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moneycontrol.com भारत | लेखा परीक्षकों की रिपोर्ट > Couriers > लेखा परीक्षकों की रिपोर्ट से स्काईपैक सर्विस स्पेशलिस्ट - बीएसई: 523846, NSE: N.A

स्काईपैक सर्विस स्पेशलिस्ट

बीएसई: 523846  |  NSE: N.A  |  ISIN: INE539D01013  |  Couriers

खोजें स्काईपैक सर्विस स्पेशलिस्ट कनेक्शन Mar 14
लेखा परीक्षकों की रिपोर्ट वर्षांत : Mar '15
We have audited the accompanying financial statements of SKYPAK SERVICE
 SPECIALISTS LIMITED which comprise the Balance sheet as at 31st March,
 2015, the Statement of Profit and Loss, Cash Flow Statement and a
 summary of significant accounting policies and other explanatory notes
 for the year ended 31st March, 2015.
 
 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 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 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 a
 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 control 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.
 
 Basis for Qualified Opinion
 
 1. The company is showing a balance of Rs.4,84,54,459.00 under the head
 Trade payable on acceptance for which no confirmation is available .
 
 2. Further the company is showing a balance of Rs.2,88,35,422 under the
 head trade receivable for which the account conformation is not
 available.
 
 3. As represented by the management, the company is in the process of
 updation of the records showing full particulars including quantitative
 details and situation of fixed assets. As on the date of signature of
 this report, the register was not available for verification.
 
 4. The Company has following statutory dues as on 31-03-2015.
 
 SL NO HEAD OF ACCOUNT                          AMT (Rs.)
 
 1     E.S.I.C. PAYABLE                         36,97,906
 
 2     P.F. DEDUCTIONS PAYABLE                  32,66,358
 
 3     PROFESSION TAX PAYABLE                   30,92,247
 
 4     L W F PAYABLE                               24,783
 
 5     SERVICE TAX PAYABLE                    4,17,29,345
 
 Such PF default amounts have been paid in installments .
 
 Qualified Opinion
 
 In our opinion and to the best of our information and according to the
 explanations given to us, except for the effects of the matter
 described in the Basis for Qualified Opinion paragraph above, 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/loss and its cash flows for the year ended on that date.
 
 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 explanations
 which to the best of our knowledge and belief were necessary for the
 purposes of our audit.
 
 (b) Except for the effects of the matter described in the basis for
 qualified Opinion paragraph above, 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 ) Except for the effects of the matter described in the Basis for
 qualified Opinion paragraph above, 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 matter described in the Basis for Qualified Opinion 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) The qualification relating to the maintenance of accounts and other
 matters connected therewith are as stated in the Basis for Qualified
 Opinion paragraph above.
 
 (h) 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 17 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 which were required to be transferred to the
 Investor Education and Protection Fund by the Company11.
 
 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:
 
 (i) (a) The Company has not maintained proper records showing full
 particulars, including quantitative details and situation of fixed
 assets at head office and for its branches.
 
 (b) The Company has a no regular programme of physical verification of
 its fixed assets by which fixed assets are verified in a phased manner
 over a period of three years. In our opinion, this periodicity of
 physical verification is not reasonable having regard to the size of
 the Company and the nature of its assets.
 
 (ii) The Company is a service company, primarily rendering courier
 services. Accordingly, it does not hold any physical inventories. Thus,
 paragraph 3(ii) of the Order is not applicable.
 
 (iii) (a) The Company has not granted loans anybody corporate covered
 in the register maintained under section 189 of the Companies Act, 2013
 (''the Act'').
 
 (b) In the case of the loans granted to the bodies corporate listed in
 the register maintained under section 189 of the Act, the borrowers
 have been regular in the payment of the interest as stipulated. The
 terms of arrangements do not stipulate any repayment schedule and the
 loans are repayable on demand. Accordingly, paragraph 3(iii)(b) of the
 Order is not applicable to the Company in respect of repayment of the
 principal amount.
 
 (C) There are no overdue amounts of more than rupees one lakh in
 respect of the loans granted to the bodies corporate listed in the
 register maintained under section 189 of the Act.
 
 (iv) 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 with regard
 to purchase of fixed assets and sale of services. The activities of the
 Company do not involve purchase of inventory and the sale of goods. We
 have not observed any major weakness in the internal control system
 during the course of the audit.
 
 (v) The Company has not accepted any deposits from the public.
 
 (vi) The Central Government has not prescribed the maintenance of cost
 records under section 148(1) of the Act, for any of the services
 rendered by the Company.
 
 (vii) (a) According to the information and explanations given to us and
 on the basis of our examination of the records of the Company, amounts
 deducted/ accrued in the books of account in respect of undisputed
 statutory dues including provident fund, income tax, sales tax, wealth
 tax, service tax, duty of customs, value added tax, cess and other
 material statutory dues have been regularly deposited during the year
 by the Company with the appropriate authorities. As explained to us,
 the Company did not have any dues on account of employees'' state
 insurance and duty of excise.  According to the information and
 explanations given to us, no undisputed amounts payable in respect of
 provident fund, income tax, sales tax, wealth tax, service tax, duty of
 customs, value added tax, cess and other material statutory dues were
 in arrears as at 31 March 2015 for a period of more than six months
 from the date they became payable except for the dues of provident fund
 which are in arrears and being deposited in installments.
 
 (b) According to the information and explanations given to us, there
 are no material dues of wealth tax, duty of customs and cess which have
 not been deposited with the appropriate authorities on account of any
 dispute. However, according to information and explanations given to us
 the following statutory dues are pending as follows:
 
 SL NO          HEAD OF ACCOUNT                     AMT (Rs.)
 
 1               E.S.I.C. PAYABLE                  36,97,906
 
 2               P.F. DEDUCTIONS PAYABLE           32,66,358
 
 3               PROFESSION TAX PAYABLE            30,92,247
 
 4               L W F PAYABLE                        24,783
 
 5               SERVICE TAX PAYABLE             4,17,29,345
 
 Such PF default amounts have been paid in installments
 
 (c) According to the information and explanations given to us the
 amounts which were required to be transferred to the investor education
 and protection fund in accordance with the relevant provisions of the
 Companies Act, 1956 (1 of 1956) and rules there under has been
 transferred to such fund within time.
 
 (viii) The accumulated losses of the company as on 31st March, 2015 are
 more than fifty percent of its Net Worth. The company has incurred cash
 losses during the financial year.
 
 (ix) The Company did not have any outstanding dues to financial
 institutions, banks or debenture holders during the year.
 
 (x) In our opinion and according to the information and the
 explanations given to us, the Company has not given any guarantee for
 loans taken by others from banks or financial institutions.
 
 (xi) The Company have outstanding corporate deposit of Rs 1,44,00,000
 from Banhem Financial Securities Pvt. Ltd. as on 31-03-2015 .
 
 (xii) According to the information and explanations given to us, no
 material fraud on or by the Company has been noticed or reported during
 the course of our audit.
 
                                For PAMS & ASSOCIATES
                                Chartered Accountants 
                                Firm Reg. No.: 316079E 
 
                                         Sd/-
                                    Satyajit Mishra 
                                        Partner
                                     M. No. 057293 
 
 Date: 30th May, 2015
 
 
 
स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

  • MARKET CUES : FIIs ने कैश में `60.18 Cr की बिकवाली की
  • MARKET CUES : DIIs ने कैश में `425.98 Cr की बिकवाली की
  • MARKET CUES : FIIs ने F&O में `1569.80 Cr की बिकवाली की
  • MARKET CUES : इंडेक्स फ्यूचर्स में `528.06 Cr की बिकवाली
  • MARKET CUES : इंडेक्स ऑप्शंस में `720.14 Cr की बिकवाली
  • MARKET CUES : स्टॉक फ्यूचर्स में `367.32 Cr की बिकवाली
  • MARKET CUES : स्टॉक ऑप्शंस में `45.72 Cr की खरीदारी
  • MPC MEET ON CREDIT POLICY : आज दोपहर 12 बजे क्रेडिट पॉलिसी का एलान
  • JEFFERIES ON GODREJ PROPERTIES : Buy रेटिंग, लक्ष्य बढ़ाकर `1,040/Sh
  • HDFC : आज से खुलेगा QIP, फ्लोर प्राइस `1,838.94/Sh

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