Bal Jyoti English School Hoklabari Pvt. Ltd.

Hoklabari-1, Morang
Statement of Financial Position
As on end of 32nd Ashad 2079
(All Figures in NPR)
Particulars Notes Current Year Previous Year
ASSETS
A. Non-Current Assets
1. Property Plants & Equipments 15
Total Assets 158,203.13 210,937.50
Less: Depreciation 39,550.78 52,734.38
Net Block 118,652.34 158,203.13
2. Investments
Investment in Associates - -
Available For Sale Investment - -
3. Defferred Tax Assets - -
Total Non Current Assets (A) 118,652.34 158,203.13
B. Current Assets
1. Cash & Cash Equivalents 11 426,379.71 369,313.12
2. Advance, Deposit & Loan 12 - -
3. Trade Debtors/ Receivables 13 - -
4. Inventories - -
5. Other Current Assets 14 - -
Total Current Assets (B) 426,379.71 369,313.12
Total Assets 545,032.06 527,516.25
Equity & Liabilities
A. Equity Attributable to Equity Share Holders
1. Shareholder's Fund 1
a. Share Capital 500,000.00 500,000.00
b. Advance Against Share Capital - -
2. Reserve & Surplus 2 32,083.76 16,938.85
Total Equity (A) 532,083.76 516,938.85
B. Non-Current Liabilities -
1. Long Term Borrowings 3 - -
2. Long Term Provision 4 - -
3. Defferred Tax Liabilities - -
Total Non Current Liabilities (B) - -
C. Current Liabilities
1. Trade Creditors/Payable 5 - -
2. Short Term Borrowings 6 - -
3. Short Term Provisions 7
Income Tax Payable 5,048.30 3,077.41
Other Liabilities - -
4. Duties & Taxes 8 3,650.00 3,250.00
5. Interest Payable 9 - -
6. Others Current Liablities 10 4,250.00 4,250.00
Total Current Liabilities (C) 12,948.30 10,577.41
Total Equity & Liabilities (A+B+C) 545,032.06 527,516.25
Significant Accounting Policies & Notes To Accounts As per our report on event date
The Accompanying Notes are an integral part of these financial statements

Managing Director
 Bal Jyoti English School Hoklabari Pvt. Ltd.
Hoklabari-1, Morang
Statement of Profit or Loss
For the Period 1st Shrawan to 32nd Ashad 2079
(All Figures in NPR)
Particulars Notes Current Year Previous Year
Revenue 16 705,365.00 620,365.00
Less: Cost of Goods Sold 17 189,000.00 147,000.00
Gross Profit 516,365.00 473,365.00
Less: Administrative Expenses 18 456,621.00 408,321.00
Less: Selling & Distribution Expenses 19 - -
Less: Other Expenses 20 - -
Profit/(Loss) Before Depreciation, Interest & Tax 59,744.00 65,044.00
Less: Depreciation 15 (39,550.78) 52,734.38
Profit/(Loss) Before Interest & Tax 20,193.22 12,309.63
Less: Fianance cost 21 - -
Add: Other income 22 - -
Profit/(Loss) Before Tax & Provision 20,193.22 12,309.63
Provision for Staff Bonus
Provision for Dividend
Provision for Tax Expenses:
-Current Year 5,048.30 3,077.41
-Previous Year
-Deffered Tax Income - -
Profit/(Loss) for the Year 15,144.91 9,232.22

Profit & Loss Appropriation Statement

For the Period 1st Shrawan to 32nd Ashad 2079

Particulars Notes Current Year Previous Year

Accumulated Profit/(Loss) upto Previous Year 16,938.85 7,706.63
Net Profit for the Year 15,144.91 9,232.22
Profit Available for Distribution 32,083.76 16,938.85
Withdrawl by Proprietor - -
Proposed Bonus Share - -
Proposed Dividend - -
Balance of Profit Transferred to Balance Sheet 32,083.76 16,938.85
Schedules referred above form an integral part of the Income Statement.

Managing Director
 Bal Jyoti English School Hoklabari Pvt. Ltd.
Hoklabari-1, Morang
Statement of Cash Flow Statement
For the Period 1st Shrawan to 32nd Ashad 2079
(All Figures in NPR)
Particulars Notes Current Year Previous Year
Cashflow From Operating Activities
Net Profit before tax 20,193.22 12,309.63
Adjustment for non-cash and non-operating Income
Add: 15
Depreciation 39,550.78 52,734.38
Provision for Doubtful debt - -
Assets written off - -
Impairment of Assets - -
Write off Inventiories to NRV - -
Loss on sale of Assets - -
Amortisation - -
Interest on debenture/borrowing/loans - -
Less:
Profit on sale of Assets - -
Reversal of Profit - -
Reversal of Write off of inventories - -
Interest income on investment - -
Cash flow from Operating activities before changes in
Working Capital 59,744.00 65,044.00
Adjustment for changes in Working Capital
(Increase)/Decrease in Current Assets - -
Increase/(Decrease) in Current Liabilities 400.00 500.00
Increase/(Decrease) in Borrowing - -
(Increase)/Decrease in Current Tax Assets - -
Previous Year Adjustment - -
Tax payment (3,077.41) (1,382.88)
Cash From Operating Activities 57,066.59 64,161.12
Cashflow From Investing Activities
Purchase of Plant, Property and Equipment 15 - -
Sale of Plant, Property and Equipment - -
Purchase of Investment - -
Dividend/Interest income received - -
Cashflow from Investing Activities - -
Cashflow from financing Activities
Issue of Share/Debenture - -
Redemption of share/ Debenture - -
Bank Borrowing obtained - -
Bank Borrowing Paid - -
Interest Paid 21 - -
Dividend Paid - -
Loan from Director - -
Cashflow from Financing Activities - -
Net Changes in Cash 57,066.59 64,161.12
Foreign Exchange revaluation gain/(loss) - -
Opening Cash and Cash Equivalent 369,313.12 305,152.00
Closing Cash and Cash Equivalent 426,379.71 369,313.12
 Bal Jyoti English School Hoklabari Pvt. Ltd.
Hoklabari-1, Morang
Statement of Change in Equity
For the Period 1st Shrawan to 32nd Ashad 2079

F/Y-2076/77 (All Figures in NPR)

Particulars Paid Up Capital Asset Revaluation Reserve Retained Earnings Total Amount
Balance as at 1st Shrawan 500,000.00 - 16,938.85 516,938.85
Adjustments of prior period errors - - - -
Adjusted 500,000.00 - 16,938.85 516,938.85
Net Profit/(Loss) for the year 15,144.91 15,144.91
Issue Of Shares - -
Surplus on Revaluation of Land - -
Dividend Paid - -
Dividend Received - -
Balance as at Ashad End 500,000.00 - 32,083.76 532,083.76

F/Y- 2075/76 -
Particulars Paid Up Capital Asset Revaluation Reserve Retained Earnings Total Amount
Balance as at 1st Shrawan 500,000.00 - 7,706.63 507,706.63
Adjustments of prior period errors - - - -
Adjusted 500,000.00 - 7,706.63 507,706.63
Net Profit/(Loss) for the year 9,232.22 9,232.22
Issue Of Shares - -
Surplus on Revaluation of Land - -
Dividend Paid - -
Dividend Received - - -
Balance as at Ashad End 500,000.00 - 16,938.85 516,938.85
 Bal Jyoti English School Hoklabari Pvt. Ltd.
Hoklabari-1, Morang
Property, Plant and Equipment
Note- 15 F/Y-2078/79
Property, Plant and Equipment
Opening During the year Depreciation Depreciation Unabsorbed
Particulars Rate Closing Balance
Balance Addition Disposal base for this year for the Year Balance
Land 0% - - - - - -
Building 5% - - - - - -
Office
25%
Equipment - - - - - -
Furniture and
25%
Fixture 158,203.13 - - 158,203.13 39,550.78 118,652.34
Vehicle 20% - - - - - -
Other
Equipment 15%
- - - - - -
Total Amount 158,203.13 - - 158,203.13 39,550.78 - 118,652.34

Note- 15 F/Y-2077/78
Property, Plant and Equipment
Opening During the year Depreciation Depreciation Unabsorbed
Particulars Rate Closing Balance
Balance Addition Disposal base for this year for the Year Balance
Land 0% - - - - - -
Building 5% - - - - - -
Office
25%
Equipment - - - - - -
Furniture and
25%
Fixture - 210,937.50 - 210,937.50 52,734.38 158,203.13
Vehicle 20% - - - - -
Other
Equipment 15%
- - - - - -
Total Amount - 210,937.50 - 210,937.50 52,734.38 - 158,203.13
 Bal Jyoti English School Hoklabari Pvt. Ltd.
Hoklabari-1, Morang
SCHEDULE FORMING PART OF THE FINANCIAL STATEMENTS
As on 32nd Ashad 2079
(All Figures in NPR)
Note:1 Share Capital
Particulars Current Year Previous Year
No. of Shares No. of Shares
Authorised
Equity Shares of Rs. 100 each with voting rights 500,000 500,000

Issued -
Equity Shares of Rs. 100 each with voting rights 500,000 500,000

Subscribed and Fully Paid -

Equity Shares of Rs. 100 each with voting rights 500,000 500,000

Advance Against Share Capital - -

Total Share Capital 500,000.00 500,000.00

Note:2 Reserve & Surplus

Particulars Current Year Previous Year
Opening Balance 16,938.85 7,706.63
Profit/(Loss) For the Year 15,144.91 9,232.22
Other Reserve - -
Total Reserve & Surplus 32,083.76 16,938.85

Note:3 Long Term Borrowing

Particulars Current Year Previous Year
Bank Loan - -
Bonds & Debentures - -
Other Borrowings - -
Total Long Term Borrowing - -

Note:4 Long Term Provisions

Particulars Current Year Previous Year
Employee Welfare & Gratuity Funds
Total Long Term Provisions - -

Note:5 Trade Payables & Creditors

Particulars Current Year Previous Year
Trade Payables - -
Other Payables - -
Advance Received from Party - -
Total Trade Payables & Creditors - -
Note:6 Short Term Borrowings
Particulars Current Year Previous Year
Bank Overdraft - -
Short Term Loans - -
Total Short Term Borrowings - -

Note:7 Short Term Provision

Particulars Current Year Previous Year
Income Tax Provision - -
Total Short Term Provision - -

Note:8 Duties & Taxes

Particulars Current Year Previous Year
TDS Payable on Audit Fee 750.00 750.00
TDS Payable on House Rent - -
SST Payable 2,900.00 2,500.00
TDS Payable on Legal Fee - -
Remuneration Tax Payable - -
Total Duties & Taxes 3,650.00 3,250.00

Note:9 Interest Payable

Particulars Current Year Previous Year
Interest On Loans - -
Total Interest Payable - -

Note:10 Other Current Liabilities

Particulars Current Year Previous Year
Audit Fee Payable 4,250.00 4,250.00
Salary Payable - -
Total Other Current Liabilities 4,250.00 4,250.00

Note:11 Cash & Cash Equivalent

Particulars Current Year Previous Year
Cash & Bank Balance 426,379.71 369,313.12
Total Cash & Cash Equivalent 426,379.71 369,313.12
Note:12 Advance, Deposit & Loan
Particulars Current Year Previous Year
Advance to Director - -
Previous Year's Advance Income Tax - -
Current Year's Advance Income Tax - -
Total Advance, Deposit & Loan - -

Note:13 Trade Debtors/ Receivables

Particulars Current Year Previous Year
Trade Receivable (Debtors) - -
Other Recivable - -
Total Trade Debtors/ Receivables - -

Note:14 Other Current Assets

Particulars Current Year Previous Year
Other Current Assets - -
Total Other Current Assets - -
 Bal Jyoti English School Hoklabari Pvt. Ltd.
Hoklabari-1, Morang
SCHEDULE FORMING PART OF THE FINANCIAL STATEMENTS
As on 32nd Ashad 2079

Note:16 Revenue (All Figures in NPR)

Particulars Current Year Previous Year
Sales Income (Taxable & Non-Taxable) 705,365.00 620,365.00
Other Operating Income - -
Total Revenue 705,365.00 620,365.00

Note:17 Cost Of Sales

Particulars Current Year Previous Year
Add: Opening Stock - -
Add: Purchase (Taxable & Non-Taxable) 189,000.00 147,000.00
Less: Closing Stock - -
Total Cost Of Sales 189,000.00 147,000.00

Note:18 Administrative Expenses

Particulars Current Year Previous Year
Audit Fee 5,000.00 5,000.00
Bank Charges - -
School Rent Expenses - -
Miscellaneous Expenses 24,600.00 21,700.00
Printing & Stationery Expenses 71,921.00 69,921.00
Communication Expenses 6,300.00 6,000.00
Water & Electricity Expenses 7,100.00 7,000.00
Repair & Maintenance Expenses - -
Legal Expenses - -
Salary Expenses 290,000.00 250,000.00
Other Expenses 51,700.00 48,700.00
Registration Expenses - -
Total Administrative Expenses 456,621.00 408,321.00

Note:19 Selling & Distribution Expenses

Particulars Current Year Previous Year
Advertisment & Publication Expenses - -
Total Selling & Distribution Expenses - -