Subidha Chhatrabas (P).

Ltd
Kathmandu-35, Nepal
Balance sheet
F.Y. 071-072
2071/4/1 TO 2072/3/32

S.N. Particular Current Year Previous Year

071/072 070/071
1 Source of Fund
Authorized Capital 100,000.00 100,000.00
(1000 share of rs. 100.0 each)
Issued Capital 100,000.00 100,000.00
(1000 share of rs.100.0 each)
Paid-Up-Capital 100,000.00 100,000.00
(1000 share of rs.100.0 each)
Director’s Loan 600,000.00 600,000.00
Net Profit / Loss for the year (359,495.05) (350,969.25)
Sub Total 340,504.95 349,030.75
2 Application of Fund
Fixed Assets 258,497.95 321,338.75
Cash & Bank 64,207.00 55,184.00
Sundry debtor's 58,600.00 0.00
Sub Total 381,304.95 376,522.75
3 Less : Current Liabilities
Sundry creditor's (40,800.00) (27,492.00)
Sub Total (40,800.00) (27,492.00)
Net Working Capital 340,504.95 349,030.75

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Prepared By Managing Director Auditor
 Subidha Chhatrabas (P).Ltd
Kathmandu-35, Nepal
Income Expenditure Account
F.Y. 071-072
2071/4/1 TO 2072/3/32

S.N Particular Audit Year Previous Year

071/072 070/071
1 Income
Income From Hostel Charge 1,656,000.00 1,392,000.00
Less :Cost of Good Sold (1,022,790.00) (940,500.00)
633,210.00 451,500.00
2 Expenditure
Company Registration Expenses 0.00 0.00
Miscellaneous Expenses 85,395.00 115,800.00
Electricity Expenses 21,500.00 20,000.00
Water Expenses 13,500.00 12,000.00
Electrical Goods Purchase 0.00 0.00
House Rent 390,000.00 240,000.00
Worker Salary Expenses 30,000.00 30,000.00
Telephone Expenses 28,500.00 30,000.00
Audit fee 10,000.00 10,000.00
Depreciation 62,840.80 78,236.25
Sub Total 641,735.80 536,036.25
3 Net Profit/ Loss A/c
Net Profit /Loss before Tax (8,525.80) (84,536.25)
Income Tax provision 0.00 0.00
Net Profit/ Loss Previous Year (350,969.25) (266,433.00)
Sub Total (359,495.05) (350,969.25)
Net Profit/ Loss To BS (359,495.05) (350,969.25)

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Prepared By Managing Director Auditor
 Subidha Chhatrabas (P).Ltd
Kathmandu-35, Nepal
Cash Flow Statement
F.Y. 071-072
2071/4/1 TO 2072/3/32

S.N. Particular Amount Amount

Opening Cash & Bank 55,184.00
1 Cash In Flow 4,782.20
a. Change in Profit /loss Ac. (8,525.80)
b. Change in Current Laibilities 13,308.00
Sub Total 59,966.20
2 Cash out Flow (4,240.80)
a. Change in Fixed Assets (62,840.80)
b. Change in Sundry Debtor's 58,600.00
Closing Cash & Bank 64,207.00

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Prepared By Managing Director Auditor
 Subidha Chhatrabas (P).Ltd
Kathmandu-35, Nepal
Details of Fixed Assets for the Year Ended
F.Y. 071-072
2071/4/1 TO 2072/3/32
Anex- 2

S.N. Block A B C D
Particular Land Building Off. Equipment Vehicle Other Total
1 Opening value 0.00 0.00 292800.00 0.00 28538.75 399575.00
2 Addition this year 0.00 0.00 0.00 0.00 0.00 0.00
3 Addition (2/3) 0.00 0.00 0.00 0.00 0.00 0.00
4 Addition (1/3) 0.00 0.00 0.00 0.00 0.00 0.00
5 Disposal for the year 0.00 0.00 0.00 0.00 0.00 0.00
6 Depreciation value 0.00 0.00 292800.00 0.00 28538.75 399575.00
7 Depreciation rate 0% 5% 20% 0% 15% -
8 Depreciation amount 0.00 0.00 58560.00 0.00 4280.80 62840.80
9 Amount after depreciation 0.00 0.00 234240.00 0.00 24257.95 258497.95
Net Value 0.00 0.00 234240.00 0.00 24257.95 258497.95

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Prepared By Managing Director Auditor
 Subidha Chhatrabas (P).Ltd
Kathmandu-35, Nepal
Trail Balance
F.Y. 069-070
2069/4/1 TO 2070/3/32

S.N. Particular Closing Balance

Debit Credit
1 Advertisement Expenses
2 Miscellaneous Expenses
3 Electricity Expenses
4 Water Expenses
5 Hostel Expenses(Fooding )
6 Office Equipment(hostel/kitchen)
7 Furniture/ Fixture
8 Plant Machinery
9 Electrical Goods
10 House Rent
11 Worker Salary Expenses
12 Telephone Expenses
13 Cash & Bank
14 Audit Fee
15 Sundry Debtor's
16 Fixed Assets
17 Profit/Loss
18 Hostel Charge
Share Capital
Director's Loan
Sundry Creditor's
Sub Total 0.00 0.00

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Prepared By Managing Director Auditor