Assesment Year :2023-2024 M/S ABHIRAJ LAYER FARM S/O Abadhesh Pd Singh

Dt.of Birth :25-02-1985 (Prop.Mirtunjay Kumar) Nathnagar, Bhagalpur

PAN :AUFPK6085L Bihar, 812004
Trading Account for year ended 31.03.2023
Particulars Amount Particulars Amount
To Opening Stock 15,55,000 By Sales 75,44,600
To Purchase By Clo. Stock
Birds 250000 Birds 250000
Feeds 6431734 66,81,734 Feeds 1795600 20,45,600
To Gross Profit 13,53,466
Total 95,90,200 95,90,200

Profit & Loss Account for year ended 31.03.2023

Particulars Amount Particulars Amount
To Salary & Wages 3,24,000 By Gross Profit 13,53,466
To Bank Charges 5,450 -
To Bank Interest 4,200
To Electricity & Generator Expenses 10,640
To Telephone Expenses 3,800
To Depreciation 5,36,250
To Printing & Stationery 2,850
To Misc. Expenses 10,500
To Net Profit 4,55,776
Total 13,53,466 13,53,466

Balance Sheet as on 31st March 2023

Liabilities Amount Assets Amount
Capital a/c Fixed Assets
(Mritunjay Kumar)

Balance b/f 55,00,000 Building 40,50,000

Add: Net profit 4,55,776 Depreciation 10% 4,05,000 36,45,000
59,55,776
Less: Drawings 3,00,000 56,55,776 Feed Machine 4,25,000
Depreciation 15% 63,750 3,61,250
Secured Loan
Mahindra Finance 1,50,000 Generator 4,50,000

SBI 1,75,000 3,25,000 Depreciation 15% 67,500 3,82,500

Unsecured Loan 10,00,000 Current Assets

Advance 55,000 S/Debtors 4,96,870

Sundry Creditors 1,38,844 Closing Stock 20,45,600
Other Liabilities 18,500 Loan & Advances 55,000
Other Current Assets 16,400
Balance with Bank 1,50,000
Cash in hand 40,500
Total 71,93,120 Total 71,93,120

MIRTUNJAY KUMAR

Proprietor