Wellistics Medicare Pvt Ltd

Ward No. 02 Sanepa, Lalitpur,

Balance Sheet as on Ashash 31, 2077

Amount
Sr. No. Particulars Schedule
Current Year Previous Year

Sources of Fund

A Promoter's Fund & Equity

1. Share Capital 1 500,000.00 500,000.00

2. Reserve & Accumulated Profit 2 (355,892.68) (416,417.47)

3. Shareholder Investment 524,952.07

Total (A) 669,059.39 83,582.53

B Long & Mid Term Loan

1. Secured Loan 3 - -

2. Unsecured Loan 4 - -

Total (B) - -
Total (A+B) 669,059.39 83,582.53

Application of Fund

A Fixed Assets

1. Gross Block 5 36,703.12 48,937.50

2. Less: Depreciation (9,175.78) (12,234.38)

Total (A)/Net Block 27,527.34 36,703.12

B Current Assets

1. Cash & Cash Equivalents 6 22,545.00 25,195.54

2. Inventory 7 - -

3. Sundry Debtors 8 623,987.05 623,987.05

4. Loan Advance & Deposits 9 - -

Total (B) 646,532.05 649,182.59

C Less: Current Liabilities & Provisions

1. Sundry Creditor 10 - 366,328.18

2. Expenses Payable 11 5,000.00 235,975.00

3. Short Term Loan 12 - -

Total (C ) 5,000.00 602,303.18

Net Current Assets 641,532.05 46,879.41

Total (A+B-C) 669,059.39 83,582.53

Notes to the Account As per Report of Even Date

Propiretor Regd. Auditor

 Wellistics Medicare Pvt Ltd
Ward No. 02 Sanepa, Lalitpur,

Income Statement of Fiscal Year 2076/77

Amount
Particulars Schedule
Current Year Previous Year

Revenue

Sales - 729,993.00

Less: Cost Of Goods Sold (Sec. 15) 13 - (550,335.52)

Gross Profit - 179,657.48

Less: Administrative Expenses 14 5,000.00 509,140.00

Less: Expenses Selling & Distribution -

Less: Repair & Maintenance (Sec. 16) -

Less: Pollution Control (Sec. 17) -

Less: Research & Development Expenses (Sec. 18) -

Less: Depreciation (Sec. 19) 9,175.78 12,234.38

Earning Before Interest & Tax (14,175.78) (341,716.90)

Less: Interest (Sec. 14) - -

Earning After Interest & Before Tax (14,175.78) (341,716.90)

Less: Provision For Tax - -

Earning After Tax (14,175.78) (341,716.90)

Propiretor Regd. Auditor

 Wellistics Medicare Pvt Ltd
Ward No. 02 Sanepa, Lalitpur,
Fiscal Year 2076/77
Fixed Assets Schedule-5
Rate of Disposed/ Purchase up to Allowable
Sr. No. Particulars Opening Value Total Depreciation Net Assets
Depreciation Sold Amount
Paush Chaitra Ashadh
1 Pool A 5% - - - - - - - -
Land - - - - - - - -
Building - - - - - - - - -
2 Pool B 25% 36,703.13 - - - - 36,703.13 36,703.13 9,175.78 27,527.35
Furniture & Fixture - - - - - - - - -
Office Equipment 36,703.13 - - - - 36,703.13 36,703.13 9,175.78 27,527.35
3 Pool C 20% - - - - - - - - -
4 Pool D 15% - - - - - - - - -
5 Pool E Cost / Life - - - -
Total 36,703.13 - - - - 36,703.13 36,703.13 9,175.78 27,527.35
 Wellistics Medicare Pvt Ltd
Ward No. 02 Sanepa, Lalitpur,

Cash Flow Statement For Fiscal Year 2076/77

Sr. No. Description Amount

A Cash Flow from Operating Activities

1.) Net Profit after Tax As per Income statement (14,175.78)
Add: Non-cash expenses
a) Depreciation 9,175.78
b) Provisions -
2.) Operation of cash flow before working capital change
a) Decrease/ (Increase) in current Assets/ other Assets -
b) Increase/(Decrease) in current liabilities 597,303.18

Cash Flow from Operating Activities (A) 592,303.18

B Cash Flow from Investing Activities

a) (Purchase)/Sales of Fixed Assets -
b) Interest received -
c) (Purchase)/Sales of Investments -

Cash Flow from Investing Activities (B) -

C Cash Flow from Financing Activities

a) Increase in Share capitals/ Share Application -
b.) Last Year Profit -
c) Dividend paid -
d) Repurchase of Treasury stock -
e)Increase/(Decrease) of Secured Loan -
f)Increase/(Decrease) of Unsecured Loan -
g) Increase/(Decrease) of other (594,953.72)
Cash Flow from Financing Activities (C) (594,953.72)

Total Cash Flow (A+B+C) (2,650.54)

Add : Opening Cash Balances 25,195.54
Closing Cash Balances 22,545.00

Propiretor Registered Auditor

 Wellstics Medicare Pvt Ltd
Schedules performing Financial Statement for the Year 2076/77

Capital Schedule-1
Amount
Sr. No. Particulars
Current Year Previous Year
3 Paid -up Capital
5,000 Ordinery Share @Npr 100.00 each 500,000.00 500,000.00

Total 500,000.00 500,000.00

Reserve & Accumulated Profit Schedule-2

Amount
Sr. No. Particulars
Current Year Previous Year
1 Profit/ (Loss) up to Last Year (341,716.90) -
2 Profit/ (Loss) of Current Year (14,175.78) (341,716.90)
3 Tax Adjustment -
Total (355,892.68) (341,716.90)

Secured Loan Schedule-3

Amount
Sr. No. Particulars
Current Year Previous Year
1 -
2 -
Total - -

Unsecured Loan Schedule-4

Amount
Sr. No. Particulars
Current Year Previous Year
1 Proprietor's Fund -

Total - -
 Wellstics Medicare Pvt Ltd
Schedules performing Financial Statement for the Year 2076/77

Cash & Cash Equivalents Schedule-6

Amount
Sr. No. Particulars
Current Year Previous Year
1 Cash and Bank Balance 22,545.00 25,195.54

Total 22,545.00 25,195.54

Inventory Schedule-7
Amount
Sr. No. Particulars
Current Year Previous Year
1 Closing Stock - -

Total - -

Sundry Debtors Schedule-8

Amount
Sr. No. Particulars
Current Year Previous Year
1 Account Receivible 623,987.05 623,987.05

Total 623,987.05 623,987.05

Loan, advance & Deposits Schedule-9

Amount
Sr. No. Particulars
Current Year Previous Year
1 Advance & Deposits ( Care Surgical Pvt Ltd) - -
2 Deposit -
2 Dirctor Advance - -
3 Advance Tax - -
4 VAT - -
Total - -

Sundry Creditor Schedule-10

Amount
Sr. No. Particulars
Current Year Previous Year
1 Account Payable - -

Total - -
 Wellstics Medicare Pvt Ltd
Schedules performing Financial Statement for the Year 2076/77

Expenses payable Schedule-11

Amount
Sr. No. Particulars
Current Year Previous Year
1 Audit Fee Payable 4,250.00 9,850.00
2 TDS on Audit Fee 750.00 150.00
3 Vat On Audit Fee - -
4 TDS on Rent - 8,400.00
5 TDS on Staff Salary - 3,575.00
6 Income Tax Payable - -
7 Other Payable - 214,000.00
Total 5,000.00 235,975.00

Loan From Director Schedule-12

Amount
Sr. No. Particulars
Current Year Previous Year
1 Director Advance -

Total - -

Cost of Goods Sold Schedule-13

Sr. No.
1 Opening Stock
2 Add: Purchase
3 Add: Freight
4 Add: Wage
5 Less: Purchae return
6 Less: Closing Stock
Amount
Particulars
Current Year Previous Year
- 519,103.52
- 1,169,271.00
- 69,014.00
- 5,091.00
(1,212,144.00)
- -

Total - 550,335.52

Administrative Expenses Schedule-14

Amount
Sr. No. Particulars
Current Year Previous Year
1 Staff Salary - 357,500.00
2 Rent - 84,000.00
3 Audit Fee 5,000.00 10,000.00
4 Telephone, Talex & Postage - 540.00
5 Printing & Stationery - 1,890.00
6 Bank Charge - 10,280.00
7 Office Expenses - 19,830.00
8 Guest Entertainment & Hospitality - 14,700.00
9 Water & Electricity - 7,800.00
10 Travelling Expenses - -
11 Renewal & Registration - -
Total 5,000.00 506,540.00
 Wellistics Medicare Pvt Ltd
Ward No. 02 Sanepa, Lalitpur,

Notes to the Account for the Fiscal Year 2076/77

1. Significants of Account
Name of Firm: Wellstics Medicare Pvt Ltd
PAN: 603562749
Basis of Accounting
The financial Statement has been prepared on an accrual and on going concern concept and the
accounting policies has been applied consistently throughout the period. The statement comply
with the requirement of Nepalese accounting Standards (NAS)

Fixed Assets & Depreciation

Depreciation has been charged on written down value method as prescribed in Section 19 of
Nepalese Income Tax Act 2058

Revenue Generate
Revenue is generated in this firm from the Hospital income.

Re-grouping & Re-annex

Re-grouping & Re-annex is for better presentation and for requirement of financial report.

…………………………. ……………………………
Director Regd. Auditor