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એક્સેલ કેસ્ટ્રોનિક્સ

બીએસઈ: 526735  |  ઍનઍસઈ : N.A  |  ISIN: INE501O01036  |  Chemicals

શોધો એક્સેલ કેસ્ટ્રોનિક્સ કનેક્શન � Mar 14
ઓડિટર રિપોર્ટ વર્ષાન્ત : Mar '15
We have audited the accompanying financial statements of Excel
 Castronics Limited, which comprise the Balance Sheet as at 31 March
 2015, the Statement of Profit and Loss, the Cash Flow Statement for the
 year then ended, and a summary of significant accounting policies and
 other explanatory information.
 
 As required by the Companies (Auditor''s Report) Order 2015 issued by
 Government of India in terms of Section 143 (11) of the Companies Act,
 2013, we enclose herewith in annexure.
 
 Management''s Responsibility for the Financial Statements:
 
 The Company''s Board of Directors is responsible for the matters in
 section 134(5) of the Companies Act, 2013 (the Act) with respect
 to the preparation of these financial statements that give a true and
 fair view of the financial position, financial performance and cash
 flows of the Company in accordance with the accounting principles
 generally accepted in India, including the Accounting Standards
 specified under Section 133 of the Act, read with Rule 7 of the
 Companies (Accounts) Rules, 2014. This responsibility also includes the
 maintenance of adequate accounting records in accordance with the
 provision of the Act for safeguarding of the assets of the Company and
 for preventing and detecting the frauds and other irregularities;
 selection and application of appropriate accounting policies; making
 judgments and estimates that are reasonable and prudent; and design,
 implementation and maintenance of internal financial control, that were
 operating effectively for ensuring the accuracy and completeness of the
 accounting records, relevant to the preparation and presentation of the
 financial statements that give a true and fair view and are free from
 material misstatement, whether due to fraud or error.
 
 Auditor''s Responsibility:
 
 Our responsibility is to express an opinion on these financial
 statements based on our audit.
 
 We have taken into account the provisions of the Act, the accounting
 and auditing standards and matters which are required to be included in
 the audit report under the provisions of the Act and the Rules made
 hereunder.
 
 We conducted our audit in accordance with the Standards on Auditing
 specified under section 143(10) of the Act. Those Standards require
 that we comply with ethical requirements and plan and perform the audit
 to obtain reasonable assurance about whether the financial statements
 are free from material misstatement.
 
 An audit involves performing procedures to obtain audit evidence about
 the amounts and disclosures in the financial statements. The procedures
 selected depend on the auditor''s judgment, including the assessment of
 the risks of material misstatement of the financial statements, whether
 due to fraud or error. In making those risk assessments, the auditor
 considers internal financial control relevant to the Company''s
 preparation of the financial statements that give true and fair view in
 order to design audit procedures that are appropriate in the
 circumstances. An audit also includes evaluating the appropriateness of
 accounting policies used and the reasonableness of the accounting
 estimates made by Company''s Directors, as well as evaluating the
 overall presentation of the financial statements.
 
 We believe that the audit evidence we have obtained is sufficient and
 appropriate to provide a basis for our audit opinion on the financial
 statements.
 
 Opinion:
 
 In our opinion and to the best of our information and according to the
 explanations given to us, the aforesaid financial statements, give the
 information required by the Act in the manner so required and give a
 true and fair view in conformity with the accounting principles
 generally accepted in India;
 
 a) In the case of the Balance Sheet, of the state of affairs of the
 Company as at March 31, 2015;
 
 b) In the case of the Statement of profit and Loss, of the profit for
 the year ended on that date; and
 
 c) In the case of the Cash Flow Statement, of the cash flows for the
 year ended on that date.
 
 Report on other Legal and Regulatory Requirements:
 
 As required by section 143(3) of the Act, we report that:
 
 a) We have sought and obtained all the information and explanations
 which to the best of our knowledge and belief were necessary for the
 purposes of our audit.
 
 b) In our opinion proper books of account as required by law have been
 kept by the Company so far as appears from our examination of those
 books.
 
 c) The Balance Sheet, the Statement of Profit and Loss, and Cash Flow
 Statement dealt with by this Report are in agreement with the books of
 account.
 
 d) In our opinion, the aforesaid financial statements comply with the
 Accounting Standards specified under Section 133 of the Act, read with
 Rule 7 of the Companies (Accounts) Rules, 2014.
 
 e) On the basis of written representations received from the directors
 as on 31 March, 2015, taken on record by the Board of Directors, none
 of the directors is disqualified as on 31 March, 2015, from being
 appointed as a director in terms of Section 164(2) of the Act.
 
 f) With respect to the other matters included in the Auditor''s Report
 and to our best of our information and according to the explanations
 given to us:
 
 I. The Company does not have any pending litigations which would impact
 its financial position.
 
 II. The Company did not have any long term contacts including
 derivative contacts for which there were any material foreseeable
 losses.
 
 III. There were no amount which are required to be transferred to the
 Investor Education and Protection Fund by the Company.
 
 The Annexure referred to in our Independent Auditors'' Report to the
 members of Excel Castronics Limited for the year ended 31st March 2015,
 we report that:
 
 i. (a) The Company has maintained proper records showing full
 particulars, including quantitative details and situation of fixed
 assets.
 
 (b) The Company has a regular programme of physical verification of its
 fixed assets by which fixed assets are verified in a phased manner over
 a period of three years. In accordance with this programme, certain
 fixed assets were verified during the year and no material
 discrepancies were noticed on such verification. In our opinion, this
 periodicity of physical verification is reasonable having regard to the
 size of the Company and the nature of its assets.
 
 ii. The physical verification of the inventories has been conducted at
 reasonable interval by the management.
 
 The procedures of physical verification of inventories followed by the
 management are reasonable and adequate in relation to the size of the
 company and the nature of its business.
 
 The company has maintained proper records of inventory and no material
 discrepancies were noticed on such physical verification and the same
 have been properly dealt with in the books of accounts.
 
 iii. (a) The Company has granted loans, secured or unsecured, to
 companies, firms or other parties covered in the register maintained
 under Section 189 of the Companies Act, 2013 (''the Act'').
 
 (b) Receipt of principal amount and rate of interest on such loan are
 regular.
 
 (c) There are no overdue amounts of more than rupees one lakh in
 respect of the loans granted to the bodies corporate listed in the
 register maintained under section 189 of the Act.
 
 iv. In our opinion and according to the information and explanations
 given to us, there is an adequate internal control system commensurate
 with the size of the Company and the nature of its business with regard
 to purchase of fixed assets and sale of services. The activities of the
 Company do involve purchase of inventory and the sale of goods. We have
 not observed any major weakness in the internal control system during
 the course of the audit.
 
 v. The Company has not accepted any deposits from the public.
 
 vi. We are informed that maintenance of cost records has not been
 prescribed by the Central Government U/s 148 of the Act.
 
 vii. (a) According to the information and explanations given to us and
 on the basis of our examination of the records of the Company, amounts
 deducted/ accrued in the books of account in respect of undisputed
 statutory dues including provident fund, income tax, sales tax, wealth
 tax, service tax, duty of customs, value added tax, cess and other
 material statutory dues have been regularly deposited during the year
 by the Company with the appropriate authorities.
 
 According to the information and explanations given to us, no
 undisputed amounts payable in respect of provident fund, income tax,
 sales tax, wealth tax, service tax, duty of customs, value added tax,
 cess and other material statutory dues were in arrears as at 31st
 March, 2015 for a period of more than six months from the date they
 became payable.
 
 (b) According to the information and explanations given to us, there
 are no material dues of wealth tax, duty of customs and cess which have
 not been deposited with the appropriate authorities on account of any
 dispute.
 
 (c) No amount are required to be transferred to investor education and
 protection fund in accordance with the relevance provisions of the
 Companies Act, 2013 and rules made there under.
 
 viii. In our Opinion, The Company does not have any accumulated losses
 at the end of the financial year and has not incurred cash losses in
 the financial year and in the immediately preceding financial year.
 
 ix. The Company did not have any outstanding dues to financial
 institutions, banks or Debenture holders during the year.
 
 x. In our opinion and according to the information and the explanations
 given to us, the Company has not given any guarantee for loans taken by
 others from banks or financial institutions.
 
 xi. The Company did not have any term loans outstanding during the
 year.
 
 xii. According to the information and explanations given to us, no
 material fraud on or by the Company has been noticed or reported during
 the course of our audit.
 
                             For, Arpan Chudgar & Associates
                             Chartered Accountants 
                                 FRN: 133877W
                              (CA. Arpan Chudgar)
                                 Proprietor 
                               M. No. 131876
 
 Place: Ahmedabad 
 Date: 30.05.2015
સ્તોત્ર: રેલીગેર ટેકનોવા


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