INDEPENDENT AUDITORS REPORT

To the Members of
____Company Name
Report on Financial Statements
We have audited the accompanying financial statements of (Company Name) (the company) !hich
comprise the "alance Sheet as at March #$ %&$' and the Statement of (rofit and )oss for the
year then ended and a summary of significant accounting policies and other e*planatory
information+
Managements Responsibility for te !inan"ial Statements
The Company,s Management is responsible for the preparation of these financial statements that give a
true and fair vie! of the financial position financial performance and cash flo!s of the Company in
accordance !ith the -ccounting Standards notified under the Companies -ct $./0 (the -ct) read !ith the
1eneral Circular $/2%&$# dated September $# %&$# of the Ministry of Corporate -ffairs in respect of
Section $## of the Companies -ct %&$# and in accordance !ith the accounting principles generally
accepted in 3ndia+ This responsibility includes the design implementation and maintenance of internal
control relevant to the preparation and presentation of the financial statements that give a true and fair
vie! and are free from material misstatement !hether due to fraud or error+
A#$itors Responsibility
4ur responsibility is to e*press an opinion on these financial statements based on our audit+ We
conducted our audit in accordance !ith the Standards on -uditing issued by the 3nstitute of Chartered
-ccountants of 3ndia+ Those Standards re5uire that !e comply !ith ethical re5uirements and plan and
perform the audit to obtain reasonable assurance about !hether the financial statements are free from
material misstatement+
-n audit involves performing procedures to obtain audit evidence about the amounts and disclosures in
the financial statements+ The procedures selected depend on the auditor,s 6udgment including the
assessment of the ris7s of material misstatement of the financial statements !hether due to fraud or
error+ 3n ma7ing those ris7 assessments the auditor considers internal control relevant to the Company,s
preparation and fair presentation of the financial statements in order to design audit procedures that are
appropriate in the circumstances+ -n audit also includes evaluating the appropriateness of accounting
policies used and the reasonableness of the accounting estimates made by management as !ell as
evaluating the overall presentation of the financial statements+
We believe that the audit evidence !e have obtained is sufficient and appropriate to provide a basis for
our audit opinion+
Opinion
3n our opinion and to the best of our information and according to the e*planations given to us the
financial statements give the information re5uired by the -ct in the manner so re5uired and give a true
and fair vie! in conformity !ith the accounting principles generally accepted in 3ndia8
Contd9%
- % :
a) 3n the case of the "alance Sheet of the state of affairs of the Company as at March #$ %&$';
b) 3n the case of the (rofit and )oss -ccount of the profit for the year ended on that date; and
Report on Oter %egal an$ Reg#latory re&#irements
$+ The re5uirement of the Companies (-uditor,s Report) 4rder %&&# issued by the Central 1overnment
of 3ndia in terms of Sub:Section ('-) of Section %%< of the Companies -ct $./0 and on the basis of
such chec7s !e considered appropriate and according to the information and e*planations given to
us+ We are of the opinion that C-R4 %&&# is not applicable to this company since8
(i) the paid:up capital together !ith Reverse = Surplus is less than Rupees /& )a7hs;
(ii) >uring the year the Company has not accepted any deposits from public;
(iii) There are no loans outstanding to ban7 2 financial institutions in e*cess of Rupees %/ )a7hs;
(iv) the turnover for the year under audit is less than Rupees / Crore+
%+ -s re5uired by section %%<(#) of the -ct !e report that8
a+ We have obtained all the information and e*planations !hich to the best of our 7no!ledge and
belief !ere necessary for the purpose of our audit;
b+ 3n our opinion proper boo7s of account as re5uired by la! have been 7ept by the Company so far
as appears from our e*amination of those boo7s
c+ The "alance Sheet and Statement of (rofit and )oss dealt !ith by this Report are in agreement
!ith the boo7s of account+
d+ 3n our opinion the "alance Sheet and the Statement of (rofit and )oss comply !ith -ccounting
Standards notified under the -ct read !ith the 1eneral Circular $/2%&$# dated $#th September
%&$# of the Ministry of Corporate -ffairs in respect of Section $## of the Companies -ct %&$#;
e+ 4n the basis of !ritten representations received from the directors as on March #$ %&$' and
ta7en on record by the "oard of >irectors none of the directors is dis5ualified as on March #$
%&$' from being appointed as a director in terms of clause (g) of sub:section ($) of section %<' of
the Companies -ct $./0+
!or '_________________
Chartered -ccountants
Firm Registration No+
Name of te Partner
(artner
Membership No+8 ??????????
(lace 8 Mumbai
>ated8 $0
th
@uly %&$'