Sapphire

Ltdl
balance
sheet as
Name of of
the December
company: 31, 2023:
Balance sheet as
at: 31st Dec 2023
Rupees in words:

Figures as at Figures as at
Note the end of the end of
Particulars
No. current previous
reporting period reporting period
1 2 3 4
I. EQUITY AND LIABILITIES
(1) Shareholder's funds
- -

(a) Share capital 60,000.00

(b) Reserves and surplus
Retained Earnings
5,000.00

(2) Share application money

pending allotment - -

(3) Non-current liabilities - -

(a) Long-term borrowings
(b) Deferred tax liabilities (Net)
(c) Other long term liabilities
(d) Long-term provisions

(4) Current liabilities - -

(a) Short-term borrowings
(b) Trade payables

(c) Other current liabilities 15,000.00

(d) Short-term provisions 5,000.00

Total - 85,000.00

II. ASSETS

Non-current assets - -

(1) (a) Fixed assets 40,000.00 -

(i) Tangible assets (8,000.00)

(ii) Intangible assets
(iii) Capital work-in
progress
(iv) Intangible assets
under development
(b) Non-current investments
(c) Deferred tax assets (Net)
(d) Long-term loans and
advances
(e) Other non-current assets

Depreciation (10,000.00) 22,000.00

(2) Current assets - -

(a) Current investments

(b) Inventories 30,000.00

(c) Trade receivables 10,000.00

(d) Cash and cash equivalents 20,000.00

(e) Short-term loans and advances 3,000.00

(f) Other current assets

Total - 85,000.00