S.

WAGLE & ASSOCIATES

Register Auditors
Kathmandu, Nepal
w
lr-=(\

IIIDEPEIIDEIIT AUDITOR'A REFORT

PAN No : 301327545
COP No : 2834
M€m. No. 4001

TO THE SHAREHOLDERA ()i'

V AOLUTIOI|S PVT. LTD.
Rcport on thc Aualit ofthe Flaanctal St.t.raoDts:

Oplnlorl

we have audited the financial statemenrs of M/a v Soluttom pt t. Ltd. which comprise the
statement of financial position as at 3lnAshad 2O7a 1156 Juty, 2O2U, and the statement of prorir &
loss and statement of cash flows for the year then ended and nores ro the linancial statements,
including a summary of significant accountina policies_

In our opinion the accompanying financial statements present fairly, in al1 material respecrs rhe
fina.cial position of the company as at A.had 31, 2O"a 1156 July, 20211 and its rinancjal
performance, its cash flows for the year then ended in conformity with Nepal Accounting Srandards.

Ba3tt for Optrtoa

The management of the entity has responsibiliry for the Iinancial statements and alt representations
contained therein. Our responsibilities under those standards are furthe! described in the Auditor,s
Responsibilities for the Audir on the Financial Statemenrs section of our report. We conducted our
audit in accordance with Nepal Stmdards on Auditins (NSAS). we are independent of the Company in
accordance with the ICAN'S. Handbook of Code of Ethics fo! p.ofessional Accounrants togerher with
the ethical requirements that are retevanr to ou! audir of the financiat sratements, and we hav€
fulfilled our otner etlical responsibilities in accordance with these requirements and the rCAN,s
handbook of The Code of Ethics for professional Accountants. We believe tiat the audit evidence we
have obtained is suflicient, appropriate and reasonable ro provide a basis for opinion.

R€spoftlbllltlcs of llaragcmcEt and Tho!€ cherged wlth coverasrcc fo, the Fharctal

Management is responsible for rhe prepararion and fair preparation of rhe tinancial Statemenrs in
accordance with NAS, and for such internal contlol as managerent derermjnes is necessary to enable
that preparation of financial statements that are free from mareriat misstatement, whether due to
fraud o! elror. In preparing the financial statements, managemenr is responsible for assessing the
company's ability to continue as a going concern, disclosing as applicable matters related to going
concern using t}Ie 8oin8 concern basis of accounting unless management either intends to tiquidate
the Company or to cease operations, or has no realistic atternative but to do so.

Those charged with govemance are responsible lor overseeing the Company,s tinanciat repo.ting

Audltor'. Rc.Do!.lbllltlcr for thc Adtt ofth. FlneEcirt gt.tc!t.at.

Our objectives are to obtain reasonable assurance about whether the fharcial statements as a whole
are free ftom material misstatement, vrhether due to fraud or error, and to issue an auditor,s report
that includes our opinion. Reasonable assurance is a high level of assumnce, but is not a Suarantee
that an audit conducted in accordance with NSA'S will always detect a mate al misstatement wher it

Misstatements can arise from fraud or error and are considered material il individuatly or in
aggregate, they could reasonably expecr to influence t}le economic decisions of users
basis of these financial statements.
S. WAGLE & ASSOCIATES
Register Auditors PAN No : 301327545
COP No : 2834
Kathmandu, Nepal
Mem. No.400l

Report or Ottrer Legrl and Regulatory Rcqult€m'nt

knowledge and
. we have obtained information and explanations asked for' which' to the best
beliefwere necessary fo! the purpose ofour audit'
and cash flows
. In our opinion, statement of linancial position, profit or loss' changes in equitv
have been prepared in accordance wilh the requilements of lhe Companies Act 2063 and are
in agreement with the books ofaccount maintained bv the companv
. To;e best ofour information and according to explanation given ro us and so far appeared
fromourexaminationofthebooksofaccountofthecompany,ehavenotcomeacrosscases
where Board of Directors or anv emplovees of the Companv have acted contrary
to the
misapprop'iatio' or loss
provisions of law relatiflg to the accounts or committed anv 'aused
or damage to the comPany
ot
. we have not come across anv fraudulence in accounts' based on our sample examination

D.tc: 2o7alo9l19 (3'a it.r' 20221

Pltcc: Xrthanrdu
liifuTiz-rrur aa,, oarrQg Val
 M/S V Sol ited

uly 15,2021)

Pafticulrrs Schedules Previous Year

Assets
Non-Current Assets
Property, Plant & Equipment I 15,6t ,'734.57 t9,46,t94 .16
lnvestment Property
coodwill
Other Intangible Assets
Investnents 2 0.00 0.00
Deferred Tax Assets 0.00 0.00
Other Non-Current Assets
Total Non-Current A$ets 15.61.731.5? 19,16,19,1.76

Curr€nt Assets
Inventories 3 | ,03,47 ,247 .79 35 ,66,132.7 4
Tmde and Other Receivables 4 0.00 96,101.50
Prepayments 5 7,31,321.76 6,46,727.65
Loans & Advances 6 11,624.23 2,69,626.40
Deposits 1 0.00 0.00
Cash & Cash Equivalents 8 1,58,73 t.19 r0,23,915.95
Totsl Current Assets I,12,51,925-51 56,02,501.2{
TolalAssets 1,28,16,660.14 75,,18,699.00

Eouitv & Liabilities

Eouitv
Share Capital 9 50,00,000.00 50,00,000.00
Reserve & Surplus t0 32.94.60t.39 15.53.95t.84
Total Equity 82,9,1,601.39 65,53,951.81

Non-Current Liabilities
Secured Loan lt 16,55,410.74 0.00
Deferred Tax Liabilities
Other Non-Current Liabilities 0.00 0.00
Tohl Non-Current Liabilities 16.55.,110,74 0.00

Current Liablities
Trade and other Payables t2 22,86,43t.49 4,16,163.21
Bonowings l3 0.00 0.00
Provisions t4 5,80,216.52 5, r7,983.95
Other Cunent Liabilities
Total Current Lisbilities 28,66,618.00 9,91,141.16
Total Lt.bilities ,15.22.058.7,1 9.94.111.16
Total Equity & Liabilities 1.28.t6.660.t 1 75.18.699.00
Significant Accounting Policies &
Notes to the Accounts 22

For & on behalfof the Board

,."*M
Kathmandu
Date:2022101/03 (0.00)
 M/S V ited

For the period ended 31st Ashad 207E (Juty tS,2021)

Sch. lqurrent Year Previous Year

t5 70,80,63 226 n3 85,90,32J 53.90
lc""t
t6 69,61 .43.343.23 85,t 4,53.221 6
lCross Income from Operering Activities
.7
I,r9,19,8EJ.40 75,18,932J4
lOrher Operaling Income 17 0.00 5,6s,294.34
lNon Operating lncome l8 0.00 0.00
lAdminisrrative Cost 19 4,94,954.49 3,64,742.00
lStaffExpenses 20 65,03,500.00 50,7t,000.00
lOther Operating Cosrs 0.00 0.00
lDepreciation I 3,90,831.87 4,86.548.69
lProlir before Interest,Bonus & Tax 25,30,597.04 22,21,935.19
Finance Cost
2l 2,09,730.97 0.00
Profit(l6s) B€fore Bonus & Tax
23,20,866.07 22,21.93s.79
StaffBonus
0.00 0.00
Profit (loss) Before Tax
23,20,866.07 22,21,93s.79
Income Tax
5,80,2t6.s2 5,17,983.95
Deferred Tax
0.00 0.00
Profit After tar
17,,10,649.55 17,03,951.8,1
Profit (Loss) Upto previous year
15,53,95r.84 -1,50,000.00
Profir,(Loss) Balance
32,94 ,601 .39 15,53,95t.84
0.00 0.00
".rdnrr ur prurI oa toss vr Io Datance sheel
32,94,601.3, 15,53,951.8,t
D^li^:-. &
A..^,,nrino policies
Srsnrlr.ant Accounting
Significant r,
Notes to the Accounts
22

For & on behalfofthe Board

Kathmandu
Date: 2022101 103
 M/S

For the period 15,2021)

Particulars Current Year

lCashflow from Operational Activities

lNer Profil b€fore ta\alion & €\traordinary ilems 17,40,649,55 17,03,951.84
lAdjusrmenr for:
I a.lnrerest Expenses 2,09,730.91 0.00
I b.Depreciation 3,90,831.87 4,86,548.69
I c.lncrease in Deferred Ta\ Asser
0.00 0.00
I d.lnvesrmenl losvtgain) 0.00 0.00
I e.Foreign exchanBe loss/tBain)
0.00 0.00
I lSale ofFixed Assets loss/(gain) 0.00 0.00
| ts.Extraordinary irem-expenses/(income) 0.00 0.00
lOperaling Profil before working cspitat ctarBes 23,41 ,212.39 2t,90,500.53
a.l nve nlo ries{ lncrea se ,/Decrease -67,81,1 I5.05 -35,66,132.7 4
b I rade & Orher Recei!ables (lncrease) Decrease 96,t0r.50 -96,r01.50
c.Prepalmenls( lncrease, Decrease -84,594.11 -6,46,72',7.65
d.Loans & Advances(lncrease/Decrease 2,52,002.11 -2,69,626.40
e.Deposils(lncrease)/Decrease
0.00 0.00
f.Trade & Olher Payable(Decreaseylncrease 18,09,668.28 4,55,763.21
g.Borrowings(Decreaseylncrease
0.00 0.00
h.Provision(Decrease)/lncrease 62.232.57 5.t 7.983.95
Cash generated from operation -23,04,192,25 -11,14,310.60
Interei Paid -2,09,730.9',7 0.00
Income Taxes Paid
0.00 0.00
Nel cash fiom operuting activities -25,t 1,223.22 -1,1,14,340.60

B Cashflow from Investing activities

Fixed Assets(purchases/sale -6,37 t.68 -24,32,7 43 .45
Gain on sale ofFixed Assels 0.00 0.00
Interesl Received 0.00 0.00
Dividends received 0.00 0.00
Nel CashJlow Jrofi lnvestirlg Actiritiet -6.371.68 -24,32,7 43,45

c Cashflow from Financing Activities

Proceeds from issuance ofshare capital
0.00 25,00,000.00
Proceeds from long term bofiowings t6,55,410 .7 4 0.00
Payment of fi nance lease liabilities
0.00 0.00
Investments on share 0.00 0.00
Net Cashflottt tom Jihancing Ac.tivities 16,55,110.74 25,00,000J0

lncrease(Decrease) in net cashflow (A+B+C) -8,65,184.16 -t3,47,084.05

Jpening Balance ofCash and bank balance 10,23.915.95 23,71,000.00
Closing balanc€ ofCash and banI biEnii 1,58,7J1.?9 10,23,9t5.9s

For & on behalfofthe Board As per our

tr"^V
Kathmandu
Date: 2022101 103
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 M/SVSI ,r*r(s).r imited
V $OLUTi!ilS PIT Schedule-2
Investmenf LTO,

Currenl Year Previous Year

Particrlrrs Amourt(Rs.) Amount(Rs.)
Share Investment
0.00 0.00

0.00 0.00

Schedule-3
Inventories

I ,03 ,47 ,247 .',79 35 ,66,132.7 4

Schedule-,1
Trade and Other Receivables
Current Year Previous Year
Particulars Amount(Rs.) Amount(Rs.)
Receivables
0.00 96,10 t.50
0.00 96.101.50

P
Schrdrle-5

Current Year Previous Year

Particulars Amount(Rs.) Amount(Rs.)
Ar r uplo rrevtous Yeat
25,91s.26 0.00
E TDS
6,93,618.35 6.46,727.65
TDS Receivable
I r,788.1s 0.00
Advance Tax
0.00 0.00
Total 7,31,321.76 6,46,727.65
Loans & Advances
Sched
Current Y€ar Prerio-us Ye-ar
Particulars Amount(Rs.) Amount(Rs.)
Advances
t7,624.23 2,69,626.40

11,624.23 2,69.626.10

Schedule-7

Current Y€rr Previous Year

Particulars Amount(Rs.)
Other Deposit
0.00 0.00
Custom Deposit
0.00 0.00
Total 0.00 0.00

Schedule-8
Cash & Bank Balance

Particulars .1 a;6i #Srent Year

j.----.j{
Previous Year
a\u nt(Rs.) Amount(Rs,)
Prime Bank Ltd. LI
;I -r**ffi 9,s60.69
30,819.53 -
1,42,E01.90
8,42,226.60
Global IME Bank Ltd.
Ltd. (a\ 12,196.51 // r 2l,toi.45
Prabhu Bank t ,/ 1.05 t 55 00 /1 x,a,
Total ,rV7--------\ a€! a-No\Y 1,58,731,79 0.23.915-9s
 /-\
M/S V Solu
5fg;)'''n"o
Schedulc-9
Share C r-stiuutrwi,!]},
Psrticulars Current Year
Paid Up Share Capital 50,00,000.00 50,00,000.00
Additional Share CaDital 0.00 0.00
Total s0,00,000.00 s0,00,000.00

Schedule-10

Parlicuhrs
Share Dividend Fund
Accumulared profiU(loss) uplo previous year
t'7 .40.649 .55 17.03.951.84

Schedule-l I
Secured Loan
Current Year Previous Y€rr Amount
ParticulErs (Rs.)
Amount(Rs.)
Hire Purchase Bank Loan t6,55,4 t0.7 4 0.0t)
Other Loan 0.00 0.00
Total 16.55.410.74 0.00

Schedule-12
rade & Other bte
Current Year
PBrticulars Amount(Rs.) Amount(Rs.)
Accounts Payable (Schedule- I 2A) t3,71,689.08 2,65,675.00
Sundry Creditors (Schedule-l2B) 4,09,628.00 0.00
TDS Payable(Audit Fee) 2,250.00 225.00
TDS Payable(Consultancy) 2,25O.00 2,250.00
TDS Payable(Meeting Allowance) 0.00 0.00
TDS Payable(Commission) 3,79,900.41 1,16,303.21
TDS Payable Salary(SST) 73,7 t4.00 48,310.00
TDS Payable Salary(Tax) 47,000.00 38,000.00
TDS Payable(Rent) 0.00 6.000.00
Total 22,86,131 ,19 4,16,763.21

Schedule-13

Shortterm Borrowings

Schedule-l,l
Provisions

Income Tax Provision Current Year t 7,983.95

EmDloYees Bonus Provision
 M/S V onr?dlntt Linired
Schedrle-15
_.=sE*"_,t,*

Particulars
lr9 ffiiw,,"u" Amount(Rs.)
Amount(Rs.)
69,00,37,265.s0 85,15,27,806.00
sales eills tvatable) 49,03,885.00
1,48,03,613.s0
As per sates Bilh (Cornmission) 26.00,462.90
32,22,341.63
Other lncome (Commission) 0.00
-er
As per sales Bills (Non Vatable)
0.00

70,80,63,226.63 s580,32,1s3.90
Totrl
Sch€dul€-16

35,66,132.74
69,58,44,941.1 85,32,39,850.64
Purchase (Vatable) 17,?9,503.86
50,52,053.10
Commission 0.00
Purchase ( Non Vatable) 85,50,19,354.50
70,64,90,591 .02
Total Cost 35,66,132.14
|,03,41 ,241 .'19
Closing Stock 0.00 0.00
Direct Expenses 0.00 0.00
85,11,5J,221.76

Schedrle-17

Schedule-18

Non Operating Income Prerious Year

Current Y€ar
Prrliculars Amount(Rs.)
0.00 0.00
Garn on bale ol Lano 0.00 0.00
Total
Schedul€-19

15,000.00 15,000.00
40,000.00 67,425.00
t5,000.00 8,650.00
15,000.00 15,000.00
4,039.00 4,250.00
39,660.00 8,910.00
Electricity & Water Expenses 31,444.00 32,0r0.00
Fuel & Local Conveyance Expenses 0.00
t5,902.49
lnsuance Expenses 3,600.00
3,600.00
43,009.00 1,825.00
offi ce Consumable ExPenses 4,551.00
62,119.00
oflce Expenses
60,000.00 60,000.00
oflice Rent Expeflses 32,9t 1.00
35,281.00
Printing & Ststionery Expenses 44,650.00
65,230.00
Refreshment Exp€nses 7,530.00 15,000.00
Registeration & Renewal Expenses 18250.00 25.280.00
Repah & Maintenance ExPenses 25,680.00
23,230.00
elephone & Intemet ExPenses 0.00
 / t-\.
M/S ,..@j Limited

Schedule-20
MUII0IiSP\ILID
Yelr
Particulars Anount(Rs.) Amount(Rs.)
50,7r,ooo.oo
& ellowance ExPenses -urrent 85,03,500.00
0.00 0.00
Leave Expenses 0.00
0.00
-ahry
Totil
50,71,000.00

Sch€dule-21

0.00
lnterest Exponses(Prime) 0.00
Interest Persoflal 0.00

M
 M-/s v Solutions P riv't:llqlied

ss-f -
rfade & other Receiv"ot".
Sub Sch€dul€-'lA
rr*$r{"u[ Current Year Previous Year
Particulars .. 0.00 0.00
Advance from shareholder 96,101.50
0.00
Account Receivable 0.00 0.00
Other Advances 0.00 96,101.50
Tottl
-
Losns & Advances
Sub Schedule-6A

0.00 0.00
Prepaid lntemet 0.00 2,75,840.00
VAT Accountant (3.9%) 0.00 -8,242.38
VAT Accountant (Thapghat)

Trade & Other PaYables

Sub schcdule- 12A

r..ntrnlq P,rable Previous year

Doii.nlq^ Current Year
12,750.00 t6,'725.00
Audil Fee Palable 1,00,000.00
11,30,000.00
Salar) & AlloNance Payable 12,750.00
r2,750.00
orher Payable 1,36,200.00
2,16,1E9.08
Commrs5ion PaYable 0.00
0.00
L Rent Pavable 0.00
0.00
I ver Puyuut. 0.00 0.00
I Advance from sharehold.r -.........._- 13,71,689.0q 2,65,675.00
Total
Sub schedule- l2B

Sundry Crcditors Previous ye{r

turrent Year
llartrculars 4,09,628.00 0.00
Accountant PaYable 0.00 0.00
4,09,628rqq 0.00
Total

Sub schedule- l6A

Current Year
0.00 0.00
0.00 0.00
Carriage Inward Expenses 0.00 0.00
Dept ofcommerce 0.00
0.00
 Limited

Sub schedule- 208

& Allow|nccs IUNSP\Ii.LTO

Mahendra Raj Tuladhar (PAN No. l03l 18240) 6,90,000.00 6,90,000.00

Bhagwati Sanjel (PAN No. I12243250) 3,90,000.00 3,90,000.00
Anil Maharjan (PAN 112238577) 4,48,500.00 4,48,500.00
Rohani Shrestha (PAN No. 113979653) 4,42,000.00 3,90,000.00
Devi Khatri (PAN No. 112236902) 4,42,000.00 3,90,000.00
Copi Shrestha (PAN No. 600593665) 5,40,000.00 0.00
Ramesh Timilshina (PAN No. I 13839153) 4,48,500.00 3,90,000.00
Anamiraj Blon (PAN No. 112219712) 3,90,000.00 3,64,000.00
Sarita Karki (PAN No. 112241029) 3,90,000.00 3,90,000.00
Sujit Thapa (PAN No. 121295936) 3,90,000.00 3,90,000.00
Anita Thapa (PAN No. 121319043) 4,4E,500.00 4,48,500.00
Apasara Shrestha (PAN 121295949) 3,90,000.00 3,90,000.00
Reena Poudel (PAN 121295952) 3,90,000.00 3,90,000.00
Umesh Kumar Niraula (PAN I 22680197) 3,90,000.00 0.00
Sita Kulal (PAN No. 120443279) 3,90,000.00 0.00
Ram SwaSat Chaudhary (PAN 123803663) 3,90,000.00 0.00
Pawan Sanjel (PAN No. 112239789) 3,90,000.00 0.00
Anusha Karki (PAN No.112231796) 2,60,000.00 0.00
Bhawana Niraula (PAN No. 127863120) 4,42,000.00 0.00
Guna Kumari Budhathoki (PAN No. 121295965) 4,42,000.00 0.00

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ACEEDT'LES FORMTIIG PART
- Or. TIIE BALAXCE SHEET AND
IIiCOUE STATEMENT
SCHEDI tE ro.:22 SIGMFTCANT
ACCOUmTTG POLICIEA & NOTES
TO ACCOUNTS

SIGTITTCAIIT ACCOUT?IIIC POLTCEA

l. corporatc Intolnrafion
The compaly is a pflvare limrred com.
havins resjsrered onice al;,;;.'il#*TY rn(orPordted rn Nepar as a
Lm,red ria
,s,e( nese carcr businpss rn '-rit- ""; r-aiip".
Nepar n""i.i;fr"#j:::,:"."11[::[;fl;
2. Sulnpary of Stgntficant Accounttna potict€s
,,,c plncrpal ac.ounting policres
aDolr..l
Derotr. rhese pol,.ies havc ot lhese finoc,sl s,aremenrs
are sFr our
o..n .o,",.,.'1.]n'
'- -"'rnllv aPpLed
"iodarion
ro sll rhF v.ars presenrFd.
slared. unrpss orheruse

Stat€meDt of CoEpltsncc
The finarcial siat€m€nts have
been Dleoa vqrh NePar Account,ns s,andaid,-\AS"l
ex.ep, orheruise srared. ceneralv l'..:::::9-: principjes
2063. Accounling ("C,q,AFE, ucl ,hF lompdoy
^";",'i,o A(1.

4. Dlethod ofAccounHn8
,) The accounrs have been Dreoee.t
s,*a*0. *r.i.i r,"-'i#; fi::,:,:iuea1":':1
, b:sis tn ac"ordan"e qlh rne Neo
uy *re compa'es a"i, i.;;
ii, ,';';;;:::l :;;:ill],i:
ir) The finoc,at sratements are DreD:
w,th srnera]ly *..p*o *-.r,i.1'-1on lhc hrsroircal ano,n ac.ordan.p
conrormrrv w;rr *oi or nnanc,J srat.ments in
""d"o*_i.,i"i""l,j"llfl.l:lT^o:tl"l,:r
also rFquires msnaSemenr
'rcrsP Judgment in pro(ess
cnlrcal accounrin" es,imsrcs. lr
A..olrnting poticies. ot apptunc r;. companys
5, Rcveau€ RccogrlHon
As certifred by the management
& our beir€)f & information, the companv
ourng the peliod ofour audir. has not generared revenue

6. C{pltau.zauon ofbolrowtng co!t. ald oth.r expeDditure

rn.erest on term loan and orher
u.
exDen.lihrr"
.,.,r-a."";;il;1,"J#: t.te-ed *" durrns cons,ruc,ion s,asF wh,ch shal
".r,,",*a." r..
7. Flxed A!s.t! srrt DcpreclaHon/rmordz.tj tfta,dblo
ard htrnStbl. a..€ts
rr Frxed Assers are ,....0.0
., r"_tt"
i,, rhe compey is l."i,;";.,*li;'iii:,.i:^T:Lm!rated
""". depre.,at,on excepr o.he,Mse
srared.
oI caPrtarrang ali dir.(r (osr retarng
. d,u rnsraJlsuon otFxed Asses ' lo rhe acqursihon
u,, u.p...ir,ion rs prouded under the procedures
& rates as required by the income tax
act

@V
ITmisorun[fr-lttiil
I Fr.y.c Pob.+12.
L. iF,l
\x KY
 a. CoDthSrnt Lhtllltt..
|9 p-",":.. is m-ade tor a liabihry whrch is conunsenr in nature but if material, rhe same is
drsclosecl by way of note to the accounts_

9. Golng Conccrr
Currently the directors do not have any intention ofclosing down
the business otthe cohpdy.
10. Rcl.t.d P.rty ?r.nlac ons
Traisaction with related puty has been disclosed in acco.alarce with Nepal
Accounting Stedard.

11. far provkloE

Provision for Taxation has bee. made aJter considering various allowances,
declucrions md
exemptionsunder the Plovisions oftncome Tax Act, 2058.

B. IOTEiS TO ACCOUI|TS

1. Incom€ Tax Lhblllty

As the.om?any is still engagd in the constmction sraSe and does
nor Sene.ate any ncome durhg rhe period
hen, e provision of ta\ Iidbiliry hds been ignored rn th" i*^iuf
,",".""i.
2. D.fclred Tan
Th€_deferre.r tax assets have not been recognized h currenr year as there
is no vnrual €ertanrty wirh.onvincing
evidence that the such assets would be recoverable/pt off against future profits.

3. RGlatcd Party Trar.actto!!

As required_ by Nepal Accounring S[andard 16,,Related party Dis.losures,,.
Th€re is no any related parq
lraroaction durhg the year mde, Audit.

4. Pr.Ylou! y6ar ltgur.s

Previous yea/s figures have b€€n re-grouped or re_ananged, wherever
necessary to facilitate the companson.

{4Eo A'r!)