KAUSHIK DAS

MAKRAMPUR, MAKRAMPUR BAZAR, NARAYANGARH, PASCHIM MEDINIPUR

WEST BENGAL - 721437

TRADING AND PROFIT & LOSS ACCOUNT FOR THE YEAR ENDED 31ST MARCH - 2023

PARTICULARS Rs. PARTICULARS Rs.

TO OPENING STOCK 598210.00 BY SALES ACCOUNT 3003265.00
,, PURCHASE ACCOUNT 2630418.00
,, CARRIAGE IN-WARD 7896.00
,, LOADING & UNLOADING 1980.00 ,, CLOSING STOCK 926420.00

,, GROSS PROFIT C/D 691181.00

(Transfer to P & L Account)
3929685.00 3929685.00
TO ELECTRIC CHARGES 9600.00 BY GROSS PROFIT B/D 691181.00
,, STAFF SALARY & BONUS 84000.00 (Transfer from Trading A/c.)
,, BANK CHARGE & INTEREST 65718.00
,, TRAVELLING EXPENSES 8710.00
,, TELEPHONE CHARGES 2430.00
,, PRINTING & STATIONERY 5324.00
,, REPAIR & MAINTENANCE 5100.00
,, GENERAL EXPENSES 8932.00
,, RATES & TAXES 1500.00

,, NET PROFIT 499867.00

(Transfer to Balance Sheet)
691181.00 691181.00

BALANCE SHEET AS AT 31ST MARCH - 2023

LIABILITIES Rs. Rs. ASSETS Rs. Rs.

CAPITAL ACCOUNT FIXED ASSETS
Opening Balane 1444744.00 Shop & Office 400000.00
Add:- Net Profit 499867.00 Furniture & Fixture 70429.00
Add:- Interest & Other Income 716.00 Motor Cycle 62438.00
1945327.00 532867.00
LESS:- DRAWINGS
Personal Exp. & E.T.C. 250000.00
1695327.00
CURRENT ASSETS
SECURED LOAN NIL Stock in Trade 926420.00
Loan from Bank Sundry Debtors 304782.00
1231202.00
CURRENT LIABILITIES 110527.00
Sundry Creditors
CASH IN HAND & BANK 41785.00
 1805854.00 1764069.00

KAUSHIK DAS
MAKRAMPUR, MAKRAMPUR BAZAR, NARAYANGARH, PASCHIM MEDINIPUR
WEST BENGAL - 721437

ESTIMATED TRADING AND PROFIT & LOSS ACCOUNT FOR THE YEAR ENDED 31ST MARCH - 2024

PARTICULARS Rs. PARTICULARS Rs.

TO OPENING STOCK 926420.00 BY SALES ACCOUNT 5000000.00
,, PURCHASE ACCOUNT 4775000.00
,, CARRIAGE IN-WARD 9000.00
,, LOADING & UNLOADING 3000.00 ,, CLOSING STOCK 1500000.00

,, GROSS PROFIT C/D 786580.00

(Transfer to P & L Account)
6500000.00 6500000.00
TO ELECTRIC CHARGES 10800.00 BY GROSS PROFIT B/D 786580.00
,, STAFF SALARY & BONUS 120000.00 (Transfer from Trading A/c.)
,, BANK CHARGE & INTEREST 72000.00
,, TRAVELLING EXPENSES 9000.00
,, TELEPHONE CHARGES 3000.00
,, PRINTING & STATIONERY 6000.00
,, REPAIR & MAINTENANCE 5000.00
,, GENERAL EXPENSES 10000.00
,, RATES & TAXES 1500.00

,, NET PROFIT 549280.00

(Transfer to Balance Sheet)
786580.00 786580.00

ESTIMATED BALANCE SHEET AS AT 31ST MARCH - 2024

LIABILITIES Rs. Rs. ASSETS Rs. Rs.

CAPITAL ACCOUNT FIXED ASSETS
Opening Balane 1695327.00 Shop & Office 400000.00
Add:- Net Profit 549280.00 Furniture & Fixture 70429.00
Add:- Interest & Other Income 500.00 Motor Cycle 62438.00
2245107.00 532867.00
LESS:- DRAWINGS
Personal Exp. & E.T.C. 250000.00
1995107.00
CURRENT ASSETS
Stock in Trade 1500000.00
SECURED LOAN 1200000.00 Sundry Debtors 1200000.00
Loan from Bank 2700000.00

CURRENT LIABILITIES 50000.00

Sundry Creditors CASH IN HAND & BANK 12240.00
 3245107.00 3232867.00

KAUSHIK DAS
MAKRAMPUR, MAKRAMPUR BAZAR, NARAYANGARH, PASCHIM MEDINIPUR
WEST BENGAL - 721437

PROJECTED TRADING AND PROFIT & LOSS ACCOUNT FOR THE YEAR ENDED 31ST MARCH - 2025

PARTICULARS Rs. PARTICULARS Rs.

TO OPENING STOCK 1500000.00 BY SALES ACCOUNT 7500000.00
,, PURCHASE ACCOUNT 6800000.00
,, CARRIAGE IN-WARD 10000.00
,, LOADING & UNLOADING 4000.00 ,, CLOSING STOCK 1700000.00

,, GROSS PROFIT C/D 886000.00

(Transfer to P & L Account)
9200000.00 9200000.00
TO ELECTRIC CHARGES 12000.00 BY GROSS PROFIT B/D 886000.00
,, STAFF SALARY & BONUS 144000.00 (Transfer from Trading A/c.)
,, BANK CHARGE & INTEREST 84000.00
,, TRAVELLING EXPENSES 10000.00
,, TELEPHONE CHARGES 4000.00
,, PRINTING & STATIONERY 7000.00
,, REPAIR & MAINTENANCE 6000.00
,, GENERAL EXPENSES 12000.00
,, RATES & TAXES 2000.00

,, NET PROFIT 605000.00

(Transfer to Balance Sheet)
886000.00 886000.00

PROJECTED BALANCE SHEET AS AT 31ST MARCH - 2025

LIABILITIES Rs. Rs. ASSETS Rs. Rs.

CAPITAL ACCOUNT FIXED ASSETS
Opening Balane 1995107.00 Shop & Office 400000.00
Add:- Net Profit 605000.00 Furniture & Fixture 70429.00
Add:- Interest & Other Income 1000.00 Motor Cycle 62438.00
2601107.00 532867.00
LESS:- DRAWINGS
Personal Exp. & E.T.C. 250000.00
2351107.00
CURRENT ASSETS
Stock in Trade 1700000.00
SECURED LOAN 1200000.00 Sundry Debtors 1300000.00
Loan from Bank 3000000.00
CURRENT LIABILITIES 20000.00
Sundry Creditors CASH IN HAND & BANK 38240.00

3571107.00 3571107.00