Blufin Technoligies Pvt.
Ltd
Kalanki 15, Kathmandu , Nepal
Trial Balance
Dr Cr
Share capital 100,000.00
Reserve and surplus
Secured Loan
Unsecured Loan
Advance and deposit
Director 28,955
Assets
Bank and Cash
Cash 4500
Bank
Liabilities/ Payables
TDS on house rent 1,500.00
TDS on audit fee 975.00
Tds on salary 480.00
Expenses 97500 975
House rent 15000
Audit Fee 6500
Salary 48000 4000 1500
975 525
Total 102,955.00 102,955.00 480
-
52500
Bluefin Technoligies
Kalanki, ward no-15, Kathmandu, Nepal
Balance Sheet as on 31 Ashad 2073.
Particulars Schedules As at 31 Asadh 2072 Rs.
Capital & Liabilities
Share Holder's Fund:
Share Capital 1 100,000
Reserve and Surplus 2 (69,500)
Loan:
Secured Loan 3
Total Source Funds 30,500
Assets
Net Fixed Assets 4 -
Net Block -
Current Assets, Advances and Deposits
Inventories -
Sundry Debtors 5 -
Cash & Bank Balance 6 4,500
Advances & Deposits 7 28,955
Advance Income Tax
Total Current Assets 33,455
Less: Current Liabilities & provisions:
Trade and Other Payables 8 2,955
Total Current Liabilities 2,955
Net Current Assets 30,500
Income Statement Balance
Total Application of Funds 30,500
Significant Accounting Policies 14
& Notes to the Accounts
As per our attached report of even date
For & On behalf of the Board
____________________ ______________________ ____________________
Accountant Director Register Auditor
As at 32 Asadh 2071 Rs.
-
-
-
-
-
-
As per our attached report of even date
______________
Register Auditor
Bluefin
Schedules forming part of Acco
Fixed Assets
Opening Total Up to poush
Block Particulars Dep. Rate Balance addition end
A Land & Building
Land
Building 5%
B Furniture & Office Equipment
C Automobiles, Bus & Minibus
-
Total - - -
Bluefin Technoligies
es forming part of Accounts for the year ended Ashad 31, 2073.
Upto chaitra Upto ashad Depreciation Depreciation Magh to
end end Deletion basis for the year Net chaitra
- - - - - - -
Schedule-4
Depreciation
Baishakh to basis for
Ashad AS per Trial 2073/74
-
- - -
Bluefin Technoligies
Kalanki, ward no-15, Kathmandu, Nepal
Profit and loss statement as on 31 Ashad 2073
As at 31 Asadh 2072 As at 32 Asadh 2071
Particulars Schedules Rs. Rs.
Income:
Operating Revenue 9 - -
Less: Cost of Sales 10 - -
Gross Operating Profit - -
Less:
Administrative Expenses 11 69,500.00 -
Profit before Depreciation and Interest (69,500.00) -
Depreciation 4 - -
Profit after Interest (69,500.00) -
Provision for Bonus - - -
Profit before Income Tax (69,500.00) -
Provision for Tax
Income Tax: - - -
Deffered Tax - - -
Net Profit After Tax (69,500.00) -
Significant Accounting Policies
& Notes to the Accounts
As per our attached report of even date
For & On behalf of the Board
____________________ ______________________ ____________________
Accountant Director Registered Auditor
red Auditor
Bluefin Technoligies
Statement of Changes in Equity
For the year ended Ashad 31, 2073
Particulars Share Capital Revaluation
Share Premium Reserves
Opening Balance 100,000.00 - -
Changes in Accounting Policy - - -
Restated Balance 100,000.00 - -
Profit for the Year - - -
Transferred to General Reserves - - -
Dividend to shareholders - - -
Shares Issued - - -
Closing Balance 100,000.00 - -
ies
n Equity
31, 2073
Total
Retained Earnings Others
- - 100,000.00
- -
- - 100,000.00
(69,500.00) - (69,500.00)
- - -
- - -
- - -
(69,500.00) - 30,500.00
Bluefin Technoligies
Schedules forming part of Accounts for the year ended Ashad 31, 2073.
Share Capital Schedule-1
As at 31 Asadh 2072 As at 31 Asadh 2071
Particulars Rs. Rs.
Authorised: 100,000.00 -
1000Shares @ 100 each
Issued:
1000Shares @ 100 each 100,000.00 - 0
Subscribed & Paid up:
1000Shares @ 100 each 100,000.00 -
Total 100,000.00 -
RESERVE & SURPLUS: Schedule-2
As at 31 Asadh 2072 As at 31 Asadh 2071
Particulars
Rs. Rs.
Accumulated profit upto Previous Year - -
Profit earned during current year (69,500.00) -
Total (69,500) -
Secured Loan Schedule-3
As at 31 Asadh 2072 As at 32 Asadh 2071
Particulars Rs. Rs.
Total - -
Sundry Debtors Schedule-5
As at 31 Asadh 2072 As at 32 Asadh 2071
Particulars
Rs. Rs.
Unsecured,Considered Goods - -
Total - -
Cash and Bank Balance Schedule-6
As at 31 Asadh 2072 As at 32 Asadh 2071
Particulars Rs. Rs.
Petty Cash 4,500.00 -
Balance with Banks
Total 4,500.00 -
Advance & Deposits Schedule-7
As at 31 Asadh 2072 As at 32 Asadh 2071
Particulars Rs. Rs.
Advance to Director 28,955.00 -
Advance to Supplier's - -
Other Advance - -
TDS Receivable - -
Vat Receivables - -
Total 28,955.00 -
Trade and Other Payables Schedule-8
As at 31 Asadh 2072 As at 32 Asadh 2071
Particulars Rs. Rs.
TDS On Rent 1,500.00 -
TDS On Salary 480.00 -
TDS On Audit Fee 975.00 -
Total 2,955.00 -
Operating Revenue: Schedule-9
As at 31 Asadh 2072 As at 32 Asadh 2071
Particulars Rs. Rs.
Sales - -
Sales Return - -
Other Income -
Total - -
Cost Of Goods Solds Schedule-10
As at 31 Asadh 2072 As at 32 Asadh 2071
Particulars Rs. Rs.
Opening Stock - -
Purchase During the Year - -
Purchase Return - -
Add: Direct Expenses
Carriege Inward - -
Labour Charges - -
Transportation & Clearing Expenses - -
Total - -
Closing Stock - -
Total - -
Administrative Expenses Schedule-11
As at 31 Asadh 2072 As at 32 Asadh 2071
Particulars Rs. Rs.
Salary 48,000.00 -
Audit Fee External 6,500.00 -
House Rent 15,000.00 -
Internet & Telephone - -
Total 69,500.00 -
1000
Bluefin Technoligies
Cash Flow Statement
For the year ended Ashad 31, 2073
Particulars As at 31 Asadh 2073 Rs.
A. Cash Flow from Operating Activities
Net Profit/(Loss) (69,500)
Add:
Loss on Sale of Fixed Asset -
Deferred Tax -
Depreciation -
Cash Flow from Operating Activities before ch (69,500)
Add/Less:
(Increase)/Decrease in Current Assets (28,955)
Increase/(Decrease) in Current Liabilities 2,955
A Net Cash Inflow from Operating Activities (95,500)
B. Cash Flow from Investing Activities
Fixed Assets Purchase -
Increase/Decrease in Borrowings -
Fixed Assets Sale -
Net Cash Inflow from Investment Activities -
C. Cash Flow from Financing Activities
Increase/(Decrease) in Share Capital -
Increase/(Decrese) in Loan -
Incease/Decrease In investment -
Net Cash Flow from Financing Activities -
Total Cash Flow From All Activities (A+B+C) (95,500)
Opening Cash & Bank Balances 100,000
Closing Cash & Bank Balances 4,500
