M/S SANDESH STORES

SUKLAGANDAKI-05, TANAHUN
BALANCE SHEET
As on 32nd Ashad 2079
This year Last year
Particular Schedule Actual Actual
Amount(Rs) Amount(Rs)
32nd Ashad 2079 31st Ashad 2078
Capital & liabilities

Capital & Reserve fund

Capital 1 300000.00 300000.00
Proprietor Investment 0.00 0.00
Reserve fund & accumulated profit 2 1357663.90 881190.00
loan 3 0.00 0.00
Gross Total 1657663.90 1181190.00

Assets
Fixed Assets 4 40209.17 53612.24

Current Assets
Inventory 5 2012510.00 1700765.46
Trade and other receivables 6 1207914.00 1105100.00
Cash & other Balance 7 201552.59 185240.00
Prepaid expense, Advances &Deposits 8 0.00 100000.00

Total 3421976.59 3091105.46

Less:
Current liabilities & provisions 9
Account Payable 15000.00 20000.00
Tax Provision 11312.00 5344.00
Sundry' Creditors 201554.00 190870.00
Short term Loan 1576655.86 1747313.70
Total 1804521.86 1963527.70

Net Current Assets 1617454.73 1127577.76

Gross Total 1657663.90 1181190.00

Contingent Liabilities
Notes of Accounts 10

Accountant Proprietor Registered Auditors

 M/S SANDESH STORES
SUKLAGANDAKI-05, TANAHUN
Income statement
For the financial year ending of 2078/2079
This Year Last Year
Particular Schedule Actual Actual
Amount Rs Amount Rs
2078/2079 2077/2078
Sales Incomes 11 4862107.00 3850000.00
Less : Cost of Sales 12 4038735.47 3072132.55
Gross profit 823371.53 777867.45

Add:
Other Trading Income

Less:
Business Expenses 13
Distribution Expenses 0.00 0.00
Administrative Expenses 14 143586.00 312670.00
Repair & Maintenance 15 0.00 0.00
Operating Profit 679785.53 465197.45

Interest Expenses 16 178596.57 26372.70

Depreciation Expenses 17 13403.06 17870.75
Income from subsidiary companies
Income from other investment
Cost of Investment written off
Profit/Loss as on sales of Assets
Loss on Disposal of Business
Extra Ordinary income/Expenses

Profit before tax 487785.90 420954.00

Tax Provision 11312.00 5344.00
Profit after tax 476473.90 415610.00
Profit/Loss up to last year 881190.00 465580.00
Profit available for appropriation
Appropriation
A.General Reserve
B.Proposed Dividend
…….preference share
…….Equity share
C.Other With drawal by proprietor 0.00 0.00
D.Profit Transferred to balance sheet 1357663.90 881190.00

Accountant Proprietor Registered Auditors

 M/S SANDESH STORES
SUKLAGANDAKI-05, TANAHUN
Cash Flow Statement
For the Financial Year ending 32nd Ashad 2079
This Year Last Year
S.N. Particular Actual Actual
Amount Rs Amount Rs
2078/2079 2077/2078
A. Cash flow from Operating Activities
1.Net profit/loss before tax and extraordinary items 476473.90 415610.00
Adjustment
Add:
1.Depreciation 13403.06 17870.75
2.Expenses written off
3.Interest expenses 178596.57 26372.70
4.Provisions
5.Profit on sale of Immovable assests
6.Other-non cash expenses
Less
1.Loss on sale of Immovable assets
2.Operating Cash flow before change of Working Capital
(a) Decrease(Increase) in current assets (314558.54) (2147114.96)
(b) Increase (decrease in Current liabilities) (159005.84) 1746160.70
3.Cash flow from Operation
(a)Interest Paid (178596.57) (26372.70)
(b)Tax paid/refund
4.Cash flow before extraordinary items
Income/(Expenses) from extraordinary items
Net cash flow from operating Activities 16312.58 32526.49
B. Cash flow from investing Activities
1.Interest/Dividend received
2.Sale (Purchase) of Fixed assets of Investment 0.00 0.00
3.Decrease(Increase) in loans advances and deposits 0.00 0.00
4.Decrease(Increase) in preliminary expenses
5.Sale of (Investment on) securities
6.Others
Net cash flow from investing Activities 0.00 0.00
C. Cash flow from Financing Activities
1.Issue of shares(except bonus shares) 0.00 0.00
2.Repayment of long term borrowing
3.Dividend paid
4.Others 0.00 0.00
Net Cash flow from Financing Activities 0.00 0.00
Net increase(Decrease) in cash = A+B+C 16312.58 32526.49
Cash and Bank balance at beginning of the year 185240.00 152713.51
Cash and Bank balance at end of the year 201552.58 185240.00

Accountant Proprietor Registered Auditors

 M/S SANDESH STORES
SUKLAGANDAKI-05, TANAHUN
Detail of Fiscal Year 2078/2079
Schedule forming part of Balance sheet & Income statement
This Year Last Year
Schedule Particular Actual Actual
Amount Rs Amount Rs
2078/2079 2077/2078
1 Capital 300000.00 300000.00
2 Reserved fund, & Accumulated profit
Profit & loss Account according to income
statement
Balance up to last year 881190.00 465580.00
Add profit this year 476473.90 415610.00
Cash withdrawal by propriertor 0.00 0.00
1357663.90 881190.00

3 Loan & debt account 178596.57 26372.70

4 Fixed Assets 40209.17 53612.24

5 Closing stock (Inventory) 2012510.00 1700765.46

6 Trade & other Receivable 1207914.00 1105100.00

7 Cash and other balance 201552.59 185240.00
8 Prepaid expenses, Advances & Deposit 0.00 100000.00
9 Current liabilities
Account payables 15000.00 20000.00
Tax Provision 11312.00 5344.00
Sundry Creditors 201554.00 190870.00
Short term loan 1576655.86 1747313.70
1804521.86 1963527.70

10 Notes to Accounts

11 Sales Income
Goods Sales 4862107.00 3850000.00
4862107.00 3850000.00
12 Cost of Sales
Opening stock 1700765.46 322230.51
Purchase goods 4350480.01 4450667.50
Less:
Closing stock 2012510.00 1700765.46
4038735.47 3072132.55

Accountant Proprietor Registered Auditors

 M/S SANDESH STORES
SUKLAGANDAKI-05, TANAHUN
Detail of Fiscal Year 2078/2079
Schedule forming part of Balance sheet & Income statement
This Year Last Year
Schedule Particular Actual Actual
Amount Rs Amount Rs
2078/2079 2077/2078
13 Selling & Distribution Expenses
Frieght on Sales 0.00 0.00
Loading Charge 0.00 0.00
0.00 0.00
14 Adiministration Expenses
Salary 102000.00 204000.00
House Rent 0.00 0.00
Electricity & Water Expenses 3840.00 3840.00
Travelling Expenses 0.00 4000.00
Sales Promotion 0.00 1750.00
Ticket & Telephone 4560.00 4560.00
Stationary & Printing 1890.00 1890.00
Advertisement 0.00 5500.00
Insurance 0.00 0.00
Books & News papers 2050.00 2050.00
Postage & Courier 352.00 1200.00
Donation 0.00 3240.00
Misc.Expenses 3791.00 4510.00
Renews & Fees 0.00 0.00
Guest Welcome 1603.00 5640.00
Bank comission 0.00 22500.00
Staff DaShain Allowance 8500.00 17000.00
Staff Medicine Allowances 0.00 3540.00
Fule expenses 0.00 7450.00
Fire control express 0.00 0.00
Audit fee 15000.00 20000.00

143586.00 312670.00

15 Repair & Maintenance 0.00 0.00

16 Interest Expense 178596.57 26372.70

17 Depreciation 13403.06 17870.75

Accountant Proprietor Registered Auditors

 M/S SANDESH STORES
SUKLAGANDAKI-05, TANAHUN

Schedule:4 Detail of depreciation on fixed Assets for the year 2077/2078

Class Groups Details of Opening Addition in Total Depreciation Depreciation Balance
assets Balance this year Amount Rate

A Building Building 0.00 0.00 0.00 5% 0.00 0.00

B Office equipment Furniture & 71482.98 0.00 71482.98 25% 17870.75 53612.23
Fixture

C Vechile Vechile 0.00 0.00 0.00 20% 0.00 0.00

D Plant & Machinery Machinery 0.00 0.00 0.00 15% 0.00 0.00

71482.98 0.00 71482.98 17870.75 53612.23

Schedule:4 Detail of depreciation on fixed Assets for the year 2078/2079

Class Groups Details of Opening Addition in Total Depreciation Depreciation Balance
assets Balance this year Amount Rate

A Building Building 0.00 0.00 0.00 5% 0.00 0.00

B Office equipment Furniture & 53612.23 0.00 53612.23 25% 13403.06 40209.17
Fixture

C Vechile Vechile 0.00 0.00 20% 0.00 0.00

D Plant & Machinery Machinery 0.00 0.00 0.00 15% 0.00 0.00

53612.23 0.00 53612.23 13403.06 40209.17

Accountant Proprietor Registered Auditors