S.

K ENTERPRISES
15/1 S.V.B. MARG REST CAMP TYAGI ROAD
DEHRADUN UTTARAKHAND 248001
BALANCE SHEET AS AT 31st MARCH 2024
( Amount in `)

PARTICULARS NOTES AMOUNT T.AMOUNT

I CAPITAL & LIABILITIES

(1) CAPITAL ACCOUNT 2 700,590

Total Rs… 700,590

II ASSETS

(1) FIXED ASSETS

Gross Fixed Assets 3 107,414
Less: Depreciation 33,301
Net Block 74,113

(2) CURRENT ASSETS, LOANS AND ADVANCES

(a) Current Assets 4 564,584
(b) Loans & Advances 5 71,897
636,481
(3) CURRENT LIABLITIES AND PROVISIONS
(b) Provisions 7 10,005
10,005
(4) NET CURRENT ASSETS (2)-(3) 626,477

Total Rs… 700,590

Significant Accounting Policies 1

The Accompanying notes are an integral part of the financial statements

SURENDRA KHATRI

Surendra Khatri
[Proprietor]

Date: 06/03/2025
Place: Dehradun
 S.K ENTERPRISES
15/1 S.V.B. MARG REST CAMP TYAGI ROAD
PROFIT & LOSS STATEMENT FOR THE FINANCIAL YEAR ENDED 31ST MARCH 2024

( Amount in `)

PARTICULARS NOTES TOTAL

I Revenue from Operations

Income From House Property 3,748,258
Other Income 19,551

II Total Income 3,767,809

III Expenses:
(a) Cost of Goods Sold 8 2,954,928
(b) Employee Benefit Expenses 9 60,225
(c) Finance Cost 10 2,279
(d) Depreciation and Amortization of Assets 3 33,301
(e) Other Expenses 11 16,486

IV Total Expenses Rs...[(a)+(b)+(c)+(d)+(e)] 3,067,219

V Profit Before Tax 700,590

VI Profit After Tax (Transferred to Capital Account) 700,590

Significant Accounting Policies 1

The accompanying notes are an integral part of the financial statements

SURENDRA KHATRI

Surendra Khatri
[Proprietor]

Date: 06/03/2025
Place: Dehradun
 S.K ENTERPRISES
15/1 S.V.B. MARG REST CAMP TYAGI ROAD
NOTES FORMING PART OF THE BALANCE SHEET 31ST MARCH 2024
Note-'2" - Capital Account ( Amount in `)

Add: Profit during the Year 700,590

700,590

Total Rs.. 700,590

Note '4" -Current Assets

Sundry Debtors 9,245
Bank UCO A/c 27940210001233 22,939
Closing Stock 532,400
Total Rs.. 564,584
Note '5" -Loans and Advances

Advance to Suppliers 71,897

Total Rs.. 71,897

Note '7" - Provisions

Professsional Charges Payable 10,005
Total Rs.. 10,005

NOTES FORMING PART OF THE PROFIT & LOSS ACCOUNT

Note '8" - Cost of Goods Sold
Opening
Opening Stock
Stock 652,142
-
Add: Purchases During the Year 2,302,786

Total Rs.. 2,954,928

Note '9" - Salary & Staff welfare Expenses

Payment to Staff 55,200
Staff Welfare Expenses 5,025

Total Rs.. 60,225

Note '10" - Finance Cost

Bank Charges 1,264

Interest 1,015

Total Rs.. 2,279

Note '11" - Other Expenses

Electricity Expenses 6,780

Professional Charges 6,000
Repair & Maintenance 1,210
Rounding Off 43
Travelling Expenses 1,212
Telephone Expenses 1,241
Total Rs.. 16,486
S.K ENTERPRISES
15/1 S.V.B. MARG REST CAMP TYAGI ROAD
Note "3"- Depreciation AS AT 31st MARCH 2024

( Amount in `)
Additions Sale Amount on Sale Amount on
WDV As on for a period consideration which Additions consideration which
the first day of 180 days or other depreciation at for a period or other depreciation at Depreciation Depreciation Additional Total
WDV on the
Sr. No. Block Of Assets Rate or more in realisation full rate is realisation half rate is on (7) at full on (10) at depreciation last day of
of previous of less than Depreciation
the PY during the PY allowed during the PY allowed half rate (if any) PY
year 180 days rate
from 8

2 3 4 5 6 7 = 4+5-6 8 9 10 = 8-9 11 12 13 14 15
1

I. Furniture - - - -
Electrical Equipments 10.00% 38,500 62,294 - - - 6,229 - - 6,229 56,065
Computer & Pheriperals 60.00% 26,421 45,120 - - - 27,072 - - 27,072 18,048

Total 64,921 - - 107,414 - - - 33,301 33,301 74,113

 NOTES ANNEXED TO AND FORMING PART OF THE BALANCE SHEET AS AT MARCH 31,2024 AND PROFIT & LOSS ACCOUNT FOR
THE YEAR ENDED MARCH 31, 2024

Note "1"Significant Accounting Policies

(a) Method of Accounting

The financial statements are prepared under the hostorical cost convention on accrual basis and in accordance with the
accounting principles generally accepted in India.
Mercentile System of accounting is generally followed wherein all accounts are maintained on accrual basis.

(b) Use of Estimates

The Preparation of the financial statements requires management to make estimates and assumptions that affect the reported
amounts of assets and liabilties, the disclosure of contingent assets and liabiliteis on the date of the financial statements and
reported amounts of revenues and expenses during the period reported. Actual results could differ from those estimates.

(c) Fixed Assets

Fixed Assets have been valued at historical costs.The cost of Assets comprises its purchase price and any directly attributable
cost of bringing the asset to working condition for its inteded use.

(d) Inventory
Inventories at the end of the year are valued at Cost & Net Realisable Value whichever is lower. Cost is ascertained on averag
cost basis and includes purchase price and other directly attributable cost of bringing the inventories to their existing condition
and location.

(e) Provisions
Provisions are recognised and measured when there is substantial degree of estimation as a result of past events and it is
probable that there will be an outflow of resources. Provisions required to settle are reviewed regularly and adjusted where
necessary to reflect the current best estimation of obligation.

(f) Revenue Recognition

Revenue is recognised on accrual basis.

(g) Depreciation
Depreciation in the books of accounts has been provided at written down value method at the rates specified in Income Tax
Act ,1961.

(h) Sundry Debtors & Creditors

Balances of Sundry Creditors/Debtors are subject to confirmation.

SURENDRA KHATRI

Surendra Khatri
[Proprietor]

Date: 06/03/2025
Place: Dehradun