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લાયંસ કોર્પોરેટ માર્કેટ

બીએસઈ: 531441  |  ઍનઍસઈ : N.A  |  ISIN: INE100F01019  |  Finance - Leasing & Hire Purchase

શોધો લાયંસ કોર્પોરેટ માર્કેટ કનેક્શન � Mar 14
ઓડિટર રિપોર્ટ વર્ષાન્ત : Mar '15
1.  We have audited the accompanying financial statements of M/s LYONS
 CORPORATE MARKET LIMITED which comprise the Balance Sheet as at March
 31, 2015, the Statement of Profit and Loss and 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
 
 2.  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 and presentation of these standalone
 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
 Companies Act, 2013 (the Act) read with the Rule 7 of the Companies
 (Accounts) Rules, 2014. This responsibility also includes maintenance
 of adequate accounting records in accordance with the provision of the
 Act for safeguarding the assets of the Company and for preventing and
 detecting frauds and other irregularities ; selection and application
 of appropriate accounting policies; making judgements anc estimates
 that are reasonable and prudent; and design, implementation and
 maintenance of adequate internal financial controls, 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
 
 3.  Our responsibility is to express an opinion on these standalone
 financial statements based on our audit.
 
 4.  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.
 
 5.  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 misstatements.
 
 6.  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 judgement, 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 control relevant to the
 Company''s preparation of the financial statements that give a true and
 fair view in order to design audit procedures that are appropriate in
 the circumstances, but not for the purpose ol expressing an opinion on
 whether the company has in place an adequate internal financial contro
 system over financial reporting and the operating effectiveness of the
 Company''s internal control.  An audit also includes evaluating the
 appropriateness of accounting policies used and the reasonableness of
 the accounting estimates made by the Company''s Directors, as well as
 evaluating the overall presentation of the financial statements.
 
 7.  We believe that the audit evidence we nave obtained is sufficient
 and appropriate to provide a basis for our audit opinion on the
 Standalone financial statements.
 
 Opinion
 
 8.  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 conform.ty 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; and
 
 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
 
 9.  As required by the Companies (Auditor''s Report) Order, 2015 (the
 Order) issued by the Central Government of India in terms of
 sub-section (11) of Section 143 of the Act, we give in the Annexure a
 statement on the matters specified in paragraphs 3 and 4 of the Order,
 to the extent applicable.
 
 10.  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 and the Statement of Profit and Loss, dealt with
 by this Report are in agreement with the books of account.
 
 d) In our opinion, the aforesaid standalone 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 March 31, 2015 taken on record by the Board of
 Directors, none of the directors:is disqualified as on March 31, 2015
 from being appointed as a director in terms of sub section (2) of
 section 164 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 explanations given to us:
 
 i) The company has no pending litigation on its financial position in
 its Financial Statement.
 
 ii) The Company did not have any long term contracts including
 derivative contracts for which there were any material foreseeable
 losses.
 
 iii) There was no amounts required to be transferred, to the Investor
 Education and Protection Fund by the Company.
 
 ANNEXURE TO THE INDEPENDENT AUDITORS'' REPORT
 
 Statement referred to in paragraph 9 under the heading Report on Other
 Legal and Regulatory Requirements of our report of even date to the
 members of M/s LYONS CORPORATE MARKET LIMITED on the accounts for the
 period ended 31 st March, 2015.
 
 In terms of the information and explanation given to us and the books
 and records examined by us in the normal course of audit and to the
 best of our knowledge and belief, we state that:
 
 i) (a) The Company has maintained proper records showing full
 particulars, including quantitative details and situation of
 fixed assets.
 
 (b) The fixed Assets of the Company have been physically verified by
 the management at reasonable intervals.
 
 No material discrepancies have been noticed on such verification.
 
 ii) (a) Stock of Shares physically lying with the Company has been
 verified by the management at reasonable intervals. No material
 discrepancies have been noticed on such verification. Further the
 Company has received confirmations of shares lying with depository
 participants at regular intervals.
 
 (b) In our opinion, the procedures of physical verification of stocks
 followed by the Management are reasonable and adequate in relation to
 the smo of the Company and nature of its business.
 
 (c) The Company is maintaining proper records of inventory. No material
 discrepancies have bden noticed on such verification.
 
 iii) According to the information and explanations given to us the
 company has not granted loans to parties covered in the register
 maintained under section 189 of the Companies Act 2013.  Hence (iii)(a)
 and (iii)(b) is not applicable.
 
 iv) In our opinion and according to the information and explanations,
 given to us there is an adequate internal control procedure
 commensurate with the size of the Company and nature of its business
 with regard to purchases of inventories, fixed assets and with regard
 to the sale of goods and services. During the course of our audit, we
 have not observed any major weaknesses or continuing failure to correct
 any major weaknesses in the internal control system of the company in
 respect of these areas.
 
 v) According to information and explanation given to us, The Company
 has not accepted any deposits from the public during the year within
 the provision of Section 73 to Section 76 or any other relevant
 provisions of the Companies Act, 2013 and the rules framed there under
 with regard to the Companies (Acceptance of Deposits) Rules, 2014. No
 order has been passed by the Company Law Board n National Company Law
 Tribunal or Reserve Bank of India or any court or any other tribunal
 
 vi) The Company is not required to maintain cost records as specilied
 by the Central Government under section 148 ('') of the Comt anies Act,
 2013.
 
 vii) (a) According to the information given to us, no undisputed amounts
 payable in respect of Income Tax, Sales Tax, Wealth Tax, Service Tax,
 Customs duty, Excise duty and Cess were in arrears, as at 31st March,
 2015 for the period exceeding six months from the date they become
 payable.
 
 (b) According to the information and explanations given to us , there
 is no material dues of Sales tax ,Wealth Tax, Service tax, Customs Duty
 , Excise Duty which have not been deposited with the appropriate
 authorities on account of any dispute.
 
 (c) The company is not required to transfer the amounts to Investor
 Education and Protection Fund in accordance with the relevant
 provisions of the Companies Act, 2013 and the rules made thereunder.
 
 viii) In our opinion the accumulated losses of the Company are not more
 than 50% of the net worth.  The company has not incurred cash losses
 during the financial year covered by our audit and also immediately
 preceding financial year.
 
 ix) According to information and explanation given to us, The company
 has not taken loans from financial institution, banks or debenture
 holders. Hence clause (ix) is not applicable.
 
 x) The Company has given corporate guarantee for credit facilities
 taken by another body corporate from a bank. According to the
 information and explanation given to us, we are of the opinion that the
 terms and conditions thereof are not prima facie prejudicial to the
 interest of the company.
 
 xi) In our opinion and according to the information and explanations
 given to us, the Company have not applied for term loan during the
 year.
 
 xii) Based upon the audit procedures performed for the purpose of
 reporting the true and fair view of the financial Statements and as per
 the information and explanations given by the management, we report
 that no fraud on or by the Company has been noticed or reported during
 the year.
 
 
                                                  For Mandawewala & Co.
                                                  Chartered Accountants
 Place : Kolkata                              (Registration No. 322130E)
 
 
                                                 Anil Kumar Mandawewala
                                                                Partner
 The 29th day of May, 2015                        Membership No. 055939
 
 
 
 
 
સ્તોત્ર: રેલીગેર ટેકનોવા


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