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હીરા ઇસ્પાત

બીએસઈ: 526967  |  ઍનઍસઈ : N.A  |  ISIN: INE025D01013  |  Steel - Medium & Small

શોધો હીરા ઇસ્પાત કનેક્શન � Mar 14
ઓડિટર રિપોર્ટ વર્ષાન્ત : Mar '15
We have audited the accompanying Financial statements of HEERA ISPAT
 LIMITED (the company),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.
 
 Management''s Responsibility for the Financial Statements :
 
 The Company''s Board of Directors is responsible for the matters stated
 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 adequate 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
 thereunder.
 
 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 31st March, 2015;
 
 b) in the case of the Statement of Profit and Loss, of the loss 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 Legal and Other Regulatory Requirements :
 
 1.  As required by the Companies (Auditor''s Report) Order, 2015 issued
 by the Central Government of India in terms of sub-section (11) of
 section 143 of the Act ( hereinafter referred to as the  Order), and
 on the basis of such checks of the books and records of the company as
 we considered appropriate and according to the information and
 explanations given to us , we give in the Annexure a statement on the
 matters specified in the paragraph 3 and 4 of the Order.
 
 2.  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 it appears from our examination of those
 books.
 
 (c) the Balance sheet, the Statement of Profit and Loss and the 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 the written representations received from the
 Directors as on 31st March 2015 are taken on record by the Board of
 Directors, none of the Director is disqualified as on 31st March 2015
 from being appointed as a Director in terms of Section 164 (2) of the
 Act.
 
 (f) with respect to the other matters to be included in the Auditor''s
 Report in accordance with Rule 11 of the Companies (Audit and Auditors)
 Rules, 2014, in our opinion and to the best of our information and
 according to the explanations given to us:
 
 i.  the Company has disclosed the impact of pending litigations on its
 financial position in its financial statements ;
 
 ii.  In our opinion and as per the information and explanation provided
 to us the Company has not entered into any long-term contracts
 including derivatives contract, requiring provision under applicable
 laws or accounting standards, for material foreseeable losses.
 
 iii.  the company is not required to transfer any amount to Investor
 Education and Protection Fund .
 
 ANNEXURE TO THE AUDITOR''S REPORT
 
 The Annexure referred to in our report to the members of HEERA ISPAT
 LIMITED for the year Ended on 31st March,2015, we report that:
 
 (1) The company has no fixed assets, thus the clause 3(i)(a) and (b)
 are not applicable to the company.
 
 (2) As explained to us, the company had not engaged during the year in
 any activity which involves hence verification of stock and other
 related matter are not applicable.
 
 (3) The company has not granted any loans, secured or unsecured to the
 parties covered in the register maintained U/s 189 of the companies
 act, 2013. Accordingly, clause(III) (a) and (b) of the order are not
 applicable.
 
 (4) In our opinion and according to the information and explanation
 given to us, there are adequate internal control procedures
 commensurate with the size of the company and the nature of its
 business. During the course of our audit, no major weakness has been
 noticed in the internal controls.
 
 (5) The company has not accepted and\y loans or deposits which are
 deposits within the meaning of Rule 2(b) of the Companies
 
 (6) The company is not dealing in any products and hence the need for
 maintainence of cost records under section 148(1) of the Act does not
 arise and hence para 3(vi) of CARO 2015 is not applicable.
 
 (7) (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. As explained to us, the
 Company did not have any dues on account of employees'' state insurance
 and duty of excise.
 
 (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) The company is not required to transfer the amount of investor
 education and protection fund in accordance with the relevant
 provisions of the Companies Act.
 
 (8) The accumulated losses of the company are not more than 50% of its
 net worth. The company has not incurred any cash losses during the
 financial year covered by our audit but has incurred cash loss in the
 immediately preceding financial year. .
 
 (9) According to the records of the company the company has not
 borrowed from financial institutions or banks or issued debentures till
 31st March, 2015. Hence in our opinion the question of reporting on
 defaults in repayment of dues to financial institutions or banks or
 debentures does not arise.
 
 (10) 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.
 
 (11) According to the records of the company the company has not taken
 any term loans during the year, hence comments under the clause are not
 called for.
 
 (12) Based on the audit procedures performed and informations and
 explanations given by the management we report that no fraud on or by
 the company has been noticed or reported during the course of our
 audit.
 
 Place : Ahmedabad                                       For DJNV & CO.
 Date :                                          Chartered Accountants
                                                Firm Regn. No. 115145W
 
                                                                 Sd/-
 
                                                        Devang Doctor
                                                            (Partner)
                                                         M. No. 39833
 
 
 
 
 
 
સ્તોત્ર: રેલીગેર ટેકનોવા


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