M/S KALYAN SILVER

GURHAI BAZAR, MATHURA

BALANCE SHEET AS ON 31/03/2019

LIABILITIES AMOUNT ASSETS AMOUNT

PARTNERS CAPITAL A/C 15,118,458.40 FIXED ASSETS 2,531,394.00

(As per SCH-A attached) (As per SCH-G attached)

LOANS & ADVANCES CURRENT ASSETS, LOANS &

ADVANCES
SECURED LOANS 11,923,368.72
(As per SCH-B attached) LOANS & ADVANCES 1,076,359.73
(As per SCH-H attached)
UNSECURED LOANS 18,997,145.00
(As per SCH-C attached) SUNDRY DEBTORS 30,826,568.54
(As per SCH-I attached)
CURRENT LIABILITIES
STOCK IN TRADE 13,415,038.56
SUNDRY CREDITORS 1,457,179.00 (As Valued and Certified by Partners)
(As per SCH-D attached)
BANK BALANCE
SUNDRY PAYABLES 158,291.00 OBC Bank A/c 11,744.00
(As per SCH-E attached)
CASH IN HAND 55,568.29
ADVANCE FROM CUSTOMER 262,231.00
(As per SCH-F attached)

47,916,673.12 47,916,673.12
 M/S KALYAN SILVER
GURHAI BAZAR, MATHURA

TRADING & PROFIT AND LOSS ACCOUNT

FOR THE PERIOD ENDED 2019

PARTICULARS AMOUNT PARTICULARS AMOUNT

To Opening Stock By Sales

-Copper Scrap 1,365,927.00 -Silver Ornaments 136,705,276.00
-Silver Bullion 7,578,696.00
-Silver Ornaments 3,436,555.00 By Closing Stock
-Copper Scrap 725,147.81
To Purchases -Silver Bullion 7,481,121.31
-Silver Bullion 109,021,769.00 -Silver Ornaments 5,208,769.44
-Copper 789,774.00 (As Valued and Certified by
-Silver Ornaments 14,253,965.00 Partner)

To Wages Exp. 5,653,056.00

To Gross Profit transferred to 8,020,572.56

P& L Account
150,120,314.56 150,120,314.56

M/S KALYAN SILVER

GURHAI BAZAR, MATHURA

TRADING & PROFIT AND LOSS ACCOUNT

FOR THE PERIOD ENDED 2019

PARTICULARS AMOUNT PARTICULARS AMOUNT

To Accounting Charges 45,100.00 By Gross Profit tranferred from 8,020,572.56

To Advertisement Exp. 41,142.00 Trading Account
To Audit Fees 10,000.00
To Bank Charges 108,249.04 By Round Off 19.37
To Bank Interest 424,633.00
To Business Promotion Exp. 28,814.00
To Car Exp. 28,746.00
To Car Insurance 28,200.00
To Conveyance Exp 16,457.00
To Courier & Transport Exp 19,125.00
To Deepawali Exp 67,867.00
To Depreciation 402,928.00
To Discount Exp. 172.96
To Electric Exp. 332,823.00
To Interest on Unsecured Loans 1,451,946.00
To Shop Exp. 208,271.32
To TDS Exp. 3,755.00
To Packing Exp. 1,071,041.00
To Salary Exp. 512,000.00
To Shop Insurance 23,400.00
To Silver Rent 37,100.00
To Shop Rent 48,000.00
To Telephone Exp. 20,207.66
To Travelling Exp. 24,730.00
4,954,707.98

To Remuneration to Partners 1,017,437.00

To Interest to Partners 1,520,155.00
To Net Profit transferred to 528,291.95
Partner's Capital Account
8,020,591.93 8,020,591.93
 M/S KALYAN SILVER
GURHAI BAZAR, MATHURA

CAPITAL ACCOUNT OF NITANSHU AGRAWAL AS ON 31.03.2019

(SCH-A)
PARTICULARS AMOUNT PARTICULARS AMOUNT

To Drawings/Withdrawls 3,634,178.00 By Opening Balance 5,653,849.93

To Advance Tax 62,500.00 By Capital Introduced 2,948,352.50
To Self Assessment Tax 7,815.00 By Net Profit transferred from 264,145.98
Profit & Loss A/c
3,704,493.00 By Interest on Capital 585,212.00
By Remuneration 508,718.50
To Balance carried forward 6,279,785.91 By Shop Rent 24,000.00
9,984,278.91 9,984,278.91

CAPITAL ACCOUNT OF NITIN BABU AGRAWAL AS ON 31.03.2019

(SCH-A)
PARTICULARS AMOUNT PARTICULARS AMOUNT

To Drawings/ Withdrawls 10,948,400.40 By Opening Balance 9,945,094.92

To Advance Tax 62,500.00 By Capital Introduced 8,204,485.50
To Self Assessment Tax 7,815.00 By Net Profit transferred from 264,145.97
Profit & Loss A/c
11,018,715.40 By Interest on Capital 934,943.00
By Remuneration 508,718.50
To Closing Balance 8,838,672.49
19,857,387.89 19,857,387.89

15,118,458.40
 LIST OF SECURED LOANS AS ON 31/03/2019
(SCH-B)

S. NO. PARTICULARS AMOUNT

1 HDFC Bank A/c (50200024500929) 37,500.00

2 OBC CC A/c 11,885,868.72

TOTAL 11,923,368.72

LIST OF UNSECURED LOANS AS ON 31/03/2019

(SCH-C)

S. NO. PARTICULARS AMOUNT

1 Kalyan Das HUF 9,164,549.00

2 Sh. Kalyan Das Agrawal 2,005,152.00
3 Sh. Nitanshu Agrawal HUF 7,764,924.00
4 Smt. Sudha Agrawal 62,520.00

TOTAL 18,997,145.00
 LIST OF SUNDRY PAYABLES AS ON 31/03/2019
(SCH-E)
S. NO. PARTICULARS AMOUNT

1 Audit Fees Payable 10,000.00

2 TDS Payable 148,291.00

TOTAL 158,291.00

LIST OF ADVANCES FROM CUSTOMERS AS ON 31/03/2019

(SCH-F)
S. NO. PARTICULARS AMOUNT

1 KC Ornaments 16,857.00
2 Om Jewellers 105,095.00
3 Rajeev Jewellers 279.00
4 Sonaq S Jewellers 40,000.00
5 Other Advances 100,000.00

TOTAL 262,231.00
 M/S KALYAN SILVER
GURHAI BAZAR, MATHURA

LIST OF SUNDRY CREDITORS AS ON 31/03/2019

S. NO. PARTICULARS

1 Pragya Graphics
2 S.A. Traders
3 Shri Ganesh Traders
4 Bobby Thakur (Karigar)
5 Chandra Prakash (Karigar)
6 Deepa Sales
7 Deepak Saxena (Karigar)
8 Deshraj (Karigar)
9 Devi Charan (Karigar)
10 Hari (Karigar)
11 Kailashi (Karigar)
12 Kalu (Karigar)
13 Kanhaiya Verma (Karigar)
14 Kurram (Karigar)
15 Leeladhar (Karigar)
16 Madanmohan (Karigar)
17 Manoj (Karigar)
18 Mintu (Karigar)
19 Mohan (Karigar)
20 Montu (Karigar)
21 Mukesh (Karigar)
22 Munni (Karigar)
23 Nanak (Karigar)
24 Nand Kishore (Karigar)
25 Parmish (Karigar)
26 Prakash (Karigar)
27 Pramod (Karigar)
28 Prem Lal (Karigar)
29 Pyara Singh (Karigar)
30 Sushil (Karigar)
31 Uma Shankar (Karigar)
32 Vijay Singh (Karigar)

TOTAL
ILVER
MATHURA

S AS ON 31/03/2019
(SCH-D)
AMOUNT

205,449.00
111,510.00
199,762.00
20,092.00
15,063.00
306,510.00
24,998.00
37,050.00
20,042.00
22,587.00
14,446.00
22,201.00
12,633.00
27,635.00
31,669.00
22,998.00
24,250.00
11,969.00
29,492.00
22,418.00
26,047.00
19,932.00
29,469.00
13,345.00
17,095.00
30,314.00
25,625.00
20,699.00
19,773.00
28,595.00
23,437.00
20,074.00

1,457,179.00
 M/S KALYAN SILVER
GURHAI BAZAR, MATHURA

DEPRECIATION CHART FOR THE YEAR 2018-19

(SCH- G)

S.No. Description Rate of WDV as on Addition upto Addition from Deduction Profit/ (Loss) Total Depreciation WDV as on
of Assets dep. 01.04.2018 03.10.2018 04.10.2018 31.03.2019

1 Air Conditioner 15% 69,736.63 - - - - 69,736.63 10,460.00 59,276.63

2 Battery 15% - 29,688.00 - - - 29,688.00 4,453.00 25,235.00
3 C.C. Camera 15% 8,972.00 - - - - 8,972.00 1,346.00 7,626.00
4 Car- Maruti SX-4 15% - 244,361.00 - - - 244,361.00 36,654.00 207,707.00
5 Car- Innova 15% - 1,477,616.00 - - - 1,477,616.00 221,642.00 1,255,974.00
6 Car- Skoda Rapid 15% - 324,444.00 - - - 324,444.00 48,667.00 275,777.00
7 Cycle 15% - 6,071.00 - - - 6,071.00 911.00 5,160.00
8 Electicity Fitting 15% - 31,759.00 5,085.00 - - 36,844.00 5,145.00 31,699.00
9 Office Furniture 10% 322,224.00 42,850.00 226,254.00 - - 591,328.00 47,820.00 543,508.00
10 Laptop 40% 16,163.00 - - - - 16,163.00 6,465.00 9,698.00
11 Mobile 15% - 48,414.00 - - - 48,414.00 7,262.00 41,152.00
12 Printer 15% 10,293.38 13,263.00 - - - 23,556.38 3,533.00 20,023.38
13 Stabilizer 15% - 2,458.00 - - - 2,458.00 369.00 2,089.00
14 Water Machine 15% 27,370.00 - - - - 27,370.00 4,106.00 23,264.00
15 Weighing Scale 15% - 27,300.00 - - - 27,300.00 4,095.00 23,205.00

454,759.00 2,248,224.00 231,339.00 - - 2,934,322.00 402,928.00 2,531,394.00

 M/S KALYAN SILVER
GURHAI BAZAR, MATHURA

LIST OF SUNDRY DEBTORS AS ON 31/03/2019

(SCH-I)
S. NO. PARTICULARS AMOUNT

1 Abhishek Jewellers 2,131,456.00

2 AK Jewellers 338,352.00
3 Amay Traders 365,408.00
4 Arihant Silver 15,450.00
5 B.B. Jewellers 615,160.00
6 Dhanshree Silver 1,471,723.00
7 Durgesh Kumar Satish Kumar Swarnkar 2,432.00
8 Gauri Shankar Prasad & Jewellers 295,102.00
9 Gurukripa Jewellers 14,243.00
10 J.K. Verma Jewellers 58,667.00
11 Jwala Prasad Narayan Das Sarraf 6,864.00
12 M.N. Jewellers 517.70
13 M/s Mayank Silver 74,996.00
14 Maa Ambey Jewellers 152,900.00
15 Mani Alankar and Co. 6,309,919.00
16 Manidhari Jewellers 994,565.00
17 Mohan Naik Ornaments 966,351.00
18 Narayani Jewellers 933,669.00
19 Nishita Jewellers 1,014,827.00
20 Nitya Jewellers 2,180.00
21 OMG Brothers 175,595.00
22 P.V. Abhushan Bhandar 507,525.00
23 R.R. Ornaments 138,682.00
24 Rishan Silver 226,787.00
25 Samradhhi Ornaments 1,329,742.84
26 Sanjay Ornaments 49,741.00
27 Shankeshwar Arts 838,000.00
28 Shital Enterprises 1,806,645.00
29 Shreyansh Jewellers 822,713.00
30 Shri Nath Silver 525,000.00
31 Shrikant Naik Jewellers 307.00
32 Singhal Abhushan 313,241.00
33 Sri Ambika Silver 2,796,553.00
34 Sushil Kumar Santosh Kumar 210,618.00
35 Swati Ornaments Pvt. Ltd. 3,033,535.00
36 Varad Silver 8,195.00
37 Vijay Shree Trading Co. 642,211.00
38 Yash Ornaments 1,636,696.00

TOTAL 30,826,568.54
 M/S KALYAN SILVER
GURHAI BAZAR, MATHURA

DETAIL OF LOANS AND ADVANCES AS ON 31/03/2019

(SCH-H)
S. NO. PARTICULARS AMOUNT

1 Balaji Printing Press 100,000.00

2 Balaji Silver 300,686.00
3 Jewellery Bhavishya 10,000.00
4 Kapil Electroplaters 100,000.00
5 Prakash and Company 38,039.00
6 Riya Metal 78,000.00
7 Sainath Express Service Pvt. Ltd. 137.00
8 Singhal Sons electronics Pvt. Ltd. 10,000.00
9 SGST Input 439,497.73

TOTAL 1,076,359.73