Shree Baglamukhi Masala Kutani Pisani Tatha Packaging Uddhyog

Lalitpur, Nepal
Statement of Financial Position
As On 31st Ashadh 2077
Figures in NPR
Particulars Annexure Current Year Previous Year
Capital & Liabilities
Capital 1A 4,000,000.00 -

Reserve and Accumulated Profit 2 556,512.59 -

Medium and Long Term Loan 3 - -
-Secured - -
-Unsecured - -
Current Liabilities and Provisions
Current Liabilities 10 3,551,793.27 -
Provisions 11 19,753.15 -

Total 8,128,059.00 -
Non Current Assets
Fixed Assets 4
Gross Block 595,000.00
Less: Depreciation to date (112,250.00) -
WDV 482,750.00 -

Investment 5 - -

Current Assets
Inventories 6 6,636,500.00 -
Sundry Debtors and Other Receivables 7 403,650.00 -
Cash and Cash Equivalents 8 65,400.00 -
Prepaids, Advances, Loans and Deposits 9 539,759.00 -
Total Current Assets 7,645,309.00 -
Total 8,128,059.00 -
Contingent Liabilities 12 - -
Significant Accounting Policies and Notes to the Accounts form integral part of the financial statement
As per our attached report
 Shree Baglamukhi Masala Kutani Pisani Tatha Packaging Uddhyog
Lalitpur, Nepal
Statement of Profit or Loss
For the period ended on 31st Ashadh , 2077
Figures in NPR
Particulars Annexure Current Year Previous Year
Direct Income 13 29,176,855.00 -
Direct Expenses 15 (27,900,999.27) -
Gross Profit /(Loss) 1,275,855.73 -
Miscellaneous Income 14 - -
Employees Benefit Expenses 16 (144,000.00) -
Administrative and General Expenses 17 (443,340.00) -
Earning before Interest, Tax, Depreciation and Amortization 688,515.73 -
Interest Expenses - -
Depreciation and Amortisation Expenses 4 (112,250.00) -

Net Profit/(Loss) before Income Tax 576,265.73 -

Income Tax expenses (19,753.15) -
Current Tax 19,753.15 -
Deferred Tax Liabilities/(Assets) - -
Additional Income Tax for Earlier Years - -
Net Profit/(Loss ) After Tax 556,512.59 -
Appropriation of Profit
a. Balance carried over from Previous Year - -
Net Balance carried Over From Previous Year - -
Net Profit /( Loss) During the Year 556,512.59 -
Appropriation of Profit for Current Year
a. General Reserve - -
b. Other Reserve Fund - -
Balance carried over to Balance Sheet 556,512.59 -
Significant Accounting Policies and Notes to the Accounts form integral part of the financial statement.
As per our attached report
 Shree Baglamukhi Masala Kutani Pisani Tatha Packaging Uddhyog
Lalitpur, Nepal
Statement of Cash Flows
For the period ended on 31st Ashadh , 2077
Figures in NPR
Particulars Current Year Previous Year
A. Cash Flow from Operating Activities:
1 Net Profit/(Loss) before Income Tax 576,265.73 -
Adjustment for:
Add:
a. Depreciation 112,250.00 -
b. Amortisation - -
c. Interest Expenses - -

2 Cash Flow from Operation Before Working Capital Changes: 688,515.73 -

(Increase)/Decrease in Current Assets excluding Cash and Cash equivalents (7,579,909.00) -
Increase/(Decrease) in Current Liabilities 3,571,546.42 -
Cash Flow from Operating Activities (3,319,846.85) -
Interest Payment - -
Income Tax Expenses (19,753.15) -
Cash Flow from Operation before Extraordinary Activities (3,339,600.00) -
Income/(Expenses) from extraordinary Activities - -
Net Cash Flow from Operating Activities (A) (3,339,600.00) -
B Cash Flow from Investment Activities:
a. Interest/Dividend Received - -
b.( Purchase)/Disposal of Fixed Assets/Investment (595,000.00) -
c. Increase/(Decrease) in Loans and Deposit - -
d. (Increase)/Decrease in Pre-operating Expenses - -
e. Sale/(Invest) In Securities - -
f. Other - -
Net Cash Flow from Investing Activities (B) (595,000.00) -
C Cash Flow from Financing Activities:
a. Issue of Share 4,000,000.00
b. Receipt/ (Payment) of Long Term Loan - -
c. Dividend Distribution - -
d. Additional Capital Reserve - -
e. Others - -
Net Cash Flow from Financing Activities (C) 4,000,000.00 -
Total Increase/(Decrease) in Cash and Cash Equivalents (A+B+C) 65,400.00 -
Balance at the beginning of the year - -
Balance at the end of the year 65,400.00 -
Significant Accounting Policies and Notes to the Accounts form integral part of the financial statement.
As per our attached report

______________________ ____________________
Srijana Rayamajhi Rupesh Pradhan
Director Director
 Shree Baglamukhi Masala Kutani Pisani Tatha Packaging Uddhyog
Lalitpur, Nepal
Statement of Changes in Equity
For the period ended on 31st Ashadh , 2077
Figures in NPR
Share Revaluation Accumulated
Particulars Share Capital Total
Premium Reserve Profit (Loss)
Balance as on 1st Shrawan 2074 - - - (225,635.00) (225,635.00)
Changes in Accounting policies - - - - -
Prior period adjustment - - - - -
Profit/Loss for the year 2074-75 (179,050.00) (179,050.00)
Dividend Paid - - - - -
Balance as on 32nd Ashad 2075 - - - (404,685.00) (404,685.00)
Balance as on 1st Shrawan 2075 500,000.00 - - (404,685.00) 95,315.00
Changes in Accounting policies - - - - -
Prior period adjustment - - - - -
Profit/Loss for the year 2075-76 - - - 556,512.59 556,512.59
Dividend Paid - - - - -
Balance as on 31 st Ashad 2075 500,000.00 - - 151,827.59 651,827.59
Significant Accounting Policies and Notes to the Accounts form integral part of the financial statement.
As per our attached report

______________________ ____________________ ___________________

Srijana Rayamajhi Rupesh Pradhan CA. Achyut Raj Joshi
Director Director Proprietor
A.R. Joshi & Co
Chartered Accountants

Err:509
Place: Kathmandu
 Shree Baglamukhi Masala Kutani Pisani Tatha Packaging Uddhyog
Lalitpur, Nepal
Annexure Forming Part of Financial Statement as on 31st Ashadh, 2077
Annexure -1A : Capital Figures in NPR
Particulars Schedules Current Year Previous Year
Owners Capital 4,000,000.00 -
-
Total 4,000,000.00 -

Annexure - 2 : Reserve and Accumulated Profit Figures in NPR

Particulars Schedules Current Year Previous Year
A. Accumulated Profit
-From Income Statement-Profit/(Loss) 556,512.59 -
Total 556,512.59 -

Annexure - 3 : Medium and Long Term Loan Figures in NPR

Particulars Schedules Current Year Previous Year
Secured
Long Term
-From Financial Institution - -
-Others - -
- -
Unsecured
Long Term
-From Bank
-From Financial Institution - -
Total - -

Annexure - 5 : Investment Figures in NPR

Particulars Schedules Current Year Previous Year
Other Investment - -
Total: - -

Annexure -6 : Inventories Figures in NPR

Particulars Schedules Current Year Previous Year
Stock Balance 6,636,500.00 -
Total 6,636,500.00 -

Annexure -7 : Sundry Debtors and Other Receivables Figures in NPR

Particulars Schedules Current Year Previous Year
Secured Debtors 403,650.00 -
Unsecured Debtors - -
Less: Doubtful Debts - -
Total 403,650.00 -

Annexure - 8- Cash and Cash Equivalents Figures in NPR

Particulars Schedules Current Year Previous Year
Cash and Bank 65,400.00 -

Total 65,400.00 -

Annexure - 9 : Prepaids, Advances, Loans and Deposits Figures in NPR

Particulars Schedules Current Year Previous Year
Advances & Loans - -
Advance VAT & others Duties 539,759.00 -
Receivables - -
Others - -
Total 539,759.00 -

Annexure - 10 : Current Liabilities Figures in NPR

Particulars Schedules Current Year Previous Year
Short Term Loan
Secured
-From Director: 2,000,000.00 -
-Others - -
Unsecured
TDS Payable: - -
-TDS on Audit Fee 300.00 -
-TDS on Salary 1,440.00 -

Payable to the suppliers 1,540,053.27 -

Rent Payable 10,000.00 -
Interest Payable on Loans - -
Advance Received from Customer and Others -
Total 3,551,793.27 -

Annexure - 11 : Provisions Figures in NPR

Particulars Schedules Current Year Previous Year
Provision for Income Tax 19,753.15 - ###
Provision for Employee Welfare - -
Others - -
Total 19,753.15 -

Annexure - 12 : Contingent Liabilities Figures in NPR

Particulars Schedules Current Year Previous Year
Claim Against Company (Not recognised as loan) - -
Amount not received yet from contract related to Capital
- -
expenditure
Liabilities on Uncalled Share in case of Partly paid share - -
Guarantee on Loans to Others - -
Other Contingent Liabilities - -
Total - -
 Shree Baglamukhi Masala Kutani Pisani Tatha Packaging Uddhyog
Lalitpur, Nepal
Annexure Forming Part of Financial Statement for the year ended on 31st Ashadh,2077

Annexure-13 : Direct Income Figures in NPR

Particulars Current Year Previous Year
Before VAT 4,930,350.00 -
After VAT
Taxable Sales Amount 22,792,310.00
Non Taxable Amount 1,454,195.00
Total 29,176,855.00 -

Annexure-14 : Miscellaneous Income Figures in NPR

Particulars Current Year Previous Year
Interest Income - -
Other Income (Bonus) - -
Total Rs. - -

Annexure-15 : Direct Expenses (COGS) Figures in NPR

Particulars Current Year Previous Year
Opening stock 520,000.00 -
Purchase of Direct Material
Before VAT 5,013,834.27
After VAT
Taxable Amount 26,944,305.00 -
Non Taxable Amount 2,059,360.00
Less: Closing Stock (6,636,500.00) -
Total 27,900,999.27 -

Annexure-16 : Employees Remuneration & Benefits Figures in NPR

Particulars Current Year Previous Year
Salaries and Other Benefit 144,000.00 -

Total 144,000.00 -

Annexure-17 : Administrative & General Expenses Figures in NPR

Particulars Current Year Previous Year
Printing & Stationery Expenses 5,320.00
Audit Fee 20,000.00
Telephone & Communication Expenses 6,520.00
Rental Expenses 120,000.00
Office Expenses 25,300.00
Transportation and Fuel expenses 234,550.00
Repair and maintenance 31,650.00
Total 443,340.00 -
 Creative Design Architects Pvt. Ltd.
Kathmandu, Nepal
Schedules Forming part of Annexure of Financial Statement for the year ended on 31 Ashadh, 2076
Schedule-3A : Bank Loan Details Figures in NPR
SNo. Particulars Current Year Previous Year
1 Lumbini Bikash Bank 105,875.00 19,943,945.15
2 Janata Bank Limited (Term Loan) 232,218.00 3,240,000.00
Total 338,093.00 23,183,945.15

Schedule-7A : Other Receivables Figures in NPR

SNo. Particulars Current Year Previous Year
1 Apsara Boutique Hotel Thamel, 105,875.00 5,875,000.54
2 Cosmos College, 60,449.99 54,084.22
3 Hospital for Advance Medicine and Surgical (HAMS), 232,218.00 1,020,255.40
4 Seraichuli Hotel, 117,722.11 28,546,786.32
5 Ullens Education Foundation, 638,362.99 58,065,822.95
6 White House, 409,800.40 1,434,026.45
Total 1,564,428.49 94,995,975.88

Schedule-9A : Advance to Suppliers and Others Figures in NPR

S.No. Particulars Current Year Previous Year
1 Shree Sagun International, 36,321.00
2 Ambe Maa Construction Pvt. Ltd., 15,908,400.00
3 All Tech Solution and Engineers Pvt. Ltd., 110,165.88
4 Bhagwati Baluwa Prasadhon Udhyog, 175,700.00
5 Bright Engineering, 102,654.87
6 Bhawani Baluwa Prasodhan, 400,000.00
7 Budhha Lifestyle Pvt Ltd, 36,600,000.00
8 B.K. Enterprises, 600,000.00
9 CREATIVE DESIGH & ARCHITECTS PVT. LTD., 29,771,999.50
10 CHANDRA BINAYAK BRICK FACTORY, 227,220.00
11 Constant Business Group, 1,500,000.00
12 Delight Electrical Engennering, 48,460.90
13 Decora Kitchen Pvt. Ltd, 26,000.02
14 Design Station Pvt. Ltd., 237,780.00
15 Durga Marble and Minerals, 5,159,131.36
16 Diyaalo Habitation Pvt. Ltd., 267,084.13
17 Hiltake Industries P. Ltd., 5,991.26
18 Halesi Security Service Pvt. Ltd., 28,419.13
19 Hong Kong Na Wei Si Trading Company Limited, 5,390,763.60
20 JAYA GANAPATI TRADING, BALUWATAR, 9,189,729.86
21 Joshi Trade Links, 6,317.79
22 Konihoor Tiles & Sanitary, 150,000.00
23 Laxmi Technical Center, 5,550.00
24 New Paint Enterprises, 316,930.00
25 Om Shiva Saibaba Kastha Udhyog, 51,507.04
26 Om Jaya Shree Ganesh, 53,000.00
27 PANCHAKANYA STEEEL PVT.LTD, 22,865.09
28 Prabeen Electricals, 18,597.66
29 Prime The Furnishing Interior, 680,079.15
 30 Punam Electricals, 47,416.00
31 R. N. Hardware and Suppliers, 1,703,836.39
32 Shree Swastik Traders, 2,804,927.34
33 Shiva Baba Etta Udhyog, 530,795.00
34 Skyline Metal Engineering Works Pvt. Ltd., 2,182,354.61
35 Shree Marble Traders, 99,440.52
36 Shristi Interior Pvt. Ltd., 305,561.11
37 S.N, Joshi & Sons Company Pvt Ltd, 61,840.00
38 Sunrise Alluminium Enterprises, 290,000.00
39 The Dimension Pvt. Ltd., 86,636.37
40 Utsab Suppliers, 372,577.83
41 Ullens Education Foundation, - 25,094,297.82
Total - 140,670,351.23
Schedule-10A : Trade payables Figures in NPR
S.No. Name Current Year Previous Year
1 Anand Trade Concern, 16,360.08 826,838.26
2 Agni Rakshek Supplyrs, #REF! 31,403.29
3 AAC Light Brick Pvt Ltd, #REF! 514,005.40
4 Amatya Glass Centre, 65,029.31 200,029.66
5 Airtech Industries Pvt Ltd, 236,066.00
6 Ashok Steel Industry Pvt Ltd, 3,784,592.61
7 Buddha Plywood & Hardware, 9,609.94 762,039.98
8 Baba Muktinath Fabricators Pvt. Ltd., 1,410,673.72 1,453,064.97
9 Bindu Hardware House & Sanitary, 6,999.98 7,000.99
10 Bath Sanitary House, 446,881.55 706,314.19
11 Chain Commercial Pvt. Ltd., 706,899.04 250,403.87
12 Shree Chahana Kastha Furniture, #REF! 143,556.20
13 Corona Electrical Engineering, 550,320.00 50,320.00
14 Color Palace, 337,418.00
15 Dream Decor, 89,152.99 814,012.94
16 Electric Light Solution, #REF! 12,089.99
17 Eco Green Multi Purpose Pvt. Ltd., #REF! 42,403.56
18 Facility Service Pvt Ltd, #REF! 147,880.00
19 GORAKHKALI SUPPLIERS, 705,412.00 707,092.00
20 Gangadevi Electricals, #REF! 51,708.80
21 Ganapati Security Service (P).Ltd, #REF! 296,345.19
22 Global Alpaha Tech Service, #REF! 38,496.36
23 Home Maker Pvt. Ltd., 1,601,355.00 2,264,276.28
24 Hama Iron & Steel Industries Pvt. Ltd., 15,941,723.74 15,922,157.62
25 Himanshu Electric, #REF! 78,904.00
26 Himal Refrigeration and Electrical Industries Pvt, 1,263,758.09 225,000.00
27 Infratrade Concern Pvt. Ltd., 2,553,724.77 2,553,724.77
28 Insight Spaces, 34,190,212.92 27,777,764.40
29 Jaya Panchakanaya Aggregate & Sand Wasing P. Ltd., #REF! 29,999.97
30 Jai Harati Farming Trade Concern, 149,810.23 239,380.01
31 Jalapa Infrastructure Pvt. LTd., #REF! 51,999.94
32 Jaya Furnishers, 162,654.40 393,965.40
33 Joshi Suppliers, #REF! 43,210.92
34 KHANDA DEVI TRADE CENTER, KALANKI, 4,241,527.88 6,070,021.28
35 Kantipur Marble Traders Pvt. Ltd., 390,585.32 134,014.38
36 Key Concept Nepal Pvt. Ltd., 2,215,460.00 2,215,460.00
37 Khanda Devi Hardware Center, 7,023,615.12 11,308,248.09
38 Karmacharya Business Enterprises, 80,558.82 80,558.82
39 Krishna & Sons Nirman Samagri Suppliers, 311,603.10 12,615.00
40 Kshyama Devi Building Materials Pvt Ltd, #REF! 39,690.44
41 Kalika Aggregate Pvt. Ltd., #REF! 255,374.35
42 K and P Baluwa Prasodhan Udhyog Pvt Ltd, 126,560.00 80,560.00
43 K.C Rod Dhunga Udhyog Pvt Ltd, 34,736.20 34,736.20
44 K.L. Construction Pvt. Ltd, #REF! 45,499.50
45 Kundan Auto Deco, 58,986.00
46 LUCKY PLYWOOD & HARDWARE, 984.73 1,009,971.36
47 Laxmi Glass Emporium, #REF! 38,332.47
48 Lucent Technology Nepal Pvt Ltd, 32,591.52 11,259.52
49 Laxmi Narayan Trading, 60,074.87 1,609,608.66
50 Lokendra Enterprises, 915,818.00
51 Maruti Cements Limited, 6,461,784.74 6,489,977.62
52 Mansiri Trading Enterprises Pvt. Ltd., 4,849.26 4,849.26
53 Mata Chimini Ieta Bhata Udhyog, #REF! 281,370.00
54 Maple Furnishing House, #REF! 680,163.95
55 Mankali Baluwa Prasodhan Udhyog, #REF! 249,730.00
56 Machhapuchhre Roda Dhunga Udhyog, #REF! 114,130.00
57 Mount Pumori Nirman Sewa, 7,341,751.19
58 Multi Car Creation, 49,889.50 5,650.50
59 Nangshal Dhunga Roda Udhyog, #REF! 112,999.89
60 Nilkhanta Nirman Sewa, #REF! 1,030,000.00
61 Nava Durga Electricals, 8,930.11
62 Nyatapol Store, #REF! 10,997.16
63 New Darpan Traders, #REF! 12,486.50
64 Shree New Krishna Electrics, #REF! 10,532.00
65 New Bhimesor Hardware and Suppliers, 3,634,787.00
66 New Arpana Hardware, 847,569.62
67 Om Jay Shree Traders, #REF! 88,394.25
68 Om Radha Traders, #REF! 58,141.48
69 Om Shree Bagmati Furnishers, #REF! 5,001.11
70 Om Kalinchok Hardware and Suppliers, 1,412,500.00
71 PAPPU TRADERS, #REF! 45,001.42
72 Prefab Concrete Industries Pvt. Ltd., 162,309.54 128,794.53
73 Platinum Marketing, #REF! 358,491.00
74 Pashupati Security and Workers Services Pvt. Ltd., 1.65 107,042.62
75 Panchakanya Baluwa Prasodhan Udhyog Pvt. Ltd., #REF! 33,559.98
76 Pindeshwor Baluwa Prasodhan Udhyog, #REF! 45,200.00
77 Power Electric Concern, 1,348,235.27
78 Panchameshwor Hardware Enterprises, 1,532,104.85
79 Prakash Sand Wash Udhyog, #REF! 11,300.00
80 Prapti Trade Link, #REF! 8,136.00
81 Paras Plywood Concern, 15,050.24
82 Pathak Enterprises, 6,064,145.00
83 Pathivara Service Center, #REF! 169,785.43
84 Ritesh Electricals, #REF! 42,262.81
85 Rajesh Senetaryware, #REF! 35,030.00
86 Rajesh Hardwares P. Ltd., #REF! 10,439.98
87 Rajesh Trade Links, #REF! 10,051.35
88 Rishi Nirman Suppliers, 190,000.00
89 R.S International Trade, #REF! 97,010.50
90 Ritesh Electric Trading, 68,101.70 68,004.66
91 Resunga Electricals, 347,972.20
92 R.R. Engineering Solution, #REF! 127,396.13
93 Reliance Supertech Cement Pvt Ltd, 706,204.80
94 Rajesh Dhuwani Sewa, #REF! 55,020.00
95 SHREE MAINALI KASTHA UDYOG, 214,030.27 29,699.27
96 Sun Work Nepal, #REF! 115,000.00
97 Steel Wood Enterprises Pvt. Ltd., #REF! 7,109.08
98 Siddhartha Cement Udhyog, #REF! 151,846.84
 99 Support International, 92,443.77 61,768.89
100 Security Guru Service Pvt. Ltd., #REF! 21,853.98
101 Samikshya International, 443,494.35
102 Shangita Electricals, #REF! 61,185.07
103 Sabina Electric Works, 344,282.94 389,792.74
104 Shree Krishna Sand Washing Udhyog & Pvt Ltd, #REF! 9,999.94
105 S. N. Nepal Pvt. Ltd., #REF! 437,070.71
106 Shuba Mainali Kastha Udhyog, 745.55 181,545.88
107 Shree Balaji Traders, #REF! 10,802.80
108 Sampurna Trade Company Pvt. Ltd., #REF! 43,399.26
109 Saptarshi Baluwa Prasodhan Udhyog, #REF! 10,000.00
110 Sako Engineering & Technical Trading Pvt Ltd, #REF! 27,000.00
111 Success Suppliers Pvt Ltd, #REF! 11,300.00
112 Sun Control Sticker, #REF! 13,050.00
113 Singh Trading Syndicate Pvt Ltd, #REF! 36,182.60
114 S.M.N Traders, #REF! 159,033.94
115 SS Hardware Suppliers, 1,136,356.25
116 Shree National Rower Pump Suppliers, #REF! 18,306.00
117 Shree Sagarmatha Enterprises, #REF! 37,321.89
118 Surveying Concern, 6,102.00 65,653.00
119 Shiva Shakti Concern, #REF! 23,391.00
120 Srijana Nirman Sewa, 226,345.00
121 S.K.Trade Concern, #REF! 8,386.86
122 Shiva Hardware Concern, 488,329.50 553,642.80
123 Surya Prakash Trade Link, 3,035,180.00
124 Shree Aggregate Pvt.ltd, #REF! 22,600.00
125 Shree Harshika Ply & Hardware, 12,800.64 34,397.77
126 S&M Enterprises, 987,949.55
127 Step Up Power Enterprises, 369,003.76 457,081.48
128 Sagarmatha Dhuwani Sewa, #REF! 73,920.00
129 Shikhar Ply House, 2,802.22
130 Sristhi Transport, #REF! 126,840.00
131 Total Bijuli Bhandar, #REF! 25,650.00
132 Trikshati Cable Industries Pvt. Ltd., #REF! 47,529.61
133 Trisuli Sand Wash Pvt. Ltd., #REF! 11,300.00
134 T and M Baluwa Udhyog, #REF! 45,200.00
135 Triveni Hardware Pvt Ltd, #REF! 77,287.11
136 Trilok Store, #REF! 1,875.01
137 Unique Sand Washing, #REF! 24,860.00
138 U.N. Marketing Pvt Ltd, 1,419,054.00
139 U. N Electric Suppliers, 1,533,240.50
140 Udar Trade Concern, 540,969.42 2,938,167.63
141 Vision Almunium Pvt. Ltd., 1,995,994.90 1,995,994.90
142 Voltage The Linght Interior, 90,797.90 114,946.00
143 Veteran Security Training and Supply Pvt Ltd, #REF! 33,450.00
144 XL Radio Service, #REF! 120,000.09
145 Yeti Tile and Brick Industries P. Ltd., 27,120.00
146 Samanantar-Religare JV 273,331.73 27,260,453.75
Total 273,331.73 163,577,857.82
Schedule-10B : Advance Received from customers and others Figures in NPR
SNo. Particulars Current Year Previous Year
1 Air Dynasty Heli Service, 7,000,000.00
2 Arun Intercontinental Traders, 3,299,998.60
3 Creative Design Architects Pvt.Ltd. 3,094,299.22
4 Kamana Bikash Bank, 200,000.00
5 PEA, 3,500,000.00
6 Samanantar Nirman Sewa, 8,000,000.00
7 Ullens Education Foundation, 54,692.00 25,094,297.82
Total 54,692.00 50,188,595.64
 Shree Baglamukhi Masala Kutani Pisani Tatha Packaging Uddhyog
Lalitpur, Nepal
Annexure Forming Part of Balance Sheet as on 31st Ashadh 2077

Annexure- 4 : Fixed Assets Figures in NPR

Cost WDV
S.
Name of Assets Rate As on Sale/ Total As on Sale/ Total As on As on
N. Addition For the period
01/04/2076 Adjustment 31/03/2077 Adjustment 31/03/2077 31/03/2077
1 Block A 5% - - - - - -
2 Block B 25% 230,000.00 - - 230,000.00 57,500.00 - 57,500.00 172,500.00
3 Block C 20% - - - - - - - -
4 Block D 15% 365,000.00 - - 365,000.00 54,750.00 - 54,750.00 310,250.00
- - - - - - - - -
- - - - - - - -
Total 595,000.00 - - 595,000.00 112,250.00 - 112,250.00 482,750.00
 Shree Baglamukhi Masala Kutani Pisani Tatha Packaging Uddhyog
Lalitpur, Nepal
Annexure forming part of Financial Statements as at Ashadh 31, 2069

Annexure:4: Fixed Assets

Cost Depreciation WDV
S. N. Name of Assets As on 17/07/11 Addition Sale/Adjustment Total As on 17/07/11 For the year Sale/Adjustment Total As on 17/07/12 As on 16/07/10
1 Building & Structure - - - - - - - - - -
2 Furniture & Fixture 84,835.00 - - 84,835.00 - - - - 84,835.00 84,835.00
3 Computer & Accessories 316,664.00 - - 316,664.00 - - - - 316,664.00 316,664.00
4 Office Equipment - - - - - - - - - -
5 Vehicle - - - - - - - - - -
6 Machinery & Equipment - - - - - - - - - -
7 Other Assets - - - - - - - - - -
Total: 401,499.00 - - 401,499.00 - - - - 401,499.00 401,499.00
 Shree Baglamukhi Masala Kutani Pisani Tatha Packaging Uddhyog
Lalitpur, Nepal
Financial Statements 2067/68
Annexure :4a Fixed Assets & Depreciation
Gross Value Deprecation Net Value
Date Period for Dep
S. N. Acquired Description No (Months) 16.07.2010 Addition Deletion 16.07.2011 16.07.2011 Current Year's Deletion Up to 16.07.2011 16.07.2010 16.07.2011
Building & Structure
1 …. …………………… - - - - - - - - - - - -
Sub-Total - - - - - - - - - -
Furniture & Fixture
1 #REF! #REF! ### 10 - #REF! - #REF! - #REF! - #REF! - #REF!
2 #REF! #REF! ### 10 - #REF! #REF! - #REF! - #REF! - #REF!
3 #REF! #REF! ### 10 - #REF! #REF! - #REF! - #REF! - #REF!
4 #REF! #REF! ### 9 - #REF! #REF! - #REF! - #REF! - #REF!
5 #REF! #REF! ### 9 - #REF! #REF! - #REF! - #REF! - #REF!
Sub-Total - #REF! - #REF! - #REF! - #REF! - #REF!
Computer & Accessories
1 #REF! #REF! ### 10 #REF! #REF! - #REF! - #REF! - #REF!
2 #REF! #REF! ### 10 #REF! #REF! - #REF! - #REF! - #REF!
3 #REF! #REF! ### 10 - #REF! - #REF! - #REF! - #REF! - #REF!
4 #REF! #REF! ### 10 - #REF! - #REF! - #REF! - #REF! - #REF!
5 #REF! #REF! ### 10 - #REF! - #REF! - #REF! - #REF! - #REF!
Sub-Total - #REF! - #REF! - #REF! - #REF! - #REF!
Office Equipment

Sub-Total - - - - - - - - - -
Vehicle

1 - - - - - - - - - - - -
Sub-Total - - - - - - - - - -
Machinery & Equipment
1 - - - - - - - - - - - -
Sub-Total - - - - - - - - - -
Other Assets

Sub-Total - - - - - - - - - -
 Shree Baglamukhi Masala Kutani Pisani Tatha Packaging Uddhyog
Lalitpur, Nepal
Financial Statements 2067/68
Annexure :4a Fixed Assets & Depreciation
Gross Value Deprecation Net Value
Date Period for Dep
S. N. Acquired Description No (Months) 16.07.2010 Addition Deletion 16.07.2011 16.07.2011 Current Year's Deletion Up to 16.07.2011 16.07.2010 16.07.2011
Total - #REF! - #REF! - #REF! - #REF! - #REF!
Assets Written
Off Value

-
-

-
-
-
-
-
-

-
-
-
-
-
-

-
-

-
-

-
Assets Written
Off Value
-
 Casino Royal/Gilt Investment Pvt. Ltd.
Trail Balance
16/07/2009 to 16/07/2010
Opening Balance Transacted Amount
Account Debit Credit Debit Credit
LIABILITIES
Profit & Loss - Previous Year - - -
ACCUMMULATED DEPRECIATION
Acc. Depre (Electrical Equiment) - - -
Acc. Depre (Flooring & Furnishing) - - -
Acc. Depre (Fur & Fix-Steel) - - -
Acc. Depre (Fur & Fix-Wooden) - - -
Acc. Depre (Leasehold Improvement) - - -
Acc. Depre (Office Equipment) - - -
Acc. Depre (Other Assets) - - -
Acc. Depre (Vehicle) - - -
Acc. Depre (Computer & Assessories) - - -
SUNDRY CREDITORS
Barun Beverage (Nepal) P. Ltd. - 216,082.20 239,900.18
Hotel Kamal - 181,330.00 221,750.60
Snow White Dry Cleaners - 211,268.00 211,268.65
United Finance Ltd 30,639.92 218,596.08 187,956.16
Avis Tailors - 800,000.00 1,322,940.00
Binny Foods Industries - 61,598.00 61,598.56
Harischandra - 1,614,395.50 1,958,231.00
Gourment Vienna Products - 255,062.50 288,710.50
Durga Suppliers - 1,884,015.00 2,242,320.00
ABC Marketing - 1,215,259.78 1,215,371.91
Khalil M. Pasal - 855,796.00 951,219.50
A.M. Enterprises - 238,757.00 276,215.00
Sangrila Marketing Nepal Pvt. Ltd. - 227,386.60 248,611.65
Himalayan Noodels - 6,700.00 6,720.00
Sagun Trade concern - 74,790.00 84,805.00
Srijana Pure Drinking - 317,795.00 390,675.00
Timalsina Masala Udhyog - 134,340.00 146,300.00
New B.S. Flowers Nursery - 54,720.00 63,867.00
Green Line Center - 3,762,813.63 4,691,626.84
Shambhu Pandey - 453,152.50 512,073.50
Dhungel Plastic Suppliers - 232,105.00 265,471.50
Prabin Gautam - 351,300.00 351,300.00
Butterfly Fruit Canning - 150,359.03 169,511.58
Sarada Traders - 176,848.30 205,749.57
Tirupati Holiday Inn - 173,855.00 191,049.10
Valley Cold Store - 3,130,280.00 3,939,425.00
Shivalaya Chemical Suppliers - 55,440.00 55,440.00
Shree Mahadev Ice Center - 89,483.00 110,063.00
Shuva Lava Trading Concern - 92,554.00 112,965.35
New Rahim Tailors - 760,060.00 901,720.00
Vivek Automobiles - 445,339.00 491,402.50
The Nice Ladies Tailors - 545,350.00 848,088.00
Hotel Yak & Yeti (Room) - 2,358,289.00 3,184,437.12
D.M. Cold Store - 253,787.00 399,194.00
Real Himalayan Mineral Water - 106,200.00 122,400.00
Bishal Traders - 527,795.00 564,075.00
N.R. Store - 1,413,402.00 1,725,060.00
Seti Cigarette Factory - 464,150.96 501,998.45
Bajrangi Pan Pasal - 754,365.00 789,648.00
 Maha Laxmi Trading Centre - 140,000.00 140,000.00
C.F.T. - 2,035,590.76 2,312,899.24
Anisha Traders - 2,721,255.32 3,086,618.22
Hotel Crown Plaza - 293,021.36 323,213.60
EXCOM International - 35,000.00 35,000.00
National Computer 38,685.00 199,610.00 160,925.00
Taleju Bhawani Trade Centre - 3,012,410.30 3,080,395.28
S.S. Meat Shop - 2,031,565.00 2,315,634.00
Bikram Enterprises - 34,940.00 35,340.00
Anand Oriantal Decorator - 68,247.26 68,247.76
Central Media - 2,872,704.00 2,872,704.00
Prakash Thapaliya - 1,476,300.00 1,593,515.00
M1 Private Limited - 536,200.00 555,644.00
Arkatik International Nepal Pvt. Ltd. - 90,020.00 90,354.99
D.R. Traders & Suppliers - 874,830.00 934,230.00
Vinayak Stationery & Suppliers - 30,000.00 30,000.00
Nepal Traveller Publication - 33,900.00 33,900.00
Landmark Realty & Hotel Apartment Pvt. Ltd. - 250,558.00 250,558.00
Govinda Vegetable - 1,576,029.50 1,795,539.70
Nepalese Handycraft & Gift Centre - 21,300.00 21,300.00
Samrat Enterprises - 32,770.00 32,770.00
Niraj Panta - 480,600.00 594,918.00
Siyaran Traders - 275,300.00 318,622.19
Shiva Enterprises - 67,188.00 72,093.90
Girdhar Printers - 17,200.00 17,573.10
Rangoli Fashion - 136,400.00 136,400.00
Keshab Dairy - 204,805.00 219,925.00
Adbox Pvt. Ltd. - 41,400.00 58,783.00
Astha Traders - 247,500.00 248,765.76
Harish Darshan Karki - 30,500.00 30,500.00
Global Max - 21,440.00 21,440.03
Mukti Tailors - 243,084.00 317,579.00
Uma Maheshwor Enterprises - 22,148.00 22,148.00
Om Khakti Enterprises - 470,102.00 470,102.00
Hotel Annapurna - 51,609.00 51,609.00
Dos Trading Pvt. Ltd. - 172,042.00 172,042.50
Meta Art Concern - 27,900.00 27,900.00
Hospitality Suppliers - 83,430.00 33,750.00
Everest Gas Udhyog - 565,440.00 639,839.98
Shree Vishnu Devi Drinking Water - 76,000.00 102,630.00
Mayas Trading & Suppliers - 35,910.00 62,460.00
Kalkatta Sweets - 110,000.00 110,000.00
Mayour Tailors - 50,000.00 96,200.00
S. Lal - 96,390.00 96,390.00
Police Wefare Petrol Pump - 1,045,364.00 645,364.20
Gajur Mukhi Medical Hall - 21,030.00 39,031.00
Gyanendra Jee - 98,400.00 149,165.00
Harati Computer Service P. Ltd. - 100,000.00 399,420.00
Samrat Trading House - 100,000.00 166,800.00
Sky Cable TV Pvt. Ltd. - - 12,599.99
Nabiko Pvt. Ltd. - 1,481.49 1,481.49
Gilt Hydro Pvt.Ltd. - - 2,000,000.00
TAX DEDUCTION AT SOURCE
Tax Deduction At Source (Office Rent) - 480,000.00 2,490,000.00
Tax Deduction At Source (Staff) - - 964,344.85
Tax Deduction At Source (Vehicles) - - 62,823.67
Tax Deduction At Source (Gratuity) - - 55,540.09
 Tax Deduction At Source (Audit Fee) - - 2,655.00
PAYABLES
Audit Fee Payable - - 197,345.00
Vehicle Rent Payable 34,484.00 1,754,878.16 1,770,705.36
Office Rent Payable - 10,944,000.00 21,915,000.00
Other Payable (HP) - 16,320,000.00 16,320,000.00
Other Payable - 574,440.00 1,511,600.00
Casino Royale Staff Welfare Fund 85,000.00 505,566.00 420,566.00
Nagarik Lagani Kosh 1,566,225.00 5,921,924.00 8,924,390.00
Provident Fund Deduction - 3,019,107.62 7,704,012.62
Royaltyt Payable (HMG) - - 8,333,333.36
Salary & Allowance Payable - 56,317,779.19 57,663,837.99
Staff Welfare (Union) 327,978.22 2,408,511.49 2,080,533.27
D.K. Arora - 2,000,000.00 2,000,000.00
Vehicle Rent Payable(Buses) 13,227.50 2,900,000.00 3,131,889.00
Moon Sun Travels & Tours - 74,122.00 74,122.00
Verge Veyage - 134,283.00 134,283.00
Office Rent Payable (P.P. Acharya) - 540,000.00 123,750.00
Office Rent Payable (Babita Sherpa) - 74,621.00 123,750.00
Office Rent Payable (Ashok Rana) - 197,415.00 123,750.00
Office Rent Payable (Kabindra Johnchhe) - 440,000.00 123,750.00
HIREPURCHASE LOAN
Moterbike Instalment Payable (Staff) - 1,385,550.00 1,433,832.00
Everest Bank (9308) - 120,046.97 120,046.97
Everest Bank (515) - 70,570.67 70,570.67
Everest Bank (8561) - 77,278.40 77,278.40
Everest Bank (2343) - 64,580.98 64,580.98
Everest Bank (5199) - 118,574.26 118,574.26
Everest Bank (2205) - 100,003.84 100,003.84
Everest Bank (2176) - 118,015.82 118,015.82
ASSETS
Opening Balance Difference Account 3,664,764.16 - -
FURNITURE & EQUIPMENT
Electric Equipment - 1,113,164.50 -
Floring & Furnishing (Carpet) - - -
Furniture & Fixture: Steel - - -
Furniture & Fixture: Wooden - - -
Leasehold Improvement - - -
Office Equiment - 77,300.00 -
Other Assets - - -
Vehicle - - -
Computer & Assessories - 110,190.00 -
Sundry Debtors - - -
Hotel Yak & Yeti (Coupon Sale) - 230,400.00 -
BANK ACCOUNT
Nabil Bank (NC A/C) - 9,293,894.92 9,009,137.60
IME Financial Institute Ltd. ( NC A/C ) - 54,656,569.60 54,469,878.32
Everest Bank A/C - 669,070.94 669,070.94
Nepal Investment Bank (NC A/C) - 34,898,590.20 34,670,050.00
Himalayan Bank (NC A/C) - 16,323,475.28 15,475,190.00
Nabil Bank ($ A/C) - 1,380,214.40 1,380,214.40
Sidhartha Bank (NC A/C) - 30,233,779.19 30,127,969.40
CASH BALANCE
$ Cash BR - 2,573,440.00 2,573,440.00
IC Cash BR 1,313,758.40 260,118,943.72 260,102,217.32
Credit Card (NB) - 9,012,520.00 9,012,520.00
Credit Card (I B) - 36,130,680.00 36,130,680.00
 Petty Cash (A) - 86,473,564.22 86,473,564.22
Petty Cash (B) - 9,363,373.00 9,286,619.25
Credit Card (ATM) - 10,367,600.00 10,000,900.00
Gratuity Fund - 7,900,000.00 -
Credit Card (HB) - 18,254,240.00 18,254,240.00
Cash at Slot - 1,270,872.00 -
BILLS RECEIVABLE
THE EXPLORERS:
TDS Receivable - 18,007.15 -
DEPOSITS
Deposit: Bottlers Nepal - - -
Deposit: Gas Cylinders - - -
Deposit: Himalayan Petro Chemical - - -
Deposit: Nepal Gas - - -
Deposit: Sky Cable - - -
Deposit: Soft Drink Crates - - -
Deposit: Telephone - - -
INVENTORIES
Stock of Cigarettes 116,039.88 4,050,413.43 4,088,359.60
Stock of Electricals 46,158.80 1,808,118.70 1,835,129.03
Stock of Groceries 237,168.97 20,793,527.29 20,842,341.10
Stock of Housekeeping 39,932.50 1,486,624.94 1,467,206.87
Stock of Kitchenware/Utensils 6,580.00 390,754.00 396,077.00
Stock of Liquors 941,543.25 8,875,059.11 9,050,379.50
Stock of Printed FOrms 113,458.28 352,669.67 337,797.74
Stock of Soft Drink 93,935.54 2,679,114.29 2,707,376.31
Stock of Stationeries 34,898.81 362,052.78 371,182.07
Stock of Kitchen Fuel 123,705.06 1,952,365.48 1,994,376.02
ADVANCES
Advance For Expenses - 59,000.00 49,000.00
Advance for Purchase 227,847.74 6,237,000.00 6,436,683.15
Staff Advance Salary 2,465,976.57 3,840,959.84 4,629,025.07
Prepaid Exp. - - -
Ahi8m Adhikari - - -
Staff TDS Advance - - -
Growing Pvt. Ltd. - 1,460,000.00 -
Advance for Vehicle Purchase - 200,000.00 -
Credit Card Receivable (Nabil Bank Ltd) - 3,781,148.94 -
Credit Card receivable (NIBL) - 1,372,815.83 -
INCOME
BANK GAMES
$ Bank Games - - -
IC Bank Games - - 153,776,640.00
Income: Casino Coupons - - 230,400.00
Income : Paplu - - -
Miscellaneous Income - - 222,184.17
Income Slot New - - -
Income: Slot Machine - - -
OTHER INCOME - - -
Interest Income - - 120,047.67
New Year Ticket Sale - - 518,400.00
IPL Income - - 8,552.00
New Slot Commission - - 11,748,363.20
Old Slot Commossion - - 3,648,986.40
Flus Puplu Commission - - 11,330,249.60
EXPENSE
OPERATING EXPENSES
 Licence Fee - - -
Royalty Expenses - 8,333,333.36 -
CUSTOMER SERVICE
Cost of ICE Cream - 93,935.84 -
Cost of Soft Drink - 2,709,651.31 -
Guest Food Consumption - 21,454,442.14 -
Liquor & Cigarette - 13,474,052.18 -
Hotel Accommodation - 7,173,987.52 -
Travelling Exp. - 549,247.00 -
FOOD EXPENSES
Cost of Food - 86,273.29 -
Staff Canteen Consumption - - 961,100.00
STAFF SALARY AND ALLOWANCES
Co.'s Contribution to PF - 4,246,533.31 -
Dashain Incentive - - -
Food Allowance - 1,912,394.50 -
Laundry Allowance - 514,485.26 -
NonGaming Allowance - 434,856.51 -
Part Time Salary - 2,669,942.51 -
Staff Dearness Allowance - 9,141,261.30 -
Staff House Allowance - 4,689,461.64 -
Staff Incentive - 15,495,725.00 -
Staff Overtime Allowance - 6,060,795.07 -
Staff Salary - 44,397,739.08 -
Staff Special Casino Allowance - 4,979,817.48 -
Staff Education Allowance - 642,400.00 -
Staff Medical Reimburshment - 1,754,550.49 -
STAFF BENIFIT
Staff Uniform Exp. - 4,437,311.51 -
Mourning Exp. - 60,000.00 -
CONVEYANCE
Local Transportation - 101,510.00 -
Vehicle Hire Charge - 1,879,776.65 -
Vehicle Repair Exp. - 1,431,924.45 -
Vehicle Running Cost - 6,004,471.23 180,090.00
ADMINISTRATIVE EXPENSES
UTILITIES
Electricity Charge - 1,628,401.63 -
Kitchen Fuel Exp. - 2,094,186.03 -
Water Charge - 2,747.52 -
PRINTING & STATIONERY
Printing Expenses - 338,797.74 -
Stationery (Exp) - 423,756.07 -
REPAIRMENT
Building Repair - 195,137.27 -
Electrical Repair - 1,911,018.92 -
Furniture Repair - 37,760.00 -
Office Equipment Reapir - 3,450.00 -
DEPRECIATION
Advertisement Exp - 193,333.00 -
Audit Fee - 200,000.00 -
bank Charges - 1,754,463.97 46,410.00
Books & Periodicals - 8,100.00 -
Depreciation. - - -
Donation - 33,713.00 -
Flower & Bouquet - 200.00 -
Govt. Fees & Taxes - 48,575.00 -
Housekeeping /Toiletories - 1,676,055.37 -
Insurance - 500,000.00 -
Sport Activities - 606,123.00 -
Kitchenware/Utensils - 631,726.00 -
Laundry Expenses - 237,576.65 -
Miscellaneous Exp - 1,357.49 -
Office Rent - 24,900,000.00 -
Telephone/Telex/Fax - 1,588,425.49 -
Staff Gratuity Exp - 1,641,113.58 -
Total 5,761,003.80 5,761,003.80 1,010,342,413.25 1,010,342,413.25
 Closing Balance
Debit Credit

-
-
-
-
-
-
-
-
-

23,817.98
40,420.60
0.65
-
522,940.00
0.56
343,835.50
33,648.00
358,305.00
112.13
95,423.50
37,458.00
21,225.05
20.00
10,015.00
72,880.00
11,960.00
9,147.00
928,813.21
58,921.00
33,366.50
-
19,152.55
28,901.27
17,194.10
809,145.00
-
20,580.00
20,411.35
141,660.00
46,063.50
302,738.00
826,148.12
145,407.00
16,200.00
36,280.00
311,658.00
37,847.49
35,283.00
 -
277,308.48
365,362.90
30,192.24
-
-
67,984.98
284,069.00
400.00
0.50
-
117,215.00
19,444.00
334.99
59,400.00
-
-
-
219,510.20
-
-
114,318.00
43,322.19
4,905.90
373.10
-
15,120.00
17,383.00
1,265.76
-
0.03
74,495.00
-
-
-
0.50
-
49,680.00
74,399.98
26,630.00
26,550.00
-
46,200.00
-
399,999.80
18,001.00
50,765.00
299,420.00
66,800.00
12,599.99
-
2,000,000.00

2,010,000.00
964,344.85
62,823.67
55,540.09
 2,655.00

197,345.00
50,311.20
10,971,000.00
-
937,160.00
-
4,568,691.00
4,684,905.00
8,333,333.36
1,346,058.80
-
-
245,116.50
-
-
416,250.00
49,129.00
73,665.00
316,250.00

48,282.00
-
-
-
-
-
-
-

3,664,764.16

1,113,164.50
-
-
-
-
77,300.00
-
-
110,190.00
-
230,400.00

284,757.32
186,691.28
-
228,540.20
848,285.28
-
105,809.79

-
1,330,484.80
-
-
 -
76,753.75
366,700.00
7,900,000.00
-
1,270,872.00

18,007.15

-
-
-
-
-
-
-

78,093.71
19,148.47
188,355.16
59,350.57
1,257.00
766,222.86
128,330.21
65,673.52
25,769.52
81,694.52

10,000.00
28,164.59
1,677,911.34
-
-
-
1,460,000.00
200,000.00
3,781,148.94
1,372,815.83

-
153,776,640.00
230,400.00
-
222,184.17
-
-
-
120,047.67
518,400.00
8,552.00
11,748,363.20
3,648,986.40
11,330,249.60
 -
8,333,333.36

93,935.84
2,709,651.31
21,454,442.14
13,474,052.18
7,173,987.52
549,247.00

86,273.29
961,100.00

4,246,533.31
-
1,912,394.50
514,485.26
434,856.51
2,669,942.51
9,141,261.30
4,689,461.64
15,495,725.00
6,060,795.07
44,397,739.08
4,979,817.48
642,400.00
1,754,550.49

4,437,311.51
60,000.00

101,510.00
1,879,776.65
1,431,924.45
5,824,381.23

1,628,401.63
2,094,186.03
2,747.52

338,797.74
423,756.07

195,137.27
1,911,018.92
37,760.00
3,450.00

193,333.00
200,000.00
1,708,053.97
8,100.00
-
33,713.00
200.00
48,575.00
 1,676,055.37
500,000.00
606,123.00
631,726.00
237,576.65
1,357.49
24,900,000.00
1,588,425.49
1,641,113.58
230,507,133.47 230,507,133.47
Shree Baglamukhi Masala Kutani Pisani Tatha Packaging Uddhyog
Lalitpur, Nepal
Income Statement 2068/69
As Per Income Tax Act 2058

Particulars Amounts
A Income
Direct Incomes A1 29,176,855.00
Other income (List Attached) A2 Err:509
Total Income (B) Err:509

B Expenses/Deductions Amounts
Direct Expenses Under Section 13 B1 Err:509
Administrative expenses (List Attached) Under Section 13 B2 Err:509
Interest expenses Under section 14 B3 -
Cost of Inventory Sold Under Section 15 -
Repair and Maintenance Under Section 16 B4 -
Polution Control Expenses Under section 17 -
Research and Development Expenses Under Section 18 -
Depreciation Under Section 19 B5 -
Total Expenses/Deductions (B) Err:509
C Not Allowable Expenses As per Income Tax Act 2058
Unsupported Expenses Err:509
Loose Invoice (Unsupported) -
Expenses Paid more than 50000 in Cash -
Donation Expenses -
Prior Period Expenses -
Fine & Penalties Err:509
Total not Allowable Expenses (C) Err:509

Total Deductible Expenses (B-C) Err:509

Taxable Profit ( Loss) Before Tax Err:509

Loss Carry forward from Previous Period as Section 20 -
Err:509

A1 Direct Income
Particulars Amounts
Income From Outsourcing 4,930,350.00
Total 4,930,350.00
A2 Other Income
Particulars Amounts
Interest Income -
Other Income (Bonus) Err:509
Err:509
Total Err:509

B1 Direct Expenses

Particulars Amounts
Taxable Amount (6,636,500.00)
Less: Closing Stock Err:509
Err:509 Err:509
Err:509

B2 Administrative expenses Amounts

Err:509 5,320.00
Err:509 6,520.00
Err:509 120,000.00
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
Err:509 Err:509
Exchange Loss Err:509
Sraff Bonus 94,526.92
Err:509 Err:509
Err:509 Err:509
Total Err:509
B3 Interest expenses
Particulars Amounts
Interest On Loan -
-
-
Total 0.00

B4 Repair and Maintenance

Particulars Amounts
Vehicle Repair & Maintenance -
Furniture Repair & Maintenance -
Computer Repair and Maint. -
Machinerry & Equipment Repair Expense -
Other Repair & Maintenance
Total 0.00
ng Uddhyog
Annex: B5
As per Income Tax Act 2058, Section 19 :Depreciation Basis and Depreciation

Particulars/Pool of Assets A B C D E

Opening WDV - - - - -
Addition(As per Sec. 2(5) of Ann. of IT Act 2058 - #REF! - - -
Disposal - - - - -
Closing Depreciation Basis (Disposal Gain) - #REF! - - -
Rate of Depreciation 5.00% 25.00% 20.00% 15.00%
Depreciation As per Section 19 and Annexure 2(5) - #REF! - - -
Opening WDV for Next Year
Net closing WDV of current year - #REF! - - -
Unabsorbed addition - #REF! - - -
Capitalised portion of Repair and Maintenance - #REF! - - -
Tatal Opening WDV for Next Year - #REF! - - -

Repair and Maintenance As per sec. 16 of Income Tax Act, 2058

Particulars/Pool of Assets A B C D E
WDV for Repair and Maintenance - #REF! - - -
7% of WDV - #REF! - - -
Actual Repai and Maintenance - - - - -
Repair and Maintenance As per IT Act, 2058 - #REF! - - -
Capitalised portion of Repair and Maitenance - #REF! - - -

As per sec2(5) of Annexure of income Tax Act 2058 :Addition during the yaer

Particulars/Pool of Assets A B C D E
Total Cost of Addition During The Year - #REF! - - -
Purchase upto Poush - - - - -
Purchase from Magh to Chaitra - - - - -
Purchase from Baishak to Ashadh #REF! - -
Total Absorbed Addition - #REF! - - -
Unabsorbed Addition (Addition for next year) - #REF! - - -

Poush to
Particulars Date Amount Up to Poush Chaitra
Building and Structure
Building - - - -
- - -
Office Equipment
Computer-1 #REF! #REF! -
Computer-2 #REF! #REF! -
Computer-3 #REF! #REF! -
Computer-4 14/07/11 #REF! -
#REF! - -
Machinery Equipment
- -
-
Total - - -
Vehicle
- -
- - -
Furniture And Fixture -
Table & Chair #REF! #REF! - -
#REF! - -
 Total

-
#REF!
-
#REF!

#REF!

#REF!
#REF!
#REF!
#REF!

Total
#REF!
#REF!
-
#REF!
#REF!

Total
#REF!
-
-
#REF!
#REF!
#REF!

Chaitra to
Ashadh

-
#REF!
#REF!
#REF!
#REF!
#REF!

#REF!
#REF!
Annex: B5
As per Income Tax Act 2058, Section 19 :Depreciation Basis and Depreciation

Particulars/Pool of Assets A B C D E

Opening WDV - - - - -
Addition(As per Sec. 2(5) of Ann. of IT Act 2058 - - - - -
Disposal - - - - -
Closing Depreciation Basis (Disposal Gain) - - - - -
Rate of Depreciation 5.00% 25.00% 20.00% 15.00%
Depreciation As per Section 19 and Annexure 2(5) - - - - -

Opening WDV for Next Year

Net closing WDV of current year - - - - -
Unabsorbed addition - - - - -
Capitalised portion of Repair and Maintenance - - - - -
Tatal Opening WDV for Next Year - - - - -

Repair and Maintenance As per sec. 16 of Income Tax Act, 2058

Particulars/Pool of Assets A B C D E
WDV for Repair and Maintenance - - - - -
7% of WDV - - - - -
Actual Repai and Maintenance - - - - -
Repair and Maintenance As per IT Act, 2058 - - - - -
Capitalised portion of Repair and Maitenance - - - - -

As per sec2(5) of Annexure of income Tax Act 2058 :Addition during the yaer

Particulars/Pool of Assets A B C D E
Total Cost of Addition During The Year - - - - -
Purchase upto Poush - - - - -
Purchase from Magh to Chaitra - - - - -
Purchase from Baishak to Ashadh - - -
Total Absorbed Addition - - - - -
Unabsorbed Addition (Addition for next year) - - - - -
Total

-
-
-
-

-
-
-
-

Total
-
-
-
-
-

Total
-
-
-
-
-
-
 Shree Baglamukhi Masala Kutani Pisani Tatha Packaging Uddhyog
Lalitpur, Nepal
Income Statement 2075/76
As Per Income Tax Act, 2058

Particulars Amount (NPR)

A Income
Direct Incomes A1 29,176,855.00
Other income (List Attached) A2 -
Total Income (B) 29,176,855.00

Amount (NPR)
B Expenses/Deductions
Direct Expenses Under Section 13 -
Cost of Inventory Sold Under Section 15 B1 Err:509
Administrative expenses (List Attached) Under Section 13 B2 374,723.33
Interest expenses Under section 14 B3 -
Repair and Maintenance Under Section 16 B4 Err:509
Polution Control Expenses Under section 17 -
Research and Development Expenses Under Section 18 -
Depreciation Under Section 19 B6 #NAME?
Total Expenses/Deductions (B) #NAME?
C Expenses Not Deductible As per Income Tax Act 2058
Unsupported Expenses Err:509
Loose Invoice (Unsupported) -
Expenses Paid more than 50000 in Cash -
Donation Expenses -
Prior Period Expenses -
Fine & Penalties 22,000.00
Total not deductible Expenses (C) Err:509

Total Deductible Expenses (B-C) #NAME?

Taxable Profit ( Loss) Before Tax #NAME?

Loss Carry forward from Previous Period as Section 20 (404,685.00)
#NAME?
Tax Liability (25%) -
Interest U/S 118 -
Interest U/S 119 -
Total Tax Payable -
A1 Direct Income
Particulars Amount (NPR)
Sales 29,176,855.00
29,176,855.00

A2 Other Income
Particulars Amount (NPR)
Interest Income -
Other Income -
-
Total -

B1 Cost of Inventory Sold

Particulars Amount (NPR)

Opening Stock 520,000.00
Purchase 26,944,305.00
Custom Charge Err:509
Transportation & Custom Clearing Charge Err:509
Total Err:509

B2 Administrative expenses Amount (NPR)

Salary Expenses 144,000.00
Telephone & Communication Expenses
Rental Expenses 120,000.00
Renew and Registration Charge 22,260.00
Audit Fees & Expenses 30,000.00
Bank Charges & Commission 11,163.33
Fine and Penalty 22,000.00
Office Expenses 25,300.00
Meeting Allowances
Insurance Expenses
Total 374,723.33
B3 Interest expenses
Particulars Amount (NPR)
Interest On Loan -
Total -

B4 Repair and Maintenance

Particulars Amount (NPR)
Block A -
Block B -
Block C -
Block D Err:509
Total Err:509

B5 Staff Expenses
Particulars -
Wages and Salaries and Other Benefit 144,000.00
Contribution to Defined Contribution Plan(PF) & SST Err:509
Contribution to Staff Gratuity Fund Err:509
Total Err:509
 Shree Baglamukhi Masala Kutani Pisani Tatha Packaging Uddhyog
Lalitpur, Nepal
B6
As per Income Tax Act 2058, Section 19 :Depreciation Basis and Depreciation #NAME?
Particulars/Pool of Assets A B C D E Total

Opening WDV - #NAME? - #NAME? #NAME? #NAME?

Addition(As per Sec. 2(5) of Annexure of income Tax Act 2058 - - - - - -
Disposal - - - - - -
Closing Depreciation Basis (Disposal Gain) - #NAME? - #NAME? #NAME? #NAME?
Rate of Depreciation 5% 25% 20% 15%
Depreciation As per Section 19 and Annexure 2(5) - #NAME? - #NAME? #NAME? #NAME?

Opening WDV for Next Year

Net closing WDV of current year - #NAME? - #NAME? #NAME? #NAME?
Unabsorbed addition - - - - - -
Capitalised portion of Repair and Maintenance - - - Err:509 - Err:509
Tatal Opening WDV for Next Year - #NAME? - #NAME? #NAME? #NAME?

As per sec. 16 of Income Tax Act, 2058: Repair and Maintenance #NAME?
Particulars/Pool of Assets A B C D E Total
WDV for Repair and Maintenance - #NAME? - #NAME? #NAME? #NAME?
7% of WDV - #NAME? - #NAME? #NAME? #NAME?
Actual Repair and Maintenance - - Err:509 - Err:509
Repair and Maintenance As per Income Tax Act, 2058 - - - Err:509 - Err:509
Capitalised portion of Repair and Maitenance - - - Err:509 - Err:509

As per sec2(5) of Annexure of income Tax Act 2058 :Addition during the yaer #NAME?
Particulars/Pool of Assets A B C D E Total
Total Cost of Addition During The Year - - - - - -
Purchase upto Poush - - - - - -
Purchase from Magh to Chaitra - - - - - -
Purchase from Baishak to Ashadh - - - - -
Total Absorbed Addition - - - - - -
Unabsorbed Addition (Addition for next year) - - - - - -
 Shree Baglamukhi Masala Kutani Pisani Tatha Packaging Uddhyog
F.Y 2076/77
Schedule of Purchase, Sales & Vat

Purchase Sale
Particulars Non Taxable Amount Taxable Amount Vatable Amount Total Non Taxable Amount Taxable Amount Vatable Amount Total

Mansir 161,000.00 1,867,474.00 242,771.62 2,271,245.62 - - -

Poush 614,410.00 2,034,218.00 264,448.34 2,913,076.34 2,900.00 505,287.00 65,687.31 573,874.31
Magh 213,000.00 3,268,786.00 424,942.18 3,906,728.18 - 650,144.00 84,518.72 734,662.72
Falgun 174,850.00 4,437,169.00 576,831.97 5,188,850.97 79,644.00 5,234,702.00 680,511.26 5,994,857.26
Chaitra - 1,426,601.00 185,458.13 1,612,059.13 30,862.00 2,043,757.00 265,688.41 2,340,307.41
Baisakh 576,250.00 3,939,123.00 512,085.99 5,027,458.99 423,673.00 4,638,206.00 602,966.78 5,664,845.78
Jestha 172,400.00 5,210,759.00 677,398.67 6,060,557.67 294,914.00 5,870,720.00 763,193.60 6,928,827.60
Ashadh 147,450.00 4,760,175.00 618,822.75 5,526,447.75 622,202.00 3,849,494.00 500,434.22 4,972,130.22

Total 2,059,360.00 26,944,305.00 3,502,759.65 32,506,424.65 1,454,195.00 22,792,310.00 2,963,000.30 27,209,505.30