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सूरज होल्डिंग्स

बीएसई: 530227  |  NSE: N.A  |  ISIN: INE388D01015  |  Finance - Investments

खोजें सूरज होल्डिंग्स कनेक्शन Mar 13
लेखा परीक्षकों की रिपोर्ट वर्षांत : Mar '14
We have audited the accompanying financial statements of SURAJ HOLDINGS
 LIMITED, which comprise the Balance Sheet as at March 31, 2014 and the
 Statement of Profit and a summary of significant accounting policies
 and other explanatory information.
 
 Mangement''s Responsibility for the Financial Statements:
 
 Management is responsible for the presentation of these financial
 statements that give true and fair view of the financial position and
 financial performance of the Company in accordance with the Accounting
 Standards referred to in sub-section (3C) of section 211 of the
 Companies Act, 1956. 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 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 Standards on Auditing issued by the Institute of Charatered
 Accountants of India. Those Standards require that we comply with
 ethical requirement sand plan and perform the audit to obtain
 reasonable assurance whether the financial statements are free from
 material misstatements.
 
 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 controls 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, but not for the
 purpose of expressing an opinion on the effectiveness of the entity''s
 internal control. An audit also include 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 opinion.
 
 Opinion
 
 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 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;
 
 (b) in the case of the Statement of Profit and Loss, of the loss for
 the year ended on that date; and
 
 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 section
 227(4A) of the Companies 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 accounts as required by law have
 been kept by the Company so far as appears from our examination of
 those books;
 
 c.  the Balance Sheet and Statement of Profit and Loss, dealt with by
 this report are in agreement with books of account;
 
 d.  in our opinion, the Balance Sheet and Statement of Profit and Loss,
 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, and taken on record by the Board of the
 Directors, none of the directors is disqualified as on March 31, 2014,
 from being appointed as a director in terms clause (g) of sub-section
 (1) of section 274 of the Companies Act, 1956.
 
 f.  Since the Central Government has not issued any notification as to
 the rate at which the cess is to be paid under section 441A of the
 Companies Act, 1956 nor has it issued any Rules under the said section,
 prescribing the manner in which cess is to be paid, no cess is due and
 payable by the Company.
 
 Annexure to Auditor''s Report
 
 (Referred to our report of even date)
 
 (i) In respect of its fixed assets:
 
 (a) In our opinion and on the basis of the information and explanation
 given to us, the Company is maintaining Fixed Assests Register showing
 necessary particulars. However the Company is in the process of
 updating its records showing particulars, including quantitative
 details and situation of fixed assets.
 
 (b) As explained to us, the physical verification of fixed assets was
 conducted by the management at reasonable intervals and the
 discrepancies noticed on such verification are properly dealt within
 the books of accounts. In our opinion, the frequency of physical
 verification is reasonable in regard to the size of the Company and the
 nature of asset.
 
 (c) The Company has not disposed off any fixed assets which are
 substantial and therefore does not affect going concern.
 
 (ii) In respect of its inventories:
 
 (a) As informed and represented to us, inventories were physically
 verified during the year by the management at reasonable intervals.
 
 (b) According to the information and explanation given to us, the
 procedures of physical verification of inventories followed by the
 Management were reasonable and having regard to the size of the company
 and nature of its business.
 
 (c) According to the information and explanation given to us, the
 companny is maintaining proper records of inventory and there was no
 material discrepancies noticed on physical verification.
 
 (iii) (a) There is no party covered in the register maintained under
 section 301 of the companies Act, 1956 of the Companies Act, 1951 to
 hose the company has granted loans of Advances
 
 (b) According to the information and explanations given to us, the
 transactions relating that need to be entered into the register
 maintained under section 301 have been entered there upon. There is no
 transactions have been entered with the parties covered under section
 301.
 
 (c) As Company has not taken or granted any loan to any party covered
 under section 301, no interest has been given or received at all, which
 is prejudicial to the interest of the company.
 
 (d) As company has not taken any loan, repayment of principal &
 interest does not arise.
 
 (iv) In our opinion and according to the information and explanations
 given to us thereon adequate internal control procedures commensurate
 with the slit of the company and the nature of its business with regard
 to purchases of inventory, fixed assets and with regard to the sale of
 goods. During the course of our audit, we have not observed any
 containing failure to correct major weakness in internal controls.
 
 (v) In our opinion and according to the information and explanations
 given to us, there were no contracts or arrangements that need to be
 entered in the register maintained under section 301 in respect of any
 party during the period and hence provisions of paragraph (v) (b) of
 the said Order relating to reasonableness of price having regard to
 prevailing market price is not applicable to the Company.
 
 (vi) In our opinion and according to the information and explanations
 given to us, the company has not accepted deposits from the public
 during the veal. Therefore, the provisions of clause 4(vi) of the said
 order are not applicable to the Company.
 
 (vii) In our opinion and according to the information and explanations
 given to us, the Company has an Internal Audit System commensurate with
 the size and square of its business.
 
 (viii) the best of our knowledge and according to the explanation given
 to us the Central Government has not prescribed maintenance of cost
 records under section 209 (1)(d) of the Companies Act, 1956
 
 (ix) (a) According to the records of the company, the company is
 regular in depositing with appropriate authorities statutory dues
 applicable to it including Income tax, Sales tax and Value Added Tax,
 Provident Fund, Service Tax. According to the information and
 explanations given to us, no undisputed amounts payable in respect of
 statutory dues including income tax, sales tax and Value Added Tax were
 outstanding as at 31st March, 2014 for a period of more than six months
 from the date they become payable.
 
 (b) According to the information and explanation given to us, there are
 no dues of Sales tax, Income Tax, VAT which has not been deposited on
 account of any dispute.
 
 (x) The company has not incurred cash losses in the current and
 immediately preceding financial car and there are no accumulated losses
 in the books of the company.
 
 (xi) According to the information and explanations given to us, the
 company has not raised loans, consequently has not defaulted in
 repayment of dues of financial institutions or banks.
 
 (xii) The company has not granted any loans and advances on the basis
 of security by way of pledge of shares, or other securities
 
 (xiii) The provisions of any special statue applicable to Chit
 fund/Nidhi/Mutual Benefit Fund/Societies are not applicable to the
 Company.
 
 (xiv) In our opinion and according to the information and explanations
 given to us, the Company is not dealing or trading in shares,
 securities and debentures and other investments.
 
 (xv) As per records of the company and the information and explanation
 given to us by the management the company has not given any guarantee
 for loans taken by others from bank or financial institutions.
 
 (xvi) Based on the information and explanations given to us no loan
 (Short term of long term) has been raised by the company.
 
 (xvii) 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.
 
 (xviii) The company has not issued debentures during the year question
 of creating security does not arise.
 
 (xix) The company has not raised any money by public issue during the
 year.
 
 (xx) During the course of our examination of the books of account
 carried out in accordance with generally accepted auditing practices in
 India and according to the information and explanations given to us, we
 have neither come across any instances of fraud on or by the company
 noticed or reported during the year, not have we been informed of such
 cases by the management.
 
                                           For Bhola Vijesh & Associates
                                                   Chartered Accountants
                                                    Firm Reg No. 022591N
 
                                                                    Sd/-
                                                         CA Vijesh Bhola
                                                                 Partner
                                                   Membership No. 512697
 
 Place : Delhi
 
 31.08.2014
स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

  • MARKET CUES : FIIs ने कैश में `1008 Cr की बिकवाली की
  • MARKET CUES : DIIs ने कैश में `538 Cr की खरीदारी की
  • MARKET CUES : FIIs ने F&O में `379 Cr की खरीदारी की
  • MARKET CUES : इंडेक्स फ्यूचर्स में `656 Cr की बिकवाली की
  • MARKET CUES : इंडेक्स ऑप्शंस में `1075 Cr की खरीदारी की
  • MARKET CUES : स्टॉक फ्यूचर्स में `36 Cr की बिकवाली की
  • MS ON BPCL : Overweight रेटिंग, लक्ष्य `571/Sh
  • CS ON AARTI IND : Outperform रेटिंग, लक्ष्य `980/Sh
  • CS ON APOLLO HOSP : लक्ष्य `1,300 से बढ़ाकर `1,600/Sh
  • NOMURA ON ESSAR CASE : बैंकों की अब 90% तक रकम की रिकवरी संभव

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