Riddhi Siddhi Grain Stores

Srawal-01, Nawalprasi
F/Y :- 2076/077
Cash flow
.
Particulars Current Year
Net Income 497,582.94

Adjustment for:
Depreciation on the Fixed assets(+) 2,953.19
Operating Profit before working capital changes - 500,536.14
Less: Increase in Sundry Debtors(-) (892,985.00)
Less: Increase in Advance Deposit(-) -
Add: Increase in the Current Libilities (+) 2,173.13
Closing stock (-) (267,995.00) (1,158,806.87)
Net Cash from operating activities (A) (658,270.73)
Cash flow from Investment activities
Cash use in personal expense - -
Fixed Assets Purchase -
Net cash used in investing activities(-) - .
Net Cash from Investment activities (B) - -
Cash flow from financial activities
Increase In Capita (+) - 1,000,000.00
Loan (+) - (277,575.09)
Net cash from financial activities 722,424.91
Net increase in cash & Equivalents (A+B+C) 64,154.18
Cash & cash equivalents at the beginning of year 122,687.10
Cash & cash equivalents at the end of year 186,841.28

(0.00)

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Proprietor
 Riddhi Siddhi Grain Stores
Srawal-01, Nawalprasi

Balance sheet as on Ashad 2077

Current year Previous year
Particular Annexure
Rs. Rs.
Source of Found
Capital A/C 1 300,000.00 300,000.00
Proprietor Capital 1,000,000.00 -
Profit &Loss Appropriating A/C 2 1,380,031.72 882,448.78
Total Found 2,680,031.72 1,182,448.78
Application of Found

Fixed Assets
Gross Block 35,438.33 38,660.00
Add: Addition - -
Less: Deprecation (2,953.19) (3,221.67)
Fixed assets(Net) 3 32,485.14 35,438.33
Current Assets
Inventories 4 5,122,740.00 4,854,745.00
Trades & Other Receivables 5 5,422,100.00 4,529,115.00
Advance Deposit - -
Cash & Bank Balances 6 186,841.28 122,687.10
Total Current Assets 10,731,681.28 9,506,547.10
Less: Current Liabilities & Provision
Other Payable 8 1,800.00 864.00
Overdraft Trading Loan (SRDBL) 4,398,305.20 4,475,564.53
Trading Loan (SRDBL) 3,678,742.50 3,879,058.26
Provision for income tax 5,286.99 4,049.86
Total Current Liabilities 8,084,134.69 8,359,536.65
Net Current Assets 2,647,546.59 1,147,010.45
Total Applications 2,680,031.72 1,182,448.78

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Proprietor
 Riddhi Siddhi Grain Stores
Srawal-01, Nawalprasi

Income Statement of F/Y 2076/077

Current year Previous year
Particular Annexure
Rs. Rs.
Sales A 9,374,500.00 9,235,400.00
Less: Cost of goods sold B 7,566,400.00 7,436,240.00
Gross Operating Profit (A-B) 1,808,100.00 1,799,160.00
Less: Administrative &Selling Exp C 187,235.00 92,560.00
Profit Before Depreciation and Interest 1,620,865.00 1,706,600.00
Less Depreciation D 2,953.19 3,221.67
Profit Before Interest and Income Tax 1,617,911.81 1,703,378.33
Less, Interest 1,115,041.87 1,262,879.69
Profit Before Income tax 502,869.94 440,498.64
Less, Income Tax Provision 5,286.99 4,049.86
Profit after Income Tax 497,582.94 436,448.78

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Proprietor
 Riddhi Siddhi Grain Stores
Srawal-01, Nawalprasi

F/Y :- 2076/077
Capital (Schedule-1)
Particular Current year Previous year
Rs. Rs.
Reg. Capital A/C 300,000.00 300,000.00
Total 300,000.00 300,000.00

Profit and Loss Appropriation A/C (Schedule-2)

Particular Current year Previous year
Rs. Rs.
Profit during the year before provision 502,869.94 440,498.64
less,-Income Tax provision 5,286.99 4,049.86
profit after provision 497,582.94 436,448.78
Add, Profit up to previous year 882,448.78 446,000.00
Less, Drawing - -
Total Profit & Loss A/C Transferred to B/S 1,380,031.72 882,448.78

Details of Fixed Assets (Schedule-3)

Particular Current year Previous year
Rs. Rs.
Opening Amount 35,438.33 38,660.00
Add, Addition - -
Less, Depreciation (2,953.19) (3,221.67)
Total 32,485.14 35,438.33

Inventories (Schedule-4)
Particular Current year Previous year
Rs. Rs.
Closing Stock 5,122,740.00 4,854,745.00
(As taken value was certified by management)
Total 5,122,740.00 4,854,745.00

Advance Deposit (Schedule-9)

Particular Current year Previous Year
Rs. Rs.
Advance Deposit (Schedule-9) -
TDS Deposit -
Advance In Vat - -
Total - -

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Proprietor
 Riddhi Siddhi Grain Stores
Srawal-01, Nawalprasi
F/Y :- 2076/077
Trade and Other Receivable (Schedule-5)
Particular Current year Previous year
Rs. Rs.
Sundry Debtor 2,855,650.00 3,173,615.00
Other Receivable 2,566,450.00 1,355,500.00

Total 5,422,100.00 4,529,115.00

-
Cash and Bank Balance (Schedule-6)
Particular Current year Previous year
Rs. Rs.
Cash 186,841.28 122,687.10

Total 186,841.28 122,687.10

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Proprietor
 Riddhi Siddhi Grain Stores
Srawal-01, Nawalprasi
F/Y :- 2076/077
Other payable (shedule-8)
Particular Current year Previou Year
Rest. Rest.
Other payable -
T.D.S on Social security Tax 1,800.00 864.00
Total 1,800.00 864.00

Sales (Schedule-A)
Particular Current year Previous year
Rest. Rest.
Income from sales 9,374,500.00 9,235,400.00
Less: Sales Return - -
Total 9,374,500.00 9,235,400.00

Cost of Goods Sold (Schedule-B)

Particular Current year Previous year
Rest. Rest.
Opening Goods 4,854,745.00 2,433,125.00
Purchase 7,815,895.00 9,833,300.00
Direct Cost 18,500.00 24,560.00
Less, Closing Stock (5,122,740.00) (4,854,745.00)
Total 7,566,400.00 7,436,240.00
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Administrative and Selling Expenses (Schedule-C)
Particular Current year Previous year
Rest. Rest.
Salary 180,000.00 86,400.00
Postage and telephone 3,125.00 2,460.00
Stationery Expenses 1,550.00 1,250.00
Guest Welfare expenses 2,560.00 2,450.00
Total 187,235.00 92,560.00

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Proprietor
 Riddhi Siddhi Grain Stores
Srawal-01, Nawalprasi
F/Y :- 2076/077
Income Tax calculation Details
Particular Amount Amount
Profit befor Income Tax 502,869.94
Less: Income Tax calculation
First Rs. 450000 (couple) -

Next Rs.52869.94 @ 10% 5,286.99

Total Income tax 5,286.99

-
Advance Income Tax 5,286.99

Staff Salary Details

Staff Name Rank Monthly Salary Annual Salary
Ravi karna Accountant 15,000.00 180,000.00
Total:- 180,000.00

Closing Stock Details

Item Name Quntity (KG) Rate Amount
Wheat 45250 38.50 1,742,125.00
Paddy 25850 35.00 904,750.00
Tori 850 130.00 110,500.00
Mashuro Dal 550 85.00 46,750.00
Makkai 3500 55.00 192,500.00
Rice 5650 48.00 271,200.00
Other Grocery Item 1,854,915.00
Total:- 5,122,740.00

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Proprietor
 Riddhi Siddhi Grain Stores
Srawal-01, Nawalprasi

Fixed Assets and Depreciation schedule as on 31.3.2077 (schedule-D)

Gross Block Depreciation Net Block
Opening Addition Deletion Total for the year
Item Description Dep.
balance During the during year
Rate
year
Office Furniture & Equipment 25% 35,438.33 - - 35,438.33 2,953.19 32,485.14
Vehicle 20% - - - - - -
Total 35,438.33 - - 35,438.33 2,953.19 32,485.14

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Proprietor
 Riddhi Siddhi Grain Stores
Srawal-01, Nawalprasi
F/Y: 2076/077
Monthly Statement
Purchases Sales
Month
Amount Amount
Opening
Sharawan 1,125,650.00 532,550.00
Bhadra 855,600.00 685,740.00
Ashoj 933,500.00 1,685,700.00
Kartik 565,500.00 1,585,660.00
Mansir 1,365,850.00 1,211,700.00
Poush 940,610.00 1,365,850.00
Magh 899,635.00 744,500.00
Falgun 774,560.00 935,660.00
chaitra 122,440.00 222,500.00
Baisakh - -
Jeshtha - 112,500.00
Ashadh 232,550.00 292,140.00
TOTAL 7,815,895.00 9,374,500.00

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Proprietor