M/S Baniya Kirana Stores

Pokhara-16,Lamachaur,Kaski
Balance Sheet
As of 32nd, Ashad 2075
Particulars Annex F.Y. 2074/75 F.Y. 2073/74

Capital & Reserves & Liabilities

Share Capital 7 500,000.00 500,000.00
Profit & Loss Account 54,631,018.42 2,348,877.79
- -
Long Term & Mid Term Loan
Loan A/C - -
Current Liabilities & Provisions
Account Payble & Provision 12 17,314,682.81 88,842.24
Sundry Creditors 13 - 13,827,661.83
Short term Loan 14 1,250,617.33 1,250,617.33
Total Current Liabilities 18,565,300.14 15,167,121.40
Gross Total 73,696,318.56 18,015,999.19
Assets & Properties
Fixed Assets 6 2,205.95 2,941.27
Investments - -
Current Assets
Closing Stock 10 13,638,330.00 13,638,330.00
Sundry Debtors 11 3,325,630.00 3,325,630.00
Advance & Deposit 8 75,000.00 75,000.00
Cash & Bank Balances 9 56,655,152.61 974,097.92
Total Current Assets 73,694,112.61 18,013,057.92
Gross Total 73,696,318.56 18,015,999.19
Contingent Liabilities - -
Notes to Accounts 15 - -
Annexes 1 to 15 forms an integral part of account
As per our Annexed Report

Accountant Proprietor Auditor

 M/S Baniya Kirana Stores
Pokhara-16,Lamachaur,Kaski
Income Statement
For the period of Fiscal Year 2074/75

Particulars Schedule F.Y. 2074/75 F.Y. 2073/74

Sales 1 71,045,280.00 71,045,280.00

Less: Cost of Sales 2 325,250.00 69,228,367.17
Gross Profit 70,720,030.00 1,816,912.83
Add; Other Income Discount Received 3 - -
70,720,030.00 1,816,912.83
Less : Operating & General Expensess 4
Administration & General Expensess 1,022,574.00 1,022,574.00
Interest Expenses 117,199.84 117,199.84
Repair & Maintance Expensess - -
Depreciation Expenses 6 735.32 980.42
Total Expensess 1,140,509.16 1,140,754.26
Net Profit Before Tax 69,579,520.84 676,158.57
Less:Provision For Tax 17,297,380.21 71,539.64
Net Profit After Tax 52,282,140.63 604,618.93
Profit & Loss Upto Last Year 2,348,877.79 1,744,258.86
Profit Available for Appropriation 54,631,018.42 2,348,877.79
Appropriation
Less:Tax Paid Last Year -
Less:Dividend Payment/Profit Withdraw - -
Profit (Transferred on Balance Sheet) 54,631,018.42 2,348,877.79
Notes to Accounts
Annexes 1 to 15 forms an integral part of account

As per our Annexed Report

Accountant Proprietor Auditor

 M/S Baniya Kirana Stores
Pokhara-16,Lamachaur,Kaski
Details Of Fixed Assets & Depreciation
As of 32nd, Ashad 2075
Annex 6
GroParticulars Opening Addition Allowable Allowable Disposal Depreciation Basic Dep. Depreciation After Dep. Unabsorbed Unabsorbed

Value During this year portion Amount During the year During the year Rate For The Year Amount Addition Repair Exp.

a b c d=b*c e f=a+d-e g=f*R h=f-g i=b-d j

A Land,Building & Structure

Land - 100% - - - 0% - -

Building & Structure - - 100% - - - 5% - - -

- - - - - - - - -

B Furniture,Fixtures & Office Equipment

Furniture,Fixtures 2,941.27 - 100% - 2,941.27 25% 735.32 2,205.95 -

2,941.27 - - - 2,941.27 735.32 2,205.95 - -

C Automobiles -

- - 100% - - 20% - - -

- - 100% - - 20% - - -

- - - - - - - - -
D Plant & Machinary -

- - 100% - - 15% - - -
- - - - - - - - -

E Others

Leasehold amt - - 100% 15%

Grand Total 2,941.27 - - - 2,941.27 735.32 2,205.95 - -

Repair & Maintenance

Pool Actual Repair 7% Depn Amt Allowable Amt. Capitalized

E
Accountant Proprietor
 Annex 6
Total Amount

For Next Year

k=h+i+j

2,205.95
2,205.95

-
-

2,205.95
Auditor
 M/S Baniya Kirana Stores
Pokhara-16,Lamachaur,Kaski
Schedule for Profit & Loss A/c & Balance Sheet
For the period of Fiscal Year 2074/75
Revenue Income Annex 1
S.N. Particulars F.Y. 2074/75 F.Y. 2073/74

1 Goods Sales 71,045,280.00 71,045,280.00

Total 71,045,280.00 71,045,280.00
Cost of Sales Annex 2
S.N. Particulars F.Y. 2074/75 F.Y. 2073/74

1 Opening Stock of finished goods 13,638,330.00 17,046,330.00

2 Purchase - 65,495,117.17
3 Transportation & Unloading Expenses 325,250.00 325,250.00
13,963,580.00 82,866,697.17
4 Less: Closing Stock of Finished Goods 13,638,330.00 13,638,330.00
Total 325,250.00 69,228,367.17
Other Business Income Annex 3
S.N. Particulars F.Y. 2074/75 F.Y. 2073/74

Total - -
Administration & General Expensess Annex 4
Particulars F.Y. 2074/75 F.Y. 2073/74

1 Salary & Allowence Expensess 745,260.00 745,260.00

2 Stationery & Printing Expensess 12,520.00 12,520.00
3 Fuel Expenses 45,650.00 45,650.00
4 Audit Fee 20,000.00 20,000.00
5 Tea & Refreshment 31,452.00 31,452.00
6 Carriage Outwards 156,240.00 156,240.00
8 Telephone Expenses 11,452.00 11,452.00
Total 1,022,574.00 1,022,574.00

Accountant Proprietor Auditor

 M/S Baniya Kirana Stores
Pokhara-16,Lamachaur,Kaski
Cash Flow Statement
As of 32nd, Ashad 2075

S.N. Particulars F.Y. 2074/75 F.Y. 2073/74

Amount (Rs.) Amount (Rs.)
A. A.Cash Flow From Operating Activities
1 1.Net Profit/ Loss after Income tax as per profit & loss A/C 52,282,140.63 604,618.93
Adjustment
Add:a)Depreciation Expenses 735.32 980.42
b)Interest Expenses 117,199.84 117,199.84
c)Provisions - -
d)Gain on Sale of fixed assets - -
e)Other Non Cash Expensess - -
Deduct:a)Loss on Sale of Fixed Assets - -
2 2.Cash From Operation before adjusting the working capital 52,400,075.79 722,799.19
Working Capital Adjustment
a.Increase (Decrease) on Current Assets - 207,835.00
b.Increase ( Decrease) on Current Liabilities 3,398,178.74 61,448.20
3 Cash Flow From Operation 55,798,254.53 992,082.39
4 Interest payment (117,199.84) (117,199.84)
5 Income tax payment in advance & Last year's tax - -
6 Cash flow before extraordinary items - -
Net Cash Flow From Operating Activities 55,681,054.69 874,882.55
B. Cash Flow From Investing Activities
1 Purchase (Sales) of Fixed Assets/Investment - -
2 Increase (Decrease) on Advance & Deposits - (20,000.00)
3 Increase (Decrease) on Investments - -
Net Cash Flow From Investing Activities - (20,000.00)
C. Cash Flow From Financing Activities
1 Increase In Share Capital -
2 Increase (Decrease) on unsecured Loan - -
3 Increase(Decrease) on Proprietor Fund - -
Net Cash Flow From Financing Activities - -
Increase ( Decrease) on Cash Balance (A+B+C) 55,681,054.69 854,882.55
Cash and Cash Equivalent at the Begaining of This Year 974,097.92 119,215.37
Cash and Cash Equivalent at The End of This Year 56,655,152.61 974,097.92

Notes to Accounts
Annexes 1 to 15 forms an integral part of account

As per our Annexed Report

Accountant Proprietor Auditor
 M/S Baniya Kirana Stores
Pokhara-16,Lamachaur,Kaski
Schedule for Profit & Loss A/c, Balance Sheet
For the period of Fiscal Year 2074/75

Share Capital Annex 7

S.N Particulars F.Y. 2074/75 F.Y. 2073/74
1 Share Capital 500,000.00 500,000.00

Total 500,000.00 500,000.00

Advance & Deposit A/c Annex 8

S.N Particulars F.Y. 2074/75 F.Y. 2073/74
1 Advance on tax 75,000.00 75,000.00
Total 75,000.00 75,000.00

Cash and Bank Balance Annex 9

S.N Particulars F.Y. 2074/75 F.Y. 2073/74
1 Cash, Bank & Other Liquids 56,655,152.61 974,097.92
Total 56,655,152.61 974,097.92

Trade & A/C Receivable Annex 11

S.N Particulars F.Y. 2074/75 F.Y. 2073/74
1 Sundry Debtors 3,325,630.00 3,325,630.00
2 - -
Total 3,325,630.00 3,325,630.00

Account payble & Provision Annex 12

S.N Particulars F.Y. 2074/75 F.Y. 2073/74
1 Audit Fee payble 9,850.00 9,850.00
2 Social Security Tax 7,452.60 7,452.60
3 Income Tax Payble 17,297,380.21 71,539.64
Total 17,314,682.81 88,842.24

Sundry Creditors Annex 13

S.N Particulars F.Y. 2074/75 F.Y. 2073/74
1 As per Sub Annex-3 - 13,827,661.83
Total 0.00 13,827,661.83

Bank Loan Annex 14

S.N Particulars F.Y. 2074/75 F.Y. 2073/74
1 Bank Of Kathmandu Limited 1,250,617.33 1,250,617.33
-
Total 1,250,617.33 1,250,617.33

Accountant Proprietor Auditor

 M/S Baniya Kirana Stores
Pokhara-16,Lamachaur,Kaski
Details of Purchase F.Y. 2074/075
PURCHASE
SN. Supplier's Name Pan No. Non Vat Vatable Vat vat+Non vat Total with vat
1 Bhalwari Swachalit Chamal Karkhana 302010606 - - - -
2 Saurav Foods Products 300899898 - - - -
3 Nabin Trading concern 302795095 - - - -
4 Bikash Flour Mill 300127771 - - -
5 Mohit Agro Industries 301797146 - - - -
6 Remon Agro Industries 303156985 - - - -
7 Gharana Foods Pvt. Ltd 303287247 - - - -
8 Bhagwati chiura Udyog 304716913 - - - -
9 Prajoo & Sons 300205521 - - - -
10 Shivashakti Galla Bhandar 603431818 - - - -
11 Gyan Food Products 300962521 - - - -
12 Narayani modern Pulses 300369074 - - - -
13 Nimbuj International 500030792 - - - -
14 Himchuli International 301675987 - - - -
15 Riya & Rakshya Food products 301839925 - - - -
16 Mohit Agro Industries Pvt.Ltd 606248664 - - - -
17 Sagarmatha Agro Trading Pvt. Ltd. 305530947 - - - -
18 Sumit Suppliers 303752354 - - - -
19 Gandaki Cheura 301353317 - - - - -
20 New Om Khadya Udhojg 300477942 - - - -
21 R.K. Agro Ind. Pvt.Ltd 302630848 - - - -
22 Karmacharya Foods Grain Co. Pvt. Ltd 300811157 - - - -
23 Anmol International 602569255 - - - -
24 Kaligandaki Masyura udyog 602161860 - - - -
25 Harpal Foods Pvt. Ltd 601867033 - - - -
26 Govinda Foods Packaging 303931322 - - - -
27 Ritika Traders 605168066 - - - -
28 Munal foods Pvt. Ltd. 302278556 - - - -
29 G.I. A.A.enterprizes 602707855 - - - -
30 Goyanka Foods Pvt.Ltd. 300210921 - - - - -
31 Bidhi Trade Concorn 605485721 - - - -
32 Funna Kumari Koirala Trades 300110500 - - - -
33 Jaya Bhagawati Traders 300516346 - - - -
 34 Jyoti Agro Trading Concern 301380870 - - - - -
Total - - - - -

Accountant Proprietor
Sub Annex 3
Payble
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-

-
-
-

-
-

-
 -

Auditor
 M/S Baniya Kirana Stores
Pokhara-16,Lamachaur,Kaski

Details Of Salary & Wages

PRODUCTION & PACKAGING
SN Name Post Total TDS 1%
1 Shreeram Dawadi Machine Operater 144,000.00 1,440.00
2 Bhim Bahadur Khatri Machine Operater 144,000.00 1,440.00
3 Shiva Yadav Packaging Operater 108,000.00 1,080.00
4 Parsuram sunwar Packaging Operater 96,000.00 960.00
Laxmi Basnet Office Helper helper 67,855.00 678.55
5 Muna thapa Production 57,512.00 575.12
6 Sunita adhikari Production 33,821.00 338.21
8 Nanumaya Poudel Production 15,676.00 156.76
9 Amrita gharti Production 36,961.00 369.61
10 Indra Gurung Packaging 13,413.00 134.13
11 Shova Shrestha Packaging 13,300.00 133.00
12 Manmaya Gurung Packaging 15,596.00 155.96
13 Chandra kalarai Packaging 59,770.00 597.70
805,904.00 8,059.04
OFFICE
3 Ganga Lama Sales Girl 69,325.00 693.25
4 Rasmila Rana Accountant 90,000.00 900.00
-
 M/S Baniya Kirana Stores
Pokhara-16,Lamachaur,Kaski
cfos/ u0fgf ;DalGw laa/0f Pan No:300592544
F.Y. 2072/73
sf/]faf/ /sd 71,045,280.00
hDdf lgwf{/0fof]Uo cfo 69,579,520.84
hDdf s/ bfoLTj 17,297,380.21
ls:tf laa/0f s/ bfoLTj bfvLnf al9 36L Aofh
k|yd ls:tf 6,918,952.08 25,000.00 - ### ###
bf]>f] ls:tf 12,108,166.15 50,000.00 - ### ###
t]>f] ls:tf 17,297,380.21 75,000.00 - ### -

###
gf]6 M !_ cg'dflgt / ;+++;f]lwt cfo ljj/0f ;+nUg u/LPsf] 5 ÷5}g .
!_ yk Dofb laa/0f ;+nUg 5÷5}g .
hDDff ltg'{ kg]{ Aofh tyf cfos/
cfos/ ###

cg'dfgLt laa/0fdf h/Ljfgf 2,000.00

l9nf] laa/0fdf h/Ljfgf -

Aofh ###

s'n hDdf ###

hDdf bfvLnf 75,000.00

al9÷sd bfVLnf ###

clu|d cfos/ ;DalGw laa/0f

ldtL ef}r/ g= /sd
utaif{sf] afFsL -
k|yd 2l 072.09.30 57932012 25,000.00

bf]>f]2072.12.30 58013509 25,000.00

t]>f] 2073.03.31 58176453 25,000.00

hDdf 75,000.00
l;=g laa/0f z'Ns Aofh hDdf bfvLnf ldltef}r/ g+
! n]=k=z'Ns 300.00 - 300.00
@ 3/axfn s/ - - -

# :j/f]huf/ z'Ns 7,452.60 558.95 8,011.55

7,752.60 558.95 8,311.55
ef}r/ g+