिपोर्ट वर्षांत : Mar '14
We have audited the accompanying financial statements of M/s. Sea Gold
 Infrastructure Limited (Formerly Known as Sea Gold Aqua Farms Limited)
 (the Company), which comprise the Balance Sheet as at March 31, 2014
 and the Statement of Profit and Loss for the year 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). 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 aforesaid the 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:
 
 (a) In the case of the Balance Sheet, of the state of affairs of the
 Company as at March 31, 2014; and
 
 (b) In the case of the Statement of Profit and Loss, of the loss 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, 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 Balance Sheet, the Statement of Profit and
 Loss, and the Cash Flow Statement comply with the Accounting Standards
 referred to in sub-section (3C) of section 211 of the Companies Act,
 1956;
 
 e.  On the basis of written representations received from the directors
 as on March 31, 2014, taken on record by the Board of Directors, none
 of the directors is disqualified as on March 31, 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 AUDITORS'' REPORT
 Referred to in paragraph 6 of our report of even date,
 
 1) a) The company does not hold any Fixed Assets and hence clause on
 maintaining proper records showing full particulars including
 quantitative details and situation of fixed assets is not applicable.
 
 b) Since, the Company does not hold any Fixed Assets clause on Physical
 Verification by the Management is not applicable.
 
 c) Since, the Company does not hold any Fixed Assets clause on disposal
 of substantial part of fixed assets during the year is not applicable.
 
 2) a) The Company does not hold any inventory and the Clause on
 physical verification of the inventories by the management is not
 applicable.
 
 b) Since, the company does not hold any Inventory Clause on maintaining
 proper records of inventories and discrepancies noticed on physical
 verification of inventories as compared to book records were not
 applicable.
 
 c) Since, the Company does not hold any inventory clause on Physical
 Verification by the Management is not applicable.
 
 3) a) In our opinion, the company has not granted any loans, secured or
 unsecured to companies, firms or other parties covered in the register
 maintained under section 301 of the Act.
 
 b) In our opinion, the rate of interest and other terms and conditions
 in respect of unsecured loans given by the company to its employees and
 others, are in our opinion, prima facie not prejudicial to the interest
 of the Company;
 
 c) In respect of such loans given by the Company, where stipulations
 have been made, they have generally repaid the principal amounts as
 stipulated and have been regular in payment of interest, where
 applicable;
 
 d) In respect of such loans given by the Company, there are no overdue
 amounts more than Rs. 1,00,000/-.
 
 4) In our opinion, there are adequate internal control procedures
 commensurate with the size of the Company and the nature of its
 business with regard to purchase of inventories, fixed assets and for
 the sale of goods.
 
 5) a) In our opinion, all the contracts or arrangements that need to be
 entered have been duly entered in the register maintained under section
 301 of the Companies Act, 1956.
 
 b) In our Opinion, the company has entered into an arrangement with M/s
 PVK Engineers Pvt Ltd for the purchase of immovable property at a
 reasonable price for an amount of Rs. 6 crores having regard to the
 prevailing market conditions at the time of the agreement
 
 6) In our opinion and according to the information and explanation
 given to us, the Company has not accepted any Deposits as defined under
 Section 58A of the Companies Act, 1956.
 
 7) In our opinion and according to the information and explanations
 given to us, the company is not having an Internal Audit System.
 However, based on our observations the company has adequate internal
 control procedures commensurate with the size of the company and nature
 of its business.
 
 8) We have broadly reviewed the Books of Account maintained by the
 Company as prescribed by the Central Government for maintenance of cost
 records under section 209 (1) (d) of the Companies Act, 1956 and are of
 the opinion that prima fade the prescribed accounts and records have
 been made and maintained. However, we have not carried out a detailed
 examination of the accounts and records.
 
 9) a) According to the books and records of the company, the company is
 regular in depositing undisputed statutory dues including Provident
 Fund, Income Tax, Sales Tax, Customs Duty, Excise Duty, Cess and other
 statutory dues with appropriate authorities.  According to the
 information and explanations given to us, there are no undisputed
 amounts payable in respect of such statutory dues which have remained
 outstanding as at 31st March, 2014
 
 b) For a period exceeding six months from the date they became payable.
 
 c) According to information and explanation given to us, there are no
 dues of sales Tax, Income Tax , Customs Duty, Excise Duty, Cess and
 other statutory dues, which have not been deposited on account of any
 dispute.
 
 10) The Company has accumulated losses and has incurred cash losses in
 the current financial year and in the immediately preceding financial
 year.
 
 11) In our opinion and according to the information and explanations
 given to us, the Company has not defaulted during the financial year in
 repayment of its dues to banks and financial institutions.
 
 12) The Company has not granted any loans or advances on the basis of
 security by way of pledge of shares, debentures or other securities.
 
 13) The company is not a chit fund or a nidhi/mutual benefit fund/
 society. Therefore, the provisions of clause 4(xiii) of the Companies
 (Auditor''s Report) order, 2003 are not applicable to the company.
 
 14) In our opinion, the Company is not dealing or trading in shares,
 securities, debentures or other investments and hence, the requirements
 of clause 4(xiv) of the Companies (Auditor''s Report) order, 2003 are
 not applicable to the Company.
 
 15) 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.
 
 16) In our opinion, the company has not taken any term loans hence the
 the clause is not applicable.
 
 17) In our opinion and according to the information and explanations
 given to us and on an overall examination of the balance sheet of the
 company, we report that no funds raised on short-term basis have been
 used for long-term investments. No long-term funds have been used to
 finance short-term assets except permanent working capital.
 
 18) In our opinion, 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 and if so whether the price at which
 shares have been issued is prejudicial to the interest of the company.
 
 19) No debentures have been issued by the company and hence, the
 question of creating securities in respect thereof does not arise.
 
 20) On the basis of our examination and according to the information
 and explanations given to us, the management has disclosed on the end
 use of money raised by public issues and the same has been verified;
 
 21) On the basis of our examination and according to the information
 and explanations given to us, no fraud, on or by the Company, has been
 noticed or reported during the year.
 
                                  For M/s G C Reddy and Associates
                                  Chartered Accountants
                                  Firm Regn No.010074S
 
                                  Vijendra G
                                  Partner, 
                                  Mem.No.220735
 Place: Hyderabad 
 Date: 29.05.2014
स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

  • MARKET CUES : FIIs ने कैश में `271 Cr की बिकवाली की
  • MARKET CUES : DIIs ने कैश में `309 Cr की खरीदारी की
  • MARKET CUES : FIIs ने F&O में `58 Cr की बिकवाली की
  • MARKET CUES : इंडेक्स फ्यूचर्स में `299 Cr की बिकवाली की
  • MARKET CUES : इंडेक्स ऑप्शंस में `413 Cr की खरीदारी की
  • MARKET CUES : स्टॉक फ्यूचर्स में `124 Cr की बिकवाली की
  • HSBC ON CASTROL : BUY रेटिंग, लक्ष्य बढ़ाकर `165/Sh
  • MS ON FUTURE RETAIL : Overweight रेटिंग, लक्ष्य घटाकर `540/Sh
  • CREDIT SUISSE ON ITC : Outperform रेटिंग, लक्ष्य `330/Sh
  • MORGAN STANLEY ON GRASIM : Overweight रेटिंग, लक्ष्य `875/Sh

अभी देखें

सौदा आपका

OUR WINNING PICKS

DID YOU INVEST?

INTRADAY PICKS!

(August 06, 2018)

AT (Rs)



GAIN (Rs)

ALL TIME WINNERS

RECO PRICE

PEAK PRICE

OUR PACKAGES

Super Combo

Powerful mix of both trader and investor packs with timely expert advice.

Technical

Designed especially for traders looking to tap the profit opportunities of volatile markets.

Fundamental

For all investors looking to unearth stocks that are poised to move.