Aristrocrats Investment & Security Analysis Pvt.

L
Kathmandu,Nepal
Pan no : 604374851
Balance Sheet

Particulars Anx 2077/78 2076/77

CAPITAL & LIABILITIES

1. Capital Account A 500,000.00 500,000.00

2. Profit & Loss Account

b) Profit & Loss Account (59,426.00) (47,226.00)

3. Long Term bank Loan

4. Unsecured Loan
Adavance From Proprietor

GRAND TOTAL 440,574.00 452,774.00

ASSETS
1. Fixed Assets
a) Gross Block 1
b) Less: Depreciation
c) Net Block

2. Net Current Assets

Current Assets
a) Sundry Debtors
b) Deposit & Advances 2
c) Cash & Bank Balances (Certified by the Managem 3 445,574.00 457,774.00
d) Closing Inventories (Certified by the Management)
445,574.00 457,774.00
Less: Current Liabilities
a) Sundry Creditors
b) Outstanding & Payables 4 5,000.00 5,000.00
5,000.00 5,000.00

Net Current Assets 440,574.00 452,774.00

(Current Assets - Current Liabilities)

GRAND TOTAL 440,574.00 452,774.00

Significant Accounting Policies & Notes on Account 8

Date:
Place Director Registered Audito
ment & Security Analysis Pvt. Ltd.
athmandu,Nepal
n no : 604374851
Balance Sheet

2075/76 2074/75 2073/74

500,000.00 500,000.00 500,000.00

(34,726.00) (23,226.00) (12,226.00)

465,274.00 476,774.00 487,774.00

-
-
-

-
-
470,274.00 481,774.00 492,774.00
-
470,274.00 481,774.00 492,774.00

-
5,000.00 5,000.00 5,000.00
5,000.00 5,000.00 5,000.00

465,274.00 476,774.00 487,774.00

465,274.00 476,774.00 487,774.00

Registered Auditor
 Aristrocrats Investment & Security Analysis Pvt. Ltd
Kathmandu,Nepal

Profit & Loss Account

Particulars Anx 2077/78 2076/77

Sales / Revenue

Cost of Goods Sold 5

Gross Profit

Misc. Income

Administrative & Selling Expenses 6 12,200.00 12,500.00

Operating Profit / ( Loss ) (12,200.00) (12,500.00)

Interest

Depreciation

Net Profit / (Loss) (12,200.00) (12,500.00)

Prior Period Adjustment

Profit & Loss account Brought Forward (47,226.00) (34,726.00)

Profit & Loss Account carried forward to B/S (59,426.00) (47,226.00)

Significant Accounting Policies & Notes on Account 7

Director Registered Aud

nt & Security Analysis Pvt. Ltd.
mandu,Nepal

& Loss Account

2075/76 2074/75 2073/74

11,500.00 11,000.00 12,226.00

(11,500.00) (11,000.00) (12,226.00)

(11,500.00) (11,000.00) (12,226.00)

(23,226.00) (12,226.00) -

(34,726.00) (23,226.00) (12,226.00)

Registered Auditor
 Aristrocrats Investment & Security Analysis Pvt. Ltd.
Kathmandu,Nepal
Cash Flow Statement

Particulars 2077/78 2076/77

A. Cash from Operating Activities

Net Profit /(Loss) After Tax (12,200.00) (12,500.00)
Depreciation
Interest
(12,200.00) (12,500.00)
(Increase) / Decrease in Sundry Debtors
(Increase) / Decrease in Deposites, Advances & Margins - -
(Increase) / Decrease in Inventories
Increase / (Decrease) in Outstanding & Payables - -
Increase / (Decrease) in Sundry Creditors
- -
Net Change In Working Capital (12,200.00) (12,500.00)
B. Cash from Investing Activities
Additions in Fixed Assets
Increase in Capital
Sales of Fixed Assets
Total - -

C. Cash from Financing Activities

Payment Of Tax
Payment of Interest
Increase / (Decrease) in Loans
Increase / (Decrease) in Long Term Loans
Increase / (Decrease) in Unsecured Loans
Total

Net Change in Cash & Bank Balance (A+B+C) (12,200.00) (12,500.00)

Opening Cash & Bank Balance 457,774.00 470,274.00

Closing Cash & Bank Balance 445,574.00 457,774.00

Significant Accounting Policies & Notes on Account 9
Director Registered Audi
stment & Security Analysis Pvt. Ltd.
Kathmandu,Nepal
Cash Flow Statement

2075/76 2074/75 2073/74

(11,500.00) (11,000.00) (12,226.00)

-
-
(11,500.00) (11,000.00) (12,226.00)
-
- - -
-
- - 5,000.00
-
- - 5,000.00
(11,500.00) (11,000.00) (7,226.00)

-
500,000.00
-
- - 500,000.00

-
-
-
-
-
-

(11,500.00) (11,000.00) 492,774.00

481,774.00 492,774.00 -

470,274.00 481,774.00 492,774.00

Registered Auditor
 Aristrocrats Investment & Security Analysis Pvt. Lt
Kathmandu,Nepal
Schedules forming Parts Of Accounts

Share Capital
ANNEXU
Particulars 2077/78 2076/77

Capital 500,000.00 500,000.00

500,000.00 500,000.00

DEPOSITS & ADVANCES : ANNEXU

Particulars 2077/78 2076/77

Receviable From Proprietor

Other Receivables
Advance Income Tax

CASH & BANK BALANCES : ANNEXU

Particulars 2077/78 2076/77

Cash In Hand ( Certified by the Management ) 445,574.00 457,774.00

Global IME Bank Ltd

445,574.00 457,774.00
Aristrocrats Investment & Security Analysis Pvt. Ltd.
Kathmandu,Nepal

OUTSTANDING & PAYABLES ANNEXU

Particulars 2077/78 2076/77

Audit Fee Payable 5,000.00 5,000.00

- 5,000.00 5,000.00
 estment & Security Analysis Pvt. Ltd.
Kathmandu,Nepal
dules forming Parts Of Accounts

ANNEXURE - A
2075/76 2074/75 This Year

500,000.00 500,000.00 500,000.00

-

500,000.00 500,000.00 500,000.00

ANNEXURE - 2

2075/76 2074/75 This Year

ANNEXURE - 3

2075/76 2074/75 This Year

470,274.00 481,774.00 492,774.00

-

470,274.00 481,774.00 492,774.00

ANNEXURE - 4

2075/76 2074/75 This Year

5,000.00 5,000.00 5,000.00

5,000.00 5,000.00 5,000.00

 Aristrocrats Investment & Security Analysis Pvt. Ltd.
Kathmandu,Nepal

Schedules forming Parts Of Accounts

COST OF GOODS SOLD ANNEXURE

Particulars 2077/78 2076/77

Opening Stock
Purchases
Less :
Closing Stock

ADMINISTRATIVE & SELLING EXPENSES : ANNEXURE

Particulars 2077/78 2076/77

Audit Fees 5000.00 5000.00

Miscellaneous Expenses 700.00 800.00
Telephone & Communication Expenses 1800.00 2000.00
Printing & Stationery 1000.00 1200.00
Registration & Renewal
Audit Expenses 2200.00 1500.00
12200.00 12500.00
stment & Security Analysis Pvt. Ltd.
Kathmandu,Nepal

es forming Parts Of Accounts

ANNEXURE - 5

2075/76 2074/75 28.014

-
-

ANNEXURE - 6

2075/76 2074/75 2073/74

5000.00 5000.00 5000.00

900.00 1500.00 258.00
1500.00 1000.00 350.00
1500.00 2000.00 1190.00
4500.00
900.00 500.00 328.00
11300.00 11000.00 12226.00
 Aristrocrats Investment & Security Analysis Pvt. Ltd.
Kathmandu,Nepal
Fixed Assets Details - Schedule

Group A

Additional
S.N Opening Addition up Absorbed Additional Absorbed Unabsorbed Absorbed Unabsorbed Depreciation
Account Description Up to Rate Depreciation Closing WDV
o Balance to Poush addition Up to Chaitra addition portion addition portion Base
Ashadh for the year

1 Furniture and fixture - - - - - - 25% - -

2 Office eqipment - - - - - - - - - - 25% - -
3 Tools &equipments - - - - - - 25% - -
Total - - - - - - - - - - - -