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वर्धमान लैब

बीएसई: 524796  |  NSE: N.A  |  ISIN: INE503F01014  |  Pharmaceuticals

खोजें वर्धमान लैब कनेक्शन Mar 13
लेखा परीक्षकों की रिपोर्ट वर्षांत : Mar '14
We have audited the attached Balance Sheet of VARDHAMAN LABORATORIES
 LIMITED as at March 31, 2014, the Statement of Profit and Loss and the
 Cash Flow Statement for the year ended on that date annexed thereto.
 These financial statements are the responsibility of the Company''s
 management. Our responsibility is to express an opinion on these
 financial statements based on our audit.
 
 Management''s Responsibility for the Financial Statements
 
 The 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 3(c) of Section 211
 of the Companies Act, 1956 (the Act) read with the General Circular
 15/2013 dated September 13, 2013 of the Ministry of Corporate Affairs
 in respect of Section 133 of the Companies Act, 2013. The
 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.
 
 We conducted our audit in accordance with the Auditing Standards
 generally accepted in India. Those standards require that we plan and
 perform the audit to obtain reasonable assurance about whether the
 financial statements are free of material misstatement. An audit
 includes examining, on a test basis, evidence supporting the amounts
 and disclosures in the financial statements. An audit also includes
 assessing the accounting principles used and significant estimates made
 by management, as well as evaluating the overall financial statement
 presentation. We believe that our audit provides a reasonable basis for
 our opinion.
 
 As required by the Companies (Auditor''s Report) Order, 2003 issued by
 the Central Government of India in terms of sub-section (4A) of Section
 227 of the Companies Act, 1956, we enclose in the Annexure a statement
 on the matters specified in paragraphs 4 and 5 of the said Order.
 
 Further to our comments in the Annexure referred to in paragraph 3
 above, 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 purposes 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, Statement of Profit and Loss and
 Cash Flow Statement dealt with by this report are in compliance with
 the Accounting Standards referred to in sub-section (3C) of Section 211
 of the Companies Act, 1956 read with the the General Circular 15/2013
 dated September 13, 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 on March 31, 2014 and taken on record by the Board of Directors, we
 report that 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;
 
 f) In our opinion and to the best of our information and according to
 the explanations given to us, the said accounts read together with the
 Significant Accounting Policies and notes thereon give the information
 required by the Companies Act, 1956, in the manner so required and give
 a true and fair view in conformity with the accounting principles
 generally accepted in India:
 
 i. in the case of the Balance Sheet, of the state of affairs of the
 Company as at March 31, 2014;
 
 ii. in the case of the Statement of Profit and Loss, of the profit for
 the year ended on that date; and
 
 iii. in the case of the Cash Flow Statement, of the cash flows for the
 year ended on that date.
 
 
 Annexure to Auditors'' Report
 
 Referred to in Paragraph 3 of our report of even date
 
 1. In respect of its fixed assets:
 
 a) In our opinion, the Company has disposed off a substantial part of
 its fixed assets during the year and The Company has no fixed asset.
 
 2. In respect of its inventories:
 
 a) There is no inventory carried by the company and accordingly
 paragraph 4(ii) of the Companies (Auditors Report) Order, 2003 is not
 applicable to the Company.
 
 3. In respect of loans, secured or unsecured, granted or taken by the
 Company to/from companies, firms or other parties covered in the
 register maintained under section 301 of the Companies Act, 1956.
 
 4. The Company has neither granted nor taken any loans, secured or
 unsecured to/from companies, firms or other parties covered in the
 register maintained under Section 301 of the Companies Act, 1956.
 Accordingly, sub-clause (b), (c) and (d) are not applicable.
 
 5. In our opinion and according to the information and explanation
 given to us there are adequate internal control systems commensurate
 with the size of the Company and the nature of its business for
 purchase of inventory and fixed assets and for sale of goods. During
 the course of our audit, we have not observed any major weaknesses in
 internal controls.
 
 6. No transactions have been entered during the year in the register
 maintained in pursuance of section 301 and based on the audit
 procedures applied by us and according to the information and
 explanation given and the representation made to us, we have not come
 across any transaction that need to be entered into the register
 maintained in pursuance of section 301 of the Companies Act, 1956.
 
 7. In our opinion and according to the information and explanations
 given to us, the Company has not accepted any deposits from the public
 to which the directives issued by the Reserve Bank of India and the
 provisions of Section 58A & 58AA of the Companies Act, 1956 and the
 Rules framed there under are applicable.
 
 8. In our opinion, the Company has an internal audit system
 commensurate with the size and nature of its business.
 
 9. We have broadly reviewed, without carrying out a detailed
 examination, the books of account maintained by the Company pursuant to
 the Rules made by the Central Government for the maintenance of cost
 records under Section 209 (1) (d) of the Companies Act, 1956 and are of
 the opinion that prima facie, the prescribed accounts and records are
 being maintained:
 
 a) According to the records of the Company, the Company generally
 regular in depositing with the appropriate authorities undisputed
 statutory dues including Provident Fund, Investor Education and
 Protection Fund, Employee''s State Insurance, Income-tax, Sales Tax,
 Wealth-tax, Service Tax, Custom Duty, Excise Duty, Cess and any other
 statutory dues applicable to it. Based on our audit procedure and
 according to the information and explanations given to us, there are no
 arrears remained outstanding as at 31st March,2014 for a period of more
 than six months from the date of they became payable.
 
 b) According to the records made available to us and the information
 and explanations given by the management, there is no dues of Income
 tax/Sales Tax/Wealth tax/Service tax/Custom Duty/Excise Duty/cess as
 31st March, 2014.
 
 10. The Company have accumulated losses at the end of the financial
 year and has incurred cash losses during the financial year covered by
 our audit and in the immediately preceding financial year.
 
 11. According to the records made available to us and the information
 and explanation given by the management, the Company has not defaulted
 in the repayment of dues to financial institutions or banks or
 debentures and other securities.
 
 12. The Company has not granted loans and advances on the basis of
 security by way of pledge of shares, debentures and other securities.
 
 13. The Company is not a chit/nidhi/mutual benefit fund/society.
 
 14. In our opinion and according to the information and explanations
 given to us, the Company is not dealing in or trading in shares,
 securities, debentures and other investments.
 
 15. During the year, the Company has not given any guarantee for loans
 taken by others from banks or financial institutions.
 
 16. In our opinion, the Company has not availed any term loan during
 the year.
 
 17. According to the information and explanation given to us and an
 overall examination of the balance sheet of the Company, we report that
 no short-term funds have been used for long-term purposes.
 
 18. During the year, 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.
 
 19. During the year, the company has not issued any debentures.
 
 20. The Company has not raised any money by public issue 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
 explanation given to us, we have neither come across any instance of
 material fraud on or by the Company, noticed or reported during the
 year, nor have we been informed of such case by the Management.
 
 
 For Agrawal Naredi & Co.,
 Chartered Accountants
 FRN:- 122480W
 
 RADHESHAM AGRAWAL
 PARTNER
 Membership No. 118336
 
 Place: Jalgaon
 Date: 29/05/2014
स्रोत: रेलीगरे टेचनोवा

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