D MALLIK AND COMPANY Satungal , Kathmandu ICAN Membership No. : RA~4903 COP No. : 1429 Firm Regd No. : 2352 PAN No, : 300331235 Mobile Num : 9841611508 Email: mallikdc@hotmail.com Date: To, The Chairman of, Technocrat Consultancy & Eyemark Pvt Ltd JV Kathmandu, Nepal We have audited the attached Balance Sheet of Technocrat Consultancy & Eyemark Pvt Ltd JV. As at Ashad 31, 2077 and attached Profit & Loss account & Cash Flow Statement for the period ended on that date and repot that. The financial statements are the responsible of the ‘company. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with Nepal Standards and Company Law 2064 on Auditing. Those standards require that plan and perform the audit to obtain reasonable assurance about weather the financial statement is free of material misstatement. An audit includes examining on a test basis, evidence supporting the amounts and disclosures in the financial statement presentation. We believe that our audit provides a reasonable basis for our In our opinion, proper books of account as required by law have been kept by the Company & Financial statement comply with Nepal Accounting Standers & relevant statue and law so far as appears from our examination of the books. |n our opinion, the financial statement gives a true and fair view of the financial position of the company as of Ashad 31, 2077 and of the result of its operation and its cash flow for the year ended on that date. The financial statements are prepared under the historical cost convention in accordance with certain relevant accounting standards and requirement of Nepal Company Act, 2053 and Income Tax Act 2058. UDIN NO : 201104RA04903ypTYw Date: 2077-0).23 Place: Kathmandu 'RNo. 2352 \Z [Scan s803)2.TECHNOCRAT CONSULTANCY IMARK PVT LTD JV GOTHATAR, KATHMANDU NEPAL BALANCE SHEET FY 2076/2077 FY: 1ST OF SHRAWAN 2076 TO END OF ASHADH 2077 For and on behalf of the Board Accountant, As per our report of even date 7RNo 2369 metres ry pain sci, [CURRENT YEAR | PREVIOUS YEAR 076/077 075/076 —___ SQURCE OF FUND. T]CAPITAL FUND 100000.09 100000.00] 2|SECURED LOAN 0.00] 0.09 S|UNSECURED LOAN '50000.00] 0000.00] 4] RESERVE AND SURPLUS (148908.00) (143908.00)| TOTAL SOURCE OF FUND 1092.00] 6092.00] ‘ATNON-CURRENT ASSETS A]PROPERTY, PLANT & EQUIPMENT 0.09] 0.00] TOTAL NON-CURRENT ASSETS 0.00] 0.09} [CURRENT ASSETS a]SUNDRY DEBTORS. 0.09] 0.00 2|ADVANCE , DEPOSIT & RECEIVABLES 0.09] 0.00 B|INVENTORIES: 0.09] 0.00 4|CASH & CASH EQUIVALENTS 6092.00] 71092.09 TOTAL CURRENT ASSETS (CA) 6092.00] 11082.00] C[GURRENT ABILITIES T]TOS PAYABLE 75.00 75:00 2[TRADE & OTHER PAVABLE 4925.00 4925.00] - TOTAL CURRENT LIABILITIES (CL) 5000.00 5000.09] NET WORKING CAPITAL ( CA-CL_) 1092.00] 6092.00} TOTAL APPLICATION OF FUND. 1092.00] 6092.00 a | 3)TECHNOCRAT CONSULTANCY IMARK PVT LTD JV GOTHATAR, KATHMANDU NEPAL INCOME STATEMENT Fy 2076/2077 FY: 1ST OF SHRAWAN 2076 TO END OF ASHADH 2077 CURRENT YEAR [PREVIOUS YEAR SN iid = 076/077 075/076 -AISALES 0.00] BILESS: SALES RETURN 0.00] TOTAL SALES 0.00] (C[LESS: COST OF SALES 0. a GROSS PROFIT 0.00! 2] TURE AJADMINISTRATIVE & OTHER EXPENSES: 5000.00 BIDEPRECIATION. 0.00] 0.09 ‘C|BANK INTEREST 0.09] 0.00] DJREPAIR & MAINTENANCE 0.00} 0.00} TOTAL EXPENDITURE 5000.00! 5000.00} 3] NET PRORIE LOSS ACCOUNT A] PROFIT/LOSS BEFORE TAX. (5000.00) (5000.00)) BILESS: INCOME TAX PROVISION 0.00] 0.09] CNET PROFIT/LOSS AFTER TAX (5000.00) (5000.00) D|NET PROFIT/LOSS PREVIOUS YEAR (143908.00)} (138907.00)} SUB TOTAL (148908.00)| (143907.00)| NET PROFIT/LOSS TO BALANCE SHEET (148908.00)] (243908.00) ‘As per our report of even date Dinesh Chandra Mallik (D [ For and on behalf of the Board ‘Accountant, ChairmanTECHNOCRAT CONSULTANCY IMARK PVT LTD JV GOTHATAR, KATHMANDU NEPAL ADMINISTRATIVE EXPENSES FY 2076/2077 FY: 1ST OF SHRAWAN 2076 TO END OF ASHADH 2077 [PARTICULAR [CURRENT YEAR [PREVIOUS YEAR [SALARY & ALLOWANCES 0.00} HOUSE RENT 0.00] [TOURS & TRAVEL 0.00] [STATIONARY [TELEPHONE & COMMUNICATION [INSURANCE MISCELLANEOUS EXPENSES [AUDIT FEE TOTAL & Company) For and on behalf of the Board AccountantTECHNOCRAT CONSULTANCY IMARK PVT LTD JV GOTHATAR, KATHMANDU, NEPAL SCHEDULE RELATED TO BALANCE SHEET FY 2076/2077 FY: 1ST OF SHRAWAN 2076 TO END OF ASHADH 2077 ‘TDS PAYABLE SCHEDULE: PARTICULAR [CURRENTYEAR [PREVIOUS YEAR [TDS PAYABLE ON SALARY 0.09] [TDS PAYABLE ON HOUSE RENT 0.09] [TDS PAYABLE ON AUDIT FEE 75.00] TOTAL 75.00] PARTICULAR [CURRENT YEAR [AUDIT FEE PAYABLE 4925.00| INCOME TAX PROVISION 0.09] [VAT PAVABLE 0.09] [OTHER PAYABLE 0.09] TOTAL 4925.00] ADVANCE & DEPOSIT ‘SCHEDULE:3 [PARTICULAR [CURRENT YEAR [PREVIOUS YEAR AJADVANCE & DEPOSIT 10.09] 0.09] TOTAL 0.00) 0.00] COST OF GOODS SOLD. ‘SCHEDULE:4 [PARTICULAR [CURRENTYEAR [PREVIOUS YEAR JOPENING. 0.00) 0.00} [ADD:PURCHASE 0.00] 0.00] [LESS:CLOSING STOCK 0.00) 0.00} TOTAL 0.00) 0.09] ‘As per our report of even date << oh & "AN Dinesh Chandra Mallik (D Mallik & Con{paby), Ne For and on behalf of the Board Registered Auditor Sxarn. Accountant Chairman.TECHNOCRAT CONSULTANCY IMARK PVT LTD JV GOTHATAR, KATHMANDU NEPAL (CASH FLOW STATEMENT FY 2076/2077 FY: 1ST OF SHRAWAN 2076 TO END OF ASHADH 2077 PARTICULAR AMOUNT. [AMOUNT OPENING CASH & BANK BALANCE 11092.00} T]cASHIN FLOW, AICHANGE IN SHARE CAPITAL 009 BICHANGE IN SECURED LOAN 0.00] [CHANGE IV UNSECURED LOAN 0.00 DICHANGE IN RESERVE & SURPLUS (5000.00)} [CHANGE IN CURRENT UABILTIES 0.00 TOTAL (5000.00), TOTAL CASH INFLOW 3092.00 z AICHANGE IN FIKED ASSETS 709 B|CHANGE IN ADVANCE & DEPOSIT 0.00 CICHANGE IN CLOSING STOCK 0.00 D|GHANGE IN SUNDRY DEBTORS i: 2.00 TOTAL CASH OUTFLOW 2. CLOSING CASH & BANK 6092.00} ‘As per our report of even date Dinesh Chandra Registered Auditor For and on behalf of the Board Accountant ChairmanTechnocrat Consultancy & Imark Pvt Ltd JV Gothatar, Kathmandu Nepal Not C01 1, Accounting Convention: The Final reports are prepared under the historical cost convention in accordance with certain relevant accounting standards and requirements of relevant act. 2. Fixed Assets: There is no purchase of Fixed Assets during this Year. 3. Depreciation: Depreciation is not called on this Year. 4, Sales / Income: There is no any transaction of Sales/Income on this Year.