Scribd
Upload
20 views15 pages

Financial Overview: 2077/78 Balance Sheet

The balance sheet and financial statements summarize the financial position of Aristocrats Investment & Security Analysis Pvt. Ltd. for the fiscal years 2077/78 and 2076/77. The company reported a net loss of NPR 59,426 in 2077/78 and NPR 47,226 in 2076/77. Total assets decreased from NPR 452,774 in 2076/77 to NPR 440,574 in 2077/78. The documents provide details on the company's capital and liabilities, assets, profit and loss, and cash flows over the past few fiscal years.

Uploaded by

Bikash Sedhain
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLS, PDF, TXT or read online on Scribd
20 views15 pages

Financial Overview: 2077/78 Balance Sheet

The balance sheet and financial statements summarize the financial position of Aristocrats Investment & Security Analysis Pvt. Ltd. for the fiscal years 2077/78 and 2076/77. The company reported a net loss of NPR 59,426 in 2077/78 and NPR 47,226 in 2076/77. Total assets decreased from NPR 452,774 in 2076/77 to NPR 440,574 in 2077/78. The documents provide details on the company's capital and liabilities, assets, profit and loss, and cash flows over the past few fiscal years.

Uploaded by

Bikash Sedhain
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLS, PDF, TXT or read online on Scribd

Aristrocrats Investment & Security Analysis Pvt.

L
Kathmandu,Nepal
Pan no : 604374851
Balance Sheet

Particulars Anx 2077/78 2076/77

CAPITAL & LIABILITIES


1. Capital Account A 500,000.00 500,000.00

2. Profit & Loss Account


b) Profit & Loss Account (59,426.00) (47,226.00)

3. Long Term bank Loan

4. Unsecured Loan
Adavance From Proprietor

GRAND TOTAL 440,574.00 452,774.00

ASSETS
1. Fixed Assets
a) Gross Block 1
b) Less: Depreciation
c) Net Block

2. Net Current Assets


Current Assets
a) Sundry Debtors
b) Deposit & Advances 2
c) Cash & Bank Balances (Certified by the Managem 3 445,574.00 457,774.00
d) Closing Inventories (Certified by the Management)
445,574.00 457,774.00
Less: Current Liabilities
a) Sundry Creditors
b) Outstanding & Payables 4 5,000.00 5,000.00
5,000.00 5,000.00

Net Current Assets 440,574.00 452,774.00


(Current Assets - Current Liabilities)

GRAND TOTAL 440,574.00 452,774.00


Significant Accounting Policies & Notes on Account 8

Date:
Place Director Registered Audito
ment & Security Analysis Pvt. Ltd.
athmandu,Nepal
n no : 604374851
Balance Sheet

2075/76 2074/75 2073/74

500,000.00 500,000.00 500,000.00

(34,726.00) (23,226.00) (12,226.00)

465,274.00 476,774.00 487,774.00

-
-
-

-
-
470,274.00 481,774.00 492,774.00
-
470,274.00 481,774.00 492,774.00

-
5,000.00 5,000.00 5,000.00
5,000.00 5,000.00 5,000.00

465,274.00 476,774.00 487,774.00

465,274.00 476,774.00 487,774.00

Registered Auditor
Aristrocrats Investment & Security Analysis Pvt. Ltd
Kathmandu,Nepal

Profit & Loss Account

Particulars Anx 2077/78 2076/77

Sales / Revenue

Cost of Goods Sold 5

Gross Profit

Misc. Income

Administrative & Selling Expenses 6 12,200.00 12,500.00

Operating Profit / ( Loss ) (12,200.00) (12,500.00)

Interest

Depreciation

Net Profit / (Loss) (12,200.00) (12,500.00)

Prior Period Adjustment

Profit & Loss account Brought Forward (47,226.00) (34,726.00)

Profit & Loss Account carried forward to B/S (59,426.00) (47,226.00)


Significant Accounting Policies & Notes on Account 7

Director Registered Aud


nt & Security Analysis Pvt. Ltd.
mandu,Nepal

& Loss Account

2075/76 2074/75 2073/74

11,500.00 11,000.00 12,226.00

(11,500.00) (11,000.00) (12,226.00)

(11,500.00) (11,000.00) (12,226.00)

(23,226.00) (12,226.00) -

(34,726.00) (23,226.00) (12,226.00)

Registered Auditor
Aristrocrats Investment & Security Analysis Pvt. Ltd.
Kathmandu,Nepal
Cash Flow Statement

Particulars 2077/78 2076/77

A. Cash from Operating Activities


Net Profit /(Loss) After Tax (12,200.00) (12,500.00)
Depreciation
Interest
(12,200.00) (12,500.00)
(Increase) / Decrease in Sundry Debtors
(Increase) / Decrease in Deposites, Advances & Margins - -
(Increase) / Decrease in Inventories
Increase / (Decrease) in Outstanding & Payables - -
Increase / (Decrease) in Sundry Creditors
- -
Net Change In Working Capital (12,200.00) (12,500.00)
B. Cash from Investing Activities
Additions in Fixed Assets
Increase in Capital
Sales of Fixed Assets
Total - -

C. Cash from Financing Activities


Payment Of Tax
Payment of Interest
Increase / (Decrease) in Loans
Increase / (Decrease) in Long Term Loans
Increase / (Decrease) in Unsecured Loans
Total

Net Change in Cash & Bank Balance (A+B+C) (12,200.00) (12,500.00)

Opening Cash & Bank Balance 457,774.00 470,274.00

Closing Cash & Bank Balance 445,574.00 457,774.00


Significant Accounting Policies & Notes on Account 9
Director Registered Audi
stment & Security Analysis Pvt. Ltd.
Kathmandu,Nepal
Cash Flow Statement

2075/76 2074/75 2073/74

(11,500.00) (11,000.00) (12,226.00)


-
-
(11,500.00) (11,000.00) (12,226.00)
-
- - -
-
- - 5,000.00
-
- - 5,000.00
(11,500.00) (11,000.00) (7,226.00)

-
500,000.00
-
- - 500,000.00

-
-
-
-
-
-

(11,500.00) (11,000.00) 492,774.00

481,774.00 492,774.00 -

470,274.00 481,774.00 492,774.00


Registered Auditor
Aristrocrats Investment & Security Analysis Pvt. Lt
Kathmandu,Nepal
Schedules forming Parts Of Accounts

Share Capital
ANNEXU
Particulars 2077/78 2076/77

Capital 500,000.00 500,000.00

500,000.00 500,000.00

DEPOSITS & ADVANCES : ANNEXU

Particulars 2077/78 2076/77

Receviable From Proprietor


Other Receivables
Advance Income Tax

CASH & BANK BALANCES : ANNEXU

Particulars 2077/78 2076/77

Cash In Hand ( Certified by the Management ) 445,574.00 457,774.00


Global IME Bank Ltd

445,574.00 457,774.00
Aristrocrats Investment & Security Analysis Pvt. Ltd.
Kathmandu,Nepal

OUTSTANDING & PAYABLES ANNEXU

Particulars 2077/78 2076/77

Audit Fee Payable 5,000.00 5,000.00

- 5,000.00 5,000.00
estment & Security Analysis Pvt. Ltd.
Kathmandu,Nepal
dules forming Parts Of Accounts

ANNEXURE - A
2075/76 2074/75 This Year

500,000.00 500,000.00 500,000.00


-

500,000.00 500,000.00 500,000.00

ANNEXURE - 2

2075/76 2074/75 This Year

ANNEXURE - 3

2075/76 2074/75 This Year

470,274.00 481,774.00 492,774.00


-

470,274.00 481,774.00 492,774.00


ANNEXURE - 4

2075/76 2074/75 This Year

5,000.00 5,000.00 5,000.00

5,000.00 5,000.00 5,000.00


Aristrocrats Investment & Security Analysis Pvt. Ltd.
Kathmandu,Nepal

Schedules forming Parts Of Accounts

COST OF GOODS SOLD ANNEXURE

Particulars 2077/78 2076/77

Opening Stock
Purchases
Less :
Closing Stock

ADMINISTRATIVE & SELLING EXPENSES : ANNEXURE

Particulars 2077/78 2076/77

Audit Fees 5000.00 5000.00


Miscellaneous Expenses 700.00 800.00
Telephone & Communication Expenses 1800.00 2000.00
Printing & Stationery 1000.00 1200.00
Registration & Renewal
Audit Expenses 2200.00 1500.00
12200.00 12500.00
stment & Security Analysis Pvt. Ltd.
Kathmandu,Nepal

es forming Parts Of Accounts

ANNEXURE - 5

2075/76 2074/75 28.014

-
-

ANNEXURE - 6

2075/76 2074/75 2073/74

5000.00 5000.00 5000.00


900.00 1500.00 258.00
1500.00 1000.00 350.00
1500.00 2000.00 1190.00
4500.00
900.00 500.00 328.00
11300.00 11000.00 12226.00
Aristrocrats Investment & Security Analysis Pvt. Ltd.
Kathmandu,Nepal
Fixed Assets Details - Schedule

Group A

Additional
S.N Opening Addition up Absorbed Additional Absorbed Unabsorbed Absorbed Unabsorbed Depreciation
Account Description Up to Rate Depreciation Closing WDV
o Balance to Poush addition Up to Chaitra addition portion addition portion Base
Ashadh for the year

1 Furniture and fixture - - - - - - 25% - -


2 Office eqipment - - - - - - - - - - 25% - -
3 Tools &equipments - - - - - - 25% - -
Total - - - - - - - - - - - -

You might also like