Financial White Lotus Motors PVT - LTD - For The FY 2078-79

White Lotus Motors Pvt. Ltd.
Company Introduction Kathmandu, Nepal

FY 2078-79
Particular Remarks
Balance Sheet as on 32nd Ashadh, 2079
Profit & Loss Account for the year ended 32nd Ashadh, 2079
Cash Flow Statement for the year ended 32nd Ashadh, 2079
Financials Schedule forming part of Financial Statement
Schedule forming integral part of Financial Statement
Schedule forming part of Financial Statement
Statement of Changes in Equity
Submission No.:
Pan no 609758719
Username 609758719
Password whitelotus
Firm Registration No
Name of the Auditor
Category CA
Sheet Index Descriptions

31st Ashadh, 2077
Statement of Profit and Loss for the year ended on 31st Ashadh, 2077
Schedules to Statement of Profit and Loss for the year ended on 31st Ashadh, 2077
\
Journal Entries Audit Journal Entries

Kathmandu, Nepal
Statement of Financial Position as at Ashad 32, 2079 (July 16, 2022)
Amount in NPR
PARTICULARS Sch.No. As at Ashad 32, 2079 As at Ashad 31, 2078
ASSETS
A. NON CURRENT ASSETS
Property, Plant & Equipment 2 2,524,517.74 1,565,271.02
Intangible Assets 3 266,480.00 77,600.00
Non-Current Investments - -
Sub Total 'A' 2,790,997.74 1,642,871.02
B. CURRENT ASSETS
Inventories 8,859,418.15 14,102,409.86
Income Tax Receivable 4 - -
Trade Receivables 5 8,141,386.04 1,859,650.00
Short Term Advances and Other Receivables 6 32,921,179.06 5,466,722.82
Cash And Cash Equivalents 7 2,736,670.60 1,829,582.02
Sub Total 'B' 52,658,653.85 23,258,364.70
TOTAL (A+B) 55,449,651.59 24,901,235.72

EQUITY AND LIABILITIES
C. EQUITY
Share Capital 8 25,000,000.00 10,000,000.00
Advance from Investors for Equity Share Capital 7,875,000.00 13,400,000.00
Reserve And Surplus 9 1,944,595.80 (6,037,455.25)
Sub Total 'C' 34,819,595.80 17,362,544.75
D. NON CURRENT LIABILITIES
Term Loan 8,400,000.00 -
Sub Total 'D' 8,400,000.00 -
E. CURRENT LIABILITIES
Income Tax Payable 4 657,763.33 -
TDS & Other Payables 10 11,156,726.84 7,538,690.95
Sundry Creditors 11 382,379.77 -
Sub Total 'E' 12,196,869.94 7,538,690.95
TOTAL (C+D+E) 55,416,465.74 24,901,235.71
The schedules referred to above form an integral part of these financial statements
Significant Accounting Policies & Notes to Accounts "1"
For and on behalf of Board of Directors As per our report of even date attached
For PRSH & Associates

Chartered Accountant
-------------------------------
Subash Poudel, FCA
(Partner)
Date: September 20, 2022

Place: Kathmandu, Nepal
Kathmandu, Nepal
Statement of Profit & Loss for the year ended on 32 nd Ashadh 2079
(All amounts in NPR)
Particulars Sch. No. FY 2078-79 FY 2077-78
Net Sales "12" 97,899,473.83 17,145,729.83
Total Income 97,899,473.83 17,145,729.83
Less: Cost of Goods Sold "13" 66,916,922.73 12,092,264.84
Gross Profit 30,982,551.10 5,053,464.99
Add: Other Income "14" 13,019.02 -
Less: Administration Expenses "15" 15,025,874.81 9,920,520.87
Less: Selling and Distribution Expenses "17" 3,810,393.69 809,671.63
Profit/(Loss) before Depreciation 12,159,301.62 (5,676,727.51)
Less: Depreciation "16" 354,223.07 231,205.90
Profit/(Loss) before Interest and Tax 11,805,078.55 (5,907,933.41)
Less: Interest "18" 1,162,343.82 129,521.84
Profit/(Loss) before Tax 10,642,734.73 (6,037,455.25)
Less: Current Year Tax Expenses 2,660,683.68 -
Less: Previous year Tax Expenses - -
Profit/(Loss) for the Year (Net Profit/Loss) 7,982,051.05 (6,037,455.25)
Profit/Loss from previous year (6,037,455.25) -
Profit/Loss from current year 7,982,051.05 (6,037,455.25)
Dividend Paid - -
Profit/ Loss transfer to Balance Sheet 1,944,595.80 (6,037,455.25)
The schedules referred to above form an integral part of these financial statements
Significant Accounting Policies & Notes to Accounts "1"
For and on behalf of Board of Directors As per our report of even date attached

-------------------------------
Subash Poudel, FCA
(Partner)

Kathmandu, Nepal
Cash flow for the year ended 31st Ashadh 2078 (All amounts in NPR)
Particulars FY 2078-79 FY 2077-78
A. Cash flow from Operating Activites
Profit (Loss) after tax as per Profit & Loss Account 1,944,595.80 (6,037,455.25)
Adjustments:
Add: a) Depreciation 354,223.07 231,205.90
b) Interest Expenses 1,162,343.82 129,521.84
Cash from Operation before adjusting Working Capital 3,461,162.69 (5,676,727.51)
Working Capital Adjustment
a) Decrease /(Increase) in Current Assets (28,493,200.57) (21,428,782.68)
b) Increase/(Decrease) in Current Liabilities 4,658,178.99 7,538,690.95
Net Cash Flow from Operating Activities (20,373,858.89) (19,566,819.24)
B. Cash Flow from Investing Activities
a) Purchase of Fixed Assets (1,522,349.80) (1,874,076.92)

b) Sale of Fixed Assets 20,000.00 -
c) ( Increase)/ Decrease in Investment - -
Net Cash Flow from Investing Activities (1,502,349.80) (1,874,076.92)
C. Cash Flow from Financing Ativities
a) Increase/(Decrease) in Equity Share Capital 15,000,000.00 10,000,000.00

b) Increase/(Decrease) in Advance for Equity Share (5,525,000.00) 13,400,000.00
c) Increase/(Decrease) in Share Premium - -
d) Payment of Dividend - -
e) Interest Expenses (1,162,343.82) (129,521.84)
f) Increase/(Decrease) in Non Current Liabilities 8,400,000.00 -
Net Cash Flow from Finanacing Activities 16,712,656.18 23,270,478.16
Net Cash Increase/(Decrease) during the Year (A+B+C) (5,163,552.51) 1,829,582.00

Add: Opening Cash & Cash Equivalent 1,829,582.00 -
Closing Cash & Cash Equivalent (3,333,970.51) 1,829,582.00
As per our report of even date attached
For and on behalf of Board of Directors

-------------------------------
Subash Poudel, FCA
(Partner)

Kathmandu, Nepal
Statement of Changes in Equity As on 32nd Ashadh, 2079
Particular Share Capital Share Premium Translation Reserve Revaluation Reserve Other Reserve Retained Earnings Total
Opening Balance 10,000,000.00 - - - - (6,037,455.25) 3,962,544.75
Issue of Share Capital 15,000,000.00 - - - - 15,000,000.00
Deficit on revaluation of property - - - - - - -
Surplus on revaluation on investments - - - - - - -
Net gain & losses not recorganized in
the income statement - - - - - - -
Provision Written Back - -
Net Profit for the period - - - - - 7,982,051.05 7,982,051.05
Proposed Dividend - - - - - -
Adjustment for prior period expenses - - - - - - -
Closing Balance 25,000,000.00 - - - - 1,944,595.80 26,944,595.80
As per our report of even date attached

---------------------------------------
Subash Poudel, FCA
(Partner)

Kathmandu, Nepal
Schedule forming part of Balance Sheet as on 32nd Ashadh 2079
4. Income Tax (Receivable) / Payable
Particulars As at Ashad 32, As at Ashad 31,
2079 2078
Opening Income Tax Liability - -
Add: Current Income Tax Liability 2,660,683.68 -
Less: Advance Tax (2,000,000.00) -
Less: Provision Written Back - -
Less: TDS Receivables (2,920.35) -
Less: Income Tax Liability Paid - -
Balance at the end of the year 657,763.33 -
5. Trade Receivables
2079 2078
Sundry Debtors 8,141,386.04 1,859,650.00
Balance at the end of the year 8,141,386.04 1,859,650.00
6. Short Term Advances and Other Receivables

As at Ashad 32, As at Ashad 31,
Particulars
2079 2078
Advance to Parties 8,333,648.61 3,442,289.33
Advance to Suppliers 20,209,439.21 -
Advance on Rent 100,575.00 -
Staff Advances 1,135,000.00 146,958.97
Prepaid Expenses 23,630.44 32,898.97
Security Deposit 703,200.00 525,500.00
VAT Receivable - 1,316,300.55
Advance Tax 2,775.00 2,775.00
Bank Margin 2,252,532.41 -
Other Receivables 160,378.39 -
7. Cash & Bank

2079 2078
Cash Balance - 1,380,607.13
Petty Cash 3,016.00 -
Bank Balance
Century Bank Current A/C 2,488,569.45 318,705.18
Century Bank OD A/C 164,085.84 -
Machhapucchre Bank 7,950.00 1,500.00
Kamana Sewa Bikas Bank 1,000.00 1,000.00
Nepal SBI Bank 47,249.25 7,713.32
NIC ASIA Bank 12,704.21 104,636.14
Kathmandu, Nepal
Prabhu Bank 5,266.53 8,590.93
Prime Bank 6,829.32 6,829.32
Kathmandu, Nepal
8. Share Capital
Particulars
2079 2078
(a) Number & Amount of Share Authorised: 50,000,000.00 10,000,000.00
5,00,000 Shares of Rs.100 each
(b) Issued: 50,000,000.00 10,000,000.00
(c) Paid up: 25,000,000.00 10,000,000.00
9. Reserve & Surplus

2079 2078
Retained Earnings
Balance at the Beginning of the year (6,037,455.25) -
Add: Transferred from Statement of P&L 7,982,051.05 (6,037,455.25)
Less: Dividend Paid - -
Add: Provision written back -
Total Retained Earnings 1,944,595.80 (6,037,455.25)
Share Premium - -
Balance at the end of the year 1,944,595.80 (6,037,455.25)
10. TDS and Other Payables

2079 2078
Audit Fee Payables - 29,550.00
TDS on Audit Fee 600.00 450.00
TDS on Rent 195,138.03 111,763.00
TDS on Wages - 173.74
TDS on Advertisement - 35,294.12
SST Payable 39,552.20 5,814.15
TDS on Transportation - 729.23
TDS on Service 249,895.42 7,199.00
TDS on Consultancy Fee - -
Vat Payable 433,504.78 -
Wages Payable 1,500.00 -
PF/CIT Payable 288,116.10 488,640.00
Rent Payable 1,726.00 37,800.00
Salary Payable 611,943.02 411,896.50
Remuneration Tax Payable 602,342.33 101,983.83
Security Deposit Refundable 1,270,810.11 800,000.00
Bank Overdraft 2,309,956.04 2,808,397.38
TR Loan - 2,699,000.00
Kathmandu, Nepal
Demand Loan 5,000,000.00 -
Other Payables 151,642.81 -
11. Sundry Creditors

Particulars
2079 2078
Sundry Creditors 382,379.77 -
Balance at the end of the Year 382,379.77 -
Particulars Final Adjusted Trial
Debit
Capital Account -
Advance Against Share Capital -
Mountain Infra Co.Pvt.Ltd-ASC -
Mr. Ashok Khadgi-ASC -
Mrs. Suman Kumari Joshi-ASC -
Mr. Yedu Nandan Bhattarai-ASC -
M/S Team Ventures Pvt. Ltd-ASC -
Share Lagat(Capital) -
Mountain Infra Company Ltd-SC -
Mr. Ashok Khadgi-SC -
Mrs. Suman Kumari Joshi-SC -
Team Venture Pvt.Ltd-SC -
Yedu Nanda Bhattarai-SC -
Loans (Liability) 164,085.84
Bank OD A/c 164,085.84
Century Commercial Bank-0180000023BO 164,085.84
Nabil Bank-04701017500666 -
Loan From MD -
Current Liabilities 138,631.79
Sundry Creditors 138,355.44
Indian Supplier -
PUR ENERGY PVT. LTD. -
Local Supplier 138,355.44
Insurance Agent 7,674.39
Prabhu Insurance Limited 316.19
Prudential Insurance Ltd 7,358.20
Aakash Tech Pvt. Ltd 3,345.00
Active Domestic Workers Consultancy Pvt Ltd -
A.C.T. Three Sixty Pvt.Ltd -
AllTogether Studio -
Anushka Shrestha -
Bell International -
BS Furnishing & Decor -
Creatique Inc Pvt Ltd -
Digital One Pvt.Ltd -
First Aid Nepal Pvt. Ltd 135.00
Glassdust Solutions Pvt. Ltd -
G.O. Autocare Pvt.Ltd 1.05
Gorkhapatra Corporation -
Graphic Link Pvt. Ltd.(Kishwor Khadgi) -
Innovative Entertainment(Rajan Timalsina) -
Kinship Services Pvt Ltd -
Maa Advertising -
Machindra Store -
Marque Media Pvt. Ltd -
Mars Media Pvt Ltd -
Merojob Dot Com Pvt.Ltd -
Millennium Construction & Suppliers Pvt.Ltd -
Mithila Logistics Pvt Ltd 14,000.00
Mr.Mukti Prasad Aryal -
Namsangeeti Craft -
New Kalpatatu Carriers -
New Subash Carriers -
Next Aussie Tech Pvt. Ltd -
Om Express Service Center -
Osti It Solution -
Peace Home Co. Pvt. Ltd -
Possible Art and Design Center -
PRSH & Associates -
Radiant Media Service -
Rameshwor Basnet -
R & D Innovative Solution -
Sadip Raj Pandey -
Saurav Rajkarnikar 48,000.00
Sewa Printing Press -
Shree Om Sai Enterprises -
Shrestha Company .Pvt. Ltd -
Stupa Furniture -
Subisu Cablenet Pvt.Ltd -
Suman Khanal 65,200.00
Sumegh Tour & Travels Pvt.Ltd -
Tally Nepal -
Whiteboard Ideas Pvt Ltd. -
Wide Tech Solutions -
Work Space Pvt Ltd. -
Security Deposit-Dealer -
Bagh Bhairav E Motors-Security -
Binay Nath Shrestha -
Dharmendra Shah-SD -
Engine Cloud Nepal-SD -
Ganga Prasad Sitaula-Jhapa -
Hetauda Auto Center-SD -
Link Destiny Enterprises Pvt.Ltd.-SD -
Nepal Roaming Bird-Damak(SD) -
Nepal Roaming Bird-Janakpur(SD) -
Nepal Roaming Bird Pvt.Ltd.-SD -
Pathivara Trading-Birtamode SD -
Pathivara Trading -SD -
Shrestha Enterprises-SD -
Suraj Gurung -SD -
Bashyal & Associates -
Drabya Advisory Pvt Ltd -
Event Solution Pvt Ltd -
G. Rubber Prinitng House -
Prashank & Associates -
Provident Fund/CIT -
Akchaya Magar -SSF -
Apil Parajuli-SSF -
Araksh Prajapati-SSF Fund -
Ashok Aryal-SSF -
Ashok Khadgi-PF/CIT -
Bardan Karki - SSF -
Bijendra Brd Singh-SSF Fund -
Bipin Bikram Bista -SSF -
Biplove Aryal-PF/CIT -
Biplove Aryal-SSF Fund -
Govinda Bogati -SSF -
Gunjan Shahi -PF/ CIT -
Krishna Pd Sapkota-SSf Fund -
Krishna Prasad Sapkota-PF/CIT -
Krishna Raj Lamichhane-SSF -
Manish Raut-PF/CIT -
Provident Fund Payable -
Raj Jung Thapa-PF/CIT -
Rameshwor Nath Jha- SSF -
Rupak Bhattarai-SSF Fund -
Rupak Bhattrai-PF/CIT -
Samsad Alam-SSF Fund -
Shrijana K.C-SSF Fund -
Subarna Pradhan-PF/CIT -
Sushil Aryal-SSF -
Rent Payable -
Bhawana Thapa-Electricity/Water Charges -
Bibhuti Pradhan-Water/Electricity -
Prakash Shrestha -Service Center -
Sushil Prasad Dhungel -
Salary Payable 0.75
Akchaya Magar -
Anjali Tamang -
Anjana Mangrati -
Apil Parajuli -
Araksh Prajapati -
Ashok Aryal -
Ashok Khadgi -
Aswon Kapali -
Bardan Karki -
Bijendra Bahadur Singh -
Bikas Rai -
Bipin Bikram Bista -
Biplove Aryal -
Chanchali Tamang -
Govinda Bogati -
Gunjan Shahi -
Hikmat Joshi -
Hom Kumari Kunwar -
Jeevan Dhakal -
Kanchan Poudel -
Khushi Khadgi -
Krishna Prasad Sapkota 0.40
Krishna Raj Lamichhane -
Kunal Kafle -
Lalita Kunwar -
Manish Raut -
Raj Thapa -
Rameshwor Nath Jha -
Rina Tamang -
Rupak Bhattarai -
Samad Alam -
Samragi Bam -
Sarina Ghimire -
Shrijana K.C. 0.35
Srijan Tripathi -
Subarna Pradhan -
Sunil Tamang - Staff -
Sushil Aryal -
Short Term Borrowing -
TR Loan -
STL-CCBLTTBDH7778031(Century Bank) -
STL-CCBLTTBDH7879008(Century Bank) -
STL-CCBLTTBDH7879010TR(Century Bank) -
STL-CCBLTTBDH7879016TR-Century -
STL-CCBLTTBDH7879022TR-Century -
STLCCBLTTBHH7879021TR-Century -
TR Loan -CCBLBDH7879026TR -
TR Loan - CCBLBDH7879027TR -
TR Loan - CCBLTTBDH7879036 -
TR Loan CCBLTTBDHTR036 -
TR NO. CCBLTTBDH7879031TR031 -
TT#CCBLTTBDH7879041TR -
Demand Loan # -
Social Security Tax-Staff 275.60
SSTax-Akchaya -
SSTAx- Anjali -
SSTax-Anjana Mangrati -
SSTax-Apil -
SSTax- Araksh -
SSTax- Ashok Aryal -
SSTax -Ashok Khadgi -
SSTax -Aswon -
SSTax-Bijendra -
SSTax - Bipin Bikram -
SSTax-Biplove -
SSTax - Chanchali -
SSTax -Govinda -
SSTax-Hikmat -
SSTax-Kanchan -
SSTax - Krishna Raj Lamichhane -
SS Tax-Krishna Sapkota -
SSTax-Manish -
SSTax- Rameshwor -
SSTax - Rina -
SSTax-Rupak -
SSTax-Sadip -
SSTax-Samsad Alam -
SSTax-Shrijana K.C -
SSTax-Shrijan Tripathi -
SSTax-Subarna -
SSTax-Sudina 127.00
SSTAX- Sunil -
SSTax- Sushil -
SST - Bardan Karki -
SST- Bikas -
SST- Hom Kumari Kunwar -
SST- Lalita Kunwar -
SST Payable 148.60
SST- Samragi -
SST- Sarina -
SST TAX- GUNJAN -
SST Tax- Jeevan -
SST TAX- KUNAL -
Tax Liabilities-Salary -
TDS on Salary-Ashok Khadgi -
TDS on Rent -
TDS on Rent-Godown Dhapakhel-Shyam Maharjan -
TDS On Rent-Harisiddhi Godown -
TDS on Rent-Head Office(Bibhuti Pradhan) -
TDS on Rent-Naxal First Floor-Bhawana Thapa -
TDS on Rent-Naxal Groundfloor-Bhawana Thapa -
TDS on Rent - Prakash -
TDS on Service -
TDS - G Rubber -
TDS on Consultancy-Drabya -
TDS on Consultancy- PRSH -
TDS on Offer- CB International -
TDS on Offer - Shrestha Enterprises -
TDS on Offer - Sitaula Ent -
TDS on Scratch - BG Video -
TDS on Scratch - Check All -
TDS on Scratch - Engine Cloud -
TDS on Scratch-Kiran Shrestha -
TDS on Scratch - NRB JNK -
TDS on Scratch-Pathibhara -
TDS on Scratch-Prakash Shakya -
TDS on Scratch-Prem Kumar Gurung -
TDS on Scratch-Pushpa Lama -
TDS on Seervice-Marque Media Pvt. Ltd -
TDS on Service -
TDS on Service - Active Domestic -
TDS on Service-ACT Three Sixty -
TDS on Service - All Together -
TDS on Service-Bell International -
TDS on Service-BS Furnishing -
TDS on Service-Digital One -
TDS On Service - Event Solution -
TDS on Service-Glass Dust -
TDS on Service-Graphic Link Pvt.Ltd. -
TDS on Service-Innovative -
TDS on Service - Kinship -
TDS on Service-MAA Advertising -
TDS on Service - Mars Media -
TDS on Service-Merojob Dot Com -
TDS on Service-Millennium -
TDS on Service-Mukti Pd Aryal -
TDS on Service-Next Aussie -
TDS on Service- Om Express Service -
TDS on Service - Possible Art -
TDS on Service-Radiant -
TDS on Service -R & D Innovative -
TDS on Service-Sewa Printing Press -
TDS on Service-Stupa Furniture -
TDS on Service - Subisu Cablenet -
TDS on Service-Tally Nepal -
TDS OnService-TCI Nepal Pvt Ltd -
TDS on Service- Whiteboards Idea -
TDS on Service - Wide Tech -
TDS on Service - Work Space Pvt Ltd -
TDS on Transport - Rameshwor -
TDS Scratch -Pinnacle Motorrad -
Audit Fee Payable -
TDS on Advertisement - Anuska Shrestha -
TDS on Audit Fee -
TDS ON Trasnsporation -
TDS ON Wages -
VAT 13% -
Wages Payable -
Fixed Assets 3,112,034.97
Computer/Printer & Assosseries 346,439.13
Canon Color Printer-G2020 25,203.54
Canon Printer G2010 12,884.96
Destop Computer 89,967.14
Laptop Dell 3401 50,772.86
Laptop Dell Core I3 109,734.52
Laptop-HP I5 31,398.23
Laptop -Lenovo 26,477.88
Furniture & Fixture 428,509.69
Furniture & Fixture-Naxal 160,215.58
Furniture-Naxal 112,440.00
Plastic Table & Chair 2,480.00
Side Table 5,600.00
Skeleton Rack-Naxal 8,495.58
Sofa 2 Seater 25,600.00
Tea Table 5,600.00
Furniture & Fixture-Head Office 136,323.10
Iron Ramp 37,510.80
Skeleton Rack-Warehouse 94,460.21
Intangible Assets 244,600.00
Software & Networking 244,600.00
DPOS SOFTWARE 140,000.00
Tally Software 104,600.00
Leasehold Premises 859,978.25
3D Designing 177,189.50
Leasehold Premises-Naxal 682,788.75
Office Equipment 203,556.90
Air Conditioner 93,420.89
Air Conditioner-Head Office 62,978.41
Air Conditioner -Naxal Showroom 30,442.48
Electrical & Electronic Goods 54,766.77
Attendance Device 25,978.77
CC Camera-Naxal Showroom 18,088.00
Induction Heater 3,500.00
Mobile Set-Account Dept 1,200.00
Trach Light 6,000.00
Kitchen Utensil 9,240.00
Kitchen Utensil 9,240.00
Tools & Equipment 25,156.67
Digital Multimeter 1,120.00
Heat Air Blower 2,390.00
Tools Materials 21,646.67
Fire Extinguisher 9,000.00
Office Stand Fan 3,300.00
UPS 1250 VA With AVR 8,672.57
Vehicles -
Super Splender Ba.23.Pa 546 -
Leasehold Premises - Service Center 976,951.00
Website Development 52,000.00
Current Assets 71,974,163.66
Opening Stock 14,102,409.86
Deposits (Asset) 113,000.00
Bank Guarantee Margin -P04501B0678489 27,000.00
Bid Security - MHA 37,500.00
Cash Margin-P00111I009617778 45,000.00
Jar Deposit 3,500.00
Sundry Debtors 11,355,492.71
001. Showroom Customer 3,624,521.31
Aamir Hajma Khan -
Aayushma Karmacharya -
Agro Thai Foods Pvt Ltd -
Amit Thakur -
Anand Sinha -
Anju Lamsal -
Anuj Manandhar -
Anushaka Shrestha. -
Anzoo Sharma -
Archanan Gautam -
Arshavi Poudel -
Arun Pandey -
Ashikha Poudel -
Ashmita KC -
Ashruti Bajtacharya -
Ayushman Dangol 27,500.00
Babu Shrestha -
Bal Bahadur Fuyal -
Bhoj Rai Bhattrai -
Bibhuti Upreti -
Bijaya Adhikari -
Bikas Shrestha -
Bina Khadgi -
Birata Mainali -
Buddha Chitrakar -
Central Diagnostic Lb & Res.C.P.L -
Chakra Pyatha -
Changunarayan Nagarpalika 996,000.00
CRS Nepal 483,186.00
Dendi Sherpa -
Devi Gurung -
Dhirendra Khatiwada -
Dhurba Adhikari(NMB Bank) -
Durga Devi Kapali -
Durga Gartaula 800.00
Durga Shrestha -
Everest Ad & Event Management Pvt. Ltd -
Gaurav Singh Thapa 128,000.00
GCE Group Pvt. Ltd -
Gyanu Khatri -
Hari Krishna Dahal -
Indra Khadka -
Ishwor Prasad Adhikari -
Jagadishshwor Tamrakar -
Jagat Prajapati -
Jamuna Sapkota -
Jayram Prajapati -
Jeshan Babu Shrestha -
J Four Tech Pvt Ltd -
Joyful Solution Pvt. Ltd -
Karan Baidhya -
Khushboo Dev -
Kiran Shrestha -
Krishna Bahadur Basnet -
Lasakusa Food Product Pvt Ltd -
Lumbini Bikash Bank LTD 500.00
MAA Advertising Pvt Ltd -
Mahesh Khadka -
Mamta Khakurel -
Mana Sapkota -
Mandakini Shrestha 0.01
Manish Acharya -
Manushree Piya 140,000.00
Ministry Of Energy Water Resource & Irrigation 999,200.00
Ministry of Industry, Commerce and Supply 7,168.00
Ministry of Physical Infrastruction & Transport 17,664.00
Ministry of Water Supply -
Mira Puri -
Mithula Analytics Pvt Ltd -
Nepal Academy of Science and Technology -
Nepal Bureau of Standards & Metrology 23,752.00
Nikita Shrestha -
Nirajan Pangeni -
Niraj Thapa Magar -
Nishu Upreti -
Pathao Nepal Pvt.Ltd -
Pathivara Mata Electric Suppliers 842.50
Pawan Kumar Joshi -
Posh Raj Khatiwada 84,000.00
Postal Service Department 7,770.00
Prabhu Ram Pokharel -
Prabin Tamang -
Pradhuman Yadav -
Pragya Panthi -
Prakash Shakya -
Pramita Manandhar -
Pranab Rajbhandari -
Pratima Poudel 13,650.00
Pratishtha Manandhar -
Prem Kumar Gurung -
Prerana Bhandari -
Pushpa Lama -
Rachana Subedi -
Radha Krishna Thapa 20,000.00
Raghav Pandey 96,900.00
Rajani Hardware Pasal 127,000.00
Rajan KC -
Raju Shrestha 26,000.00
Ramesh Bhandari 11,210.00
Ram Pujan Shah -
Ram Sharan Bharati -
Ranjan Basnet -
Ravi Poudel / Smita Kunjali -
Reduct Nepal Pvt. Ltd 3,122.79
Riddhi Giri -
Roshan Kumar Shrestha -
R.Tech Solution Pvt. Ltd. -
Ruben Shrestha -
Sabin Chaulagain -
Sagar Adhikari -
Sajal & Sarthak Suppliers -
Sameer Lamsal -
Sameer Nesur -
Sanchaya Chapagani -
Sanjaya Kumar Shah 24,000.00
Sanju Manandhar -
Sanjya Bista -
Sapana Tamang Bhandari -
Sarjak Dahal -
Saroj Tamang -
Sharadna Shrestha -
Shova Mool -
Shradha Amatya -
Shradha Padhanang -
Shresha Munikar -
Siddhant Neupane -
Sita Bhattarai -
Sitaram Bhattarai -
Srijana Khanal -
Subash Chandra Das Shrestha 1.01
Suchitra Bajrachary -
Sudikshaya Dhakal -
Sujata Bajracharya -
Suman Kumar Shrestha -
Suman Subedi ( TJ Media Pvt Ltd) -
Sumit Manandhar -
Sunil Tamang -
Sunisha Acharya 140,000.00
Sunita Acharya -
Sunita Mainali -
Surath Basu 1,255.00
Suresh Shrestha -
Sushma Upadhyay Bhatta -
Suyogya Bikram Shah -
Sweta Thapa 245,000.00
Tanmai Prasad Patel -
Timila Maharjan -
Uddhav Basnet -
Unitech Civil Engicon Pvt Ltd -
Upal Manandhar -
White Lotus Power Ltd -
WORK LANE -
Yogesh Awale -
002. Dealears 7,730,971.40
BAGH BHAIRAV E MOTORS -
Bagh Bhairav EV -
Baraha Department Store Pvt.Ltd -
BG Video & Electronics -
Binod Khatri -
CB International Trading Pvt Ltd, Surkhet 1,475,074.46
Check All Motors Pvt. Ltd 335,000.00
Dharmendra Motors 1,740,999.81
Drive Green Auto Pvt. Ltd. 245,750.00
Engine Cloud Nepal Pvt. Ltd. 1,276,973.98
Go Green Motors Pvt. Ltd.-Pokhara 1,254,852.89
HONEY MEDICO DISTRIBUTOR -
L Bus Group Pvt Ltd 1,046,749.96
Nepal Roaming Bird Pvt.Ltd-Janakpur -
Nepal Roaming Bird Pvt.Ltd-Teku 317,308.55
Pathivara Trading Pvt. Ltd -
Pinnacle Motorrad Pvt.Ltd 15,512.00
Ramesh Ghimire, Dang -
Rasin Adhikari -
Shrestha Enterprises 15,817.75
Sitaula Enterprises, Jhapa 2,432.00
Spark Auto World Pvt Ltd 4,500.00
Third Wheel Pvt. Ltd. -
Cash Account 3,016.00
Cash In Hand -
Cheque In Hand -
Petty Cash -HO 3,016.00
Petty Cash - Naxal ( Araksh) -
Petty Cash-Naxal Showroom -
Petty Cash-Sushil -
Bank and Cash Account 2,569,568.76
Bank Account 2,569,568.76
Century Bank Ltd-0180000466CA 2,488,569.45
Kamana Sewa Bikash Bank 1,000.00
Machhapuchchhre Bank-5101524964646017 7,950.00
Nepal SBI Bank-20325240200733 47,249.25
NIC Asia Bank Ltd-0494150038157002 12,704.21
Prabhu Bank-0450150293400018 5,266.53
Prime Bank-00105965CA 6,829.32
Advance on Rent 100,575.00
Bhawana Thapa-Naxal (First Floor) 29,700.00
Bhawana Thapa(Naxal Rent-Ground Floor) -
Bibhuti Pradhan -Head Office Rent -
Pramod Agrawal(Harisiddhi Godown) 70,875.00
Advance to Suppliers 20,209,439.21
Pawan Milan Joshi 5,000,000.00
TT # 20322TS001760 NEO 4,345,346.84
TT # 20322TS001771 - Spare -
TT # 20322TS001899 - Epluto 2,126,156.09
TT # 20322TS001953 - 7G 4,627,516.20
TT#CCBLBDH7879040- SPARE -
TT#CCBLTTBDH7879021 28,827.00
TT # CCBLTTBDH7879031 -
TT#CCBLTTBDH7879036 3,843,572.51
TT#CCBLTTBDH7879037 -
TT# CCBLTTBDH7879041 237,934.09
TT#CCBLTTBDH7879043 86.48
Loans & Advances 10,769,419.88
Custom Agent 16,430.95
Ajit Bhandari 16,430.95
MPA Suppliers -
TCI Nepal Pvt.Ltd-Logistics -
Import Insurance / Bank Charge 52,015.91
Bank Charge-Import 12,788.89
Insurance Expenses-Import 39,227.02
Sister Company 8,333,648.61
New Energy Motors Pvt. Ltd 8,333,648.61
10% Margin on TT 2,180,532.41
Ashu Roadlines -
Iroj Shrestha 5,000.00
Krishna Tandukar-Yatayat 592.00
NADA Automobiles Association of Nepal 181,200.00
Sushila Joshi -
World Wide Legal Service P Ltd -
Prepaid Expenses 23,630.44
Prepaid Insurance Expenses 21,119.28
Prepaid Internet Expenses 2,511.16
Security Deposit 481,000.00
Pur Energy Pvt.Ltd.-Security Deposit 480,000.00
Security Deposit(Department of Commerce) 1,000.00
Staff Advance 1,135,000.00
Akshay Magar - SA -
Anjali Tamang- SA -
Apil Parajuli - SA -
Ashok Aryal -SA 260,000.00
Ashok Khadgi-SA -
Bardan Karki - SA -
Bijendra Sing-SA -
Biplove Aryal-SA -
Govinda Bogati-SA -
Krishna Sapkota-SA -
Rameshwor Nath Jha-SA 275,000.00
Rupak Bhattrai-SA -
Samsad Alam-SA -
Subarna Pradhan-SA -
Suman Kumari Joshi-SA 600,000.00
Sushil Aryal - SA -
TDS Receivable 2,920.35
TDS Receivable - WPL 2,920.35
ADVANCE TAX 2077-79 2,775.00
Advance Tax 2078-79 2,000,000.00
VAT Receivable 9,105,916.45
Sales Accounts 8,203,097.33
Dealer Sales -
Sales A/C -
Sales Return 8,203,097.33
Showroom Sales -
Spare Parts -
Purchase Accounts 48,406,489.28
Purchase Account -Import 48,033,667.34
Purchase Account -Local 372,821.94
Direct Expenses 13,267,441.74
Cost of Goods Sold 45,404.05
Custom Clearance Charge 29,203.05
Excise Duty 16,201.00
Direct Cost by Qty 7,780,569.50
Carriage Inward 369,520.00
Freight Charge 2,652,209.50
Road Development Fund 4,140,000.00
Vehicle Registration Expenses 618,840.00
Direct Cost by Value 5,441,468.19
Custom Duty 5,266,447.12
Import -Bank Charge 66,638.64
Import- Insurance Expenses 108,382.43
Indirect Incomes -
Discount Income -
Service Charge -
Indirect Expenses 14,670,684.09
Audit Fee 40,000.00
Audit Expenses 20,000.00
Internal Audit Fee 20,000.00
Bank Charge 97,478.63
Bank Charge-Nepal SBI 2,359.38
Bank Charges-Century Bank 83,178.10
Bank Charges-Nabil Bank 8,321.15
Bank Charges-NIC 295.00
Bank Charges(Prabhu Bank) 3,325.00
Consultancy Fee 250,619.00
Consultancy Fee - Drabya 10,619.00
Consultancy Fee-Mukti Aryal 90,000.00
Consultancy Fee- PRSH 150,000.00
Discount Allowed 68,918.14
Cash Discount 68,918.14
Fuel Expenses 195,668.35
Fuel Expenses 47,773.35
Fuel Expenses-Ba.23.Pa 546 7,456.00
Fuel Expenses-Vehicle 4182 Ecosport 140,439.00
Insurance Expenses 40,468.25
House Insurance 2,820.00
Insurance Expenses 27,652.04
Vehicle Insurance 9,996.21
Marketing Expenses 119,562.18
Advertisement Expenses 80,961.00
Guest Entertainment 38,601.18
Miscellaneous Expenses 23,480.00
Miscellaneous Expenses 23,480.00
Office Expenses 394,560.80
Utility Expenses 201,841.07
Electricity/Water Expenses 101,825.40
Elecricity/Water/cleaning Charge-Naxal 73,125.00
Electricity / Water - Harisiddhi 1,300.00
Water/Electricity Expenses-Head Office 27,400.40
Mobile Expenses 87,607.19
9801976690-Managing Director 5,415.96
9801976691- Finance Dept 4,164.89
9801976692-Showroom Manager 5,464.63
9801976693-Technical Manager 902.66
9801976694-Marketing Dept 5,865.78
9801976695-Runner 5,615.96
9801976696-Technical Supervisor 5,464.63
9801976697-Assistant 5,061.35
9801976698- Assistant 451.33
Mobile Expenses-9851104399 43,500.00
Mobile Expenses-9851115334 5,500.00
Mobile -Other 200.00
Telephone Expenses 12,408.48
Telephone Expenses-014535635 12,408.48
Cleaning Expenses-Baneshwor 2,322.61
Cleaning Expenses-Naxal 12,435.00
Computer/Printer Assessories 7,256.64
Membership Fee-Gorkhapatra 2,150.00
Office Expenses-Head Office 48,413.00
Office Expenses-Naxal 72,417.48
Office Expense-Warehouse Hattiban 16,170.00
Puja Exp 5,995.00
Puja Operating Expenses 17,130.00
Registration Fee 130.00
Registration - NADA 5,000.00
Roundoff -
Wastage Charge-Baneshwor 3,300.00
Registration Expenses 989,550.00
Renewal Fee 2,626.00
Agency Renewal Fee 1,126.00
Exim Renewal Fee 1,500.00
Vehicle Renewal Expenses 25,400.00
Ba.12.Cha 4182(Ecosport)-Renewal 25,400.00
Company Registration Fee 12,000.00
Registration in Metropolitan City 62,070.00
Vehicle Namshari Expenses 297,788.00
Vehicle Tax on Sold 589,666.00
Rental Expenses 2,636,750.00
Rent Expenses-Harisiddhi Godown 918,750.00
Rent Expenses-Head Office-Baneshwor 720,000.00
Rent Expenses-Naxal First Floor 396,000.00
Rent Expenses-Naxal Ground Floor 552,000.00
Rent - Service Center 50,000.00
Repair & Maintenence 236,204.70
Repair & Maintenence 42,698.00
Repair & Maintenence-Vehicles 120,771.70
Servicing/Washing Expenses 68,325.00
Vehicle-Ba.23.Pa 546 4,410.00
Salary & Allowances 8,074,978.40
Dashain Allowance-HO 316,855.00
Salary Expenses-HO 6,753,678.40
Stipend Expenses 273,045.00
Wages Expenses 731,400.00
Transportation Expenses 59,019.00
Local Conveyance 59,019.00
Travelling Expenses 1,180,457.98
Air Ticketing 767,218.00
Lodging & Fooding 375,265.18
PCR TEST 4,001.50
Taxi Fare 33,973.30
2W/3W Assembly Industry 25,000.00
Courier Charges 27,212.10
Electricity / Garbage / Internet -Service Center 1,726.00
Internet Expenses-Naxal 38,992.17
Load/Unload Charge 3,260.00
Printing & Stationery 131,965.00
Tax Expense 2,036.00
Tender Expenses 6,500.00
TRAINING EXPENSES 5,182.39
Unloading Charge 21,095.00
Interest Exp 1,162,343.82
Interest Expenses 1,162,343.82
Interest Expenses-Century Bank 1,054,481.73
Interest on Century OD-0180000023BO 77,112.60
Interest on Century TR-7778031 98,745.16
Interest on DL # P2270831DC01 38,303.96
Interest on Loan - E2270831TR08 44,209.80
Interest On loan E2270831TR09 65,219.20
Interest On Loan No. E2270831TR07 93,315.24
Interest on Loan -P2270831DC02 60,078.10
Interest on TR # E2270831TR04 30,188.71
Interest On TR Century-7879008 36,357.36
Interest on TR No. E2170831TR04 93,055.72
Interest on TR No.E2170831TR05 119,167.84
Interest Expenses-Nabil Bank 107,862.09
Interest On OD-04701017500666 107,862.09
Selling and Distribution Exp 3,810,393.69
Sales Promotion 1,444,635.77
Boosting Expenses 237,260.00
Company T-Shirt 90,000.00
Promotional Materials 768,291.65
Promotion Expenses 349,084.12
Selling & Distribution Expenses 832,979.92
Carriage Outward 628,271.75
Expo and Exihibition Exp 22,899.11
Marine Insurance-Local 82,652.15
Packing Expenses 99,156.91
Exchange Discount 10,000.00
Exchange Offer 24,000.00
Launch Offer 25,000.00
Management Fee -
Media Promotion Exp 320,500.00
New Year Offer 2021 50,000.00
Scratch Discount 334,750.00
Sure Shot Cashback 417,000.00
Staff Welfare Expenses 303,175.32
Lunch Expenses/Allowances 300,640.32
Lunch Expenses-Head Office 156,707.72
Staff Refreshment 116,309.60
Staff Refreshment-Naxal 27,623.00
Medical Expenses 2,535.00
Profit & Loss A/c 6,037,455.24
Grand Total 171,249,996.77
As Per tally
Final Adjusted Trial
Credit
32,875,000.00
7,875,000.00
3,125,000.00
2,000,000.00
1,500,000.00
1,250,000.00
-
25,000,000.00 As per Share Lagat
6,200,000.00 6,250,000.00
4,000,000.00
3,000,000.00
9,300,000.00 9,250,000.00
2,500,000.00
2,309,956.04
2,309,956.04
- 7,985,598.20 67500 7358690.95 597,207.25
2,309,956.04 7,918,098.20 626,907.25 112,500.01
- 7,955,898.20 142,200.01
26,583,700.56 67,500.00
1,653,189.88 74,700.01
138,819.21 37800
138,819.21 112,500.01
243,560.56
-
- 3,859,092.15 3442289.33 416,802.82
- - 67,904.42
-
850.00
-
-
-
-
0.20
113,200.00
-
-
-
-
-
-
-
0.36
-
-
-
-
-
-
-
-
-
-
-
-
-
-
8,150.00
-
27,875.00
-
-
-
-
-
-
5,400.00
-
-
-
-
-
88,085.00
-
-
-
1,270,810.11
-
200,000.00
200,000.00
70,810.11
200,000.00
-
-
-
100,000.00
100,000.00
-
100,000.00
100,000.00
200,000.00
-
-
-
-
-
288,116.10
13,212.90
9,564.00
-
40,800.00
25,000.00
7,664.40
-
-
8,640.00
17,094.80
70,560.00
1,890.00
-
-
-
-
63,120.00
-
16,440.00
-
-
-
-
-
14,130.00
1,726.00
-
-
1,726.00
-
611,943.77
19,864.00
10,098.00
-
-
-
42,372.00
164,296.92
43,361.00
14,182.00
-
-
-
12,634.52
63,261.00
48,708.00
8,524.00
11,905.00
-
11,905.00
0.33
9,900.00
-
-
15,854.00
-
-
-
16,236.00
63,261.00
0.50
-
7,834.00
7,834.00
-
11,905.50
-
11,905.00
16,102.00
13,400,000.00
8,400,000.00
-
-
-
-
-
-
-
-
-
-
-
1,498,000.00
3,164,000.00
1,499,000.00
2,239,000.00
5,000,000.00
39,827.80
667.00
1,183.00
-
1,667.60
157.75
1,939.17
3,375.00
2,815.00
1,593.47
346.20
1,261.13
3,875.00
3,214.00
1,232.00
133.33
394.00
1,112.49
-
748.93
3,875.00
1,786.83
-
647.00
769.13
1,026.17
1,584.00
-
120.00
1,871.60
389.00
150.00
130.00
520.00
-
435.00
443.00
86.00
120.00
160.00
602,342.33
602,342.33
195,138.03
7,780.00
16,875.00
72,000.00
34,983.00
58,500.03
5,000.00
249,895.42
7,350.00
159.30
2,250.00
10,612.50
4,980.00
3,600.00
12,975.00
3,125.00
41,750.00
1,250.00
62,837.50
27,100.00
1,250.00
1,250.00
2,500.00
120.00
3,860.07
750.00
5,257.42
870.00
130.00
454.00
1,646.00
265.49
-
5,420.25
-
996.00
667.00
225.00
240.00
10,651.10
13,500.00
-
997.00
1,476.00
177.00
53.00
1,263.00
890.27
192.00
1,185.00
1,416.00
450.00
857.52
1,523.00
1,999.00
9,375.00
-
-
600.00
-
-
9,539,421.23
1,500.00
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
3,365,749.48
- 14,022,029.78 80,380.08
-
-
-
-
-
3,214,106.67
2,711,923.99
-
-
-
105,000.00
-
-
-
-
-
-
-
600.00
-
-
-
-
-
-
-
-
600.00
-
3,000.00
-
-
5,840.00
900.00
-
-
-
-
499.99
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
5,000.00
-
100,000.00
-
50,000.00
-
-
-
-
310.00
-
-
-
-
519,048.00
-
-
-
-
-
1.00
-
-
-
-
-
-
-
-
-
-
10,000.00
-
-
-
-
-
-
-
-
-
-
-
-
260,000.00
-
-
-
1,050.00
1,100.00
5,000.00
-
-
-
4,500.00
250,000.00
-
-
500.00
270,000.00
123,000.00
-
-
3,550.00
-
-
-
-
6,875.00
-
-
260,000.00
260,000.00
-
-
179,000.00
-
-
-
1,250.00
-
-
-
-
22,450.00
-
240,000.00
4,250.00
-
10,000.00
-
1,600.00
-
-
7,000.00
-
-
-
-
-
-
502,182.68
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2,182.68
-
-
500,000.00
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- Verified by bank statements
- 0
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
14,910.23
-
-
-
-
-
-
-
-
-
-
14,910.23
-
-
-
-
-
-
-
-
- 480,500.00 525500 45,000.00
-
-
136,732.58
7,131.00
-
1.00
-
0.14
-
-
-
0.61
-
-
-
-
129,486.83
-
113.00
-
-
-
-
-
106,102,571.16
76,809,392.22
-
-
28,154,049.49
1,139,129.45
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
13,019.02
5,000.00
8,019.02
0.51
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
0.51
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
0.51
-
-
- Registration Expenses Amount
- Agency Renewal Fee 1,126.00
- Exim Renewal Fee 1,500.00
- Ba.12.Cha 4182(Ecosport)-Renewal 25,400.00
- Company Registration Fee 12,000.00
- Registration in Metropolitan City 62,070.00
- Vehicle Namshari Expenses 297,788.00
- Vehicle Tax on Sold 589,666.00
- Registration Fee 130.00
- Registration - NADA 5,000.00
- 994,680.00
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- 26,007.50
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- Sales Promotion Expenses
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- 104030
-
-
-
-
-
-
-
-
171,249,996.77
Other Receivable
Ajit Bhandari 16,430.95
Iroj Shrestha 5,000.00
Krishna Tandukar-Yatayat 592.00
Insurance Agent 138,355.44
160,378.39
Bank Margin
10% Margin on TT 2,180,532.41
Bank Guarantee Margin -P04501B0678489 27,000.00
Cash Margin-P00111I009617778 45,000.00
2,252,532.41
Security Deposits
Jar Deposit 3,500.00
Bid Security - MHA 37,500.00
Pur Energy Pvt.Ltd.-Security Deposit 480,000.00
Security Deposit(Department of Commerce) 1,000.00
NADA Automobiles Association of Nepal 181,200.00
703,200.00
Showroom Customers
Receivable from customers
Receivable 3,624,521.31
Payable (2,711,923.99)
Net receivable from Customers 912,597.32
Dealers
Advance 7,730,971.40
Payable (502,182.68)
Net payable from Dealers 7,228,788.72
SSTax
Payable 39,827.80
(275.60)
Net Payable 39,552.20
Vat
VAT 13% 9,539,421.23
VAT Receivable 9,105,916.45
Net Payable 433,504.78
Kathmandu, Nepal
12. Revenue from Operations FY 2078-79 FY 2077-78

Sales 106,102,571.16 17,145,729.83
Less: Sales Return 8,203,097.33 -
Total 97,899,473.83 17,145,729.83
13. Cost of Goods Sold FY 2078-79 FY 2077-78

Opening Stock 14,102,409.86 -
Add: Purchase 48,406,489.28 20,073,197.96
Add: Direct Expenses 13,267,441.74 6,121,476.74
Less: Closing Stock 8,859,418.15 14,102,409.86
Total 66,916,922.73 12,092,264.84
14. Other Income FY 2078-79 FY 2077-78

Other Income 13,019.02 -
Total 13,019.02 -
Kathmandu, Nepal
15. Administration Expenses FY 2078-79 FY 2077-78

Salary Expenses 7,343,578.40 5,383,285.01
Wages 755,755.00 17,373.74
Consultancy Fees 250,619.00 265,000.00
Advertisement Expenses 119,562.18 473,694.12
Audit Fee Expenses 20,000.00 30,000.00
Bank Charges 110,267.52 220,628.02
Discount Expenses 68,918.14 18,750.00
Fuel Expenses 195,668.35 96,751.80
Insurance Expenses 79,695.27 29,481.81
Internal Audit Fee 20,000.00 30,000.00
Management Fee - 203,571.00
Tax Expenses 6,446.00
Membership Fee-Newspaper 2,150.00 7,500.00
Cleaning Expenses 14,757.61 -
Miscellaneous Expenses 23,480.00 172,093.78
Office Expenses 137,000.48 485,687.33
Telephone & Internet Expenses 140,733.84 11,563.87
Electricity & Water Expenses 101,825.40 -
Postage and Courier 27,212.10 2,040.00
Printing & Stationery Expenses 131,965.00 105,568.87
Registration and Renewals 994,680.00 187,297.00
Rent 2,636,750.00 1,722,613.00
Repair and Maintenance 231,794.70 57,871.85
Training Expenses 5,182.39 -
Tender Expenses 6,500.00 -
License fee 25,000.00 -
Waste Management Expenses 3,299.49
Puja Expenses 23,125.00 -
Staff Welfare Expenses 303,175.32 100,111.97
Electronic Accessories 7,256.64 -
Transportation Expenses 59,019.00 63,095.00
Travelling Expenses 1,180,457.98 236,542.70
Total 15,025,874.81 9,920,520.87
16. Depreciation and Amortisation FY 2078-79 FY 2077-78

Depreciation for Tangible Assets 324,103.07 211,805.90
Ammortization on Intangible Assets 30,120.00 19,400.00
Total 354,223.07 231,205.90
Kathmandu, Nepal
17. Selling & Distribution Expenses FY 2078-79 FY 2077-78

Advertisement Expenses - 72,500.00
Event Expenses 22,899.11 149,725.68
Sale Promotion Expenses 2,977,413.77 517,202.60
Selling and Distribution Expenses 99,156.91 70,243.35
Insurance Expenses 82,652.15 -
Carriage Expenses 628,271.75 -
Total 3,810,393.69 809,671.63
18. Interest Expenses FY 2078-79 FY 2077-78

Interest on Loan 1,162,343.82 129,521.84
Total 1,162,343.82 129,521.84
Kathmandu, Nepal
Depreciation Chart for the FY 2078/79
2. Property, Plant & Equipments (PPE)
Amount in NPR
Leasehold Furniture & Computers & Tools &
Particulars Vehicles Total
Development Fixtures Office Equipments Equipments
For the year ended Ashad 32, 2079
Cost:
At start of year (Shrawan 1, 2078) 904,135.00 412,992.52 219,539.83 216,409.57 24,000.00 1,777,076.92
Additions 976,951.00 326,398.80 - - - 1,303,349.80
Disposals - - - - (20,000.00) (20,000.00)
At end of year (Ashad 32, 2079) 1,881,086.00 739,391.32 219,539.83 216,409.57 4,000.00 3,060,426.72
Accumulated depreciation:
At start of year (Shrawan 1, 2078) 44,156.75 81,831.54 40,002.37 41,815.25 4,000.00 211,805.91
Charge for the year 91,846.46 232,256.61 - - - 324,103.07
Disposals - - - - - -
At end of year (Ashad 32, 2079) 136,003.21 314,088.15 40,002.37 41,815.25 4,000.00 535,908.98
Carrying amounts as on Ashad 32, 2079 1,745,082.79 425,303.17 179,537.46 174,594.32 - 2,524,517.74

Cost:
At start of year (Shrawan 1, 2077) - - - - - -
Additions 904,135.00 412,992.52 219,539.83 216,409.57 24,000.00 1,777,076.92
At end of year (Ashad 31, 2078) 904,135.00 412,992.52 219,539.83 216,409.57 24,000.00 1,777,076.92
At start of year (Shrawan 1, 2077) - - - - - -
Charge for the year 44,156.75 81,831.54 40,002.37 41,815.25 4,000.00 211,805.90
At end of year (Ashad 31, 2078) 44,156.75 81,831.54 40,002.37 41,815.25 4,000.00 211,805.90
Carrying amounts as on Ashad 31, 2078 859,978.25 331,160.98 179,537.46 174,594.32 20,000.00 1,565,271.02
For PRSH & Associates -

Chartered Accountant -
-------------------------------
Subash Poudel, FCA
(Partner)

Kathmandu, Nepal
3. Intangible Assets
Amount in NPR
Year ended 32nd Ashad 2079
Cost:
At start of year (1st Shrawan 2078) 97,000.00
Additions 219,000.00
At end of year (32nd Ashad 2079) 316,000.00
Accumulated amortization:
At start of year (1st Shrawan 2078) 19,400.00
Charge for the year 30,120.00
At end of year (32nd Ashad 2079) 49,520.00
Carrying amounts as on 32nd Ashad 2079 266,480.00
Year ended 31st Ashad 2078

Cost:
At start of year (1st Shrawan 2077) -
Additions 97,000.00
At end of year (31st Ashad 2078) 97,000.00
Accumulated amortization:
At start of year (1st Shrawan 2077) -
Charge for the year 19,400.00
At end of year (31st Ashad 2078) 19,400.00
Carrying amounts as on 31st Ashad 2078 77,600.00
Bank Charges
Bank Charge-Nepal SBI 2,359.38
Bank Charges-Century Bank 83,178.10
Bank Charges-Nabil Bank 8,321.15
Bank Charges-NIC 295.00
Bank Charges(Prabhu Bank) 3,325.00
Bank Charge-Import 12,788.89
110,267.52
Sales Promotion Expenses

Exchange Discount 10,000.00
Exchange Offer 24,000.00
Launch Offer 25,000.00
Media Promotion Exp 320,500.00
Scratch Discount 334,750.00
Sure Shot Cashback 417,000.00
Boosting Expenses 237,260.00
Company T-Shirt 90,000.00
Promotional Materials 768,291.65
Promotion Expenses 349,084.12
2,977,413.77
Internet and Communication Expenses
Mobile Expenses 87,607.19

Telephone Expenses-014535635 12,408.48
Internet Expenses-Naxal 38,992.17
Electricity / Garbage / Internet -Service Center 1,726.00
140,733.84
Interest Expenses
Interest on Century OD-0180000023BO 77,112.60
Interest on DL # P2270831DC01 38,303.96
Interest on Loan - E2270831TR08 44,209.80
Interest On loan E2270831TR09 65,219.20
Interest On Loan No. E2270831TR07 93,315.24
Interest on Loan -P2270831DC02 60,078.10
Interest On TR Century-7879008 36,357.36
Interest On OD-04701017500666 107,862.09
1,162,343.82
Kathmandu, Nepal
Depreciation Chart for the FY 2078/79
Schedule-2
Opening Closing
Rate of Depreciation Addition up to Addition up to Addition up to Total Additons Absorbed Unabsorbed Deletion Depreciation Depreciaton Depreciation
PARTICULARS during the Base for the
Depreciation Base Poush Chaitra Ashad Additions Additions during the Year Base
(01.04.2078) Year year (32.03.2079)
Pool A:
Leasehold and Development Assets 5% 859,978.25 976,951.00 - - 976,951.00 976,951.00 - - 1,836,929.25 91,846.46 1,745,082.79
Sub Total Pool A 859,978.25 976,951.00 - - 976,951.00 976,951.00 - - 1,836,929.25 91,846.46 1,745,082.79
Pool B:
Furnitures & Fixture 25% 331,160.97 33,185.85 73,008.87 24,339.85 130,534.57 89,971.71 40,562.86 - 421,132.68 105,283.17 356,412.37
Computer 25% 179,537.47 109,734.52 - 57,167.14 166,901.66 128,790.23 38,111.43 - 308,327.70 77,081.93 269,357.20
Office Equipments 25% 174,594.33 16,990.00 11,972.57 - 28,962.57 24,971.71 3,990.86 - 199,566.04 49,891.51 153,665.39
Sub Total Pool B 685,292.77 159,910.37 84,981.44 81,506.99 326,398.80 243,733.66 82,665.14 - 929,026.43 232,256.61 779,434.96
Pool C:
Vehicles 20% 20,000.00 - - - - - - 20,000.00 - - -
Sub Total Pool C 20,000.00 - - - - - - 20,000.00 - - -
Pool D:
Plants and Machinery 15% - - - - - - - - - - -
Sub Total Pool D - - - - - - - - - - -
Pool E:
Intangible Assets - 77,600.00 - - 219,000.00 219,000.00 73,000.00 146,000.00 - 150,600.00 30,120.00 266,480.00
Sub Total Pool E 77,600.00 - - 219,000.00 219,000.00 73,000.00 146,000.00 - 150,600.00 30,120.00 266,480.00
GRAND TOTAL 1,642,871.02 1,136,861.37 84,981.44 300,506.99 1,522,349.80 1,293,684.66 228,665.14 20,000.00 2,916,555.68 354,223.07 2,790,997.75
Rate of
Block Depreciation Paticulars
Block-A Building & Leasehold Premises 5% 3D Designing
Block-A Building & Leasehold Premises 5% Leasehold Premises-Naxal
Block-A Building & Leasehold Premises 5% Leasehold Premises - Service Center
Block-B Computer, Office Equipment & Furniture F 25% Canon Color Printer-G2020
Block-B Computer, Office Equipment & Furniture F 25% Canon Printer G2010
Block-B Computer, Office Equipment & Furniture F 25% Destop Computer
Block-B Computer, Office Equipment & Furniture F 25% Laptop Dell 3401
Block-B Computer, Office Equipment & Furniture F 25% Laptop Dell Core I3
Block-B Computer, Office Equipment & Furniture F 25% Laptop-HP I5
Block-B Computer, Office Equipment & Furniture F 25% Laptop -Lenovo
Block-B Computer, Office Equipment & Furniture F 25% Furniture-Naxal

Block-B Computer, Office Equipment & Furniture F 25% Plastic Table & Chair
Block-B Computer, Office Equipment & Furniture F 25% Side Table
Block-B Computer, Office Equipment & Furniture F 25% Skeleton Rack-Naxal
Block-B Computer, Office Equipment & Furniture F 25% Sofa 2 Seater
Block-B Computer, Office Equipment & Furniture F 25% Tea Table
Block-B Computer, Office Equipment & Furniture F 25% Furniture & Fixture-Head Office
Block-B Computer, Office Equipment & Furniture F 25% Iron Ramp
Block-B Computer, Office Equipment & Furniture F 25% Skeleton Rack-Warehouse
Block-B Computer, Office Equipment & Furniture F 25% Air Conditioner-Head Office
Block-B Computer, Office Equipment & Furniture F 25% Air Conditioner -Naxal Showroom
Block-B Computer, Office Equipment & Furniture F 25% Attendance Device
Block-B Computer, Office Equipment & Furniture F 25% CC Camera-Naxal Showroom
Block-B Computer, Office Equipment & Furniture F 25% Induction Heater
Block-B Computer, Office Equipment & Furniture F 25% Mobile Set-Account Dept
Block-B Computer, Office Equipment & Furniture F 25% Trach Light
Block-B Computer, Office Equipment & Furniture F 25% Kitchen Utensil
Block-B Computer, Office Equipment & Furniture F 25% Digital Multimeter
Block-B Computer, Office Equipment & Furniture F 25% Heat Air Blower
Block-B Computer, Office Equipment & Furniture F 25% Tools Materials
Block-B Computer, Office Equipment & Furniture F 25% Fire Extinguisher
Block-B Computer, Office Equipment & Furniture F 25% Office Stand Fan
Block-B Computer, Office Equipment & Furniture F 25% UPS 1250 VA With AVR
Block-C Vehicle 20% Super Splender Ba.23.Pa 546
Block-E Intangible Asset 5 DPOS SOFTWARE

Block-E Intangible Asset 5 Tally Software
Block-E Intangible Asset 5 Website Development
Addition
Opening Upto Poush Upto Chaitra Upto Ashadh Total Additions

177,189.50 - - - -
682,788.75 - - - -
- 976,951.00 - - 976,951.00
859,978.25 976,951.00 - - 976,951.00
25,203.54 - - - -
12,884.96 - - - -
32,800.00 - - 57,167.14 57,167.14
50,772.86 - - - -
- 109,734.52 - - 109,734.52
31,398.23 - - - -
26,477.88 - - - -
179,537.47 109,734.52 - 57,167.14 166,901.66
112,440.00 - - - -
2,480.00 - - - -
5,600.00 - - - -
8,495.58 - - - -
25,600.00 - - - -
5,600.00 - - - -
116,854.05 - - 19,469.05 19,469.05
32,640.00 - - 4,870.80 4,870.80
21,451.34 33,185.85 73,008.87 - 106,194.72
331,160.97 33,185.85 73,008.87 24,339.85 130,534.57
62,978.41 - - - -
30,442.48 - - - -
25,978.77 - - - -
18,088.00 - - - -
- 3,500.00 - - 3,500.00
1,200.00 - - - -
6,000.00 - - - -
9,240.00 - - - -
1,120.00 - - - -
- 2,390.00 - - 2,390.00
19,546.67 2,100.00 - - 2,100.00
- 9,000.00 - - 9,000.00
- - 3,300.00 - 3,300.00
- - 8,672.57 - 8,672.57
174,594.33 16,990.00 11,972.57 - 28,962.57
20,000.00 - - - -
20,000.00 - - - -
- - - 140,000.00 140,000.00
25,600.00 - - 79,000.00 79,000.00
52,000.00 - - - -
77,600.00 - - 219,000.00 219,000.00
1,642,871.02 1,136,861.37 84,981.44 300,506.99 1,522,349.80
poush jan 14,2022
Chaitra April 14,2022
Ashad July 16,2022
Depreciation
Depreciation base During the
Absorbed Additions Unabsorbed Additions Deletion for the year year
- - - 177,189.50 8,859.48
- - - 682,788.75 34,139.44
976,951.00 - - 976,951.00 48,847.55
976,951.00 - - 1,836,929.25 91,846.46
- - - 25,203.54 6,300.89
- - - 12,884.96 3,221.24
19,055.71 38,111.43 - 51,855.71 12,963.93
- - - 50,772.86 12,693.22
109,734.52 - - 109,734.52 27,433.63
- - - 31,398.23 7,849.56
- - - 26,477.88 6,619.47
128,790.23 38,111.43 - 308,327.70 77,081.93
- - - 112,440.00 28,110.00
- - - 2,480.00 620.00
- - - 5,600.00 1,400.00
- - - 8,495.58 2,123.90
- - - 25,600.00 6,400.00
- - - 5,600.00 1,400.00
6,489.68 12,979.37 - 123,343.73 30,835.93
1,623.60 3,247.20 - 34,263.60 8,565.90
81,858.43 24,336.29 - 103,309.77 25,827.44
89,971.71 40,562.86 - 421,132.68 105,283.17
- - - 62,978.41 15,744.60
- - - 30,442.48 7,610.62
- - - 25,978.77 6,494.69
- - - 18,088.00 4,522.00
3,500.00 - - 3,500.00 875.00
- - - 1,200.00 300.00
- - - 6,000.00 1,500.00
- - - 9,240.00 2,310.00
- - - 1,120.00 280.00
2,390.00 - - 2,390.00 597.50
2,100.00 - - 21,646.67 5,411.67
9,000.00 - - 9,000.00 2,250.00
2,200.00 1,100.00 - 2,200.00 550.00
5,781.71 2,890.86 - 5,781.71 1,445.43
24,971.71 3,990.86 - 199,566.04 49,891.51
- - 20,000.00 - -
- - 20,000.00 - -
46,666.67 93,333.33 46,666.67 9,333.33
26,333.33 52,666.67 - 51,933.33 10,386.67
- - - 52,000.00 10,400.00
73,000.00 146,000.00 - 150,600.00 30,120.00
1,293,684.66 228,665.14 20,000.00 2,916,555.68 354,223.07
Closing
Depreciation base
168,330.03
648,649.31
928,103.45
1,745,082.79
18,902.66
9,663.72
77,003.21
38,079.65
82,300.89
23,548.67
19,858.41
269,357.20 -
84,330.00
1,860.00
4,200.00
6,371.69
19,200.00
4,200.00
105,487.17
28,944.90
101,818.62
356,412.37 380,569.83
47,233.81
22,831.86
19,484.08
13,566.00
2,625.00
900.00
4,500.00
6,930.00
840.00
1,792.50
16,235.00
6,750.00
2,750.00
7,227.14
153,665.39
-
-
130,666.67
94,213.33
41,600.00
266,480.00
2,790,997.75
White Lotus Motors Pvt. Ltd-
Particulars 2078/2079
16-Jul-2021 to 16-Jul-2022
FIFO Perpetual
Closing Balance
Quantity Rate Value
E Pluto 7G 9 pcs 148974.67 1340772.05
E Trance NEO 28 pcs 149598.17 4188748.66
E Trance Plus 3 pcs 106136.39 318409.16
Spare Parts 9281 pcs 257.45 2389385.85
TEST RIDE 3 pcs 141738.66 425215.99
Bartica Faraday Machine 1 pcs 196886.44 196886.44
Grand Total 9325 pcs 8859418.15
Fixed Assets
White Lotus Motors Pvt. Ltd-2078/2079
Particulars 16-Jul-2021 to 16-Jul-2022
Opening Transactions Closing
Balance Debit Credit Balance
Computer/Printer & Assosseries 179537.47 Dr 166901.66 346439.13 Dr
Canon Color Printer-G2020 25203.54 Dr 25203.54 Dr
Canon Printer G2010 12884.96 Dr 12884.96 Dr
Destop Computer 32800.00 Dr 57167.14 89967.14 Dr
Laptop Dell 3401 50772.86 Dr 50772.86 Dr
Laptop Dell Core I3 109734.52 109734.52 Dr
Laptop-HP I5 31398.23 Dr 31398.23 Dr
Laptop -Lenovo 26477.88 Dr 26477.88 Dr
Furniture & Fixture 331160.97 Dr 97348.72 428509.69 Dr
Furniture & Fixture-Naxal 160215.58 Dr 160215.58 Dr
Furniture-Naxal 112440.00 Dr 112440.00 Dr
Plastic Table & Chair 2480.00 Dr 2480.00 Dr
Side Table 5600.00 Dr 5600.00 Dr
Skeleton Rack-Naxal 8495.58 Dr 8495.58 Dr
Sofa 2 Seater 25600.00 Dr 25600.00 Dr
Tea Table 5600.00 Dr 5600.00 Dr
Furniture & Fixture-Head Office 116854.05 Dr 19469.05 136323.10 Dr
Iron Ramp 32640.00 Dr 4870.80 37510.80 Dr
Skeleton Rack-Warehouse 21451.34 Dr 73008.87 94460.21 Dr
Intangible Assets 25600.00 Dr 219000.00 244600.00 Dr
Software & Networking 25600.00 Dr 219000.00 244600.00 Dr
DPOS SOFTWARE 140000.00 140000.00 Dr
Tally Software 25600.00 Dr 79000.00 104600.00 Dr
Leasehold Premises 859978.25 Dr 859978.25 Dr
3D Designing 177189.50 Dr 177189.50 Dr
Leasehold Premises-Naxal 682788.75 Dr 682788.75 Dr
Office Equipment 174594.33 Dr 28962.57 203556.90 Dr
Air Conditioner 93420.89 Dr 93420.89 Dr
Air Conditioner-Head Office 62978.41 Dr 62978.41 Dr
Air Conditioner -Naxal Showroom 30442.48 Dr 30442.48 Dr
Electrical & Electronic Goods 51266.77 Dr 3500.00 54766.77 Dr
Attendance Device 25978.77 Dr 25978.77 Dr
CC Camera-Naxal Showroom 18088.00 Dr 18088.00 Dr
Induction Heater 3500.00 3500.00 Dr
Mobile Set-Account Dept 1200.00 Dr 1200.00 Dr
Trach Light 6000.00 Dr 6000.00 Dr
Kitchen Utensil 9240.00 Dr 9240.00 Dr
Kitchen Utensil 9240.00 Dr 9240.00 Dr
Tools & Equipment 20666.67 Dr 4490.00 25156.67 Dr
Digital Multimeter 1120.00 Dr 1120.00 Dr
Heat Air Blower 2390.00 2390.00 Dr
Tools Materials 19546.67 Dr 2100.00 21646.67 Dr
Fire Extinguisher 9000.00 9000.00 Dr
Office Stand Fan 3300.00 3300.00 Dr
UPS 1250 VA With AVR 8672.57 8672.57 Dr
Vehicles 20000.00 Dr 20000.00
Super Splender Ba.23.Pa 546 20000.00 Dr 20000.00
Leasehold Premises - Service Center 976951.00 976951.00 Dr
Website Development 52000.00 Dr 52000.00 Dr
Grand Total 1642871.02 Dr 1489163.95 20000.00 3112034.97 Dr
Kathmandu, Nepal
Calculation of Deferred Tax
Particular FY 2078/79 FY 2077/78
WDV as per Income Tax
WDV as per Financial Base 2,524,517.74
Temporary Difference 2,524,517.74 -
Tax rate 25% 25%
Closing balance of Deferred Tax Liabilities 631,129.00 -
Less: Opening Liability / (Assets) -
Effect to Profit and loss account 631,129.00 -

Closing Accumulated Loss as per ITR
Deductible Temporary Difference - -
Tax rate 25% 25%
Closing balance of Deferred Tax Liability / (Assets) - -
Less: Opening Deferred Tax Liability / (Assets) - -
Effect to Profit and loss account - -

Book Value of Portfolio
Market Value of Portfolio
Temporary Difference - -
Tax rate 25% 25%
Closing balance of Deferred Tax Liabilities - -
Less: Opening Liability / (Assets) - -
Effect to Profit and loss account - -
Total Closing Deferred Tax liability

Particulars Amount Amount
Due to Timing difference in WDV of Assets 631,129.00 -
Due to Deductible Temporary difference Unused Tax Loss - -
Due to Deductible Temporary difference in Portfolio - -
Total Closing Deferred Tax liability / (Assets) 631,129.00 -
Total Effect to Profit and loss account

Particulars Amount Amount
Due to Timing difference in WDV of Assets 631,129.00 -
Due to Deductible Temporary difference Unused Tax Loss - -
Due to Deductible Temporary difference in Portfolio - -
Deferred Tax (Income) / Expenses 631,129.00 -
Kathmandu, Nepal
2. Property, Plant & Equipments (PPE)

Amount in NPR
Computers &
Leasehold Furniture & Tools &
Particulars Office Vehicles Total
Development Fixtures Equipments
Equipments
Cost:
At start of year (Shrawan 1, 2076) #REF! #REF! #REF! - - #REF!
Additions - - - - - -
Disposals -
At end of year (Ashad 31, 2077) #REF! #REF! #REF! - - #REF!
Charge for the year #REF! #REF! #REF! - - #REF!
Carrying amounts as on Ashad 31, 2077 #REF! #REF! #REF! - - #REF!

Cost:
Additions - - - - - -
Charge for the year #REF! #REF! #REF! - - #REF!
Carrying Amount as on Ashad 31, 2076 #REF! #REF! #REF! - - #REF!
0 0
0 0
0 0
-
#NAME? -
#NAME?
#NAME?
Date: September 20, 2022 0

Place: Kathmandu, Nepal Subash Poudel, FCA
(Partner)
Himalayan Luxury Homes (Boudha Housing)
Financial Summary Upto 14th July, 2020
Landowners
Investment for Land Team Ventures Remarks
(Partner)
Amount Paid for Land as Advance ( 50% of 4 Crores) 20,000,000.00 - Advance Payment by Team Ventures
Amount Paid for Land [50% of (11,83,00,000 less 4 Crores)] 39,150,000.00 - Payment of remaining amount of 50 %
Add: Contribution by Partner (Landowners) in the form of Land
Amount Paid for Land ( 50% of 4 crores) - 20,000,000.00 Advance Payment by Partner (Landowners)
Amount Paid for land [50% of (11,83,00,000 less 4 Crores)] - 39,150,000.00 Payment of remaining amount of 50 %
Total Investment for Land 59,150,000.00 59,150,000.00
Total Land Sales Income

Particulars Amount (NPR) Remarks
Amount Received in Ang Kusang Sherpa's Account 74,307,213.00 Cheque deposited in Ang Kusang Sherpa's Account
Amount Received in Lobsang Choden Lama's Account 22,966,269.88 Cheque deposited in Lobsang Choden Lama's Account
Amount (Cash) handed Over to Ang Kusang Sherpa 4,000,000.00 Received from Customer of Plot no. 12 on 16-March-2020
Amount (Cash) handed Over to Ang Kusang Sherpa 8,000,000.00 Received from Customer of Plot no. 8 on 19-June-2020
Add: Total Amount of Land Available for Sale 29,911,750.00 Plot no. 5 & 11
Total Amount Received from Customers Till Date Including Token Amount Paid by Ang Kandi Lama & Shamba Lama for Plot no. 2 &
139,185,232.88
(Including Token Amount Received from Landowners) 13
Add: Receivable land cost from landowners for plots purchased 67,802,050.80 For Plot no. 1, 2, 7 & 13 (excluding token amount received for Plot 2 & 13)
Add: Receivable amount from Customers 15,071,854.21 For Plot no. 12
Less: Amount refunded for Plot no. 3 (14,711,759.88) Excluding Interest of Rs 2,45,196 after Plot Removal due to Land issue
Total Price of Land 207,347,378.01 For 12 Plots
Distribution of Land Sale Income Among Project Partners

Particulars Amount (NPR) Ang Kusang Sherpa Lobsang Choden Remarks
Total Amount Received in Cheque from Customers 97,273,482.88 74,307,213.00 22,966,269.88 Deposited in Bank Account
Total Amount Received in Cash on 16-March-2020 4,000,000.00 4,000,000.00 - Handed over to Ang Kusang la
Total Amount Received in Cash on 19-June-2020 8,000,000.00 8,000,000.00 - Handed over to Ang Kusang la
Sale of Plot 5 16,558,750.00
Sale of Plot 11 13,881,524.28
Less: Amount Returned for Plot no. 3 (14,956,956.00) (14,956,956.00) - Including Interest of Rs. 2,45,196
Less: Amount deducted for Capital Gains Tax (1,800,000.00) (1,800,000.00)
Total Amount after deducting return & interest amount of plot 3 122,956,801.16 69,550,257.00 22,966,269.88 Amount available
Each Party's Share (A) 61,478,400.58 34,775,128.50 11,483,134.94 50/50 Share
Remaining Cost of Land Purchased by Landowners 67,802,050.80
Each Party's Share (B) 33,901,025.40
Each Party's Share (A+B) 95,379,425.98
Share of Team Ventures (TV) 95,379,425.98 Receivable by Each Party after Distribution of Land Sale Income
Less: Amount due to Landowners by TV upto 3-Jun-2020 (without
interest) (39,433,333.33) 1st & 2nd Installment of Remaining 50% of Land Cost as per aggreement
Less: Paid to Team Venture
Amount Receivable by Team Ventures 55,946,092.65 After Deducting Due Payment
#REF!
#REF!
Depreciation Chart for the FY 2073/74 Schedule - 5
Rate of WDV AS ON Addition during Deletion during the Closing As on Depreciaton WDV AS ON
S.NO. PARTICULARS
Depreciation 2073.8.03 the Year Year 2074.03.31 during the Year 2074.03.31
1 Leasehold Property 5% - 407,217.60 - 407,217.60 - 407,217.60
2 Furnitures & Fixtures 25% - 236,378.01 - 236,378.01 1,998.08 234,379.93
3 Vehicles 20% - - - - 5,087.67 - 5,087.67
4 Office Equipments & Others 25% - 18,080.00 - 18,080.00 3,641.44 14,438.56
TOTAL - 661,675.61 - 661,675.61 10,727.20 650,948.41
Kathmandu, Nepal
Schedule - 5 Tangible Assets

Gross Block Depreciation Net Block
Rate of
Name of the Assets 1st Shrawan, Addition during Deletion during 32nd Ashadh 1st Shrawan 32nd Ashadh 32nd Ashadh 31st Ashadh
Depreciation For the Year Written Back
2074 the Year the Year 2075 2074 2075 2075 2074
Leasehold and Development Assets 5 years 407,217.60 - 407,217.60 43,261.64 #REF! - #REF! #REF! 363,955.96
Furnitures & Fixtures 25% 236,378.01 19,100.00 - 255,478.01 31,743.17 54,707.35 - 86,450.52 169,027.49 204,634.84
Office Equipments 25% 18,080.00 46,800.00 - 64,880.00 2,167.12 10,275.76 - 12,442.88 52,437.13 15,912.88
Total Current Year 661,675.61 65,900.00 - 727,575.61 77,171.92 #REF! - #REF! #REF! 584,503.69
#NAME?
For PRSH & Associates For and on behalf of Board of Directors

Chartered Accountants
---------------------------- ---------------------------- ---------------------------- ---------------------------- ----------------------------

Sonam Lama Nawang Chime Lama Sangye Palden Sherpa Tenzing Jamyang Sherpa
#REF! Chairman Director Director Director
Partner
----------------------------
Place: Kathmandu, Nepal Tenzin Sonam Gonsar
Date: 29th Kartik, 2075 CEO
Team Venture Pvt. Ltd.
Kathmandu, Nepal
Income Year 2076-77

Computation of Assessable Income and Income Tax thereon for the Income Year 2074/75
Particular Amount
Taxable Income -
Tax Liability @ 25% -
Less: TDS
Net Tax Liability -
Calculation of interest under section 118 for non-deposit of installment

Total tax liability -
Installment Paid Shortfall/ Cum Shortfall

Installment Interest
Amount Amount (Excess) (Excess)
I - - - - -
II - - - - -
III - - - - -
Total - - - - -
Calculation of interest under section 119 for non payment of tax

Total Tax Liability 0.00
Less: Advance Income Tax -
Non payment of Tax - - -
Computation of fine under section 117 for non-filing Provisional income tax return
Fine for not submitting Estimated return -
Fine for not submitting Income Tax Return
Rs 100 p.m. OR 0.00
0.1% p.a. of Turnover 0.00 -
Computation of fine under section 117 for late filing income tax return
Not Applicable -
Total Tax liability & Penalty -

Less: Advance tax deposit -
Net Tax Liability/(Excess Tax Deposit) -
VAT Return Details
Opening Receivble/Payable 1,316,729.00
Purchase
Months
Purchase Import VAT on Purchase VAT on Import
Shrawan 87,375.00 - 11,359.00 -
Bhadra 123,922.00 - 16,110.00 -
Ashwin 230,485.00 5,108,362.00 29,963.00 664,087.00
Kartik 180,408.00 5,333,731.00 23,453.00 693,385.00
Mangsir 201,754.00 - 26,228.00 -
Poush 603,372.00 9,271,697.00 78,438.00 1,205,320.00
Magh 206,891.00 5,619,145.00 26,896.00 730,488.00
Falgun 219,320.00 4,968,282.00 28,511.00 645,877.00
Chaitra 222,453.00 - 28,919.00 -
Baishakh 82,487.00 10,098,292.00 10,723.00 1,312,777.00
Jestha 1,243,153.00 10,429,376.00 161,609.00 1,355,818.00
Ashadh 454,687.00 5,209,377.00 59,109.00 677,219.00
Total 3,856,307.00 56,038,262.00 501,318.00 7,284,971.00
Sales Other Adustment
Non taxable Sales VAT on Sales Non- Taxable Debit NOTE Other Dr.
- 6,325,807.00 822,347.00 - - -
- 4,080,233.00 530,430.00 - - -
- 8,408,694.00 1,093,130.00 - - -
- 4,033,629.00 524,372.00 - - -
- 10,822,190.00 1,406,885.00 - - 1.00
496,000.00 2,341,928.00 304,451.00 - - -
248,000.00 5,290,846.00 687,810.00 - - 802.00
240,000.00 11,202,229.00 1,456,294.00 - - -
- 11,565,386.00 1,503,500.00 - - -
- 9,705,367.00 1,261,698.00 - - -
- 17,142,559.00 2,228,533.00 - - -
- 9,139,954.00 1,188,194.00 - - -
984,000.00 100,058,822.00 13,007,644.00 - - 803.00
Other Adustment Receivable Net payable Remarks
Credit NOTE Other Cr. /Payable /receivable
49,239.00 - 761,749.00 (554,980.00)
227,848.00 - 286,472.00 (268,508.00)
- - 399,080.00 130,572.00
- - (192,466.00) (192,466.00)
- - 1,380,658.00 1,188,192.00
- 3,910.00 (983,217.00) (983,217.00)
- 143.00 (68,915.00) (1,052,132.00)
- 2.00 781,904.00 (270,228.00)
- - 1,474,581.00 1,204,353.00
- 39.00 (61,841.00) (61,841.00)
- 10.00 711,096.00 649,255.00
- 22.00 451,844.00 451,844.00
277,087.00 4,126.00
FY 2078-79
Sales Reconciliation
As per Vat Return As per System
Months
Vatable Sales Vat on Sales Non-Taxable Vatable Sales
Shrawan 6,325,807.00 822,347.00 - 6,325,746.54
Bhadra 4,080,233.00 530,430.00 - 4,080,233.38
Ashwin 8,408,694.00 1,093,130.00 - 8,408,694.46
Kartik 4,033,629.00 524,372.00 - 4,033,628.69
Mangshir 10,822,190.00 1,406,885.00 - 12,566,439.00
Poush 2,341,928.00 304,451.00 - 5,595,666.46
Magh 5,290,846.00 687,810.00 - 5,290,848.00
Falgun 11,202,229.00 1,456,294.00 - 11,202,255.46
Chaitra 11,565,386.00 1,503,500.00 - 12,012,288.54
Baishakh 9,705,367.00 1,261,698.00 - 10,332,138.85
Jestha 17,142,559.00 2,228,533.00 - 17,142,562.00
Ashadh 9,139,954.00 1,188,194.00 - 9,139,951.69
Total 100,058,822.00 13,007,644.00 - 106,130,453.08
Mangshir
Vatable Sales as per VAT Return
Vatable Sales as per working
Variance
Reason:
Sales claimed in VAT return after deduction of sales retrun
Net Variance
Poush
Variance
Reason:
Net Variance
Chaitra
Variance
Reason:
Net Variance
Baishakh
Variance
Reason:
Net Variance
As per System Variance
VAT on Sales Non-taxable Vatable sales Vat on sales Non-taxable
822,347.05 - 60.46 (0.05) -
530,430.34 - (0.38) (0.34) -
1,093,130.28 - (0.46) (0.28) -
524,371.73 - 0.31 0.27 -
1,633,637.07 - (1,744,249.00) (226,752.07) -
727,436.64 - (3,253,738.46) (422,985.64) -
687,810.24 - (2.00) (0.24) -
1,456,293.21 - (26.46) 0.79 -
1,561,597.51 - (446,902.54) (58,097.51) -
1,343,178.05 - (626,771.85) (81,480.05) -
2,228,533.06 - (3.00) (0.06) -
1,188,193.72 - 2.31 0.28 -
13,796,958.90 - (6,071,631.08) (789,314.90) -
Amount
10,822,190.00
12,566,439.00
(1,744,249.00)
1,744,247.77
(1.23)
Amount
2,341,928.00
5,595,666.46
(3,253,738.46)
3,253,739.08
0.62
Amount
11,565,386.00
12,012,288.54
(446,902.54)
446,902.54
-
Amount
9,705,367.00
10,332,138.85
(626,771.85)
626,770.00
(1.85)
Local Purchase and Vatable Expenses
Particulars Amount
Purchase as per Vat Return 3,856,307.00
Purchase as per System 3,939,382.62
Vat return vs System (83,075.62)
Reasons:
Net Variance (83,075.62)
As per Vat Return

Months
Vatable Purchase Vat on Purchase Non-taxable
Shrawan 87,375.00 11,359.00 -
Bhadra 123,922.00 16,110.00 -
Aswin 230,485.00 29,963.00 -
Kartik 180,408.00 23,453.00 -
Mangsir 201,754.00 26,228.00 -
Poush 603,372.00 78,438.00 496,000.00
Magh 206,891.00 26,896.00 248,000.00
Falgun 219,320.00 28,511.00 240,000.00
Chaitra 222,453.00 28,919.00 -
Baishakh 82,487.00 10,723.00 -
Jestha 1,243,153.00 161,609.00 -
Ashadh 454,687.00 59,109.00 -
Total 3,856,307.00 501,318.00 984,000.00
As per System
Vatable Purchase Vat on Purchase Vatable expenses VAT on expenses Purchase + Exp.
- - 87,373.54 11,358.56 87,373.54
- - 123,922.31 16,109.90 123,922.31
- - 230,484.69 29,963.01 230,484.69
- - 174,239.38 22,651.12 174,239.38
- - 201,754.54 26,228.09 201,754.54
361,062.00 46,938.06 326,810.54 42,485.37 687,872.54
- - 110,152.62 14,319.84 110,152.62
- - 204,916.62 26,639.16 204,916.62
- - 222,453.31 28,918.93 222,453.31
- - 82,487.54 10,723.38 82,487.54
- - 1,359,038.15 176,674.96 1,359,038.15
- - 454,687.38 59,109.36 454,687.38
361,062.00 46,938.06 3,578,320.62 465,181.68 3,939,382.62
Variance
Total VAT in
Non-Taxable Vatable Purchase Vat on Purchase Non-Taxable
System
11,358.56 - #REF! #REF! #REF!
16,109.90 - #REF! #REF! #REF!
29,963.01 - #REF! #REF! #REF!
22,651.12 - #REF! #REF! #REF!
26,228.09 - #REF! #REF! #REF!
89,423.43 - #REF! #REF! #REF!
14,319.84 - #REF! #REF! #REF!
26,639.16 - #REF! #REF! #REF!
28,918.93 - #REF! #REF! #REF!
10,723.38 -
176,674.96 -
59,109.36 -
512,119.74 - #REF! #REF! #REF!
Sales Summary
MONTHS Taxable Sales Vat Amount Total
Shrawan 6,325,746.54 822,347.05 7,148,093.59
Bhadra 4,080,233.38 530,430.34 4,610,663.72
Asoj 8,408,694.46 1,093,130.28 9,501,824.74
Kartik 4,033,628.69 524,371.73 4,558,000.42
Mangsir 12,566,439.00 1,633,637.07 14,200,076.07
Poush 5,595,666.46 727,436.64 6,323,103.10
Magh 5,290,848.00 687,810.24 5,978,658.24
Falgun 11,202,255.46 1,456,293.21 12,658,548.67
Chaitra 12,012,288.54 1,561,597.51 13,573,886.05
Baishakh 10,332,138.85 1,343,178.05 11,675,316.90
Jestha 17,142,562.00 2,228,533.06 19,371,095.06
Ashadh 9,139,951.69 1,188,193.72 10,328,145.41
TOTAL 106,130,453.08 13,796,958.90 119,927,411.98
Ledger: VAT 13%
Date Particulars Vch Type

7/18/2021 By GCE Group Pvt. Ltd Sales
7/18/2021 By Babu Shrestha Sales
7/19/2021 By Nepal Roaming Bird Pvt.Ltd-Teku Sales
7/25/2021 By Devi Gurung Sales
7/25/2021 By Radha Krishna Thapa Sales
7/25/2021 By Sita Bhattarai Sales
7/25/2021 By Durga Gartaula Sales
7/26/2021 By Engine Cloud Nepal Pvt. Ltd. Sales
7/26/2021 By BG Video & Electronics Sales
8/6/2021 By Pathivara Trading Pvt. Ltd Sales
8/6/2021 By Sanchaya Chapagani Sales
8/6/2021 By Ramesh Bhandari Sales
8/6/2021 By Petty Cash-Naxal Showroom Sales
8/17/2021 By Pathao Nepal Pvt.Ltd Sales

8/19/2021 By Pathivara Mata Electric Suppliers Sales
8/19/2021 By Central Diagnostic Lb & Res.C.P.L Sales
9/1/2021 By Nepal Roaming Bird Pvt.Ltd-Janakpur Sales
9/9/2021 By Prem Kumar Gurung Sales

9/21/2021 By Pushpa Lama Sales
9/21/2021 By Prakash Shakya Sales
9/24/2021 By Engine Cloud Nepal-SD Sales
9/27/2021 By Baraha Department Store Pvt.Ltd Sales
10/4/2021 By Durga Gartaula Sales
10/4/2021 By Mana Sapkota Sales
10/4/2021 By Anzoo Sharma Sales
10/7/2021 By Go Green Motors Pvt. Ltd.-Pokhara Sales

10/21/2021 By Durga Devi Kapali Sales
10/21/2021 By Kiran Shrestha Sales
10/21/2021 By Chakra Pyatha Sales
10/21/2021 By Sunita Mainali Sales
11/3/2021 By Dhurba Adhikari(NMB Bank) Sales
11/3/2021 By GCE Group Pvt. Ltd Sales
11/3/2021 By Ram Sharan Bharati Sales
11/3/2021 By Suchitra Bajrachary Sales
11/3/2021 By Riddhi Giri Sales
11/3/2021 By Third Wheel Pvt. Ltd. Sales
11/3/2021 By Reduct Nepal Pvt. Ltd Sales
11/11/2021 By Pinnacle Motorrad Pvt.Ltd Sales
11/16/2021 By Pragya Panthi Sales
11/16/2021 By Sharadna Shrestha Sales
11/16/2021 By Sanju Manandhar Sales
11/16/2021 By Sudikshaya Dhakal Sales

11/26/2021 By Bagh Bhairav EV Sales
12/1/2021 By Manushree Piya Sales
12/3/2021 By Ranjan Basnet Sales
12/3/2021 By Lumbini Bikash Bank LTD Sales
12/3/2021 By Raghav Pandey Sales
12/3/2021 By Sunisha Acharya Sales
12/3/2021 By Gaurav Singh Thapa Sales
12/3/2021 By Everest Ad & Event Management Pvt. Ltd Sales
12/3/2021 By Sajal & Sarthak Suppliers Sales
12/3/2021 By Buddha Chitrakar Sales
12/3/2021 By Bibhuti Upreti Sales
12/9/2021 By Shrestha Enterprises Sales
12/10/2021 By Tanmai Prasad Patel Sales
12/12/2021 By BAGH BHAIRAV E MOTORS Sales
12/17/2021 By Pathao Nepal Pvt.Ltd Sales

12/17/2021 By Sanjaya Kumar Shah Sales
12/17/2021 By Shova Mool Sales
12/17/2021 By Drive Green Auto Pvt. Ltd. Sales
12/17/2021 By Dhirendra Khatiwada Sales
12/17/2021 By Joyful Solution Pvt. Ltd Sales
12/17/2021 By Krishna Bahadur Basnet Sales
12/17/2021 By Rajani Hardware Pasal Sales
12/17/2021 By Mandakini Shrestha Sales
12/17/2021 By Drive Green Auto Pvt. Ltd. Sales
1/2/2022 By White Lotus Power Ltd Sales
1/2/2022 By Check All Motors Pvt. Ltd Sales
1/5/2022 By Nirajan Pangeni Sales
1/5/2022 By Bhoj Rai Bhattrai Sales
1/5/2022 By Anushaka Shrestha. Sales
1/11/2022 By Binod Khatri Sales

1/23/2022 By Raju Shrestha Sales
1/25/2022 By HONEY MEDICO DISTRIBUTOR Sales
2/2/2022 By Sarjak Dahal Sales
2/2/2022 By Shradha Amatya Sales
2/2/2022 By Karan Baidhya Sales
2/7/2022 By Subash Chandra Das Shrestha Sales
2/7/2022 By Ishwor Prasad Adhikari Sales
2/9/2022 By Arun Pandey Sales
2/10/2022 By Uddhav Basnet Sales
2/11/2022 By Anju Lamsal Sales

2/16/2022 By Sitaula Enterprises, Jhapa Sales
2/21/2022 By Khushboo Dev Sales
2/22/2022 By Durga Shrestha Sales
2/22/2022 By Ashruti Bajtacharya Sales
2/22/2022 By Sabin Chaulagain Sales
2/24/2022 By Posh Raj Khatiwada Sales
2/25/2022 By Siddhant Neupane Sales
2/25/2022 By Sanjya Bista Sales
3/6/2022 By Nikita Shrestha Sales
3/6/2022 By Ashmita KC Sales
3/6/2022 By Dendi Sherpa Sales
3/7/2022 By Pawan Kumar Joshi Sales
3/9/2022 By CB International Trading Pvt Ltd, Surkhet Sales
3/11/2022 By Nepal Academy of Science and Technology Sales
3/11/2022 By Raghav Pandey Sales
3/11/2022 By Surath Basu Sales
3/11/2022 By Pratima Poudel Sales

3/16/2022 By Pratima Poudel Sales
3/16/2022 By Anuj Manandhar Sales
3/16/2022 By Bikas Shrestha Sales
3/16/2022 By Mamta Khakurel Sales
3/16/2022 By Jagat Prajapati Sales
3/16/2022 By Jagadishshwor Tamrakar Sales
3/16/2022 By Hari Krishna Dahal Sales
3/16/2022 By CRS Nepal Sales
3/21/2022 By Bal Bahadur Fuyal Sales
3/21/2022 By J Four Tech Pvt Ltd Sales
3/22/2022 By Gyanu Khatri Sales
3/23/2022 By Ram Pujan Shah Sales
3/23/2022 By L Bus Group Pvt Ltd Sales
3/27/2022 By Pramita Manandhar Sales
3/27/2022 By Sweta Thapa Sales
3/27/2022 By Jamuna Sapkota Sales
3/29/2022 By Dharmendra Motors Sales
4/1/2022 By Jagat Prajapati Sales
4/1/2022 By Hari Krishna Dahal Sales
4/1/2022 By Saroj Tamang Sales
4/2/2022 By Sujata Bajracharya Sales
4/3/2022 By Ayushman Dangol Sales
4/4/2022 By Pratishtha Manandhar Sales
4/4/2022 By Third Wheel Pvt. Ltd. Sales
4/8/2022 By Anand Sinha Sales
4/8/2022 By Archanan Gautam Sales

4/21/2022 By Timila Maharjan Sales
4/25/2022 By Prerana Bhandari Sales
4/25/2022 By Sagar Adhikari Sales
5/9/2022 By Nepal Bureau of Standards & Metrology Sales
5/9/2022 By Nepal Bureau of Standards & Metrology Sales
5/9/2022 By Prabhu Ram Pokharel Sales
5/10/2022 By Mithula Analytics Pvt Ltd Sales
5/11/2022 By Agro Thai Foods Pvt Ltd Sales

5/26/2022 By Rachana Subedi Sales
5/26/2022 By Timila Maharjan Sales
5/26/2022 By Sumit Manandhar Sales
5/26/2022 By WORK LANE Sales
5/27/2022 By Changunarayan Nagarpalika Sales
5/27/2022 By Jeshan Babu Shrestha Sales
5/27/2022 By Prabin Tamang Sales
6/1/2022 By Nishu Upreti Sales
6/1/2022 By Unitech Civil Engicon Pvt Ltd Sales
6/1/2022 By Arshavi Poudel Sales
6/3/2022 By Spark Auto World Pvt Ltd Sales
6/6/2022 By Birata Mainali Sales
6/12/2022 By Niraj Thapa Magar Sales
6/12/2022 By Srijana Khanal Sales
6/13/2022 By Ministry of Industry, Commerce and Supply Sales
6/13/2022 By Aamir Hajma Khan Sales
6/13/2022 By Mahesh Khadka Sales

6/17/2022 By Jayram Prajapati Sales
6/26/2022 By Mira Puri Sales
7/6/2022 By Postal Service Department Sales
7/6/2022 By Postal Service Department Sales
7/7/2022 By Ministry Of Energy Water Resource & Irrigat Sales
7/7/2022 By Ministry of Physical Infrastruction & TranspoSales
7/10/2022 By Pathivara Mata Electric Suppliers Sales
7/15/2022 By Ministry of Water Supply Sales
42
To Closing Bal 95
137
16-Jul-2021 to 16-Jul-2022
Vch No. Debit Credit

1 25194.69
2 25769.91
3 46.02
4 26920.35
5 26345.13
6 26345.13
7 24044.24
8 23469.03
9 23469.03
10 23469.03
11 25194.69
12 25194.69
13 25194.69
14 20592.92
15 20592.92
16 20592.92
17 2496.41
19 22178.70
20 22178.70
21 22178.70
22 22178.70
23 22178.70
24 20078.10
25 23861.22
26 23861.22
27 23861.22
28 23861.22
29 23861.22
30 25194.69
31 25194.69
32 25194.69
33 23469.03
34 23469.03
37 2761.09
38 1771.61
39 2533.79
40 25769.91
41 26345.14
42 49.94
43 13.23
44 176.02
45 25194.69 822347.05 Shrawan
46 26345.14
47 27035.40
48 24044.25
49 24044.25
50 25194.69
51 23469.03
52 891.58
53 1557.70
54 23.02
55 24081.64
56 24081.64
57 24081.64
58 24081.64
59 24081.64
60 1849.36
61 224.12
62 27495.58
63 23469.03
64 23469.03
65 23469.03
66 25194.69
67 25194.69
68 25194.69
69 20592.92
70 20592.92
71 20592.92
72 20078.10 530430.34 Bhadra
73 24564.82
74 24564.82
75 24564.82
76 24564.82
77 24564.82
78 27495.58
79 26920.36
80 23891.81
81 22209.30
82 23555.31
83 23555.31
84 25194.69
85 25194.69
86 25194.69
87 25194.69
88 25194.69
89 25194.69
90 25194.69
91 25194.69
92 25194.69
93 24564.82
94 24564.82
95 24564.82
96 885.84
97 2772.57
98 25194.69
99 25194.69
100 23469.03
101 23469.03
102 20592.92
103 1069.92
104 24564.82
105 24564.82
106 24564.82
107 24564.82
108 26920.36
109 27495.57
110 24564.82
111 24564.82
112 24564.82
113 24564.82
114 24564.82
115 24564.82
116 24564.82
117 24564.82
118 25194.69
119 25194.69 1093130.28 Ashwin
121 20078.10
122 20078.10
123 23555.31
124 23555.31
125 24763.27
126 26920.35
127 26920.35
128 26345.14
130 13.23
131 55.22
132 50.04
133 195.58
134 86.28
135 84.56
136 379.08
137 854.20
138 27064.16
139 23891.81
140 25798.68
141 25798.68
142 25798.68
143 24564.82
144 979.61
145 20638.94
146 20638.94
147 27035.40
148 27898.23
149 26920.36
150 27610.62
151 25798.68 524371.73 Kartiik
152 25798.67
153 25798.68
154 24564.82
155 25798.68
156 25798.68
157 25798.68
158 24564.82
159 24564.82
160 25798.68
161
162 25798.68
163 25798.68
164 24564.82
165 24564.82
166 24564.82
167 24564.82
168 24564.82
169 24564.82
170 24564.82
171 25798.68
172 25798.68
173 25798.68
174 29911.51
175 25194.69
176 25194.69
177 25194.69
178 25194.69
179 25194.69
180 25194.69
181 25194.69
182 25194.69
183 25194.69
184 26920.35
187 27495.57
188 28329.65
189 27610.62
190 26345.13
191 28185.84
192 28329.65
193 25769.91
194 27035.39
195 25798.68
196 25798.68
198 24564.84
199 24564.84
200 24564.84
201 24564.84
202 25769.90
203 24564.82
204 24564.82
205 25798.68
206 25798.68
207 25798.68
208 24564.82
209 24564.82
210 24564.82
211 24564.82
212 24564.82
213 24564.82
214 24564.82
215 25798.68
216 25798.68
217 25798.68
218 26460.18
219 23555.31 1633637.07 Mangshir
221 115.05
222 26460.18
223 26460.18
224 26460.18
225 25769.91
226 28761.06
227 26460.18
229 27495.58
230 27610.62
231 27035.40
232 27898.23
233 27495.58
234 26460.18
235 25125.66
236 25125.66
237 25125.66
238 25125.66
239 25309.74
240 639.08
241 1771.65
242 437.16
243 1630.18
244 545.31
245 5248.88
246 3740.11
247 26345.02
248 26345.02
249 27725.67
250 486.06
251 4329.11
252 25125.66
253 25125.66
254 25798.68
255 25798.68
256 25125.66
257 25798.68
258 25125.66 727436.64 Poush
259 656.32
260 8651.64
261 123.10
262 26460.18
263 26460.18
264 26460.18
265 26460.18
266 26460.18
267 26460.18
268 25769.92
269 25769.92
270 25798.67
271 25798.67
272 25125.67
273 25125.67
274 25125.67
275 25769.92
276 1450.12
277 24547.57
278 26460.18
279 28991.15
280 26920.36
281 27725.66
282 25769.92
285 28761.06
286 27725.66
287 26920.36
288 28646.02
289 12654.87
290 28761.06 687810.24 Magh
291 25125.67
292 25798.68
293 25798.68
294 25125.67
295 25125.67
296 25769.92
297 25769.92
298 25769.92
299 25769.92
300 25769.92
301 26460.18
302 26460.18
303 26460.18
304 26460.18
305 26460.18
306 3809.11
307 310.62
310 26460.18
311 26460.18
312 27035.40
313 25798.68
314 25125.67
315 25125.67
316 25125.67
317 25125.67
318 28646.02
319 28991.15
320 28991.15
321 25126.67
322 29911.51
323 28761.06
324 27725.67
325 25769.92
326 25125.67
327 25769.92
329 25769.92
330 25769.92
331 25126.67
332 25126.67
333 27150.44
334 27610.63
335 27438.05
336 25769.92
337 25194.70
338 25769.92
339 25769.92
340 25769.92
341 25769.92
342 25769.92
343 25769.92
344 26460.18
345 26460.18
346 26460.18
347 26460.18
348 471.68
350 868.58
351 189.83
352 74.78
353 144.38
354 627.00
355 5266.73
356 1776.85
357 2758.75
358 25125.67
359 25125.67
360 25125.67 1456293.21 Falgun
361 28185.85
362 28185.85
363 28185.85
364 28185.85
365 28185.85
366 304.88
367 2608.00
368 2784.17
369 943.38
370 27610.62
371 27610.62
372 28185.85
373 29336.28
374 28991.15
375 28761.05
376 27610.62
377 189.82
378 29106.19
379 28185.84
380 28530.97
381 29911.51
384 26359.52
385 27481.20
386 27481.20
387 26359.52
388 26359.52
389 1098.10
390 1753.27
391 4136.99
392 329.02
393 977.30
394 2124.86
395 4317.61
396 1091.76
397 771.94
398 27438.06
399 31637.17
400 29336.29
401 604.55
402 27481.19
403 25125.67
404 27481.19
405 27481.19
406 27035.40
407 27035.40
408 27035.40
409 27035.40
410 27035.40
411 27035.40
412 28185.84
413 28185.84
414 25194.69
418 736.28
419 1065.89
420 3289.69
421 1033.09
422 1392.03
423 28761.06
424 28415.93
425 30716.81
426 28761.06
427 28761.06
428 1725.66
430 25125.67
431 28185.84
432 82.84
433 27035.40
434 27035.40
435 27035.40
436 27035.40
437 27035.40
438 27035.40
439 1160.79
440 1813.09
441 26359.52
442 26359.52
443 28530.97
444 27610.62
445 25125.67
446 1765.93 1561597.51 Chaitra
447 26359.52
448 26359.52
449 26359.52
450 26359.52
451 26359.52
452 26359.52
453 27035.40
454 27035.40
455 27035.40
456 27035.40
457 27610.62
458 27610.62
459 27035.40
460 27035.40
461 27035.40
462 28761.06
463 27035.40
464 27035.40
465 26359.52
466 26359.52
467 26359.52
468 26359.52
469 25125.67
470 27035.40
471 27035.40
472 437.20
473 28530.97
474 28185.84
475 383.69
476 234.11
477 345.13
478 241.60
479 27035.40
480 27035.40
481 27035.40
482 27035.40
483 27035.40
484 27035.40
485 26359.52
486 26359.52
487 27035.40
488 27035.40
489 26359.52
490 26359.52
491 26359.52
492 2720.80
493 1637.08
494 738.01
495 284.72
496 28588.50
497 28588.50
498 30141.59
499 28185.85
500 28185.85
501 28185.85
502 28185.85
503 30486.72
504 30716.82 1343178.05 Baishakh
505 28185.85
506 28185.85
507 28185.85
508 28185.85
509 28185.85
510 28185.85
511 28185.85
512 28185.85
513 28185.85
514 28185.85
516 2106.46
517 3183.03
518 1133.85
519 28185.85
520 3286.32
521 30486.72
522 30486.72
523 30716.81
524 26805.31
525 27481.20
526 27481.20
527 27481.20
528 27481.20
529 27481.20
530 27481.20
531 27481.20
532 27481.20
533 27481.20
534 27481.20
535 441.55
536 27481.20
537 28646.02
538 28646.02
539 28646.02
540 28646.02
541 30256.63
542 30716.81
543 28185.85
545 28185.85
546 28185.85
547 28185.85
548 28185.85
549 28185.85
550 28185.85
551 28185.85
552 31637.17
553 29911.50
554 28185.85
555 28185.85
556 28185.85
557 28185.85
558 30486.72
559 1507.60
560 27481.20
561 27481.20
562 28185.85
563 28185.85
564 28185.85
567 27035.40
568 28185.85
569 28185.85
570 27481.20
571 27481.20
572 27481.20
573 27481.20
574 27481.20
575 27481.20
576 27481.20
577 27481.20
578 28185.85
579 27481.20
580 30256.63
581 28185.85
582 28185.85
584 27481.20
585 27481.20
586 27481.20
587 31061.94
588 29911.50
589 27481.20
590 31061.94
591 31061.94
592 31061.94
593 31061.94 2228533.06 Jestha
594 28185.85
595 28185.85
596 28185.85
597 28185.85
598 2600.00
599 28185.85
600 28185.85
601 28185.85
602 28185.85
603 28185.85
604 28185.85
605 28185.85
606 28185.85
607 28185.85
608 28185.85
609 27481.20
610 27481.20
611 29911.50
612 27481.20
613 27481.20
614 27481.20
615 27481.20
616 1110.40
617 474.67
618 1572.55
619 820.73
620 509.18
621 1105.36
622 6229.08
623 26359.51
624 26359.51
625 31061.94
626 27035.40
627 27035.40
628 27035.40
629 855.46
630 461.21
631 29796.46
632 29796.46
633 28738.06
634 28738.06
635 28738.06
636 28738.06
637 28703.54
638 1719.04
639 1697.82
640 26359.51
641 26359.51
642 679.24
643 279.79
644 26359.51
645 26359.51
646 26359.51
647 873.75
648 1539.21
649 318.56
650 41390.04
651 30486.17
654 4137.45 1188193.72 Ashadh
4257537.67 13796958.90
9539421.23
13796958.90 13796958.90
Purchase Sales Return Summary
MONTHS Taxable Sales Vat Amount
Return
Shrawan 378,761.00 49,238.93
Bhadra 1,752,677.08 227,848.02
Ashwin - -
Kartik - -
Mangshir 1,744,247.77 226,752.21
Poush 3,253,739.08 422,986.08
Magh - -
Falgun - -
Chaitra 446,902.54 58,097.33
Baishakh 626,770.00 81,480.10
Jestha - -
Ashadh - -
TOTAL 8,203,097.46 1,066,402.67
Sales Return
Ledger: VAT 13% 16-J
Date Particulars Vch Type Vch No.

7/16/2021 To Durga Gartaula Credit Note 1
8/6/2021 To Pathivara Trading Pvt. Ltd Credit Note 2
9/10/2021 To Engine Cloud Nepal Pvt. Ltd. Credit Note 3

9/10/2021 To Nepal Roaming Bird Pvt.Ltd-Janakpur Credit Note 12

1/13/2022 To Bagh Bhairav EV Credit Note 22

1/13/2022 To Nepal Roaming Bird Pvt.Ltd-Teku Credit Note 37
4/1/2022 To Jagat Prajapati Credit Note 39

4/1/2022 To Hari Krishna Dahal Credit Note 40
5/8/2022 To Timila Maharjan Credit Note 41

Total Taxable Purchase Vat Total
Return Amount
427,999.93 - - -
1,980,525.10 - - -
- - - -
- - - -
1,970,999.98 - - -
3,676,725.16 - - -
- - - -
- - - -
504,999.87 - - -
708,250.10 - - -
- - - -
- - - -
9,269,500.13 - - -
Purchase Return
16-Jul-2021 to 16-Jul-2022
Debit Credit
24044.24
25194.69 49238.93 Shrawan
23469.03
23469.03
23469.03
25194.69
25194.69
25194.69
20592.92
20592.92
20592.92
20078.10 227848.02 Bhadra
25194.69
25194.69
25194.69
25194.69
25194.69
25194.69
25194.69
25194.69
25194.69 226752.21 Mangshir
24564.82
24564.82
25798.68
25798.68
25798.68
24564.82
24564.82
24564.82
24564.82
24564.82
24564.82
24564.82
25798.68
25798.68
25798.68
23555.31
23555.31 422986.08 Poush
29336.28
28761.05 58097.33 Chaitra
28761.06
26359.52
26359.52 81480.10 Baishakh
Purchase Summary
MONTHS Taxable Local Vat Amount
Purchase
Shrawan - -
Bhadra - -
Ashwin - -
Kartik - -
Mangsir - -
Poush 361,062.00 46,938.06
Magh - -
Falgun - -
Chaitra - -
Baishakh - -
Jestha - -
Ashadh - -
TOTAL 361,062.00 46,938.06
Ledger: VAT Receivable 16-Jul-2021 to 16-Jul-2022
Miti Date Particulars Vch Type Debit

7/16/2021 To Opening Balance
7/16/2021 To Cash In Hand Payment 352.02
7/19/2021 To First Aid Nepal Pvt. Ltd Journal 1170.00
7/23/2021 To TDS on Service-Bell International Journal 943.36
7/28/2021 To TDS on Service-Stupa Furniture Journal 4314.16
7/30/2021 To Prudential Insurance Ltd Journal 587.06

8/25/2021 To TDS on Service-ACT Three Sixty Journal 4843.80
8/31/2021 To TDS on Seervice-Marque Media Pvt. Ltd Journal 520.00
8/31/2021 To Biplove Aryal-SA Journal 272.65
9/10/2021 To TDS on Service-MAA Advertising Journal 3910.40
9/10/2021 To Ashok Khadgi-SA Journal 788.18
9/17/2021 To TDS on Service-Graphic Link Pvt.Ltd. Journal 4238.00

9/27/2021 To TDS on Service-Sewa Printing Press Journal 5005.00
9/30/2021 To Cash In Hand Journal 115.04
10/6/2021 To Prabhu Insurance Limited Journal 1388.49
10/6/2021 To Ashok Khadgi-SA Journal 880.17
10/7/2021 To TDS on Service-Merojob Dot Com Journal 2080.00

10/24/2021 To TDS on Service-Radiant Journal 1535.60
10/31/2021 To Cash In Hand Journal 131.71
11/2/2021 To TDS on Service-Digital One Journal 14265.48

11/27/2021 To Bijendra Sing-SA Journal 171.00
11/30/2021 To TDS on Service-BS Furnishing Journal 3931.20
12/1/2021 To TDS on Service -R & D Innovative Journal 455.00
12/15/2021 To Petty Cash-Naxal Showroom Journal 128.75

12/17/2021 To TDS on Service- Whiteboards Idea Journal 3900.00
12/17/2021 To TDS on Service - Subisu Cablenet Journal 1668.14
1/4/2022 To TDS on Audit Fee Journal 2600.00
1/4/2022 To TDS on Audit Fee Journal 2600.00
1/4/2022 To Audit Fee Payable Journal 3900.00
1/12/2022 To Krishna Prasad Sapkota Journal 63.03
1/12/2022 To TDS on Service - Work Space Pvt Ltd Journal 1820.00
1/12/2022 To TDS on Service - Work Space Pvt Ltd Journal 11375.00
1/14/2022 To Check All Motors Pvt. Ltd Purchase 23469.03
1/14/2022 To Check All Motors Pvt. Ltd Purchase 23469.03
1/16/2022 To Samsad Alam-SA Journal 416.44

1/16/2022 To TDS on Service - Mars Media Journal 1950.00
2/10/2022 To TDS on Consultancy-Drabya Journal 1381.00
2/11/2022 To TDS on Service-Bell International Journal 1127.43
2/13/2022 To Century Bank Ltd-0180000466CA Payment 293.35

3/2/2022 To TDS on Consultancy- PRSH Journal 3250.00
3/2/2022 To Rupak Bhattrai-SA Journal 2034.14
3/14/2022 To G.O. Autocare Pvt.Ltd Journal 1894.60
3/14/2022 To Rupak Bhattarai Journal 1466.00
3/14/2022 To TDS on Service - Kinship Journal 8628.36
3/14/2022 By Prudential Insurance Ltd Journal

4/2/2022 To G.O. Autocare Pvt.Ltd Journal 6367.06

4/18/2022 To TDS On Service - Event Solution Journal 2300.89
5/19/2022 To Petty Cash -HO Journal 410.69

5/31/2022 To TDS on Service Journal 33453.94
6/5/2022 To Sushil Aryal - SA Journal 115.05
6/5/2022 To TDS on Service-Millennium Journal 92309.45
6/5/2022 To TDS on Service - Wide Tech Journal 7431.36
6/14/2022 To TDS on Service-Tally Nepal Journal 10270.00
6/14/2022 By A.C.T. Three Sixty Pvt.Ltd Journal
6/30/2022 To Nepal Roaming Bird Pvt.Ltd-Teku Journal 1462.50
7/13/2022 To Creatique Inc Pvt Ltd Journal 5200.00
7/13/2022 To Creatique Inc Pvt Ltd Journal 13000.00
9121860.29 15943.84
By Closing Balance 9105916.45
9121860.29 9121860.29
Purchase Expenses Vat Total
Expenses
87,373.54 11,358.56 87,373.54
123,922.31 16,109.90 123,922.31
230,484.69 29,963.01 230,484.69
174,239.38 22,651.12 174,239.38
201,754.54 26,228.09 201,754.54
326,810.54 42,485.37 687,872.54
110,152.62 14,319.84 110,152.62
204,916.62 26,639.16 204,916.62
222,453.31 28,918.93 222,453.31
82,487.54 10,723.38 82,487.54
1,359,038.15 176,674.96 1,359,038.15
454,687.38 59,109.36 454,687.38
3,578,320.62 465,181.68 3,939,382.62
16-Jul-2021 to 16-Jul-2022
Credit Local Purchase VAT Expenses VAT

1316300.55
0 11358.56
0 16109.90
0 29963.01
0 22651.12
0 26228.09
Local Stock
Purchase 46938.06 42485.37
0 14319.84
878.40
0 26639.16
0 28918.93
0 10723.38
15065.44 0 176674.96
0 59109.36
Ledger: VAT Receivable 16-Jul-2021 to 16-J
Miti Date Particulars Vch Type

9/17/2021 To PUR ENERGY PVT. LTD. Purchase
Aswin
Kartik
Poush
2/11/2022 To Purchase Account -Import Journal
Magh
Falgun
4/25/2022 To Ajit Bhandari Journal
5/8/2022 To TT#CCBLTTBDH7879045 Journal
Chaitra
Jestha
Ashadh
16-Jul-2021 to 16-Jul-2022
Debit Credit
629163.00
34924.00 664087.00
620090.00
73295.00 693385.00
587034.00
622586.00 1209620.00
587041.00
145671.00 732712.00
647751.00 647751.00
295286.00
279152.00
46173.00
339370.00
338973.00
13862.00 1312816.00
322639.00
322531.00
32287.00
678371.00 1355828.00
633148.00
44093.00 677241.00

Financial White Lotus Motors PVT - LTD - For The FY 2078-79

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Financial White Lotus Motors PVT - LTD - For The FY 2078-79

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White Lotus Motors Pvt. Ltd.

Company Introduction Kathmandu, Nepal

Sheet Index Descriptions

Journal Entries Audit Journal Entries

TOTAL (A+B) 55,449,651.59 24,901,235.72

For PRSH & Associates

Date: September 20, 2022

For PRSH & Associates

Date: September 20, 2022

A. Cash flow from Operating Activites

B. Cash Flow from Investing Activities

a) Purchase of Fixed Assets (1,522,349.80) (1,874,076.92)

C. Cash Flow from Financing Ativities

a) Increase/(Decrease) in Equity Share Capital 15,000,000.00 10,000,000.00

Net Cash Increase/(Decrease) during the Year (A+B+C) (5,163,552.51) 1,829,582.00

As per our report of even date attached

For and on behalf of Board of Directors

For PRSH & Associates

Date: September 20, 2022

As per our report of even date attached

For PRSH & Associates

Date: September 20, 2022

6. Short Term Advances and Other Receivables

7. Cash & Bank

9. Reserve & Surplus

10. TDS and Other Payables

11. Sundry Creditors

12. Revenue from Operations FY 2078-79 FY 2077-78

13. Cost of Goods Sold FY 2078-79 FY 2077-78

14. Other Income FY 2078-79 FY 2077-78

15. Administration Expenses FY 2078-79 FY 2077-78

16. Depreciation and Amortisation FY 2078-79 FY 2077-78

17. Selling & Distribution Expenses FY 2078-79 FY 2077-78

18. Interest Expenses FY 2078-79 FY 2077-78

For the year ended Ashad 31, 2078

For PRSH & Associates -

Date: September 20, 2022

Year ended 31st Ashad 2078

Sales Promotion Expenses

Mobile Expenses 87,607.19

Block-B Computer, Office Equipment & Furniture F 25% Furniture-Naxal

Block-C Vehicle 20% Super Splender Ba.23.Pa 546

Block-E Intangible Asset 5 DPOS SOFTWARE

Opening Upto Poush Upto Chaitra Upto Ashadh Total Additions

Particular FY 2078/79 FY 2077/78

Particular FY 2078/79 FY 2077/78

Total Closing Deferred Tax liability

Total Effect to Profit and loss account

2. Property, Plant & Equipments (PPE)

Carrying amounts as on Ashad 31, 2077 #REF! #REF! #REF! - - #REF!

For the year ended Ashad 31, 2076

Carrying Amount as on Ashad 31, 2076 #REF! #REF! #REF! - - #REF!

Date: September 20, 2022 0

Total Land Sales Income

Distribution of Land Sale Income Among Project Partners

Schedule - 5 Tangible Assets

For PRSH & Associates For and on behalf of Board of Directors

---------------------------- ---------------------------- ---------------------------- ---------------------------- ----------------------------

Income Year 2076-77

Calculation of interest under section 118 for non-deposit of installment

Installment Paid Shortfall/ Cum Shortfall

Calculation of interest under section 119 for non payment of tax

Total Tax liability & Penalty -