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Auditor Report of Arunjyoti Bio Ventures Ltd.
Mar 31, 2026
We have audited the financial statements of Arunjyoti Bio Ventures Limited
(âthe Companyâ), which comprise the balance sheet as at 31 March 2026,
and the statement of Profit and Loss (including other comprehensive
income), statement of changes in equity and statement of cash flows for the
year then ended, and notes to the financial statements, including a summary
of material accounting policies and other explanatory information.
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 Companies Act, 2013 (âthe Act'') in the manner so
required and give a true and fair view in conformity with the Indian Accounting
Standards prescribed under section 133 of the Act read with the Companies
(Indian Accounting Standards) Rules, 2015, as amended (Ind AS), and other
accounting principles generally accepted in India, of the state of affairs of the
Company as at 31 March 2026, loss and other comprehensive income,
changes in equity and its cash flows for the year ended on that date.
Basis for Opinion
We conducted our audit in accordance with the Standards on Auditing (SAs)
specified under section 143(10) of the Act. Our responsibilities under those
SAs are further described in the Auditor''s Responsibilities for the Audit of the
Financial Statements section of our report. We are independent of the
Company in accordance with the Code of Ethics issued by the Institute of
Chartered Accountants of India (ICAI) together with the ethical requirements
that are relevant to our audit of the financial statements under the provisions
of the Act and the Rules thereunder, and we have fulfilled our other ethical
responsibilities in accordance with these requirements and the Code of
Ethics. We believe that the audit evidence we have obtained is sufficient and
appropriate to provide a basis for our opinion on the financial statements.
Emphasis of Matter
a. We draw attention to Note 40 to the financial statements, which
describes the adjustments made by the Company relating to the
correction of deferred tax computation on temporary differences arising
from depreciation and the recognition of previously unavailed tax benefit
on unabsorbed depreciation. As stated in the said note, the comparative
figures have been restated in accordance with Ind AS 8 Accounting
Policies, Changes in Accounting Estimates and Errors.
b. We draw attention to Note 28(b) to the financial statements regarding the
write-off of certain balances amounting to Rs. 273.65 lakhs recognised
during the year based on board approval.
Our opinion is not modified in respect of these matters.
Key Audit Matters
Key audit matters are those matters that, in our professional judgment, were
of most significance in our audit of the financial statements of the current
period. This matter was addressed in the context of our audit of the financial
statements as a whole, and in forming our opinion thereon, and we do not
provide a separate opinion on this matter.
We have determined the matter described below to be the key audit matter to
be communicated in our report.
|
Sr. No. |
Key audit matters |
How our audit addressed |
|
1. |
Revenue recognition: |
Our audit procedures included the |
|
Revenue from operations is a key |
⢠Obtained an understanding of and |
|
|
performance indicator of the Company and |
evaluated the design and |
|
|
represents a significant component of the |
implementation of key controls over |
|
|
Statement of Profit and Loss. The Company |
revenue recognition, including controls |
|
|
generates its revenue from providing |
relating to capture of production |
|
|
bottling services under a contractual |
volumes, application of contractual |
|
|
arrangement with its principal customer. |
pricing terms and billing. ⢠Reviewed the contractual arrangement |
|
|
The revenue arrangement contains pricing |
with the customer to understand the |
|
|
mechanisms comprising minimum |
pricing mechanism, including minimum |
|
|
guaranteed charges and volume-based |
guaranteed charges, conversion rates |
|
|
conversion charges determined using slab- |
and volume-based pricing slabs. |
|
|
wise pricing structures linked to production |
⢠Tested, on a sample basis, quantities |
|
|
volumes. Accordingly, the amount of |
processed during the year by agreeing |
|
|
revenue recognized depends upon the |
them to underlying production records |
|
|
accurate determination of quantities |
and other supporting documentation. |
|
|
processed and application of the relevant |
⢠Tested the application of contractual |
|
|
contractual pricing terms. |
pricing terms, including slab rates and |
|
|
The accounting policies provide additional |
agreed revenue invoices to supporting |
|
|
information on how company accounts for |
records. |
|
|
its revenue in compliance with Ind AS 115. |
⢠Performed substantive analytical ⢠Performed cut-off testing around the ⢠Evaluated the adequacy of the |
Information Other than the Financial Statements and Auditorsâ Report
Thereon
The Company''s Management and Board of Directors are responsible for the
preparation of the other information. The other information comprises the
information included in the Directors'' report but does not include the financial
statements and our auditors'' report thereon. The Directors'' report is expected
to be made available to us after the date of this auditor''s report.
Our opinion on the financial statements does not cover the other information
and we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to
read the other information and, in doing so, consider whether the other
information is materially inconsistent with the financial statements or our
knowledge obtained during the audit or otherwise appears to be materially
misstated.
If, based on the work we have performed, we conclude that there is a material
misstatement of this other information, we are required to report that fact.
When we read the Directors'' report, if we conclude that there is a material
misstatement therein, we are required to communicate the matter to those
charged with governance.
Responsibilities of the Management and Those Charged with
Governance for Financial Statements
The Company''s management and Board of Directors are responsible for the
matters stated in section 134(5) of the Act with respect to the preparation of
these financial statements that give a true and fair view of the state of affairs,
loss , and other comprehensive income, changes in equity and cash flows of
the Company in accordance with the accounting principles generally
accepted in India, including the Indian Accounting Standards (Ind AS)
prescribed under section 133 of the Act. 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 judgments 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.
In preparing the financial statements, management and Board of Directors
are responsible for assessing the Company''s ability to continue as a going
concern, disclosing, as applicable, matters related to going concern and
using the going concern basis of accounting unless the Board of Directors
either intends to liquidate the Company or to cease operations, or has no
realistic alternative but to do so.
Board of Directors are also responsible for overseeing the Company''s
financial reporting process.
Auditorsâ Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the
financial statements as a whole are free from material misstatement, whether
due to fraud or error, and to issue an auditors'' report that includes our opinion.
Reasonable assurance is a high level of assurance but is not a guarantee that
an audit conducted in accordance with SAs will always detect a material
misstatement when it exists. Misstatements can arise from fraud or error and
are considered material if, individually or in the aggregate, they could
reasonably be expected to influence the economic decisions of users taken
on the basis of these financial statements.
As part of an audit in accordance with SAs, we exercise professional
judgment and maintain professional skepticism throughout the audit. We
also:
⢠Identify and assess the risks of material misstatement of the financial
statements, whether due to fraud or error, design and perform audit
procedures responsive to those risks, and obtain audit evidence that is
sufficient and appropriate to provide a basis for our opinion. The risk of
not detecting a material misstatement resulting from fraud is higher than
from one resulting from error, as fraud may involve collusion, forgery,
intentional omissions, misrepresentations, or the override of internal
control.
⢠Obtain an understanding of internal financial control relevant to the audit
in order to design audit procedures that are appropriate in the
circumstances. Under section 143(3)(i) of the Act, we are also
responsible for expressing our opinion on whether the company has
adequate internal financial controls with reference to the financial
statements in place and the operating effectiveness of such controls.
⢠Evaluate the appropriateness of accounting policies used and the
reasonableness of accounting estimates and related disclosures made
by management.
⢠Conclude on the appropriateness of Management and Board of
Directors use of the going concern basis of accounting and, based on the
audit evidence obtained, whether a material uncertainty exists related to
events or conditions that may cast significant doubt on the Company''s
ability to continue as a going concern. If we conclude that a material
uncertainty exists, we are required to draw attention in our auditors''
report to the related disclosures in the financial statements or, if such
disclosures are inadequate, to modify our opinion. Our conclusions are
based on the audit evidence obtained up to the date of our auditors''
report. However, future events or conditions may cause the Company to
cease to continue as a going concern; and
⢠Evaluate the overall presentation, structure, and content of the financial
statements, including the disclosures, and whether the financial
statements represent the underlying transactions and events in a
manner that achieves fair presentation.
We communicate with those charged with governance regarding, among
other matters, the planned scope and timing of the audit and significant audit
findings, including any significant deficiencies in internal control that we
identify during our audit.
We also provide those charged with governance with a statement that we
have complied with relevant ethical requirements regarding independence,
and to communicate with them all relationships and other matters that may
reasonably be thought to bear on our independence, and where applicable,
related safeguards. From the matters communicated with those charged with
governance, we determine those matters that were of most significance in the
audit of the financial statements of the current period and are therefore the
key audit matters. We describe these matters in our auditors'' report unless
law or regulation precludes public disclosure about the matter or when, in
extremely rare circumstances, we determine that a matter should not be
communicated in our report because the adverse consequences of doing so
would reasonably be expected to outweigh the public interest benefits of such
communication.
The financial statements of the company as at and for the year ended March
31,2025, have been audited by V Ravi & Co, Chartered Accountants, whose
report dated May 29, 2025 expressed an unmodified opinion on those
financial statements. As explained in Note 40 to the financial statements, the
comparative financial information for the year ended March 31, 2025 has
been restated pursuant to the requirements of Ind AS 8, Accounting Policies,
Changes in Accounting Estimates and Errors. We have audited the
adjustments made to restate the comparative financial information and, in our
opinion, such adjustments are appropriate and have been properly applied.
However, we were not engaged to audit, review or apply any procedures to
the financial statements of the Company for the year ended March 31,2025
other than with respect to such adjustments. Accordingly, we, PKF Sridhar &
Santhanam LLP, Chartered Accountants do not express any opinion on the
figures and disclosures reported in the financial statements as at and for the
year ended March 31,2025.
Our opinion on the financial statements and our report on Other Legal and
Regulatory Requirements below is not modified in respect of this matter.
Report on Other Legal and Regulatory Requirements
1. As required by the Companies (Auditors'' Report) Order, 2020 (âthe
Orderâ), issued by the Central Government of India in terms of sub¬
section (11) of section 143 of the Act, we give in the âAnnexure Aâ a
statement on the matters specified in paragraphs 3 and 4 of the Order, to
the extent applicable.
2. 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 purpose
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 except for the matter stated in the paragraph 2h(vi) below on
reporting under Rule 11(g) of the Companies (Audit and Auditors) Rules,
2014.
(c) The Balance Sheet, the Statement of Profit and Loss including other
comprehensive income, Statement of Changes in Equity and the
statement of cash flows dealt with by this Report are in agreement with
the books of account.
(d) In our opinion, the aforesaid financial statements comply with the (Ind
AS) specified under Section 133 of the Act read with the Companies
(Indian Accounting Standards) Rules, 2015, as amended, ("Ind AS").
(e) On the basis of the written representations received from the directors as
on 31 March 2026 taken on record by the Board of Directors, none of the
directors is disqualified as on 31 March 2026 from being appointed as a
director in terms of Section 164 (2) of the Act.
(f) The matters relating to the maintenance of accounts and other matters
connected therewith are as stated in the paragraph 2(b) above on
reporting under Section 143(3)(b) of the Act and paragraph 2(h)(vi)
below on reporting under Rule 11(g) of the Companies (Audit and
Auditors) Rules, 2014.
(g) With respect to the adequacy of the internal financial controls with
reference to the financial statements of the Company and the operating
effectiveness of such controls, refer to our separate Report in âAnnexure
Bâ.
(h) With respect to the other matters to be included in the Auditors'' 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 litigations on its financial
position on financial statements.
ii. The Company did not have any long-term contracts including derivative
contracts for which there were any material foreseeable losses.
iii. There were no amounts which were required to be transferred to the
Investor Education and Protection Fund by the Company during the year
ended 31 March 2026.
iv. (a) The management has represented that, to the best of its
knowledge and belief, other than as disclosed in Note no. 43(e) in the
notes to the accounts, no funds have been advanced or loaned or
invested (either from borrowed funds or share premium or any other
sources or kind of funds) by the company to or in any other person(s) or
entity(ies), including foreign entities (âIntermediariesâ), with the
understanding, whether recorded in writing or otherwise, that the
Intermediary shall, whether, directly or indirectly lend or invest in other
persons or entities identified in any manner whatsoever by or on behalf
of the company (âUltimate Beneficiariesâ) or provide any guarantee,
security or the like on behalf of the Ultimate Beneficiaries
(b) The management has represented, that, to the best of its
knowledge and belief, as disclosed in Note no. 43(f) in the notes to the
accounts, no funds have been received by the company from any
person(s) or entity(ies), including foreign entities (âFunding Partiesâ),
with the understanding, whether recorded in writing or otherwise, that
the company shall, whether, directly or indirectly, lend or invest in other
persons or entities identified in any manner whatsoever by or on behalf
of the Funding Party (âUltimate Beneficiariesâ) or provide any guarantee,
security or the like on behalf of the Ultimate Beneficiaries and
(c) Based on such audit procedures that were considered reasonable
and appropriate in the circumstances, nothing has come to our notice
that has caused us to believe that the representations under sub-clause
(a) and (b) contain any material misstatement.
v. The Company has not paid/declared any dividend during the financial
year. Accordingly, reporting on compliance with the provisions of Section
123 of the Act is not applicable.
vi. As stated in Note 44 to the financial statement and relying on
representations/explanations from the company, and based on our
examination which included test checks, the Company has, for FY 2025¬
26, used accounting software for maintaining its books of accounts,
which has a feature of recording audit trail (edit log) facility being enabled
except for the ones explained below. Further, during the course of our
audit we did not come across any instance of audit trail feature being
tampered with:
a. In case of application used for maintaining books of accounts which has
a feature of recording audit trail (edit log) not being enabled at database
level.
Additionally, other than the periods where audit trail was not enabled in
the current year and prior years, The audit trail has been preserved by
the company as per the statutory requirements for record retention.
3. With respect to the matter to be included in the Auditors'' Report under
section 197(16):
The Company has paid managerial remuneration in excess of the
remuneration approved by the shareholders by Rs. 25.19 lakhs during
the year. The excess remuneration arose on account of the
remuneration approval being expressed on a net-of-tax basis. The
Company proposes to seek shareholders'' ratification/approval of the
aforesaid excess remuneration at the ensuing Annual General Meeting.
The Ministry of Corporate Affairs has not prescribed any other details
under Section 197(16) of the Act which are required to be reported upon
by us.
For PKF Sridhar & Santhanam LLP
Chartered Accountants
Firm''s Registration No.003990S/S200018
Sd/-
Viswanadh VNSS Kuchi
Partner
Membership No. 210789
UDIN: 26210789WZOIJC9313
Place of Signature: Hyderabad
Date: 13th May 2026
Mar 31, 2025
ARUNJYOTI BIO VENTURES LIMITED
Report on the Audit of the Standalone Financial Statements
We have audited the accompanying standalone financial statements of Arunjyoti Bio Ventures Limited, which comprise the Balance Sheet as at 31st March, 2025, the Statement of Profit and Loss (including Other Comprehensive Income), the Statement of Changes in Equity and the Statement of Cash Flows for the year ended on that date, and a summary of the significant accounting policies and other explanatory information (hereinafter referred to as âthe standalone financial statementsâ).
In our opinion and to the best of our information and according to the explanations given to us, the aforesaid standalone financial statements give the information required by the Companies Act, 2013 (âthe Actâ) in the manner so required and give a true and fair view in conformity with the Indian Accounting Standards prescribed under section 133 of the Act read with the Companies (Indian Accounting Standards) Rules, 2015, as amended, (âInd ASâ) and other accounting principles generally accepted in India, of the state of affairs of the Company as at March 31, 2025, the Profit and total comprehensive income, changes in equity and its cash flows for the year ended on that date.
We conducted our audit of the standalone financial statements in accordance with the Standards on Auditing specified under section 143(10) of the Act (SAs). Our responsibilities under those Standards are further described in the Auditor''s Responsibilities for the Audit of the Standalone Financial Statements section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India (ICAI) together with the independence requirements that are relevant to our audit of the standalone financial statements under the provisions of the Act and the Rules made thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the ICAI''s Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion on the standalone financial statements.
Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the standalone financial statements of the current period. These matters were addressed in the context of our audit of the standalone financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters.
Information Other than the Standalone Financial Statements and Auditorâs Report Thereon
The Company''s Board of Directors is responsible for the preparation of the other information. The other information comprises the information included in the Management Discussion and Analysis, Board''s Report including Annexures to Board''s Report, Business Responsibility Report, Corporate Governance and Shareholder''s Information, but does not include the standalone financial statements and our auditor''s report thereon.
Our opinion on the standalone financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.
In connection with our audit of the standalone financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the standalone financial statements or our knowledge obtained during the course of our audit or otherwise appears to be materially misstated.
If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
Managementâs Responsibility for the Standalone Financial Statements
The Company''s Board of Directors is responsible for the matters stated in section 134(5) of the Act with respect to the preparation of these standalone financial statements that give a true and fair view of the financial position, financial performance, total comprehensive income, changes in equity and cash flows of the Company in accordance with the Ind AS and other accounting principles generally accepted in India. 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 judgments 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 standalone financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error.
In preparing the standalone financial statements, management is responsible for assessing the Company''s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.
The Board of Directors are responsible for overseeing the Company''s financial reporting process.
Auditorâs Responsibilities for the Audit of the Standalone Financial Statements
Our objectives are to obtain reasonable assurance about whether the standalone financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor''s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these standalone financial statements.
As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:
⢠Identify and assess the risks of material misstatement of the standalone financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls.
⢠Obtain an understanding of internal financial controls relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under section 143(3)(i) of the Act, we are also responsible for expressing our opinion on whether the Company has
adequate internal financial controls system in place and the operating effectiveness of such controls.
⢠Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
⢠Conclude on the appropriateness of management''s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company''s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor''s report to the related disclosures in the standalone financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor''s However, future events or conditions may cause the Company to cease to continue as a going concern.
⢠Evaluate the overall presentation, structure and content of the standalone financial statements, including the disclosures, and whether the standalone financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
Materiality is the magnitude of misstatements in the standalone financial statements that, individually or in aggregate, makes it probable that the economic decisions of a reasonably knowledgeable user of the financial statements may be influenced. We consider quantitative materiality and qualitative factors in (i) planning the scope of our audit work and in evaluating the results of our work; and (ii) to evaluate the effect of any identified misstatements in the financial statements.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.
From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the standalone financial statements of the current period and are therefore the
key audit matters. We describe these matters in our auditor''s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.
Report on Other Legal and Regulatory Requirements
1. As required by the Companies (Auditor''s Report) Order, 2020 (âthe Orderâ) issued by the Central Government in terms of Section 143(11) of the Act, we give in âAnnexure- Aâ a statement on the matters specified in paragraphs 3 and 4 of the order.
2. As required by Section 143(3) of the Act, based on our audit 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, the Statement of Profit and Loss including Other Comprehensive Income, Statement of Changes in Equity and the Statement of Cash Flow dealt with by this Report are in agreement with the relevant books of account.
d) In our opinion, the aforesaid standalone financial statements comply with the Ind AS specified under Section 133 of the Act.
e) On the basis of the written representations received from the directors as on March 31,2025 taken on record by the Board of Directors, none of the directors is disqualified as on March 31,2025 from being appointed as a director in terms of Section 164 (2) of the Act.
f) With respect to the adequacy of the internal financial controls over financial reporting of the Company and the operating effectiveness of such controls, refer to our separate Report in âAnnexure- Bâ.
g) 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 litigations on its financial position in its standalone financial Statements.
ii. The Company has made provision, as required under the applicable law or accounting standards, for material foreseeable losses, if any, on longterm contracts including derivative contracts.
iii. There has been no delay in transferring amounts, required to be transferred, to the Investor Education and Protection Fund by the company.
iv. A) The management has represented that, to the best of its knowledge and belief, no funds (which are material either individually or in the aggregate) have been advanced or loaned or invested (either from borrowed funds or share premium or any other sources or kind of funds) by the Company to or in any other person or entity, including foreign entity (âIntermediariesâ), with the understanding, whether recorded in writing or otherwise, that the Intermediary shall, whether, directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Company (âUltimate Beneficiariesâ) or provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.
B) The management has represented that, to the best of its knowledge and belief, no funds (which are material either individually or in the aggregate) have been received by the company from any person or entity, including foreign entity with the understanding, whether recorded in writing or otherwise, that the company shall, whether directly or indirectly, lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Funding party(âUltimate Beneficiariesâ) or provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.
v. The company has neither declared nor paid any dividend during the year as per Section 123 of the Act.
vi. Based on our examination, which included test checks, the Company has used accounting software''s for maintaining its books of account for the financial year ended March 31, 2025, which has a feature of recording audit trail (edit log) facility and the same has operated throughout the year for all relevant transactions recorded in the software''s. Further, during the course of our audit we did not come across any instance of the audit trail feature being tampered with.
vii. As proviso to Rule 3(1) of the Companies (Accounts) Rules, 2014 is applicable from April 1, 2023, reporting under Rule 11(g) of the Companies (Audit and Auditors) Rules, 2014 on preservation of audit trail as per the statutory requirements for record retention is not applicable for the financial year ended March 31,2025.
For V Ravi & Co., Chartered Accountants Firm Reg No. 006492S
D. Ramesh Kumar Partner
Date: 29.°5.2025 Membership No:217139
Place: Hyderabad UDIN: 25217139BMOSPE6798
Mar 31, 2024
ARUNJYOTHI BIO VENTURES LIMITED
Report on the Audit of the Standalone Financial Statements Opinion
We have audited the accompanying standalone financial statements of Arunjyothi Bio Ventures Limited, which comprise the Balance Sheet as at 31st March, 2024, the Statement of Profit and Loss (including Other Comprehensive Income), the Statement of Changes in Equity and the Statement of Cash Flows for the year ended on that date, and a summary of the significant accounting policies and other explanatory information (hereinafter referred to as âthe standalone financial statementsâ).
In our opinion and to the best of our information and according to the explanations given to us, the aforesaid standalone financial statements give the information required by the Companies Act, 2013 (âthe Actâ) in the manner so required and give a true and fair view in conformity with the Indian Accounting Standards prescribed under section 133 of the Act read with the Companies (Indian Accounting Standards) Rules, 2015, as amended, (âInd ASâ) and other accounting principles generally accepted in India, of the state of affairs of the Company as at March 31, 2024, the Loss and total comprehensive income, changes in equity and its cash flows for the year ended on that date.
We conducted our audit of the standalone financial statements in accordance with the Standards on Auditing specified under section 143(10) of the Act (SAs). Our responsibilities under those Standards are further described in the Auditorâs Responsibilities for the Audit of the Standalone Financial Statements section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India (ICAI) together with the independence requirements that are relevant to our audit of the standalone financial statements under the provisions of the Act and the Rules made thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the ICAI''s Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion on the standalone financial statements.
Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the standalone financial statements of the current period. These matters were addressed in the context of our audit of the standalone financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters.
Information Other than the Standalone Financial Statements and Auditorâs Report Thereon
The Companyâs Board of Directors is responsible for the preparation of the other information. The other information comprises the information included in the Management Discussion and Analysis, Boardâs Report including Annexures to Boardâs Report, Business Responsibility Report, Corporate Governance and Shareholderâs Information, but does not include the standalone financial statements and our auditorâs report thereon.
Our opinion on the standalone financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.
In connection with our audit of the standalone financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the standalone financial statements or our knowledge obtained during the course of our audit or otherwise appears to be materially misstated.
If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
Managementâs Responsibility for the Standalone Financial Statements
The Companyâs Board of Directors is responsible for the matters stated in section 134(5) of the Act with respect to the preparation of these standalone financial statements that give a true and fair view of the financial position, financial performance, total comprehensive income, changes in equity and cash flows of the Company in accordance with the Ind AS and other accounting principles generally accepted in India. 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 judgments 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 standalone financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error.
In preparing the standalone financial statements, management is responsible for assessing the Companyâs ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.
The Board of Directors are responsible for overseeing the Companyâs financial reporting process.
Auditorâs Responsibilities for the Audit of the Standalone Financial Statements
Our objectives are to obtain reasonable assurance about whether the standalone financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditorâs report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these standalone financial statements.
As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:
⢠Identify and assess the risks of material misstatement of the standalone financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls.
⢠Obtain an understanding of internal financial controls relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under section 143(3)(i) of the Act, we are also responsible for expressing our opinion on whether the Company has
adequate internal financial controls system in place and the operating effectiveness of such controls.
⢠Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
⢠Conclude on the appropriateness of managementâs use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Companyâs ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in ourauditor''s report to the related disclosures in the standalone financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditorâs However, future events or conditions may cause the Company to cease to continue as a going concern.
⢠Evaluate the overall presentation, structure and content of the standalone financial statements, including the disclosures, and whether the standalone financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
Materiality is the magnitude of misstatements in the standalone financial statements that, individually or in aggregate, makes it probable that the economic decisions of a reasonably knowledgeable user of the financial statements may be influenced. We consider quantitative materiality and qualitative factors in (i) planning the scope of our audit work and in evaluating the results of our work; and (ii) to evaluate the effect of any identified misstatements in the financial statements.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during ouraudit.
We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.
From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the standalone financial statements of the current period and are therefore the key audit matters. We describe these matters in our auditor''s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.
Report on Other Legal and Regulatory Requirements
1. As required by the Companies (Auditorâs Report) Order, 2020 (âthe Orderâ) issued by the Central Government in terms of Section 143(11) of the Act, we give in âAnnexure-Aâ a statement on the matters specified in paragraphs 3 and 4 of the order.
2. As required by Section 143(3) of the Act, based on our audit 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 ofouraudit.
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, the Statement of Profit and Loss including Other Comprehensive Income, Statement of Changes in Equity and the Statement of Cash Flow dealt with by this Report are in agreement with the relevant books of account.
d) In our opinion, the aforesaid standalone financial statements comply with the Ind AS specified under Section 133 of the Act.
e) On the basis of the written representations received from the directors as on March 31,2024 taken on record by the Board of Directors, none of the directors is disqualified as on March 31,2024 from being appointed as a directorin terms of Section 164 (2) of the Act.
f) With respect to the adequacy of the internal financial controls over financial reporting of the Company and the operating effectiveness of such controls, refer to our separate Report in âAnnexure- Bâ.
g) With respect to the other matters to be included in the Auditorâs 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 anypending litigations on its financial position in its standalone financial Statements.
ii. The Company has made provision, as required under the applicable law or accounting standards, for material foreseeable losses, if any, on longterm contracts including derivative contracts.
iii. There has been no delay in transferring amounts, required to be transferred, to the Investor Education and Protection Fund by the company.
For V Ravi & Co., Chartered Accountants Firm Reg No. 006492S
D. Ramesh Kumar Partner
Place: Hyderabad Membership No:217139
Date:30.05.2024 UDIN:24217139BKBMGE1200
Mar 31, 2023
ARUNJYOTI BIO VENTURES LIMITED
Report on the Audit of the Standalone Financial Statements
Opinion
We have audited the accompanying standalone financial statements of Arunjyoti Bio Ventures Limited, which comprise the Balance Sheet as at 31st March, 2023, the Statement of Profit and Loss (including Other Comprehensive Income), the Statement of Changes in Equity and the Statement of Cash Flows for the year ended on that date, and a summary of the significant accounting policies and other explanatory information (hereinafter referred to as âthe standalone financial statementsâ).
In our opinion and to the best of our information and according to the explanations given to us, the aforesaid standalone financial statements give the information required by the Companies Act, 2013 (âthe Actâ) in the manner so required and give a true and fair view in conformity with the Indian Accounting Standards prescribed under section 133 of the Act read with the Companies (Indian Accounting Standards) Rules, 2015, as amended, (âInd ASâ) and other accounting principles generally accepted in India, of the state of affairs of the Company as at March 31, 2023, the Profit and total comprehensive income, changes in equity and its cash flows for the year ended on that date.
We conducted our audit of the standalone financial statements in accordance with the Standards on Auditing specified under section 143(10) of the Act (SAs). Our responsibilities under those Standards are further described in the Auditor''s Responsibilities for the Audit of the Standalone Financial Statements section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India (ICAI) together with the independence requirements that are relevant to our audit of the standalone financial statements under the provisions of the Act and the Rules made thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the ICAI''s Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion on the standalone financial statements.
Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the standalone financial statements of the current period. These matters were addressed in the context of our audit of the standalone financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters.
Information Other than the Standalone Financial Statements and Auditorâs Report Thereon
The Company''s Board of Directors is responsible for the preparation of the other information. The other information comprises the information included in the Management Discussion and Analysis, Board''s Report including Annexures to Board''s Report, Business Responsibility Report, Corporate Governance and Shareholder''s Information, but does not include the standalone financial statements and our auditor''s report thereon.
Our opinion on the standalone financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.
In connection with our audit of the standalone financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the standalone financial statements or our knowledge obtained during the course of our audit or otherwise appears to be materially misstated.
If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
Managementâs Responsibility for the Standalone Financial Statements
The Company''s Board of Directors is responsible for the matters stated in section 134(5) of the Act with respect to the preparation of these standalone financial statements that give a true and fair view of the financial position, financial performance, total comprehensive income, changes in equity and cash flows of the Company in accordance with the Ind AS and other accounting principles generally accepted in India. 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 judgments 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 standalone financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error.
In preparing the standalone financial statements, management is responsible for assessing the Company''s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.
The Board of Directors are responsible for overseeing the Company''s financial reporting process.
Auditorâs Responsibilities for the Audit of the Standalone Financial Statements
Our objectives are to obtain reasonable assurance about whether the standalone financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor''s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these standalone financial statements.
As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:
⢠Identify and assess the risks of material misstatement of the standalone financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls.
⢠Obtain an understanding of internal financial controls relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under section 143(3)(i) of the Act, we are also responsible for expressing our opinion on whether the Company has adequate internal financial controls system in place and the operating effectiveness of such controls.
⢠Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
⢠Conclude on the appropriateness of management''s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company''s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor''s report to the related disclosures in the standalone financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor''s However, future events or conditions may cause the Company to cease to continue as a going concern.
⢠Evaluate the overall presentation, structure and content of the standalone financial statements, including the disclosures, and whether the standalone financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
Materiality is the magnitude of misstatements in the standalone financial statements that, individually or in aggregate, makes it probable that the economic decisions of a reasonably knowledgeable user of the financial statements may be influenced. We consider quantitative materiality and qualitative factors in (i) planning the scope of our audit work and in evaluating the results of our work; and (ii) to evaluate the effect of any identified misstatements in the financial statements.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.
From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the standalone financial statements of the current period and are therefore the
key audit matters. We describe these matters in our auditor''s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.
Report on Other Legal and Regulatory Requirements
1. As required by the Companies (Auditor''s Report) Order, 2020 (âthe Orderâ) issued by the Central Government in terms of Section 143(11) of the Act, we give in âAnnexure- Aâ a statement on the matters specified in paragraphs 3 and 4 of the order.
2. As required by Section 143(3) of the Act, based on our audit 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, the Statement of Profit and Loss including Other Comprehensive Income, Statement of Changes in Equity and the Statement of Cash Flow dealt with by this Report are in agreement with the relevant books of account.
d) In our opinion, the aforesaid standalone financial statements comply with the Ind AS specified under Section 133 of the Act.
e) On the basis of the written representations received from the directors as on March 31,2023 taken on record by the Board of Directors, none of the directors is disqualified as on March 31,2023 from being appointed as a director in terms of Section 164 (2) of the Act.
f) With respect to the adequacy of the internal financial controls over financial reporting of the Company and the operating effectiveness of such controls, refer to our separate Report in âAnnexure- Bâ.
g) 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 anypending litigations on its financial position in its standalone financial Statements.
ii. The Company has made provision, as required under the applicable law or accounting standards, for material foreseeable losses, if any, on long-term contracts including derivative contracts.
For V Ravi & Co.,
Chartered Accountants Firm Reg No. 006492S
Sd/-
D. Ramesh Kumar Partner
Membership No:217139 UDIN:23217139BGUDGY1923
Place: Hyderabad Date: 29.05.2023
Mar 31, 2014
We have audited the accompanying financial Statements of M/s CENTURY
21ST PORTFOLIO LIMITED which comprise the Balance Sheet as at 31st
March 2014, The statement of Profit & Loss Account and the cash flow
Statement for the year ended, and a summary of the significant
accounting policies and other explanatory information.
Managements Responsibility for the Financial Statements
The Companies management is responsible for the preparation of these
financial statements that give a true and fair view of the financial
position and financial performance of the company in accordance with
the accounting standards referred to in Sub-section (3C) of section 211
of the companies Act, 1956. 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 view and are free from material misstatements, whether
due to fraud or error.
Auditors Responsibility
We have audited the attached Balance Sheet of M/s CENTURY 21ST
PORTFOLIO LIMITED, Hyderabad as at 31st March 2014, the Profit & Loss
Account and also the Cash Flow statement for the year ended on that
date annexed thereto. These financial statements are the responsibility
of the company''s management. Our responsibility is to express an
opinion on these financial statements based on our audit.
We conducted our audit in accordance with auditing standards generally
accepted in India. These standards require that we plan and perform the
audit to obtain reasonable assurance about whether the financial
statements are free of material misstatements. An audit includes
examining on test basis, evidence supporting the amounts and
disclosures in the financial statements. An audit also includes
assessing the accounting principles used and significant estimates made
by the management as well as evaluating the overall financial statement
presentation.
We believe that our audit evidence, we have obtained is sufficient and
appropriate to provide a basis for our audit opinion.
In our opinion and to the best of our information and according to the
explanations given to us the said accounts read with other notes to
accounts and accounting policies give the information required by the
Companies Act 1956, in the manner so required and give a true and fair
view:-
i) In the case of Balance Sheet of the state of the affairs of the
Company as at 31st March 2014 and
ii) In the case of Profit & Loss Account of the Profit of the Company
for the year ended on that date.
iii) In the Cash Flow statement of the Cash Flow for the year ended on
that date.
Report on Other Legal and Regulatory Requirements
As required by the Companies (Auditor''s Report) Order,2003 ("the
Order") issued by the Central Government in terms of Section 227(4A) of
the Act, we give in the Annexure a statement on the matters specified
in paragraphs 4 and 5 of the Order.
As required by Section 227(3) of the Act, we report that:
(a) We have 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, the Statement of Profit and Loss, and the Cash
Flow Statement dealt with by this Report are in agreement with the
books of account.
(d) In our opinion, the Balance Sheet, the Statement of Profit and
Loss, and the Cash Flow Statement comply with the Accounting Standards
referred to in Section 211(3C) of the Act.
(e) On the basis of the written representations received from the
directors as on 31st March, 2014 taken on record by the Board of
Directors, none of the directors is disqualified as on 31st March, 2014
from being appointed as a director in terms of Section 274(1)(g) of the
Act.
ANNEXURE TO AUDITOR''S REPORT
[Referred to in paragraph 3 of Auditor''s Report of even date to the
members of CENTURY 21ST PORTFOLIO LIMITED on the financial statements
for the year ended March 31, 2014]
1. (a) The company is maintaining proper records showing full
particulars including quantitative details and situation of fixed
assets.
(b) According to the information and explanations given to us, fixed
assets were physically verified by the management during the year and
no material discrepancies were noticed on such verification.
(c) In our opinion and according to the information and explanations
given to us, a substantial part of fixed assets has not been disposed
of by the company during the year.
2. The Company does not have any inventories and accordingly the
provisions of clause 4 (ii) (a), (b) and (c) of the order are not
applicable to this Company.
3. The company has neither granted nor taken any loans secured or
unsecured to/from companies, firms or parties covered in the register
maintained under section 301 of the Act.
4. 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 for the
purchase of fixed assets and for the sale of services. The activities
of the company do not involve purchase of inventory and sale of goods.
Further, on the basis of our examination of the books and records of
the company, and according to the information and explanations given to
us, we have neither come across nor have been informed of any
continuing failure to correct major weaknesses in the aforesaid
internal control system.
5. According to the information and explanations given to us, there
have been no contracts or arrangements referred to section 301 of the
Act during the year to be entered in the register required to be
maintained under that section. Accordingly, commenting on transactions
made in pursuance of such contracts or arrangements does not arise.
6. The company has not accepted any deposits from the public within the
meaning of Sections 58A and 58AA of the Act and the rules framed there
under.
7. The Company has an adequate internal audit system commensurate with
its size and nature of its business.
8. The maintenance of cost records is not applicable to this company.
9. (a) According to the information and explanations given to us and
the records of the company examined by us, the Company is regular in
depositing with appropriate authorities undisputed statutory dues
including income-tax, and other material statutory dues as applicable
with the appropriate authorities. According to the information and
explanations given to us and the records of the company examined by us,
excise duty and cess are not applicable to the company for the current
year.
(b) According to the information and explanations given to us and the
records of the company examined by us, there are no dues of income-tax,
sales-tax, wealth tax, service tax, customs duty which have not been
deposited on account of any dispute.
10. The Company has accumulated losses of Rs. 19.04 Lakhs as at 31st
March, 2014 which is not more than 100% of net worth of the company and
company not incurred cash losses during the financial year ended on
that date and no loss in the immediately preceding financial year.
11. In our opinion and according to the information and explanations
given to us, the company has not defaulted in the repayment of dues to
banks and to the financial institutions.
12. The company has not granted any loans and advances on the basis of
security by way of pledge of shares, debentures and other securities.
13. In our opinion, the company is not in the business of Nidhi/Mutual
Benefit Fund/Societies.
14. In our opinion, the company is not a dealer or trader in shares,
securities, debentures and other investments.
15. In our opinion and according to the information and explanations
given to us, the company has not given guarantee for loans taken by
others from banks or financial institutions during the year.
16. In our opinion and according to the information and explanation
given to us, the term loan has been applied on an overall basis, for
the purposes for which they are obtained.
17. On the basis of an overall examination of the balance sheet of the
company, in our opinion and according to the information and
explanations given to us, we report that funds raised on short-term
basis have not been used for long-term investment.
18. The Company has not made any preferential allotment of shares
during the year
19. The Company has not issued any debentures during the year.
20. The company has not raised any money by public issues during the
year.
21. During the course of our examination of the books and records of
the company, carried out in accordance with the generally accepted
auditing practices in India, and according to the information and
explanations given to us, we have neither come across any instance of
fraud on or by the company, noticed or reported during the year, nor
have we been informed of such case by the management.
For M M REDDY & CO.,
Chartered Accountants
Firm Registration No. 010371S
Sd/-
M. Madhusudhana Reddy
Place: Hyderabad Partner
Date : May 30th, 2014 Membership No. 213077
Mar 31, 2013
We have audited the attached Balance Sheet of CENTURY 21ST PORTFOLIO
LIMITED as at 31st March, 2013, the Profit and Loss Account and Cash
Flow Statement for the year ended on that date, annexed thereto. These
financial statements are the responsibility of the Company''s
management. Our responsibility is to express an opinion on these
financial statements based our audit.
We conducted our audit in accordance with auditing standards generally
accepted in India. Those standards require that we plan and perform the
audit to obtain reasonable assurance about whether the financial
statements are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and
disclosures in the financial statements. An audit also includes
assessing the accounting principles used and significant estimates made
by management, as well as evaluating the overall financial statements
presentation. We believe that our audit provides a reasonable basis for
our opinion.
1. As required by the Companies Auditors'' Report order (CARO) 2003 as
amended by the Companies (Auditors report) (Amendment) Order, 2004,
issued by the Central Government of India in terms of section 227 (4A)
of the Companies Act, 1956, We enclose in the annexure a statement on
the matters specified in paragraphs 4 and 5 of the said Order.
2. Further to our comments in the Annexure referred to above, We
report that:
a) We have obtained all the information and explanations, which to the
best of our knowledge and belief were necessary for the purpose of our
audit.
b) In our opinion, proper books of account as required by law have been
kept by the Company so far as appears from our examination of those
books.
c) The Balance Sheet, the Profit and Loss Account and the Cash Flow
Statement dealt with by this report are in agreement with the books of
account.
d) In our opinion, the Balance Sheet, the Profit and Loss account and
the Cash Flow Statement dealt with by this report comply with the
Accounting Standards referred to in Section 211(3C) of the Companies
Act, 1956.
e) On the basis of information and explanations given to us and
representations received from the Directors of the company as on 31st
March, 2013 and taken on record by the Board of Directors, We report
that none of the Directors are disqualified as on 31st March, 2013 from
being appointed as Director of the company under Section 274 (1) (g) of
the Companies Act, 1956.
f) In our opinion and to the best of our information and according to
the explanations given to us, the said accounts read together with the
notes thereto, give the information required by the Companies Act, 1956
in the manner so required and give a true and fair view in conformity
with the Accounting Principles generally accepted in India,
(i) in the case of Balance Sheet, of the state of affairs of the
Company as at 31st March, 2013
(ii) in the case of the Profit and Loss Account, the Profit of the
Company for the year ended on that date, and
(iii) in the case of Cash Flow Statement, of the cash flows for the
year ended on that date.
ANNEXURE REFERRED TO IN PARAGRAPH 1 OF OUR REPORT OF EVEN DATE
1. (a) The company has maintained proper records showing full
particulars including quantitative details and situation of fixed
assets.
(b) We are informed that during the year, these fixed assets have been
physically verified by the management at reasonable intervals and no
materials discrepancies were noticed.
(c) No part of fixed assets has been disposed off during the year.
2. The company has no inventories hence the requirement of inventories
physical verification, physical verification procedures and maintaining
inventory records do not apply to the company.
3. (a) The Company has not taken any loans secured or unsecured from
companies, firms or other parties covered in the register maintained
under Section 301 of the Companies Act, 1956.
(b) The Company has not granted loans to companies, firms or other
parties listed in the register maintained under section 301 of the
Companies Act, 1956 and the terms and conditions of the loans are
reasonable.
(c) The loan accounts to the companies, firms or other parities listed
in the register maintained under section 301 of the companies Act, 1956
are regular.
(d) There are no overdue amounts.
4. There are adequate internal control procedures commensurate with
the size of the company and nature of its business, for the purchase
and sale of assets.
5. In our opinion and according to the information and explanations
given to us the transactions that need to be entered in the register
maintained under section 301 of the companies Act, 1956 have been so
entered.
6. The company has not accepted deposits from the public.
7. The Company has internal audit system commensurate with its size
and nature of its business.
8. The company is not required to maintain cost records under Section
209(1)(d) of the Companies Act, 1956.
9. According to the records of the company and as per the information
and explanations given to us, the company is generally regular in
depositing with the appropriate authorities, the undisputed statutory
dues, Investor Education and Protection Fund, Income Tax, Sales Tax,
Customs Duty, Excise Duty, Cess and any other material statutory dues
as applicable to it.
10. According to the information and explanations given to us and the
records of the company examined by us, there are no dues of Income Tax,
Wealth
For and on behalf of the Board
CENTURY 21ST PORTFOLIO LIMITED
Sd/-
Place: Hyderabad K. Ravi Kumar
Date: 14.08.2013 Director
Mar 31, 2012
We have audited the attached Balance Sheet of CENTURY 21st PORTFOLIO
LIMITED as at 31st March, 2012, the Profit and Loss Account and Cash
Flow Statement for the year ended on that date, annexed thereto. These
financial statements are the responsibility of the Company''s
management. Our responsibility is to express an opinion on these
financial statements based our audit.
We conducted our audit in accordance with auditing standards generally
accepted in India. Those standards require that we plan and perform the
audit to obtain reasonable assurance about whether the financial
statements are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and
disclosures in the financial statements. An audit also includes
assessing the accounting principles used and significant estimates made
by management, as well as evaluating the overall financial statements
presentation. We believe that our audit provides a reasonable basis for
our opinion.
1. As required by the Companies Auditors'' Report order (CARO) 2003 as
amended by the Companies (Auditors report) (Amendment) Order, 2004,
issued by the Central Government of India in terms of section 227 (4A)
of the Companies Act, 1956, We enclose in the annexure a statement on
the matters specified in paragraphs 4 and 5 of the said Order.
2. Further to our comments in the Annexure referred to above, We
report that:
a) We have obtained all the information and explanations, which to the
best of our knowledge and belief were necessary for the purpose of our
audit.
b) In our opinion, proper books of account as required by law have been
kept by the Company so far as appears from our examination of those
books.
c) The Balance Sheet, the Profit and Loss Account and the Cash Flow
Statement dealt with by this report are in agreement with the books of
account.
d) In our opinion, the Balance Sheet, the Profit and Loss account and
the Cash Flow Statement dealt with by this report comply with the
Accounting Standards referred to in Section 211(3C) of the Companies
Act, 1956.
e) On the basis of information and explanations given to us and
representations received from the Directors of the company as on 31st
March, 2012 and taken on record by the Board of Directors, We report
that none of the Directors are disqualified as on 31st March, 2012 from
being appointed as Director of the company under Section 274 (1) (g) of
the Companies Act, 1956.
f) In our opinion and to the best of our information and according to
the explanations given to us, the said accounts read together with the
notes thereto, give the information required by the Companies Act, 1956
in the manner so required and give a true and fair view in conformity
with the Accounting Principles generally accepted in India.
(i) in the case of Balance Sheet, of the state of affairs of the
Company as at 31st March, 2012
(ii) in the case of the Profit and Loss Account, the Profit of the
Company for the year ended on that date, and
(iii) in the case of Cash Flow Statement, of the cash flows for the
year ended on that date.
ANNEXURE REFERRED TO IN PARAGRAPH 1 OF OUR REPORT OF EVEN DATE
1) (a) The company has maintained proper records showing full
particulars including quantitative details and situation of fixed
assets.
(b) We are informed that during the year, these fixed assets have been
physically verified by the management at reasonable intervals and no
materials discrepancies were noticed.
(c) No part of fixed assets has been disposed off during the year.
2) The company has no inventories hence the requirement of inventories
physical verification, physical verification procedures and maintaining
inventory records do not apply to the company.
3) (a) The Company has not taken any loans secured or unsecured from
companies, firms or other parties covered in the register maintained
under Section 301 of the Companies Act, 1956.
(b) The Company has not granted loans to companies, firms or other
parties listed in the register maintained under section 301 of the
Companies Act, 1956 and the terms and conditions of the loans are
reasonable.
(c) The loan accounts to the companies, firms or other parities listed
in the register maintained under section 301 of the companies Act, 1956
are regular.
(d) There are no overdue amounts.
4) There are adequate internal control procedures commensurate with the
size of the company and nature of its business, for the purchase and
sale of assets.
5) In our opinion and according to the information and explanations
given to us the transactions that need to be entered in the register
maintained under section 301 of the companies Act, 1956 have been so
entered.
6) The company has not accepted deposits from the public.
7) The Company has internal audit system commensurate with its size and
nature of its business.
8) The company is not required to maintain cost records under Section
209(1)(d) of the Companies Act, 1956.
9) (a) According to the records of the company and as per the
information and explanations given to us, the company is generally
regular in depositing with the appropriate authorities, the undisputed
statutory dues, Investor Education and Protection Fund, Income Tax,
Sales Tax, Customs Duty, Excise Duty, Cess and any other material
statutory dues as applicable to it.
(b) According to the information and explanations given to us and the
records of the company examined by us, there are no dues of Income Tax,
Wealth Tax, Customs Duty, Excise Duty which have not been deposited on
account of any dispute.
10) The Company has accumulated losses of Rs.18.83 Lakhs as at 31st
March, 2012 which is not more than 100% of net worth of the company and
company not incurred any losses during the financial year ended on that
date and incurred cash loss of Rs. 4.21 lakhs in the immediately
preceding financial year.
11) In our opinion and according to the information and explanations
given to us, the company does not have any dues to financial
institutions and banks. The Company has not issued any debentures.
12) During the year, the Company has not granted any loans or advances
on the basis of security by way of pledge of shares, debentures and
other securities.
13) In our opinion and according to the information and explanations
given to us, the provisions of any special statute applicable to chit
fund / nidhi / mutual benefit fund / societies are not applicable to
the company.
14) The Company has not dealt or traded in shares, securities,
debentures or other investments during the year.
15) The Company has not given any guarantees for loan taken by others
from bank or financial institutions during the year.
16) In our opinion and according to the information and explanation
given to us, the company has not availed any term loans from the Banks
or Financial Intuitions.
17) According to the information and explanations given to us, the
company has not applied short term borrowings for long term use and
vice versa.
18) The Company has not made any preferential allotment of shares
during the year.
19) The Company has not issued any debentures and hence creation of
necessary securities does not arise.
20) The Company has not raised any money by public issue during the
year.
21) As per the information and explanations given to us and on the
basis of examination of records, no material fraud on or by the Company
was noticed or reported during the year.
For M M REDDY & Co.,
Chartered Accountants
Firm Reg. No. 010371S
Sd/-
Place: Hyderabad M. Madhusudhana Reddy
Date:14.08.2012 Partner
Membership No. 213077
Mar 31, 2011
We have audited the attached Balance Sheet of CENTURY 21ST PORTFOLIO
LIMITED as at 31st March, 2011, the Profit and Loss Account and Cash
Flow Statement for the year ended on that date, annexed thereto. These
financial statements are the responsibility of the Company's
management. Our responsibility is to express an opinion on these
financial statements based our audit.
We conducted our audit in accordance with auditing standards generally
accepted in India. Those standards require that we plan and perform the
audit to obtain reasonable assurance about whether the financial
statements are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and
disclosures in the financial statements. An audit also includes
assessing the accounting principles used and significant estimates made
by management, as well as evaluating the overall financial statements
presentation. We believe that our audit provides a reasonable basis for
our opinion.
1. As required by the Companies Auditors' Report order (CARO) 2003
as amended by the Companies (Auditors report) (Amendment) Order, 2004,
issued by the Central Government of India in terms of section 227 (4A)
of the Companies Act, 1956, We enclose in the annexure a statement on
the matters specified in paragraphs 4 and 5 of the said Order.
2. Further to our comments in the Annexure referred to above, We
report that:
a) We have obtained all the information and explanations, which to the
best of our knowledge and belief were necessary for the purpose of our
audit.
b) In our opinion, proper books of account as required by law have been
kept by the Company so far as appears from our examination of those
books.
c) The Balance Sheet, the Profit and Loss Account and the Cash Flow
Statement dealt with by this report are in agreement with the books of
account.
d) In our opinion, the Balance Sheet, the Profit and Loss account and
the Cash Flow Statement dealt with by this report comply with the
Accounting Standards referred to in Section 211(3C) of the Companies
Act, 1956.
e) On the basis of information and explanations given to us and
representations received from the Directors of the company as on 31st
March, 2011 and taken on record by the Board of Directors, We report
that none of the Directors are disqualified as on 31st March, 2011 from
being appointed as Director of the company under Section 274 (1) (g) of
the Companies Act, 1956.
f) In our opinion and to the best of our information and according to
the explanations given to us, they said accounts read together with the
notes thereto, give the information required by the Companies Act, 1956
in the manner so required and give a true and fair view in conformity
with the Accounting Principles generally accepted in India.
(i) in the case of Balance Sheet, of the state of affairs of the
Company as at 31st March, 2011
(ii) in the case of the Profit and Loss Account, of the Loss of the
Company for the year ended on that date, and
(iii) in the case of Cash Flow Statement, of the cash flows for the
year ended on that date.
ANNEXURE REFERRED TO IN PARAGRAPH 1 OF OUR REPORT OF EVEN DATE
1) (a) The company has maintained proper records showing full
particulars including quantitative details and situation of fixed
assets.
(b) We are informed that during the year, these fixed assets have been
physically verified by the management at reasonable intervals and no
materials discrepancies were noticed.
(c) No part of fixed assets has been disposed off during the year.
2) The company has no inventories hence the requirement of inventories
physical verification, physical verification procedures and maintaining
inventory records do not apply to the company.
3) (a) The Company has not taken any loans secured or unsecured from
companies, firms or other parties covered in the register maintained
under Section 301 of the Companies Act, 1956.
(b) The Company has not granted loans to companies, firms or other
parties listed in the register maintained under section 301 of the
Companies Act, 1956 and the terms and conditions of the loans are
reasonable.
(c) The loan accounts to the companies, firms or other parities listed
in the register maintained under section 301 of the companies Act, 1956
are regular.
(d) There are no overdue amounts.
4) There are adequate internal control procedures commensurate with the
size of the company and nature of its business, for the purchase and
sale of assets.
5) In our opinion and according to the information and explanations
given to us the transactions that need to be entered in the register
maintained under section 301 of the companies Act, 1956 have been so
entered.
6) The company has not accepted deposits from the public.
7) The Company has internal audit system commensurate with its size and
nature of its business.
8) The company is not required to maintain cost records under Section
209(1)(d) of the Companies Act, 1956.
9) (a) According to the records of the company and as per the
information and explanations given to us, the company is generally
regular in depositing with the appropriate authorities, the undisputed
statutory dues, Investor Education and Protection Fund, Income Tax,
Sales Tax, Customs Duty, Excise Duty, Cess and any other material
statutory dues as applicable to it.
(b) According to the information and explanations given to us and the
records of the company examined by us, there are no dues of Income Tax,
Wealth Tax, Customs Duty, Excise Duty which have not been deposited on
account of any dispute.
10) The Company has accumulated losses of Rs.42.85 Lakhs as at 31st
March, 2011 which is not more than 100% of net worth of the company and
incurred cash losses during the financial year ended on that date and
no loss in the immediately preceding financial year.
11) In our opinion and according to the information and explanations
given to us, the company does not have any dues to financial
institutions and banks. The Company has not issued any debentures.
12) During the year, the Company has not granted any loans or advances
on the basis of security by way of pledge of shares, debentures and
other securities.
13) In our opinion and according to the information and explanations
given to us, the provisions of any special statute applicable to chit
fund / nidhi / mutual benefit fund / societies are not applicable to
the company.
14) The Company has not dealt or traded in shares, securities,
debentures or other investments during the year.
15) The Company has not given any guarantees for loan taken by others
from bank or financial institutions during the year.
16) In our opinion and according to the information and explanation
given to us, the company has not availed any term loans from the Banks
or Financial Intuitions.
17) According to the information and explanations given to us, the
company has not applied short term borrowings for long term use and
vice versa.
18) The Company has not made any preferential allotment of shares
during the year.
19) The Company has not issued any debentures and hence creation of
necessary securities does not arise.
20) The Company has not raised any money by public issue during the
year.
21) As per the information and explanations given to us and on the
basis of examination of records, no material fraud on or by the Company
was noticed or reported during the year.
For M M REDDY & Co.,
Chartered Accountants
Place: Hyderabad Firm Reg.No.010371S
Date: 02.09.2011
M. Madhusudhana Reddy
Partner
Membership No.213077
Mar 31, 2010
1. We have audited the attached balance sheet of Century 21st Portfolio
Limited as at 31st March, 2010 and also the Profit and Loss Account and
also the Cash Flow Statement for the year ended on that date, annexed
thereto. These financial statements are the responsibility of the
companys management. Our responsibility is to express an opinion on
these financial statements based on our audit.
12. We conducted our audit in accordance with the auditing standards
generally accepted in India. Those standards require that we plan and
perform the audit to obtain reasonable assurance about whether the
financial statements are free of material misstatement. An audit
includes examining, on a test basis, evidence supporting the amounts
and disclosures in the financial statements. An audit also includes
assessing the accounting principles used and significant estimates made
by the management, as well as evaluating the overall financial
statement presentation. We believe that our audit provides a reasonable
basis for our opinion.
3. We report that:
a. As required by the Companies (Auditors Report) Order, 2003, issued
by the Government Of India in terms of sub - section 4A of Section 227
of The Companies act 1956, we enclose in the Annexure a Statement on
the matters specified in paragraphs 4 and 5 of the said order.
b. Further to the above our comments are as under :
1. Reference is invited to Note Number b(8) under Schedule Number I
regarding confirmation of balances.
Further to our comments in the Annexure referred to in paragraph (3)
and (4) above, we report that:
c. we have obtained all the information and explanations which to the
best of our knowledge and belief were necessary for the purpose of our
audit.
d. in our opinion, proper books of accounts as required by law have
been kept by the company so far as appears from our examination of
those books.
e. the balance sheet, profit and loss account and the cash flow
statement dealt with by this report are in agreement with the books of
account.
f. In our opinion, the balance sheet, profit and loss account and cash
flow statement dealt with by this report comply with the accounting
standards referred to in sub-section (3C) of Section 211 of the
Companies act, 1956, in so far as they are applicable to the company.
g. On the basis of the written representations received from the
directors as on 31st March 2010 and taken on record by the Board Of
Directors we report that none of the directors are disqualified as on
31st March 2010 from being appointed as a Director in terms of clause
(g) of sub section (1) of Section 274 of the Companies Act 1956.
h. In our opinion and to the best of our information and according to
the explanations given to us, the said accounts in conjunction with the
Schedules annexed therewith, give the information required by the
Companies Act 1956, in the manner so required and give a true and fair
view in conformity with the accounting principles generally accepted in
India :
i. in the case of balance sheet, of the state of affairs of the
company as at 31st March 2010.
ii. in the case of the profit and loss account of the profit for the
year ended on that date.
iii. in the case of cash flow statement of the cash flows for the year
ended on that date.
ANNEXURE TO THE AUDITORS REPORT ( Century 21st Portfolio Limited )
[Referred to in paragraph 3(a) thereof]
1. (a) The company is maintaining proper records showing full
particulars, including quantitative details and situation of the fixed
assets.
(b) As explained to us, the management has physically verified the
fixed assets during the year and there is a regular programme of
verification which, in our opinion is reasonable having regard to the
size of the company and the nature of the assets. No material
discrepancies were noticed.
(c) The company has not disposed off a substantial part of its Fixed
assets during the year.
2. The company is engaged in the business of trading in equities and
commodities. According to the information and explanations given to us
by the management the company does not hold any inventory and hence in
our opinion paragraph (ii) of the Order is not applicable.
3. (a) The company has not granted any loans, secured or unsecured to
companies, firms or other parties listed in the register maintained
under section 301 of the Companies act 1956.
(b) The company has not taken any loans, secured or unsecured, from
companies, firms or other parties listed in the register maintained
under section 301 of the Companies act 1956.
4. In our opinion and according to the information and explanations
given to us, there are adequate internal control systems commensurate
with the size of the company and the nature of its business for the
purchase of fixed assets and for the sale of services.
5. In our opinion and according to the information and explanations
given to us there are no contracts or arrangements that need to be
entered into the register maintained under section 301 of the Companies
Act, 1956.
6. In our opinion and according to the information and explanations
given to us, the company has not accepted deposits from public.
7. The company is not having internal audit system.
8. To the best of our knowledge and belief the Central Government has
not prescribed the maintenance of cost records under section 209 (l)(d)
of the Companies act 1956.
9. (a) According to the information and explanations given to us the
particulars of undisputed statutory dues of income tax were in arrears
as at 31st March 2010 for a period of more than six months from the
date they became payable and which have not been deposited are Rs.
10,000/- towards penalty for the period 2002 - 2003.
(b) The company does not have any disputed dues of sales tax/ income
tax/ customs/wealth tax/ excise duty/cess etc which have not been
deposited
10. The company has accumulated losses to the tune of Rs.3,735,778/-
as at the end of the financial year. The company has not incurred any
cash losses during the financial year and the immediately preceding
financial year.
11. According to the information and explanations given to us the
company has no dues to any financial institution, bank or to debenture
holders during the year.
12. According to the information and explanations given to us the
company has not granted any loans or advances on the basis of
securities by way of pledge of shares, debentures and other securities.
13. The company is not a chit fund or a nidhi / mutual benefit fund/
society and therefore the provisions of any special statute under
paragraph (xiii) of the Order are not applicable to the company.
14. In our opinion and according to the information and explanations
given to us the company is dealing or trading in shares and commodities
and is maintaining proper records of the transactions and the timely
entries are made therein.
15. According to the information and explanations given to us the
company has not given any guarantee for loans taken by others from
banks or financial institutions.
16. According to the information and explanations given to us the
company has not raised any term loans.
17. Based on information and explanations given to us and on an
overall examination of the balance sheet of the company in our opinion
there are no funds raised on a short term basis which have been used
for long term investment.
18. The company has not made any preferential allotment of shares to
parties and companies covered in the register maintained under section
301 of the Companies Act 1956 during the year.
19. According to the information and explanations given to us the
company has not issued any debentures during the year under
consideration.
20. According to the information and explanations given to us the
company has not raised any money by public issues during the year.
21. According to the information and explanations given to us, during
the year no material fraud on or by the company has been noticed or
reported.
For Venkata Srinivas & Associates,
Chartered Accountants,
FirmRegn.No.: 00744IS
CVM Srinivas
Proprietor.
Membership No. 202765
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