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टी स्प्रिचुअल वर्ल्ड

बीएसई: 532444  |  NSE: N.A  |  ISIN: INE541C01037  |  Computers - Software Medium & Small

खोजें टी स्प्रिचुअल वर्ल्ड कनेक्शन Mar 13
लेखा परीक्षकों की रिपोर्ट वर्षांत : Mar '14
We have audited the accompanying financial statements of T.Spiritual
 World Limited (the Company), which comprises the Balance Sheet as at
 31st March, 2014 and the Statement of Profit and Loss 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
 
 The Company''s 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 notified under the Companies
 Act, 1956 (the Act) read with the General Circular 15/2013 dated 13th
 September, 2013 of the Ministry of Corporate Affairs in respect of
 Section 133 of the Companies Act, 2013 and in accordance with the
 accounting principles generally accepted in India. 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 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 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, but not for the
 purpose of expressing an opinion on the effectiveness of the 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.
 
 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 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 31st, 2014;
 
 (b) In the case of the Statement of Profit & Loss, of the profit for
 the year ended on that date; and
 
 (c) In the case of the 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)(as amended ) 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 said
 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, Statement of Profit and Loss, and Cash Flow
 Statement dealt with by this report are in agreement with the books of
 accounts.
 
 d.  In our opinion, the Balance Sheet, Statement of Profit and Loss,
 and the Cash Flow Statement comply with Accounting Standards referred
 to in subsection (3C) of Section 211 of the Act , read with the General
 Circular 15/2013 dated 13th September, 2013 of the Ministry of
 Corporate Affairs in respect of Section 133 of the Companies Act,
 2013;and
 
 e.  on the basis of written representations received from the Directors
 as at 31st March, 2014 and taken on record by the Board of Directors,
 none of the directors of the company 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
 
 (The annexure referred to in Paragraph 1 under the heading Report on
 other Legal and Regulatory Requirements our Report of even date to the
 members of the Company)
 
 The Comments given below are based on the data compiled by the company
 in order to comply with requirements of the order. On the basis of such
 checks as considered appropriate and in terms of the information and
 explanations given to us, we state as under:
 
 1.  In respect of its fixed assets:
 
 a) The Company has maintained proper records showing full particulars,
 including quantitative details and situation of fixed assets.
 
 b) The fixed assets have been physically verified by the management
 during the year, which, in our opinion, is reasonable having regard to
 the size of the company and the nature of its assets. No material
 discrepancies were noticed on such verification.
 
 c) The company has not disposed off any substantial part of its fixed
 assets during the year as would affect the going concern status of the
 Company.
 
 2.  In respect of its Inventories ::
 
 a) The Inventory has been physically verified by the management during
 the year and the frequency of verification is reasonable.
 
 b) The procedure of physical verification of inventories followed by
 the management are reasonable and adequate in relation to the size of
 the company and nature of its business.
 
 c) The company is maintaining proper records of inventory and no
 material discrepancies were noticed on physical verification by the
 management.
 
 3.  The Company has neither granted nor taken any loans, secured or
 unsecured, to/from companies, firms or other parties covered in
 register maintained under Section 301 of the Companies Act, 1956.
 Accordingly, the provisions of sub -clauses (b), (c), (d), (e), (f) and
 (g) of the clause (iii) of paragraph 4 of the Companies (Auditor''s
 Report) Order, 2003 are not applicable to the company.
 
 4.  There exist an adequate internal control system commensurate with
 the size of the company and nature of its business with regard to
 purchases of inventory, fixed assets and with regard to the sale of
 goods and services. During the course of our audit, we have not
 observed any major weakness in internal control system of the company.
 
 5.  There are no contracts or arrangements that need to be entered into
 the register referred to in Section 301 of the Companies Act, 1956.
 Accordingly, the provisions of sub clause (b) of the Clause (v) of
 paragraph 4 of the Companies (Auditors'' Report) Order, 2003 is not
 applicable to the Company.
 
 6.  The Company has not accepted any deposits from the public during
 the year and hence, the provisions of Sections 58A, 58AA or any other
 relevant provisions of the Companies Act, 1956 and the rules framed
 there under are not applicable.
 
 7.  The company has an Internal Audit System commensurate with the size
 of the Company and nature of its business.
 
 8.  We are informed that, the Central Government has not prescribed
 maintenance of cost records under Section 209 (1) (d) of the Companies
 Act, 1956 for any of the products/services rendered by the Company.
 
 9.  In respect of its statutory dues:
 
 a.  The company has been generally regular in depositing 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, Cess and other
 material statutory dues, as applicable to it, with the appropriate
 authorities.
 
 b.  There were no undisputed amounts payable in respect of Income Tax,
 Sales Tax, Wealth Tax, Service Tax, Customs Duty, Excise Duty, Cess and
 other material statutory dues were in arrears as at 31st March, 2014
 for a period of more than six months from the date of become payable.
 
 c.  There are no dues of Income Tax, Sales Tax, Wealth Tax, Service
 Tax, Customs Duty, Excise Duty, Cess and other material statutory dues
 which have not been deposited on account of any dispute.
 
 10.  The company has no accumulated losses as at 31st March, 2014 and
 has not incurred cash losses during the financial year covered by our
 audit and in the immediate preceding financial year.
 
 11.  The company has not defaulted in repayment of dues to a financial
 institutions, bank or debenture holders.
 
 12.  The company has not granted any loans or advances on the basis of
 security by way of pledge of shares, debentures and other securities.
 
 13.  The company is not a chit fund or a nidhi / mutual benefit fund /
 society.
 
 14.  The company is not dealing or trading in shares, securities,
 debentures and other investments.
 
 15.  The company has not given any guarantees for loans taken by other
 from banks or financial institutions.
 
 16.  The company has not availed any term loans during the year.
 
 17.  According to the information and explanations given to us and on
 an overall examination of the Balance Sheet of the Company, we report
 that the no funds raised on short term basis have been used for
 longterm 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 Companies Act, 1956 during the year.
 
 19.  The company has not issued any debentures during the year under
 review.
 
 20.  The company has not raised any money by public issue during the
 year.
 
 21.  No fraud on or by the company has been noticed or reported during
 the course of our audit.
 
                                    For S.R.Ghedia & Asscoiates
 
                                        (Chartered Accountants)
 
                                                FRN :: 118560W
 
                                                  (Sunil Jain)
 Place : Mumbai                                       Partner
 
 Date  : 27/05/2014                             M. No. 059181
 
 
 
स्रोत: रेलीगरे टेचनोवा

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