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Schedule/ 9tatememt of chamqe in Base

Working |Corrent
OhpiBal Eect on torking tapr
PARTICULARSt
year Year
(E) (7) Jherease Decveale
Curent Assels :
m.Cash in hand
u)auh at bamk
Ind Bills Receivab les.
Iv) Stocks
v) Debtors
lu) Shoxt- tem/ Temporary[Marketable învestmesnt
wo.repaid oxpenses
MI) Accrued Tncome.
Ix) Short-tem loamsdadvamre
Ix Total Cunrent Asseta CA)
Cuemt liabilities :
) Sundhs loeditons
u) &ills payab le.
uy Prouision for taxatiem.d
IN) Bank_overdatt
(uShort- tem loans or deposita .
u) Praposed diuidend
Total Comeroat Liabilihes (6)
Dorking Capkat. (A)- (6)
Net ineieaxe| Decqe ase. in lkking Capital.
TOTAL

Ollid oot the ohamqe. in the oonkinq capita 4rom the balanee Ghet data.
giuen belouwi
PARTICULARS
Capital liabilkties -
U ghare capital 300000 395000
CTrade creditoe lo6000 0000
 |4000 31000
u) Prolt amd lass ale 4 90000

Assets i
b) Machinery 10000 LDO000
121D00 136000
1)Stck- in- trade 18IDDO
n) Debtors A0000
IN) Cash
48000 70000
42D000 496000

Sohedule tatumand of chamgea in orkinq Capital.

2015 2016 Trevease in Wc Der ease în ti.

PARTICULARS
Curemt Assets :1SODO
121000 13600D
u) Stock- in- trade
181DOD 1400D0 CnDOo)
48000 40000 22000
un) Cash
Total eurremt assets 3SOODD 316000

Current liabilities
o) Trade Credtors 1b6b00 40000 36000
Total corrent liabikies I06000 40000
Wonkin Capital (CA-a) 244000 306000
Net increase in we 62000 (C2000)
TOTAL 3060D5 306000 13000 (3000)

rom the albaing balameshet of ns farvati ¢ to. Hd. for the.

a staterment of chanel
Lin tiosking capiBal.
PARTICULARS 2006 () 2001()
liaiiies :
y Share capital 50000b 600 000
uy Reus amd Capital 200000 yoo000
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m) Borrouings. 300 000 500000

Curremt Iiabiltties -
)Sundrycreditors 1SDDOD 200006
)Sils pauahle Io000o 0000
TOTAL 12S0O00 I990000
Assets i
)Fixed ascets 150000 lo0000O
) Tovestmemt ID0000 300D00
Current assets :
200000 22 O000
u Debtors I b0000 80000
I) Bils receivables
( Caah bank balameA. 30000 40000
ToTAL 12 5D000

Schedule! Statement of chamqesin workíong Capital.

PARTICD LA RS 2006 2007 Increase in wc. Decrease in Wc
onremt Assets -
u) Invemories 20D00D 220000 20000
) Debtors |000DD 80000 (20000)
J 8illk receivables 70D00 1D0D00 30000
Iv) Cash basak balantes. 30D00 40000 40000
ToBal cunYemt Assets 4oo000 430000
Curremt liabilities
ISOODO 200000 (50000)
uj Sondry creditors.
Bills payable IDO0DO 10000 (30000
otal curremt liabiliies 250000 24O000
aking Capital (CA-C1)
ckin Capital lcA-c) ISo000 20DO000
Net increase in we SOO0D (Socco)
TOTAL 200000 200000 12000D (120000)
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Aclis ked Prolit amd loss a<c

PAR TICDLARS AMOUNT PARTICULARS AmDUNT

Ta provisian for taxatin ale 3S000

Fonds flou) stalenemt

SOURCES AmDUNT APPLICATIDN AMOUNT
J5000
Tax paid
Falain - are the extracts trom the baane sheet -
Particnlars a1l34 2014.
Prapnsed dividemd 50000 40000
Dividend paid durin the yean
qear isis RaRi 50000

i Treated non- Corrant liabilihy '

Proyisim for proposed divideand ale

PARTICULA RS AmoUNT PARTICDLARS AmoUNT

To bamk alc 50000 By halamce bld 50000

To balamce ld 70000
lBy adjusked P4L ae 40000
12D000 120000

Adisked Protit and Loss alc

PARTICOLARS AmoUNT PARTICOLARS AmoUNT

In prouision tor proposed 10000

divid ermd a<e

fupds lbw statemnérnt
AmoUNT APPLIC ATION AmoUNT
SOURCES
froposed Dividend 5000D
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Funds from Oreraltons (PORMAT)
fonda from operaions
Brolit clbsin balamte of PdL Or te tained earninqs la6 Arnou
given in the balamte. sheet).
Add Non-funds and ANon-operaing itens which hae heem
alreads debited to P4L a<c.
) Depreciabon
) Authorizaion of Hctilious and intamqible asseh such as -
la) Grooduill
(b) Pateats.
c) Trademarks
4) Prlimninars Éxpemsas.
(e) Discaunt on Iasue of shares_, etc.
(un) Aproprialion of Retained Earnings., eq.-
a) Tramsher to oucmehal Reserye.
(b) Dividemd qualisation ford
te) Coningeny "Reserve, ete.
(Iv)On sale ot any non- curremt ixed assel1) suh as
Lia) loss on Sale. of lanmd ' builainq
Ib) Ibss on sale of machines
e) loss n Sale of tomituye
a) loss on Sale of lomq-tem inestmenth ete.
ty) Dividends including
Ta) Intexin divideid
(b) Prsposcd dividernd (iftis am
mot takem as conent
cUnent liability).
appmpriativn oh prokh amd
[v Brovision or taxation if it ís
takem as
Iy) Any other ron-fund| non- operaing iteme.currerat liability)
whih hae bem heem
T
debited to prokt amd Loss.
TOTAL (A)
Less: Non- tood or non
been credited to P$Lopcraimg
ale.
iteons which bave atready
y Profit or qain irom the sales b£
of mon- Current (fxed) assets suchal
 cassHate
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a) frohit on Sale ot lamd buildin

Rrofit on sale oF Plamt machinery
te) Proit on sale Of long- term imvestmcmt etc.
IApplicakon in the valbe of ixed assets,Such as increase. i
H value of lamd if it has becm Credite¢ to
PLalc.
JIn) Dividemd Received
Iy) Excess prouision tramsterred to Pde ale or wriHero off
l)Ansolhe non on- cperating fterm which has been crediked to P&L a<e.
lv) Openin balame ot PeL alc or netained carninq (as qiven in
the balamce sheet)
ToTAL (B)
Tokal (A) -- Total (B) funds from operatioms.
aAfr the inamcial year
year 2021
2021-2 XY2 private limited reports the.
follauinq Prolit and loss statemomt

Particolars Amount a)
1Tome. tmm sale of qonds. services 160000o
Ghain tom sale of turoitore 2D0000
hain from sale of amd 300000
Tnterest on fixed depasit 50000
Total income 21SD0D0
Expernses incurred fon sale of qoDds and senyizes. 1DSODOo
ADepreciaion on fxed aseets 2DDO00
LDss on Sale of Machinery 50000
Net Tncome 850000

CalcolaBe funds from Cperaios

 elssoate
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HIDDEN INFORMANON -
he follo uoing ínformalion has been extracted fran the balamce she
tompamyt PARTICULARS 91 03) 2DOA
20000D
machinery 80000
30000 35000
Aumulaked Depreclatian 26000 HDOD0
Prott arnd loss alc

Addiional Toarmaion'
iy A machíne costing purchased daring Hhe year by kse
o equity shares.
a machíne. caslio4 15000 (with an acUmulated
deprecialisn of E sooo) tas sold far HO0o|

Fiod out Sources amd

amd applicathion of fonds

Machinery ale
da Pariculars Amount Particolaxs Amount.
o0T balamce. bld 80000 y bamk alc 4000
To cquiky share alc 20000 Bs deprecaion a<. JO00
To bamk a<e |15000 By adjasted ffl a<e (las gR3000
Chalamcing taure 21S000
By balamce. Cld 20000
2IS000

Acapmalated Depreciakionm ale

Particulars Amount Particplavs Amount
To machincny ae 5000 By balance bld gDO00
(0000
By adjusted P$L a<c
To balamte ld 35000
Calanciny igure)
40000 H00D0
 clssate
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Paga

Adiusted frofit and lassae

eet Parieulars Amount
Parhialars Amount
Tomachinchy alc. 3000 By balamte
bld 25000
To depreciatiom a<c. I0000
By fonds from opcrahoms28000
To balamce d 4o000
59000
53000
Working Note :
Cost o Machinery sold ISOOO
les i AcLUmulated depre ciation (sooo)
Snok valuve at the ime of sale of machinery |D000
less Sale. (4000)
Inss on sale. oF mMachiners 3000

fonds flau) statement

Source. Amouat Applialion Amount
Sale of machiners oourchanc. ot machinery 1500D

Snds Arom cperakion 28000

Ohe tollowing infommaion has beem extacted fonm the balane sheet
Compamy PARTICULARS 2010 2011
100000 ISO000
Buildings 25000 30000
Provisíon 4or depreciaBion 4oo00 80000
Rrokt amd loss ale

Additional Tnformation :

LAn addifional building costing Ib0000 was puchased daring the.

part of buildin costinq So000 LwAS 20ld for FGoo00 deprecia tin
pmvided on it I0coo<
L00001
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Builaing al4
To
Parkculars.
balamte bd
LAmouot far-iculars
Amour t
100000 |By east bamk a<e
lb bank alc. 1000006u depreciation a<.
60000
To adjusted PLale 20000
10000
Cbal amzing qune) 1By balante d
220000
I$0000
2200D0
Proyision for dapreciation a<e
Parkeulars Partieulars
Amaunt
Amount
To building ale 10000yhalante b<d. 95D00
|By adiosted eiLa<e ISOO0
30000
(halamdinq figre)
To balamce cld
40000 40000
Adiusked Proit and loss a<e.
Poartieolars Amount Particulars Amount.
T depreciakon ak I5000 by balance b/d 40000
B building ae 20000
By tonds trom operakioms 3500D
To balame cld 80000
4S000

Working Noke Cost a kuilding sold 50000

less: Aczumulated depreciakion
Cost of buildin at he time of sale. 40000

less: Sale. (GOooo)

20000
Prokit Dn Sale ot building
unds flow statememt
Source. Amount Agplicalkin Amopnt
L00000
Sale of building G0o00Pomchnst ot boilding
furks trom perafans 35000
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Afrom tht tolleing particulars, pre pare. a statenent shouing appliaim
and source. of tonds

ParicularS alos|2015 8|o3| 2016

bquity share capital. 300000 350000
18: prefremce ahare Capital 200000 l00 D0O
19 Debentures L00000 200000
|Reserves LO000 240D00
Corrent iabilities 80000 |60000

Vfixed Assets INet) 51 00 00 620000p

Tnvestrnemts 20000 80000
Curremt assets 2U0000 945000
Discount on Debermtures I0000 5000

Ya are imtorned that during the year i

IaA mmachine with a bok valve of A0D00 as sold tor F A5000.

IPrefremte shares redenption a dane at apreniom of ss at the
e1An interim Dividemd a15 ua paid on quity shanes ene
shares were issued at the emd
was 60,000
)Deprcialion chorged doring Hhe year
Hunds low. sBatememt
Amount
Sources
Amount. Apliaim 50000
S0000Increase. in iouextmant
Lssue of equity shares I|sO00
of P. shares
Issue. of neu debeotures 100 000 |Reclempiandiyidemd paid 36000
9S000Pref sharei Spa
Sale ot macbinery. 33 GO00 hterim dividemd paid 55000
Andh of opciationa INet IncreaLe. in wc 210000
lorchase Dt fix ed aget
5l1000
5l1000
0000 balame
A 20000
By
0000 Iso00 mchinevy ofsle onloss
(25000 valLye
60000 a<eh depre.eiatín by tpoo0 maahlnery
sol=
d of val BookSala
glal adjuated By
210000 ale bamk To 00
1sDOO a<e. bank By
510000
Bu
5000 b/dbalamce To
ount Pariculars Amount Tariealars
a.assets tixed
Noties orking
6000 336000
160000
reseres tramsfer
to To
prennimdpim Capihl
1SODO deprecialcalion To
GOO00
Tbauh) (Nan-
45000 paid.diuidemd ioterim To
dividemd
paid Pehare To
opevaf (Non-
36000
I5000
alc sales onLoss To
3
36000 operaBimu rom fond15000by debemturea discoont
on To
naunt Parlkculars Anmount Particulars
andloss
ale Prohit Adiusted
215000 ToTAL
Es13S000
000) |3D00 215000 tapizaltworking înckeaie
in
55000 capital kbrking Net
0000) 32000 595000
t60000 A500O
J60000
liabiliies Corremt
80000
Assets Currerat
13S000 240000 315000
Yearin
wc YearBase Current farticulars
capital orking chamcs
in shouing Statememt
Page
Date
 Redeemed Irelveme share |00000
Preivn) =157 of 1000C0 15000 assate
Dale
Pagd

RPreßrerote Sharet Capital.

Parioulars Ambunt. Parkcelars Amount
To cash< bamk ae. 11SD00u balamte bld 200D00
ISO00
By adjusted prokit los a<e.
To balame d Ib0000
21SD00 21S000

Reservesale
Paricolars Amount OParHculars Ampunt
By kalance sjd
By adiusted proit f lass 160000

To balamte d 94000D
24000D 27000D

Qrom the taltuing partiulars. prepare sunds Hlou stateument.

Particolars 3il2)2DI631]3| 2D1s
Lauithy shata capital 350000 300 000
I6 Pred rnte shane Capital |00000 200000
Debentures. 200000 IDO000

Reserves. I10000

Cutrent liabilities 45000 40000

rovision tor dobutfol debts 15000
fxed assets 620000 510000

Investmenits. 80000 300DOL

Currentassets 345000 240000
Discounton issve ot debentures 5000 10,000

provision or depreciation Stod at F150000 on s1lel15 anmd

190000 ails| 2016 During the yoar i
 40000
0S000
Iso00 \ott)
clcsate
Dote
Poge
deprcst s0000
)A machine. cnsBing E40000 [book value of Ho000) oan
olf or 25,000. (sab) digo
)refreme shares redempion was carried 0ut a presmium_o s
at the emd
paid on cuits shanes, New shares
issped ot he emd.

tunds Hlow State ment

Sources Amount Applicatibn
ssue ol equits shate 50000Tncrease. ín invextmemt Araunt.
50000
Isue on debemtures lCoO0o Redemsphon of plefrence Share IDS 000
Sale of machiners a 25000|Diuidergd
15/% t4paid300000)
on cquiky shares L5000
tonds trom_opexahians 341000 lig7 paid on pref
396000 Diyidenid Pret sha
ghares 36000
516b0D
Net ocre ase în c 68000
Purchaje ot ixed a4set l65000

Satememt shoing,changes in oorling capital

larticulas Current Ye. Base Yr.in wc
orremt assets 375000 240000 19S000

Cuemt Iiabiliies 40000 (2500)

f4) Provision for debot-tol debta lD000 tsoeo)
orking Capilal (oa-c) 230000 Ao000 G0000
Net inctease in C. SS000 o000
TOTA L 21S000 215D00 13S000 I3SDOD

Adiuked Prakt amd losral

Parkculars Aot Particulars Amt
alg
To cliscoont ondebeatore 5000 By fonds rom bpexabions 336000
To loss on sal es a<c 15000
To dhidemd On eq share USo00
To dividemd on P share 36000
 Date
Page

T0 reserves alc I60000

To premium tedempin 5000
on 18 frefremce. share
To provision fordobutful
depteciahon oc00
lo powsin for
336000 336000
341000 341000

Working Nates
fired assets ale
Pariculars Amt Parhiculars Amt
25000
o balance bd 510000Bu bamk alc 30000
To prel bamk ald 169000 6udepreciaHon akale
620000
Bs balamce d
615000 615000

18 Prefrante share capital

Partieulars Amt Parhiculars. Amt
T bamk alc IDSO0O |By halamct bld 200000
5000
By adfiusted pi ale
T balamee d |00000
205000 205000

Reserves alc
Parliculars Amt
Parkenlars Amt
by balamce bld
160000
By adjusted pdLa<e
240000
Jo balamee ld 270000
240000
lorusivn farkculars Amt furtialarns
by balawie bld
dobutfue
dobi
To botame A 15000
15000
Date
Page sttD.
15000
Pravigion for depteciation ale
'arhiculars Pariculars
Ami Ant
B achineryalc 30000By balamce bld 1GO000
By adiusked pfL ale 40000
To balance Cld 140000
220000 220000
fallauain is He balamce sheet o a cntenprise balamce sheet on alat
2018
Liabilihes 2019
250000
Shar. capikal 200000
50000 60000i
Gaemeral Reserve
Pro&t amd loss 30500 30600nc
Bamk loam (long term) 40000
I50000 135200
Sundry chedilors 35000
0L Prouisiog or taxation 30000
Total etAEset liabilihes 530500 510g00
Assets
200000 |90000
Lamd arnd buildings 150000 l69000
a-Machincny
Stock |00 000

0008 Sundry debtors Boo00 Gy000

Cash 500
Bamk 8000
Gocduill 5000
Total Assets 530500 510800

Addihional Iaformalim. : During the year emded ai<a| 208R.

uDividemd of F 23000 was paid
J) Assets of amother compamy purchaxtd for consideTahion of
Rr D,poo payable in shares be assets inclode :
(a) stock I 20,000 (b) Machíinery 7 85,000
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) Machintrs was tur ther purchased tor E

I)DepreciaHon writtem olf 8000.
machíncrsE 12000
Income tax provided during the year was E 33000
MMachinery worth. 2000Ù bbas sold for Ei800g Loss on sale o
machiner4 200 uwas tamsterped to qeneral reserVe

funds low statemment.

Sources Amt Hpplicaions Amt
Tssue ot shares 20000 Repaum ernt of bamk loam H0000
Sale ot omachiners 180b Dividernd paid 23000
Gnds Arom operatibns 88300 machintny purchased 8000
Decrease in brkinq 18400 To´paid 28000
Capital
129000 124000

Adipsted Prolit and losSs a<e

Parliculars. Amt Particulars Amt:
depreciakion,on Lamd lDO00 By balamce b/d 30500
CO0UT diuidemdbulding
paid 23000funds rom opetahoms 88300
on machincry
Tprov. tor taxahon
120 DD
33000
(balanzing fiqre)
To transfer to To20DD

qemenal reserve. alc

To balamce. ld 30600
|1850
18S0Oio!
 dssste
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Schedule) stalament shouing changs in, orking Capital,.

1in wein
Pariculars
Corr emt Assets
(a) Stock |000004000
500 Good 100
(9600b)
L) Cash
8000
e)Bamk
aJ Debto rs
80000 640b0 (IS300)
180SDO |46800
ToBal corrent assets
Comemt liabilithes - OL15oD00 13S200 148D0
a) Creditors SO00013S 200
Total currnt fabilihes
Net workínq Capital (cA-c) 18400 18400
IhePetse ín working capital 3oSoo 30S0o LU18DO 4 1800
Total

dbrking CapiBal
Share capital ale
Partieulars Arot: Rachcolars. Amt
200000
by balance b<d
By qodoillLPhaton 500
20000
By stock a<e
25000
By mahinery ale
To balance. ld 250000nt
250000 250000

GLemeral Reseryes a<c

Parieulars Amt Parliculars Ant:
50000
To Machincnyalc 200 By halamce b/A
lo200
By adjosted P¢ Lale
To balamte d G0000
Ckalancng figune)
60200 GORDO
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Provision for taxahan alc

Parhiculars Amt
T bamk alc
Parienlars. Amt
28000Buå balamte blA 30000
33000
By adjpstned proit and
loss ale
35000
63000 63000

Pariculars
Machineryae
Aomt Particulars Aomt
To balamte bld (5000D
By dzgreciatin a<c 12D00
1800D
Tb equity shares a<c 500D By bamkale
To cash }bamkale by qeneral reserye a<e

by balamnte l4 |69000

|83000 189000