Borak Real Estate Limited

Non-Current Asset Summary

Note No Name of the head Balance as per FS Balance As per Tally Variance (FS-Tally)
3 Property, Plant and Equipment 943,269,764 947,416,446 (4,146,682)
Accumulated Depreciation 168,077,781 168,077,781 -
Total 775,191,983 779,338,665 (4,146,682)

1. Land and Land Development

SL No Name of the head Balance as per FS Balancec as per Tally Variance (FS-Tally)
1 Land & Land Development 479,913,104 479,913,104 0
Total 479,913,104 479,913,104 0

2. Building and Construction

SL No Name of the head Balance as per FS Balancec as per Tally Variance (FS-Tally)
1 Building and Structure 131,933,069 131,933,069 -
Total 131,933,069 131,933,069 0

3. Construction Equipment
SL No Name of the head Balance as per FS Balancec as per Tally Variance (FS-Tally)
1 Construction Equipment 63,353,436 63,353,436 0
Total 63,353,436 63,353,436 0

4. Furniture, Fixture and Fittings

SL No Name of the head Balance as per FS Balancec as per Tally Variance (FS-Tally)
1 Furniture and fixture 14,562,729 18,709,411 -4146682
Total 14,562,729 18,709,411 -4146682

5. Electric Equipment
SL No Name of the head Balance as per FS Balancec as per Tally Variance (FS-Tally)
1 Electric Equipment 19,114,213 19,114,212 1
Total 19,114,213 19,114,212 1

6. Motor vehicles
SL No Name of the head Balance as per FS Balancec as per Tally Variance (FS-Tally)
1 Motor vehicles 219,102,415 219,102,415 0
Total 219,102,415 219,102,415 0

7. Computer Equipment
SL No Name of the head Balance as per FS Balancec as per Tally Variance (FS-Tally)
1 Computers and Accessories 15,290,799 15,290,799 -0.099999999627471
Total 15,290,799 15,290,799 -0.099999999627471
 Borak Real Estate Limited

1. Land and Land Development

SL No Name of the head Balance as per FS Balancec as per Tal
1 Land & Land Development 479,913,104 479,913,104
Total 479,913,104 479,913,104

Addition to during the

SL No Opening (1.07.2022) Disposal
period
1 269682510 210,230,594 -
Total

Note: During the period revalution was made and the revalution gain shown as addition to the year

Land revalution
Revalution gain As per
Particulars FS Amount as on 30.06.2022
IVS
patira Land 267,311,515 196,420,986
Mehnur Land 2,370,995 13,809,607.57
Total 269,682,510 210,230,594
 Variance (FS-Tally)
0
0

Closing

479,913,104
479,913,104

as addition to the year

come from revalution report

come from building construction portion
 Borak Real Estate Limited

2. Building and Construction

SL No Name of the head Balance as per FS Balancec as per Tal
1 Building and Structure 131,933,069 131,933,069
Total 131,933,069 131,933,069

Addition to during the

c Opening (1.07.2022) Disposal
period
1 19332571 112,600,498 -
Total

Note During the period revalution was made and the revalution gain shown as addition to the year

Proportion of land & Building in PPE

Revalution gain As
Particulars Amount as on 30.06.2022
per IVS
Land 2,370,995 13,809,608
Infra 19,332,571 112,600,498.43
Total 21,703,566 126,410,106

Note Total revaluation gain As per IVS 126410, which is portionate into land & Building
 Variance (FS-Tally)
-
0

Closing

131,933,069
131,933,069

gain shown as addition to the year

Transffered to Land development

 HVC Audit Workpaper

Client Name: SCTML

Period: 1 July 2022 to 20 June 2023
Satement
Statement: Income of Financial Position
Statement
Acocunts Head: Property, Plant and Equipment Notes Reference no. 05

Furniture, Fixture and Fittings

SL No Name of the head Balance as per FS Balancec as per Tally Variance (FS-Tally)
1 Furniture and fixture 14,562,729 14,562,729 0
Total 14,562,729 14,562,729 0

SL No Opening (1.07.2022) Addition to during the period Disposal Closing

1 14311411 4,398,000 - 18,709,411

` 18,709,411

Sppliar Madona Ent.

Date Details Amounts Bank Statement Remarks
Tools & Spares 350,000
TDS Challan Not
TDS 3% 10,500 Found
VAT PAYABLE 7.5% -
Total 360,500
NOTE As Mushak 6.3 provided by suppler no vds deduction is allowed.

Sppliar Atlas Copco Bangladesh Ltd. Bank Statement Remarks

Date Details Amounts
Tools & Spares 2,850,000
TDS, VDS Challan
TDS 3% 85,500 Not Found
VAT PAYABLE 7.5%
Total 2,935,500
Sppliar Bengal Technology & Engineering Associates
Date Details Amounts Bank statement Remarks

Tools & Spares 650,000

CS,AIT, VAT challan
TDS 3% 19,500
not found
VAT PAYABLE 7.5%
Total 630,500

Sppliar Executive Technology Solution

Date Details Amounts Bank statement Rmarks
CS,Cheque,AIT,
VAT challan not
Tools & Spares 360,000 found
TDS 3% 10,800
VAT PAYABLE 7.5%
Total 349,200

Sppliar Bion Style Limited

Date Details Amounts Bank statement Rmarks
CS,Cheque,AIT,
VAT challan not
30.06.2023 File Cabinet(30000*1) 30,000 found
TDS 3% 783
VAT PAYABLE 7.5%
Total 29,217

Spplier Navana Furniture Ltd.

Date Details Amounts Bank Statements Remarks

18.05.2023 Cabinet 52,296 28.05.2023 AIT challan not found

TDS 3% 1,617
VAT PAYABLE 7.5% 8,087
Total 62,000
 HVC Audit Workpaper

Client Name: Borak Real Estate Limited

Period: 1 July 2022 to 20 June 2023
Statement: Satement
Income Statement
of Financial Position
Acocunts Head: Property, Plant and Equipment Notes Reference no. 04

Construction Equipment
SL No Name of the head Balance as per FS Balancec as per Tally Variance (FS-Tally)
1 Construction Equipment 63,353,436 63,353,436 -
Total 63,353,436 0

Addition to during the

SL No. Opening (1.07.2022) Disposal Closing
period
1 46327640 17,025,797 - 63,353,437
Total 63,353,437

Sppliar Getco Engineering

Date Details Amounts
24.10.2022 High Water supply machine 243,628
TDS 3% 7,535
VAT PAYABLE 7.5% 18,837
Total 270,000

Sppliar PNL HOLDINGS

Date Details Amounts
17.07.2022 Water pump (Net pay) 29,294
TDS 861
VAT PAYABLE -
Total 30,155
Note VDS not deducted as supplier provided 6.3

Sppliar khawja Enterprise

Date Details Amounts
17.07.2022 Fuel Dispenser 255,000
1.08.2022 TDS -
VAT PAYABLE -
Total 255,000
Sppliar Ezzi power tools
Date Details Amounts
21.12.202 Drill Machine 16,650
TDS - AIT not deducted
VAT PAYABLE -
Total 16,650

Sppliar Maimoon Hardware

Date Details Amounts Remarks
01.10.2022 vehicles Analyzer *(net pay) 47,001
VAT PAYABLE 7.5% 3,634 including
TDS 3% 1,454 including
Total 52,089

Sppliar Sany Heavy Industry India LTd

Date Details Amounts Remarks
Concrete Batching Plant ( usd
15,053,900
01.10.2022 145000*103.82)
LC OPENING CHARGE 16,426.60 including
L/C amendment charges 18,425.15
UPAS Acceptances 59,385 including
UPAS Interest 821,646.01
Total 15,969,782.610

NOTE:

Sppliar Maimoon Hardware

Date Details Amounts Remarks
16.04.2023 Demolition 21,600
VAT PAYABLE 7.5% Not deducted
TDS 3% Not deducted
Total 21,600

Sppliar Maimoon Hardware

Date Details Amounts Remarks
17.07.2022 water tank 500lt(net) 41,878
VAT PAYABLE 7.5% Not deducted
TDS 3% 1,122
Total 43,000

Spplier Khawja Enterprises

Date Details Amounts Bank Statements Remarks

Purchase Requisition, AIT,

1.07.2022 Fuel Dispenser 255,000 21.11.2021 Vat, challan not found
TDS 3% -
VAT PAYABLE 7.5% -
Total 255,000

Spplier Gazi Tanks

Date Details Amounts Bank Statements Remarks

Purchase Requisition, AIT,

11.07.2022 Water Tank 2 pc 72,539 02.10.2022 Vat, challan not found
TDS 3% 2,243
VAT PAYABLE 7.5% 11,217
Total 86,000

Spplier Maimoon Hardware

Date Details Amounts Bank Statements Remarks
Hydraulic Wheel Jack, AIT, Vat, Delivery, challan
18.10.2022 Pneumatic Gun 23,931 02.10.2022 not found
TDS 3% 740
VAT PAYABLE 7.5% 1,850
Total 26,521
 HVC Audit Workpaper

Client Name: Borak Real Estate Limited

Period: 1 July 2022 to 20 June 2023
Statement: Satement of Financial Position
Income Statement
Acocunts Head: Property, Plant and Equipment Notes Reference no. 04

Electric Equipment
SL No Name of the head Balance as per FS Balancec as per Tally Variance (FS-Tally)
1 Electric Equipment 19,114,213 19,114,212 1
Total 19,114,213 19,114,212 1

Addition to during the

SL No Opening (1.07.2022) Disposal Closing
period
1 13424469 5,689,754 - 19,114,223
Total 19,114,223

Sppliar BRB Cables Ltd.

Date Details Amounts Bank statement Rmarks
17.08.2022 Celling Fan 27,854
TDS 3% 836
VAT PAYABLE 7.5%
Total 27,018
Sppliar AC World electronics
Date Details Amounts Bank statement Rmarks
25.08.2022 Split type AC 43,000
TDS 3%
VAT PAYABLE 5% 2,150
Total 45,150

Sppliar RANGS
Date Details Amounts Bank statement Rmarks
02.10.2022 Microwave ovens 10,500
TDS 3%
VAT PAYABLE 7.5%
Total 10,500

Sppliar Energypac
Date Details Amounts Bank statement Rmarks
07.03.2023 Sub station works_11KV 4,800,000
TDS 3%
VAT PAYABLE 7.5%
Total 4,800,000

Sppliar Fair Distribution Ltd.

Date Details Amounts Bank statement Rmarks
Interective CS,AIT,challan not
30.06.2023 Display(806250*1) 727,500 22.06.2023 found
TDS 3% 22,500
VAT PAYABLE 7.5% 56,250
Total 806,250
 HVC Audit Workpaper

Client Name: Borak Real Estate Limited

Period: 1 July 2022 to 20 June 2023
Satement
Statement: Income of Financial Position
Statement
Acocunts Head: Property, Plant and Equipment Notes Reference no. 04

Computer Equipment
SL No Name of the head Balance as per FS Balancec as per Tally Variance (FS-Tally)
1 Computers and Accessories 15,290,799 15,290,799 (0)
Total 15,290,799 15,290,799 (0)

SL No Opening (1.07.2022) Addition to during the period Disposal Closing

1 13517835 1,772,965 - 15,290,800
Total 15,290,800

Sppliar TALUKDER COMPUTER

Date Details Amounts
17.07.2022 Network Rack, switch 51,908
VAT PAYABLE 7.5% 4,014
TDS 3% 1,605
Total 57,527

Sppliar TALUKDER COMPUTER

Date Details Amounts for my
17.07.2022 Desktop 87,995 127,400
 TDS 3% 2,721 3,940
VAT PAYABLE 7.5% 6,804 9,851
Total s 141,191

note Assets not book as required value

Sppliar All in all bd corporation

Date Details Amounts
17.07.2022 Desktop 106,000
TDS 3% 3,278
VAT PAYABLE 7.5% - vds need to deduct
Total 109,278

Sppliar All in all bd corporation

Date Details Amounts
17.07.2022 HP laptop 71,000
TDS 3% 2,196
VAT PAYABLE 7.5% 5,490
Total 78,686

Sppliar Ryans it ltd

Date Details Amounts
17.07.2022 Micrrosoft surface pro 165,000
TDS 3% 5,103
VAT PAYABLE 7.5% -
Total 170,103 not booked in full value in assets register

Sppliar Resource Technology

Date Details Amounts
17.07.2022 Desktop 19' 10,500
TDS 3% 325
VAT PAYABLE 7.5% -
 Total 10,825
-

Sppliar Paxzone Electronics

Date Details Amounts Bank Statements Remarks
AIT, VAT challan not
01.06.2023 Monitor (10528*1) 9,500 22.06.2023 found
TDS 3% 294
VAT PAYABLE 7.5% 735 10,528 10,528
Total 10,528 734.51 735
9,793
293.80

Spplier All in All BD Corporation

Date Details Amounts Bank Statements Remarks
Cheque, AIT challan
01.06.2023 HP Printer (84781*1) 76,500 22.06.2023 not found
TDS 3% 2,366
VAT PAYABLE 7.5% 5,915
Total 84,781

Spplier Talukder Computer & Solutions Ltd.

Date Details Amounts Bank Statements Remarks
VAT, AIT challan not
03.04.2023 PC, UPS, Toner 73,400 15.03.2023 found
TDS 3% 2,270
VAT PAYABLE 7.5% 5,675
Total 81,345

Spplier All in All BD Corporation

Date Details Amounts Bank Statements Remarks
 Purchase requisition,
CS, Delivery, AIT
01.06.2023 Computer Monitor (10196*2) 18,400 21.06.2023 challan not found
TDS 3% 569
VAT PAYABLE 7.5% 1,423
Total 20,392

Spplier Annex International

Date Details Amounts Bank Statements Remarks

03.04.2023 HP Laptop(79794*2) 144,000 01.03.2023 AIT challan not found

TDS 3% 4,454
VAT PAYABLE 7.5% 11,134
Total 159,588

Spplier All in All BD Corporation

Date Details Amounts Bank Statements Remarks
AIT,VAT challan not
03.04.2023 HP Laptop(84227*1) 76,000 08.02.2023 found
TDS 3% 2,351
VAT PAYABLE 7.5% 5,876
Total 84,227

Spplier Vital Computers

Date Details Amounts Bank Statements Remarks
AIT,VAT challan not
28.03.2023 Canon Printer(27500*1) 24,814 11.04.2023 found
TDS 3% 767
VAT PAYABLE 7.5% 1,919
Total 27,500
Spplier All in All BD Corporation
Date Details Amounts Bank Statements Remarks

21.05.2023 HP Laptop(95863*1) 86,500 04.06.2023 AIT challan not found

TDS 3% 2,675
VAT PAYABLE 7.5% 6,688
Total 95,863

Spplier All in All BD Corporation

Date Details Amounts Bank Statements Remarks

21.05.2023 HP Laptop(86998*1) 78,501 04.06.2023 AIT challan not found

TDS 3% 2,428
VAT PAYABLE 7.5% 6,070
Total 86,998

Spplier Annex International

Date Details Amounts Bank Statements Remarks
VAT, AIT challan not
08.05.2023 HP Laptop(80348*1) 72,500 21.05.2023 found
TDS 3% 2,242
VAT PAYABLE 7.5% 5,606
Total 80,348

Spplier Annex International

Date Details Amounts Bank Statements Remarks
VAT, AIT challan not
16.05.2023 Canon Printer(24742*1) 24,000 30.10.2022 found
TDS 3% 742
VAT PAYABLE 7.5% -
Total 24,742
Spplier Vital Computers
Date Details Amounts Bank Statements Remarks

08.05.2023 HP Laptop Probook(90876*1) 82,000 25.05.2023 AIT challan not found

TDS 3% 2,536
VAT PAYABLE 7.5% 6,340
Total 90,876

Spplier All in All BD Corporation

Date Details Amounts Bank Statements Remarks

08.05.2023 Printer(16402*1) 14,800 28.05.2023 AIT challan not found

TDS 3% 458
VAT PAYABLE 7.5% 1,144
Total 16,402

Spplier All in All BD Corporation

Date Details Amounts Bank Statements Remarks
HP Laptop
14.05.2023 Probooks(95863*1) 86,500 28.05.2023 AIT challan not found
TDS 3% 2,675
VAT PAYABLE 7.5% 6,688
Total 95,863

Spplier All in All BD Corporation

Date Details Amounts Bank Statements Remarks
HP Laptop
13.05.2023 Probooks(95863*1) 86,500 28.05.2023 AIT challan not found
TDS 3% 2,675
VAT PAYABLE 7.5% 6,688
Total 95,863
Spplier Vital Computers
Date Details Amounts Bank Statements Remarks

Purchase Requisition,
AIT, Vat, Delivery,
28.12.2022 Desktop Computer 3 pc 159,000 23.11.2022 challan not found
TDS 3% 4,918
VAT PAYABLE 7.5% -
Total 163,918

Spplier All in All BD Corporation

Date Details Amounts Bank Statements Remarks

Purchase Requisition,
AIT, Vat, Delivery,
11.06.2023 Router 2,250 23.11.2022 challan not found
TDS 3% 70
VAT PAYABLE 7.5% 174
Total 2,494

Spplier Vital Computers

Date Details Amounts Bank Statements Remarks

Purchase Requisition,
AIT, Vat, challan not
28.03.2023 Scanner and Printer 38,500 23.11.2022 found
TDS 3% 1,191
VAT PAYABLE 7.5% 2,977
Total 42,668
 Borak Real State Ltd.
Revised WIP (Note-09)
For the year ended 30 June 2022
A B C=A+B D

Cost
Transfer
red to Cost incurred
Opening
Project Name Investm during the Total Cost
Balance
ent year
Properti Percenta
es ge of
Cost
DCC 629,499,525 54,710,432 684,209,957 8.8708
Unique Grand Valley 370,751,591 401,869 371,153,460 4.8120
Borak Zohir Tower 806,924,564 10,254,609 817,179,173 10.5947
Unique Biz Center 74,494,212 3,288,523 77,782,735 1.0085
Unique Acropolis 5,522,129,497 31,791,319 5,553,920,816 72.0065
Unique Minarva 199,082,883 300,732 199,383,615 2.5850
Unique Wisteria - 9,448,369 9,448,369 0.1225
7,602,882,273 - 110,195,852 7,713,078,125 100
ak Real State Ltd.
sed WIP (Note-09)
ear ended 30 June 2022
E F G H= E+F+G I K=C+H-I

Constru
Financial Administrativ WIP Closing
Direct Cost ction
Expenses e Exp. (80%) Increased Balance
Cost

22,490,870 1,202,994 7,982,929.81 31,676,794 #REF! #REF! 715886751

12,200,296 652,571 4,330,384 17,183,251 388,336,711 388336711
26,861,740 1,436,784 9,534,331 37,832,855 855,012,028 855012028
2,556,819 136,759 907,520 3,601,099 81,383,833 81383833
182,564,587 9,765,035 64,799,642 257,129,264 5,811,050,081 5811050080
6,553,998 350,561 2,326,282 9,230,841 208,614,456 208614456
310,580 16,612 110,238 437,430 9,885,799 9885799
253,538,891 13,561,317 89,991,326 357,091,534 #REF! #REF!

#REF!
#REF!
0
0
0
1
0
(0)
 Borak Real Estate Limited
6. Motor vehicles
SL No Name of the head Balance as per FS Balancec as per Tally Variance (FS-Tally)
1 Motor vehicles 219,102,415 219,102,415 0
Total 219,102,415 219,102,415 0

SL No Opening (1.07.2022) Addition to during the period Disposal Closing

1 171392659 47,709,756 - 219,102,415
Total 219,102,415