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મેફ્કોમ કેપિટલ માર્કેટસ

બીએસઈ: 531176  |  ઍનઍસઈ : N.A  |  ISIN: INE186C01015  |  Finance - General

શોધો મેફ્કોમ કેપિટલ માર્કેટસ કનેક્શન � Mar 14
ઓડિટર રિપોર્ટ વર્ષાન્ત : Mar '15
We have audited the accompanying Standalone financial statements of
 MEFCOM CAPITAL MARKETS LIMITED (the Company), which comprise the
 Balance Sheet as at March 31, 2015, and 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 Standalone 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 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 Act, read with
 Rule 7 of the Companies (Accounts) Rules, 2014. This responsibility
 also includes maintenance of adequate accounting records in accordance
 with the provisions 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 and 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
 
 Our responsibility is to express an opinion on these standalone
 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
 there under.
 
 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 a true and fair view
 in order to design audit procedures that are appropriate in the
 circumstances, but not for the purpose of expressing an opinion on
 whether the Company has in place an adequate internal financial control
 system over financial reporting and the operating effectiveness of such
 controls. 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.
 
 We believe that the audit evidence we have obtained is sufficient and
 appropriate to provide a basis for our qualified audit opinion on the
 standalone financial statements.
 
 Basis for Qualified Opinion
 
 Provision for actuarial liability towards gratuity payable to employees
 has not been worked out and accounted for on accrual basis as required
 under Accounting Standard-15 Employees Benefits specified under
 Section 133 of the Act, read with rule 7 of the Companies (Accounts)
 Rules, 2014. The impact thereof on the financial statements is not
 ascertainable.{Refer note 31(b)}
 
 Qualified Opinion
 
 In our opinion and to the best of our information and according to the
 explanations given to us, except for the possible effects of the matter
 described in the Basis for Qualified Opinion paragraph, the aforesaid
 standalone 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,
 of the state of affairs of the Company as at March 31,2015, and its
 profit and its cash flows for the year ended on that date.
 
 Report on Other Legal and Regulatory Requirements
 
 1.  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 Order, to
 the extent applicable.
 
 2.  As required by section 143(3) of the Act, we report that:
 
 a) We have sought and, except for the matter described in paragraph on
 Basis of Qualified Opinion, obtained all the information and
 explanations, which to the best of our knowledge and belief were
 necessary for the purposes of our audit;
 
 b) Except for the matter described in the Basis for Qualified Opinion
 paragraph above, 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 & Loss, and the Cash Flow
 Statement dealt with by this Report are in agreement with the books of
 account;
 
 d) Except for the matter described in the Basis for Qualified Opinion
 paragraph, 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) We have not received written representation from one of the
 directors i.e. Mr. T. R. Khare. Therefore, we are not able to comment
 whether he is disqualified as on 31st March, 2015 from being appointed
 as a director in terms of sub section (2) of section 164 of the Act. On
 the basis of the written representations received from the other
 directors as on 31st March, 2015 taken on record by the Board of
 Directors, none of those directors is disqualified as on 31st March,
 2015 from being appointed as a director in terms of sub-section (2) of
 Section 164 of the Act; and
 
 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 does not have any pending litigation which would impact
 its financial position;
 
 ii.  the Company did not have any long-term contracts including
 derivative contracts for which there were any material foreseeable
 losses; and
 
 iii. there were no amounts which were required to be transferred to the
 Investor Education and Protection Fund by the Company.
 
 ANNEXURE TO INDEPENDENT AUDITORS'' REPORT
 
 ANNEXURE REFERRED TO IN OUR INDEPENDENT AUDITORS'' REPORT OF EVEN DATE
 TO THE MEMBERS OF MEFCOM CAPITAL MARKETS LIMITED ON THE STANDALONE
 FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st MARCH, 2015
 
 (I) a) The company has maintained proper records showing full
 particulars including quantitative details and situation of fixed
 assets.
 
 b) As explained to us, physical verification of fixed assets was
 conducted by the management during the year. In our opinion, frequency
 of physical verification is reasonable having regard to the size of the
 company and the nature of its business. No discrepancy has been noticed
 on the aforesaid verification.
 
 (ii) The Company is not dealing in any inventory as defined in
 Accounting Standard-2 on ''Inventory Valuation''. Accordingly clause (ii)
 of Para 3 of the order is not applicable.
 
 (iii) The Company has granted an unsecured interest free loan to a
 party covered in the register maintained under section 189 of the
 Companies Act, 2013 (''the Act'') during the year.
 
 a) In respect of the aforesaid loan, the receipt of principal amount is
 regular whenever demanded and there was no overdue amount of such loan.
 
 (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 inventory and fixed assets and for sale of goods and
 services.  During the course of audit, we have not observed any major
 weakness in internal control system.
 
 (v) The Company has not accepted any deposits from public within the
 meaning of Sections 73 to 76 or any other relevant provisions of the
 Companies Act, 2013 and the rules framed thereunder.
 
 (vi) The Central Government has not prescribed maintenance of cost
 records under section 148(1) of the Companies Act, 2013.
 
 (vii) (a) According to the records of the Company, the Company is
 generally regular in depositing undisputed dues including Service Tax,
 Income Tax, Cess and other statutory dues as applicable to the Company.
 
 According to the information and explanations given to us, no material
 undisputed amount payable in respect of Income Tax, Service Tax, Cess
 and other statutory dues were in arrears except Income Tax amounting to
 Rs. 1,30,113/- on dividend declared for the year 1996-97 pertaining to
 unpaid dividend on partly paid-up shares, which has remained
 outstanding as on 31st March, 2015 for a period of more than six months
 from the date it became payable.
 
 (b) According to the records of the Company and the information and
 explanation given to us there were no dues of Sales Tax, Income Tax,
 TDS, Service Tax, Custom Duty, Wealth Tax, Excise Duty and Cess which
 have not been deposited on account of any dispute.
 
 (c) According to the information and explanations given to us no
 amounts were required to be transferred to the investor education and
 protection fund in accordance with the relevant provisions of the
 Companies Act, 1956 (1 of 1956) and rules there under.
 
 (viii) The accumulated losses of the Company at the end of the year
 have exceeded 50% of the net worth of the Company. The Company has not
 incurred cash loss during the year ended 31 st March 2015 and in the
 immediately preceding financial year.
 
 (ix) In our opinion and according to the information and explanations
 given to us, the Company has not defaulted in repayment of dues of
 financial institutions and banks. The Company has not issued any
 debentures.
 
 (x) According to information and explanations given to us, the Company
 has not given any guarantee for loans taken by others from bank or
 financial institutions.
 
 (xi) In our opinion and according to the information and explanations
 given to us, the term loan taken by the company has been applied for
 the purpose for which it was obtained.
 
 (xii) Based upon the audit procedures performed and according to the
 information and explanations given to us, we report that no fraud on or
 by the Company has been noticed or reported during the course of our
 audit for the year ended 31st March, 2015.
 
                                                   ForV.K. DHINGRA&CO.,
                                                   chartered accountants
                                           Firm Registration No. 000250N
 
 PLACE: NEW DELHI                                          (LALITAHUJA)
 DATED: MAY 30, 2015                                           PARTNER
                                                         M. No. 085842
 
 
સ્તોત્ર: રેલીગેર ટેકનોવા


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