PARTH MARKETING

18, ABC J.L. NEHRU ROAD

KOLKATA- 700013
TRADING AND PROFIT & LOSS ACCOUNT FOR THE YEAR ENDED 31ST MARCH, 2023.

AMOUNT AMOUNT
PARTICULARS PARTICULARS
RS. P. RS. P.

To Opening Stock 46,64,312.00 By Sale 8,92,22,544.81

Less:- sales return 39,76,696.09 8,52,45,848.72
" Purchse Account 8,41,11,402.21
Less:- Purchases Return 55,52,300.59 7,85,59,101.62 " Packing Charges 150.00

" Carriage Inward 8,72,342.00

" Transport Charges 3,500.00 " Closing Stock 65,49,820.00

To Gross Profit C/d 76,96,563.10

9,17,95,818.72 9,17,95,818.72

To Audit fee 17,500.00 By Gross Profit b/d 76,96,563.10

" AMC Charges 12,000.00 " Discount Received 250.00
" Bad Debts 4,505.00 " Rate Difference 3,18,665.78
" Bank Charges 5,593.72
" Booking Tour Expenses 11,450.00
" Bonus 1,50,370.00
" Broadband Charges 5,988.00
" Car Rent 60,000.00
" Courier Charges 6,620.00
" Commission 3,69,517.00
" Computer Expenses 18,983.89
" Conveynance charges 2,14,864.00
" Coolie & Cartages 1,85,679.00
" Dealers Entertainment 1,80,100.00
" Depreciation 69,367.17
" Deepawali Celebration Expenses 48,406.00
" Car Expenses 1,20,000.00
" Electricity charges 6,500.00
" Exhibition expenses 78,469.24
" General expenses 62,760.68
" Godown Electricity charges 43,862.00
" Godown Rent 3,60,000.00
" Gst Audit Fees 6,000.00
" GST Return Filling 20,000.00
" Insurance 17,593.00
" Interest on P.Tax 5.00
" Interest on TDS 340.00
" Market Maintenance charges 4,800.00
" Office Expenses 84,599.82
" Office Rent 35,472.00
" Packing Expenses 92,309.00
" Postage & Courior Expenses 2,697.00
" Printing & stationery Expenses 28,288.60
" Professional Tax 2,500.00
" Rates & Taxes 443.30
" Rebate & Discount 3,51,354.48
" Repairs & Maintenance 39,264.12
" Salary 14,12,420.00
" Staff mobile Expenses 30,483.51
" Staff wellfare Expenses 1,54,780.00
" Telephone 14,638.19
" Trade License 2,750.00
" Travelling Expenses 2,00,543.38
" Vehicle Expenses 2,08,789.66
" Wages Expenses 7,15,409.00
" Water Expenses 20,654.78

To Net Profit 25,36,808.34

80,15,478.88 80,15,478.88

Per our Report of Even date annexed hereto.

FOR ANIL K JHA & ASSOCIATES.

CHARTERED ACCOUNTANTS
FRN- 331778E

CA CHINTU KUMAR AGARWALLA

PARTNER
M.NO. 304842
UDIN:
Place:- GUWAHATI
 PARTH MARKETING
18, ABC J.L. NEHRU ROAD
KOLKATA- 700013

BALANCE SHEET AS AT 31ST MARCH 2023.

AMOUNT AMOUNT
AMOUNT AMOUNT
LIABILITIES ASSETS
RS. P. RS. P.
CAPITAL ACCOUNT FIXED ASSETS 3,79,832.47
As per last A/c 20,27,195.31 ( As per Schedule- D)
-
Add : Net Profit 25,36,808.34 CURRENT ASSETS, LOANS & ADVANCES
45,64,003.65 CURRENT ASSETS
Less: Drawings Inventories 65,49,820.00
Cash 20,57,011.81 ( As per Schedule- E)
Home Loan insurance 16,372.00 Sundry Debtors 2,39,23,849.00
Electricity Bill 58,060.00 ( As per Schedule- F)
School Fees 42,580.00
Loan Recovery 2,21,342.00 Advance Income Tax 9,50,000.00
Income Tax 2,83,870.00 Securtiy Deposit 15,000.00
Mediclaim 29,128.00 18,55,639.84

CURRENT LIABILITIES CASH & BANK BALANCES

Creditors for Expense 2,33,106.00 IDBI BANK C/A. 24,89,827.56
( As per Schedule- A) (A/C- 2086102000002844)
Sundry Creditors 3,21,18,623.00 Cash in Hand 2,60,937.33
( As per Schedule- B) (As certified by proprietor)

LOAN & LIABILITIES

Proprietors Credit Card 90,292.22

OTHER CURRENT LIABILITIES

Salary Payable 94,294.00
O/S Electric Charges 1,248.00
Audit Fees Payable 17,500.00 1,13,042.00
GST PAYABLE 1,40,630.00
Duties & Taxes
( As per Schedule- C) 17,933.30

3,45,69,266.36 3,45,69,266.36

Per our Report of Even date annexed hereto.

PROPRIETOR: FOR ANIL K JHA & ASSOCIATES.

VIDYANAND PRASAD CHARTERED ACCOUNTANTS
FRN- 331778E

CA CHINTU KUMAR AGARWALLA

PARTNER
M.NO. 304842
UDIN:
Place:- GUWAHATI