FAHEEM

CERTIFIED PUBLIC ACCOUNTANTS

Client Dya Al Nusk Prepared By AI
Date: 1/1/2024
Year end 31-Dec-22 Reviewed By:
Objective To ensure the completeness, existence , rights and obligations, valuation and allocation.
Account code Description 2022 2021
Prepaid and other debit balances 1,012,709 1,770,741

Work Done:
A Agreed Prior figures to prior year balances.
B Tested mathematical accuracy.
C Agreed amount to general ledger.
D Obtained breakdown, contracts and payments for rent
E Performed recalculation for rent prepayments
FAHEEM
CERTIFIED PUBLIC ACCOUNTANTS
Client Dya Al Nusk Prepared By AI
Date: 1/1/2024
Year end 31-Dec-22 Reviewed By:
Objective To ensure the completeness, existence , rights and obligations, valuation and allocation.
Account code Description 2022 2021 Sample
‫عهد موظفين‬ 141,852 131,505
‫ايجارات مدفوعة مقدما‬ 402,605 - X
‫ذمم موظفين‬ 148,457 546,315
‫أخرى‬ 36,166 -
‫دفعات مقدمة موردين‬ 223,500 1,318,934 X
‫ضريبة القيمة المضافة‬ 60,129 -
‫اإلجمالى‬ 1,012,709 1,996,754

‫مخصص دفعات مقدمة‬ (226,013)

Total 1,012,709 1,770,741
Sample size 438,771
Sample population 43%

Work Done:
A Agreed Prior figures to prior year balances.
B Tested mathematical accuracy.
C Agreed amount to general ledger.
FAHEEM
CERTIFIED PUBLIC ACCOUNTANTS
Client Dya Al Nusk Prepared By AI
Date: 1/2/2024
Year end 31-Dec-22 Reviewed By:
Objective To ensure the completeness, existence , rights and obligations, valuation and allocation.
Account code Description 2022 2021 REF
Aqat Ltqdym 223,500 7001-SD10

Remarks: Subsequently, 223,508 payment received from Aqat In on 18/07/23

Work Done:
A Agreed Prior figures to prior year balances.
B Tested mathematical accuracy.
C Agreed amount to general ledger.
FAHEEM
CERTIFIED PUBLIC ACCOUNTANTS

Client Dya Al Nusk Prepared By AI

Date: 1/21/2024
Year end 31-Dec-22 Reviewed By:

‫السنة المالية‬: ###

AS Calaaulation AS FS Diff
From To T-Days op - balance ‫المصروف‬ ‫المسدد خالل‬ ‫المصروف‬ ‫الرصيد الختامي‬
Contract Name 1 January 2022 ### Amount ### Per Day Accrued ‫السنوي‬ ‫السنة‬ ‫بالصافي‬ ‫مقدم‬ ‫مستحق‬ Exp Acc-Exp Pre-Exp Exp Acc-Exp
‫مكتب باب شريف‬ 2022/09/01 2023/08/31 37,000.00 122 101.37 7,624.66 12,367.12 7,624.66 12,367.12 24,632.88 37,000.00 12,367 37,000 24,633 - -
04 ‫ابراج البيت‬ 2022/01/01 2023/07/28 820,750.00 365 2,248.63 413,460.58 820,750.00 395,237.58 820,750.00 0.00 838,973.00 820,750 838,973 - - -
06 ‫ابراج البيت‬ - - 0.00 0 0.00 386,275.51 0.00 386,275.51 0.00 0.00 0.00 - - - - -
10 ‫ابراج البيت‬ 2022/01/01 2023/07/28 632,500.00 365 1,732.88 926,834.14 632,500.00 973,962.14 632,500.00 0.00 585,372.00 632,500 585,372 - - -
‫الصفوة‬ 2022/01/01 2023/07/19 425,913.00 365 1,166.88 394,986.00 425,913.00 599,173.00 425,913.00 0.00 221,726.00 425,913 221,726 - - -
01 ‫جبل عمر‬ 2022/01/01 2022/07/31 275,220.00 212 754.03 716,502.15 159,853.81 671,633.96 159,853.81 0.00 204,722.00 159,854 204,722 - - -
333- 03 ‫جبل عمر‬ 2022/01/01 2023/07/15 130,828.00 365 358.43 361,312.00 130,828.00 336,515.00 130,828.00 0.00 155,625.00 130,828 155,625 - - -
04 -236- ‫جبل عمر‬ 2022/01/01 2023/07/15 156,993.00 365 430.12 532,876.00 156,993.00 503,119.00 156,993.00 0.00 186,750.00 156,993 186,750 - - -
127- 05 ‫جبل عمر‬ 2022/01/01 2023/07/15 130,828.00 365 358.43 295,979.00 130,828.00 271,182.00 130,828.00 0.00 155,625.00 130,828 155,625 - - -
‫محل طيبة‬ 2022/09/15 2023/09/14 488,925.00 108 1,339.52 0.00 144,668.22 250,425.00 144,668.22 344,256.78 238,500.00 144,668 238,500 344,257 - -
1 ‫محل شركة مكة‬ 2022/01/01 2022/12/31 95,859.00 365 262.63 0.00 95,859.00 68,300.00 95,859.00 0.00 27,559.00 95,859 27,559 - - -
‫محل الزاهدية‬ 2022/08/07 2023/08/06 35,000.00 147 95.89 0.00 14,095.89 17,500.00 14,095.89 20,904.11 17,500.00 14,096 17,500 20,904 - -
‫شقة الرياض‬ 2022/12/01 2023/11/30 14,000.00 31 38.36 0.00 1,189.04 7,000.00 1,189.04 12,810.96 7,000.00 1,189 7,000 12,811 - -
‫اإلجمالي‬ ---- ---- 3,243,816.00 ---- ---- 4,035,850.04 2,725,845.08 4,487,947.85 2,725,845.08 402,604.73 2,676,352.00 2,725,845 2,676,352 402,605 - -
AS Per 2021 FS AS Per Calcaulation AS Per Calcaulation AS Per Calcaulation AS Per 2022 FS AS Per 2022 FS AS Per 2022 FS

287,988.75
238,500.00
274,275.00
Diff

Pre-Exp Sample
-
- X
-
- X
-
-
-
-
-
- X
-
-
-
-
FAHEEM
CERTIFIED PUBLIC ACCOUNTANTS
Client Dya Al Nusk Prepared By
Date:
Year end 31-Dec-22 Reviewed By:
Objective To ensure the completeness, existence , rights and obligations, valuation and allocation.
From To
Contract Desc Contract value(NET) Brokerage fees
1 January 2022 31 December 2022
‫ الصفوة‬2022/01/01 23/07/19 408,375.00 -
Payment of 137,137 made on 16/03/23 for 3rd quarter
‫محل طيبة‬ 2022/09/15 2023/09/14 Payment of 100,000 made on 20/06/23
Payment of 37,140 made on 03/07/23 477,000.00 11,925.00

Payment made of 275,000 on 23/01/2023 of which 235,000

04 ‫ابراج البيت‬ relates to AA-04 & 40,000 to AA-10
Payment of 235,000 on 23/02/23 relates to AA-04
Payment of 237,898 on 09/04/23 relates to AA-04
1/1/2022 Payment of 367,548 on 04/07/23 of which 254,188 relates to 820,750.00 -
AA-04 & 113,270 to AA-10
Payment of 182,102 on 09/04/23 relates to AA-10
Payment of 100,000 on 15/05/23 relates to AA-10
10 ‫ابراج البيت‬ 2022/01/01 2023/07/28 Payment of 150,000 on 13/06/23 relates to AA-10

632,500.00 -

Total
Percentage verified
As per ledger

Work Done:

A Agreed Prior figures to prior year balances.

B Tested mathematical accuracy.
C Agreed amount to general ledger.
 Saad
5/4/2023

Payment
Total Payments net of 15% Total payments % verified Contract REF Payment REF
VAT
408,375.00 - 221,726 0%

488,925.00 - 238,500 0%

820,750.00 - 838,973 0%

632,500.00 - 585,372 0%

1,884,571
70%
2,676,352