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 DIPAK CHANDRA KAR
Shibnagar, College Road,
Agartala, West Tripura, 799004.
CIVIL AND SUPPLY WORK BUSINESS
TRADING ACCOUNT FOR THE YEAR ENDED 31st MARCH, 2023
Dr. Cr.
PARTICULARS Rupees PARTICULARS Rupees
To Stock at Commencement 51,67,626.00 By Gross Revenue Generated 27,25,28,000.00
Work-in-Progress 45,24,026.00
Closing Stock 6,43,600.00 " Stock at Close 97,17,243.00
Work-in-Progress 74,64,643.00
" Purchases 20,87,08,064.00 Closing Stock 22,52,600.00
(Including Bitumin, Stone , Other Materials Cost
Freight and Wages Civil Work and Labour Charges)

" Fuel Charge Paid 1,41,65,548.00

" Labour Cess Paid 15,83,635.00

" Other Civil Work Charge Paid 1,73,33,334.00

" Balance being Gross Profit 3,52,87,036.00
carried down
28,22,45,243.00 28,22,45,243.00
PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31st MARCH, 2023
Dr. Cr.
PARTICULARS Rupees PARTICULARS Rupees
To Staff Salary 17,52,000.00 By Gross Profit brought down from 3,52,87,036.00
" Bonus to Staff 1,46,000.00 Trading Account

" Travelling Conveyance 2,12,758.00

" Refreshment to Staff & Labour 78,569.00

" Medical Expenses 40,653.00

" Bank Charge & Interest Paid 21,83,368.00

" Testing Charges Paid 98,043.00

" Labour Sheed Expenses 64,062.00

" Printing & Stationary 30,173.00

" Telephone Bill 27,866.00

" Electricity Bill 1,11,316.00

" Misc. Expenses 47,652.00

" Office Rent Paid 45,000.00

" General Expenses 1,55,562.00

" Professional Tax Paid 2,500.00

" Telephone Bill Reimbursement 19,837.00

" Accounting Charge 30,000.00

" Auditor's Remuneration 10,000.00

" Vehicles Hire Charges Paid 1,45,65,000.00

" Vehicle Maintance and Repairing Expenses 44,12,979.00

" Vehicle Insurance, Road Tax, Permit Expenses 10,46,912.00

" Tyre, Tube, Fule and Lubricant 8,17,070.00

" Depreciation 38,84,651.00

" Balance Being Net Profit 55,05,065.00
(Transferred to Proprietor's Capital Account)

3,52,87,036.00 3,52,87,036.00

As Per Audit Report of Even Date

For A DARUKA & CO
(Chartered Accountant)
FRN:333378E
Digitally signed by Abhishek
Abhishek Daruka Daruka
Date: 2023.12.01 15:09:26 +05'30'
CA.Abhishek Daruka
(Proprietor) Place: Kolkata
Membership No. 307427
UDIN: Date: 01/12/2023
 DIPAK CHANDRA KAR
Shibnagar, College Road,
Agartala, West Tripura, 799004.

BALANCE SHEET FOR THE YEAR ENDED 31st MARCH, 2023

LIABILITIES Rupees Rupees ASSETS Rupees Rupees

PROPRIETOR'S CAPITAL ACCOUNT FIXED ASSETS

Opening Capital 3,91,67,441.00 Flat O/b 5,25,000.00
Add : Add : Advance Paid More 30,00,000.00 35,25,000.00
Assest Realiazation A/c 3,50,00,000.00
Net Profit 55,05,065.00 Land and Property O/b 14,00,000.00
(From Civil and Supply Business) Add : Advance Paid More 79,00,000.00 93,00,000.00
Accrued Interest Received 3,062.00
(From Savings A/c) Factory Labour Sheed O/b 5,30,750.00
Accrued Interest Received 13,58,044.00
(From FDR) Vehilces O/b 81,21,403.00
8,10,33,612.00 Add : New Purchase This Year 10,16,477.00
Less: 91,37,880.00
Drawings 10,00,000.00 Less: Depreciation @ 15% 13,70,682.00 77,67,198.00
Life Insurance Premium 1,50,000.00 7,98,83,612.00
Plant and Machinery O/b 72,59,796.00
Add : New Purchase This Year 95,00,000.00
1,67,59,796.00
SECURED LOAN Less: Depreciation @ 15% 25,13,969.00 1,42,45,827.00
Bank of Baroda
CC A/c No 24340500003662 2,05,08,130.00 CURRENT ASSETS, LOAN AND ADVANCES
TL A/c No 24340600008279 9,60,775.00 Current Assets
TL A/c No 24340600008291 19,95,411.00 Inventories (As taken values and
TL A/c No 24340600008307 6,00,433.00 certified by a proprietor)
TL A/c No 24340600008637 40,45,631.00 Stock - in - Trade 97,17,243.00
BGECL A/c No 24340600008424 6,22,474.00 2,87,32,854.00 (at Cost)

Sundry Debtors 1,68,00,000.00

CURRENT LIABILITIES AND PROVISIONS (Unsecured, considered good) Shedule-1
Current Liabilities
Sundry Creditors (Shedule 2) 2,95,98,420.00 Bills Receivable 1,85,21,523.00
Accounting Charge 30,000.00 (Bill Raised but not get during this year)
Auditor's Remuneration 10,000.00 2,96,38,420.00
Deposits and Investment
Advance against Work -
Provisions Security Deposit 1,33,34,500.00
Provisions for Income Tax - Advance for Supply -
Investment to LICI O/b 1,50,800.00 1,34,85,300.00

Fixed Deposit to BOB O/b 1,20,92,123.00

Add : This Year 1,72,73,127.00
Add : Accrued Interest 13,58,044.00 3,07,23,294.00

With Held Money

Closing Balance of BG and EMD 1,12,20,000.00

Cash and Bank Balances

Cash - in - Hand & Bank Balance 6,12,507.00
(as certified)

Balance With Revenu Authorities

Income Tax Department
Tax Deducted at Source AY 2023-24 17,89,869.00
Tax Collected at Source AY 2023-24 16,375.00 18,06,244.00

13,82,54,886.00 13,82,54,886.00

As Per Audit Report of Even Date

For A DARUKA & CO
(Chartered Accountant)
FRN:333378E
Digitally signed by Abhishek
Abhishek Daruka Daruka
Date: 2023.12.01 15:09:38 +05'30'
CA.Abhishek Daruka
(Proprietor) Place: Kolkata
Membership No. 307427
UDIN: Date: 01/12/2023