consolidated - ncpcr

I ~ National Commission for Protection of Chilct Rights,_ 5th Floor, Chanderlok Building,

By:-

New Delhi-110001

Consolidated Financial Statement

for the

Financial Year 2014-15

RRCA & Associates. Chartered Accountants SOSA, Fifth Floor, D-4, Rectangle-1 District Centre, Saket, New Delhi-110017

...

..,.

CONSOLIDATED FINANCIAL STATEMENT National Commission for Protection of Child Rights

. 5th Floor, Chanderlok Building 36, Janpath, New Delhi - 110 001

BALANCE SHEET AS AT 31ST MARCH 2015

CORPUSlCAPITAL FUND AND LIABILITIES Schedule Current Year

CORPUS/CAPTIAL FUND 1 63,108,366.90 RESERVES AND SURPLUS 2 -

_}? __ -K HD/ENDOWMENT FUNDS 3 198,000.00 SECURED LOANS AND. BORROWINGS 4 - .

UNSECURED LOANS AND BORROWINGS 5 -DEFERRED CREDIT LIABILITIES 6 -CURRENT LIABILITIFS AND PROVISIONS . 7 3,119,558.55.

TOTAL 66,425,925.45

ASSETS

FIXEDA$ETS 8 6,348,091.00 INV~·1_w_ · ,.1~·- FROM _F__ _F_IC_ED FUNDS 9 -INVFSTMEN'IS- OTHERS 10 -CURRENT A$ETS, LOANS, ADV ANCFS ETC. 11 60,077,834.45 MISCELLANEOUS. EXPENDITURE (to the extent not written off or adjusted)

TOTAL 66,425,925.45

SIGNIFICANT ACCOUNTING POLICIES 24 AND NOTES ON ACCOUNTS 25

(Amount in Rs~) Previous Year

59,818,700.66 -

198,000.00 ---

2,768,656.75

62,785,357.~1

7,710,067.44 --

55,076,732.97 -

62,786,800.41

CONSOLIDATED FINANCIAL STATEMENT

National Commission for Protection of Child Rights . 5th Floor, Chanderlok Building 36, Janpath, New Delhi - 110 001

INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR YEAR ENDED 31ST MARCH, 2015

INCOME

Income from Sales I Services Grants I Subsidies Fees/ Subcriptions

Income from Investments (Income on Invest from earmarked Funds transferred to Funds) Income from Royalty, Publication etc. Interest Earned Other Income Increase/(decrease) in stock of Finished goods and works-in-progress

TOTAL(A)

EXPENDITURE

Establishment Expenses Office & Other Administrative Expenses etc. Expenditure on Grants, Subsidies etc. Interest Depreciation (Net Total at the year-end) (Corresponding to Schedule 8)

TOTAL{B)

Balance being excess of Income/ (Expenses) over Expenditure/Income (A-B) Transfer to Special Reserve (Specitv each) Transfer to I from General Reserve

BALANCE BEING SURPLUS/ (DEFICIT) ~D TO CORPUS/ CAPITAL FUND SIGNIFICANT ACCOUNTING POLICIES AND NOTES ON ACCOUNTS

• ·;

\ • . . '\

Schedule

12 13 14

15 16 17 18

19

20 21 22 23

.~

24 25

(Amount in Rs.) CwrentYear Previous Year

- -126,417,000.00 151,985;529.00

- -

- -- -

1,075,344.00 1,283,293.00 570,843.00 270,215.75

- -

128,063,187.00 153,539,037.75

13,203,415.00 25,390,329.00 110,599,652.72 109,058,831.70

- -- -

970,453.04 1,491,446.71

124,773,520.76 . 135,940,607.41

3,289,666.24 17,598,430.34

3,289,666.24 17,598,430.34

•

O.P.Saxena AO,NCPCR

RECEIPTS

(I) Ooening Balances: a} Cash in hand (Including Imprest} b} Bank Balances (i} In current accounts( ·· r ·t bal.) ii) In desposit accounts

(iii) Savings accounts Adjustment of previous year advance

fill ~rants Received: a) From Government of India:-

For Capital & Revenue -b) From State Government c) From other sources (Unicef India) d) From Naxal· Management Division e}MHA(Grant for Kolcrajhar &: Chirant:)

(IID Income 1n Investments from: a) F.armarked/Bndow. Funds b) Own Funds (0th. Investment)

lM Interest Received: a) On Bank d~yuo~ts b) Loans, Advances etc.

M Other lncome:i§ .... .... :

RTI Fee Received . Reimbursment ;.

Sale of old News papers and Magzines Tender M~~-,. :--~~~.Y M---ir Received - ·- - ·-(Pl .~Retum ~•··- I . Refund Of Grant Sale of Fixed Assets

i Core Activities for State:'.'" & _ .,tative Other VD.& -- •

\ ---•v .. ,.. ~CPCR

'I: '"

(VII) Other Redepts Advances Recoveied Receipts from State t-: __ e

TOTAL

National Commission for Protection of Child Rights 5th Floor, Chanderlok Building 36, Janpath, New Delhi .:.110 001

RECEIPfS AND PAYMENTS FOR THE YEAR ENDED 31ST MARCH,2015

Cm1entYear Previous Year PAYMENTS Current Year

fD~ses: a) F.stablishment :- ... 13,203,415.00 b:-.::· - & Other Admmistration :- ::.. - 109,642,931.92 -c} Exr-- on Grant&: Subsidies etc. d) TDS & Other ~ir-ble amount of last vear

12,300.00 34,574,276.37 28,059,111.62 nn p.,, ---~nts made a funds

for various nmfects:

Out of F.armarked/Endowment funds (Unicef India) Naxal Management Division

126,417,000.00 155,459,000.00 MHA(Grant for Kolcraihar &: CUran2) Grant Refund to Government of India

139,832.00

- (IID lnvabnents gd dgosft gde: a) Out of F.armarked/Bndowment funds b) Out of Own Punds (Investments-others

-- (IY} Expenclitare on Fixed Assets A:

~J?ital Work-in-Prouen: a) Purchase of Fixed Assets 226,295.00 b) Exp. On Capital Work-in-vi_ rm~ ___

M Loans 6: Advances: a) To the Government of India

1;075,344.00 1,283,293.00 b) To the State Government

- c)Toothers 1,492.925.00 d) Recovered &: 1'8id to 1)8rent office e) To Security Deposit 96,000.00 (VI) Finance n ·o-- (Interest):

2,634.00 1,()85.00 120,500.00 - fY:ID Other Pa1naents ISoedf!): 17,194.00 7,959.00 Payment for Stale ~ue

1-_ • ·- .1 Mvan;;y refunded -

- Sundrv Creditors

- NQJCR 103,602.00 Other Payables 12,000.00

261,171.75 OOID Cosing Balances: 326,913.00

- a) Cash in hand~"- : .. dfng Im;. :) 174,335.00 b) Bank Balances:-

- (i) In canent accounts (ii) Ind .. "t accounts · 12.3()().00

116,417.00 (iii) Savino accounts 37,987,896.4.5 4,000.00

162,661,76337 185,506,20& 'R TOf AL 162,661,76137

(Amount in Rs.) Previous Year

25,270,954.00 109,890,128.00

-201,447.00

644,832.00 412.000.00 563,155.00

3,473,471.00

--

1,082,876.00 -

--

9,374,665.00

18,400.00

-

34,574,276.37

185,506,20437

'.


National Commission for ·Protection of Child Rights 5th Floor, Chanderlok. Building 36, Janpath, New Delhi -110 001

SCHEDULES FORMING PART OF BALANCE SHEET AS AT 31ST MARCH, 2015

SCHEDULE 1- CAPITAL FUND: Balance as at the beginning of the year Add : Contributions towards Corpus/ Capital Fund Add: Prior Period Adjustment in response of audit rectification Add/ (Deduct) : Balance of net income/ (expenditure) transferred from the Income and Expenditure Account

BALANCE AS AT THE YEAR- END

SCHEDULE2-RESERVESANDSURPLUS: 1. CAPITAL RESERVE As per last Account Addition during the year Less : Deductions during the year

2. REVALUATION RESERVE : As per last Account Addition during the year Less : Deductions during the year

As per last Account Addition during the year Less : Deductions during the year

4. GENERAL RESERVE : As per last Account A~dition during the year Less : peductions during the year

TOTAL

o.P. Saxena AO.NCPCR

-

Current Year Previous Year

59,818,700.66 42,220,270.12 --

3,289,666.24 17,598,430.34

63,108,366.90 59,818,700.66

- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -

- -

•

....

CONSOUDA'I'ED FINANCIAL STATEMENT

National Commission for Protection of Child Rights · 5th Floor, Chanderlok Building 36, Janpat~ New Delhi -110 001

SCHEDULES FORMING PART OF BALANCE SHEET AS AT 31ST MARCH. 20i.5

SCHEDULE 3- EARMARKED FUNDS : a) Opening balance of the funds b) Additions to the Funds : (i) Grants (Non-Plan):

a) Revenue expenses b)Capital Expenses

(ii) -Income from Investments made on account of funds (iii) Other additions (specify nature): International Meet Re · ation Fee

TOTAL a+b

c) Utilisation/Expenditure towards objectives of funds (i) Capital Expenditure *Fixed Assets *Others

(ii) Renenue Expenditure •Salaries, Wages and allowances etc. *Rent •Other Administrative Expenses •Refund of Grants

International Meet

·-- _ .. ...,..

O.P.Saxeml .. NCPCR ~AO,.

Unicef India Naxal Mana ement Division As On 31.03.15 As On 31.03.14 As On 31.03.15 As On 31.03.14

- 505,000.00 - 412,000.00

- - - -139,83200 -

- -

- -644,83200 412,000.00

- -

644,832.00 - 412,000.00

-- -

- -- - -

644,832.00 412,000.00

-

Amount in Rs. Naxal Mana ement Division

As On 31.03.15 As On 31.03.14 198,000.00 -

--- 761,155.00

-- -- -

198,000.00 761,155~00

- 563,155.00

- --

- -563,155.00

198,000.00 198,000.00

i·

t


National Commission for Protection of Child Rights 5th Floor, Chanderlok Building 36, Janpath, New Delhi -110 001

SCHEDLES FORMING PART OF BALANCE SHEET AS AT 31.03.2015

SCHEDULE 4- SECURED LOANS & BORROWINGS:

.

TOTAL

SCHEDULES - UNSECURED LOANS & BORROWINGS:

TOTAL #

SCHEDULE 6 - DEFERRED CREDIT LIABILITIES:

TOTAL

~I'd----····

O.P. Saxena . AO,NCPCR

Current Year

-

.

--

Current Year

-

--

Current Year

-

--

Previous Year

-

--

Previous Year

-

-\

-

Previous Year

-

--

w f-;l

. ~L~ ! ...


National Commission for Protection of Child Rights 5th Floor, Chanderlok Building 36, Janpath, New Delhi -110 001


Current Year SCHEDULE 7 - CURRENT LIABILITIES AND PROVISIONS: A. CURRENT LIABILITIES Sundry Creditors 1,170.00 Govt & Statutory Dues Payable 256,474.00 Advances Recovered from Employees payable to Parent Office -Others Payable- Security Money 196,895.55

- Stale Cheques 16,532.00 Provision . 465,070..00

Total A 936,141.SS I'

B. PROVISIONS: 1.For Taxation

2. Gratuity 120,885.00 3. Superannuation/ pension 201,858.00 4. Accumulated Leave Encashment 225~748.00

5. Trade Warranties/ claims 6. Others ( s~-.;.. : ~Y)

Provision for Expenses 1,634,926.00

Total B. 2,183,417.00

Total{ A+B) 3,119,558.55

Previous Year

1,169.00

96,180.00

-96,895.55

16,532.00

210,776.55

-120,885.00

204,229.00

250,526.00

--

1,982,240.20

2,557,880.20

2,768,656.75

ICHEQVLE 1. FIXED mm• on 11.n,2011

DESRIPTION

A. FIXED ASSETS : 11.1 A.Mn: al Freehold bl Leasehold 12 1:11 Ill nttJn.~·

al On Freehold Land bl On Leasehold Land C) u .... -· .... _ flatllPremllel en C!. rum.. on l.8nd not~...:.Ntoht~ 3. PLANT .MACHINERY

& OFFICE EQUIPMENT 4. FURNITURE & FIXTURES 5. COMPUTERIPERIPHERALS 8. LIBRARY BOOKS 7. TUBEWELLS & W. SUPPLY 8. OTHER FIXED ASSETS

TOTAL B. CAPITAL WORK-IN.PROGRESS

GRAND TOTAL

O.P.Saxena AO.NCPCR

.. ~:.. ...................................... ~~~,,: .. llJl .... 'llli'"""""'o;l~ ... -4, '"~·--"-····"""''''"'-•• ·-·-· • • • ···--" --....... .li'

CONSOLIDATED FINANCIAL STATEMENT.

Natlonll Comml11lon for Plotedlon of Chld Rlgllta 5th Floor, a.dertok Buldlng 38, .... New Oelll -110 001

G BLOCK Coatlnlu- Actdltlona Deductions ......... Upto .,,, ......... ......... SOct.14 a0ct.14 ... ,... oftlle

- - - -- - - -- - - -- • - -• - - -- - - -- - - -- - - -- - - -

7.821.930.00 24.380.00 181.801.00 2.133.292.00 e.834.492.oo - - -7. 764.518.00 3.4'85.00 . -

539.862.00 12.370.00 24.199.00 18.00 - - - -- - - -22..780.100.00 .0.1H.OO 111.100.00 2..133.308.00 - - - -n.,7eo_am.oo .0.111.00 118..100.00 2..1·· ......

s'~"' · ,~s 11\t' s~~\" ~ \at''l uor:.~·\\I\ ccr'.\8 , t".:Q'?'

"-.S\\\;.-\,.- 'QE·t ~ ,.J rC'\Q\~ \"" S r . \.f,elil 'o\,i\1'\\:o" ~\G'f\\

•. !:. "' {,·;1:-~ f'-\.. '~ 'J or: C\.\\ \.. \) ~ e\0~ {\le fl\ ~' .. • . . .. .~...,.\$\\~ c\_.,,,.l oe

.... _ .• -( .. \ \ j' &. .\•'.) \;-.•\~:.· _,. . •·· ,,.~ \t-.1'.)\,,e~ .· ~ \\°\O'~

; ' ., ()I ,. .. ,-..$·, \). <. ' ~ "'··· ... , .

eo.tlnllu- Aa.ttlle don at the ......... , ........ ., .... ,...

- -- -- -- -- -- -• -- -• •

5.874.899 4.415710.00 e.834.492 2.7.S.298.00 7.797.981 7.31$7 784.00

578.415 520.782.00

- -- -zo.8U.787.oo 11.050.114.00

- . Z0..853.717.00 11.0I0.114.00

Amount In Ra. DEPRECIATION NET BLOCK

On On Toal up Aa.tthe Aa.tthe OpenlngwrN Deductlona to the ClaTent ,, .... Md~ during ,.. ........ ,. ..... ,..... ... ... ,,... ... ....

- . - - -- - - - -- - - - -- - - - • • - - - -- - - - -- - - - -- - - - -- - - - -

295.032.00 1.515.311.28 3.195 L'V>.00 ~479.Mla " 'JnA """.00 «>8819.00 - 3.156.117.00 3.879.375 4.088.194.00 2«>529.21 - 7.908.313.00 1.§iMR 396.732.00 28.074.00 - 548838.00 29.579 19.100.00

- - - - -- - - - -170 .. .i .. "1 1.111.311.28 14.IOl.191.00 l..Ml.091.00 7 .710.247 .oo

- - - - -170 .. &..41 '1 1.111..311.21 1.t..IOl.191.00 ..... 091.00 7.710.247.00

'I·

,· · .... )l) .. n:i. ),~

•' ;/

:i

I ., :} ., ; ' :f i

1 1 t ~ i


National Commission for Protection of Child Rights Sth Floor, Chanderlok Building 36, Janpath, New. Delhi -110 001


l SCHEDULE 9- INVESTMENT FROM EARMARKED FUNDS: ·Current Year

:j If, 9

i

I

TOTAL

SCHEDULE 10 - INVESTMENT OTHERS : .

TOTAL

--------

Current Year

---------

Previous Year

--------

Previous Year

----

' -----

( '1)l . ' )

. !) ~

J;1

£'> ·-~


Sth Floor, Chanderlok Building 36, Janpath, New Delhi -110 001 SCHEDULES FORMING PART OF BALANCE SHEET AS AT 31ST MARCH, 2015

SCHEDULE 11- CURRENT ASSETS,LOANS, ADVANCES ETC.

A. CURRENT ASSETS : 1. Inventories :

2. Sundry Debtors :

Total

a) Debts Outstanding for a period exceeding six months

b) Others 3. Cash balances in hand (including cheques/drafts and imprest): 4. Bank Balances : a) With Scheduled Banks : * On Current Accounts * On Deposit Accounts (includes margin money) * On Savings Accounts

Total

b) With non-ScJ:ieduled Banks : * On Current Accounts * On Deposit Accounts * On Savings Accounts

Total 5. Post Office-Savinsrs Accounts

TOTAL(A) B. LOANS, ADVANCES AND OTHER ASSETS 1. Loans: a) Staff b) Other Entities engaged in activities/ objectives similar to that of the Entity c) Other (Advance to Resourse Persons)

Total

2. Advances and other amounts recoverable in cash or in kind or for value to be received : a) On Capital Account b) On Revenue Account** c) Other:

Secruity Deposit ( Phones) Secruity Deposit (Rent paid to NDMq Secruity Deposit (Electricity)

Total

3. Income Accrued : a) On lnvesbnents from Earmarked Funds b) On Inves~ents - Others c) On Loans and Advances

Total

4. Oaims Receivable : TOTAL(B)

TOTAL(A+B)

Current Year

--

-

-12,300.00

37,987,896.45 38,000,196.45

--

-38,000,196.45

11,057.00 -

15,650.00 26,707.00

-13,598,764.00

-4,039.00

8,352,128.00 96,000.00

22,050,931.00

-22,077,638.00 60,0,77,834.45

t::::====================================================~

~, t'\

-~- sa~ena o.P .. cPCR A.O.N

~ 1r- AS8,.. fj_U ~"-

~ ,::;, \

i~' ~~' ~~ " . ~~

Previous Year

-----

12,300.00 34,574,276.37 34,586,576.37

-----

34,586,576.37

132,855.00 -

17,093.00 149,948.00

-11,984,041.00 .

-4,039.00

8,352,128.00

20,340,208~00

----

20,490,156.00 55,076,732.37

;

1)»~

.

.. :,·.·~"-.:.·

\

' CONSOUDATED FINANCIAL STATEMENT National Commission for Protection of Child Rights

5th Floor, Chanderlok Building 36, Janpath, New Delhi -110 001

J SCHEDULES FORMING PART OF INCOME & EXPENDITURE FOR THE YEAR ENDED 31st MARCH 2015 .

I (Amount in Rs.)

' Current Year Previous Year

SCHEDULE 12 ·INCOME FROM SALE~SERVICES 1 l Income from Sales a) Sale of Finished Goods b) Sales of Raw Material c) Sale of Scraps

2) Income from Services a) Labour and Processing Charges b) Professional/Consultancy Services c) Agency Commission and Brokerage d) Maintenance Services (Equipment/Pror-2· i.y) e) Other ($;: :-:ify)

TOTAL

SCHEDULE 13 - GRANf~SUBSIDIES : (Irrevocable Grants & Subsidies Received) 1) Central Government Received in Current Year in Re~1~1' Course

Grant Received in NCPCR Grant Received in RTE Grant Received in BBS Grant Received in Pilot Pogrames

2) State Government (s) 3) Government Agencies 4) Institutions/WeJfare Bodies 5) International Organisations 6) Other (Sr~·;:v)

TOTAL

O.P. Saxene AO,NCPCFt

.

- -- -- -

-- -- -- -- -- -- -

89,160,000.00 103,651,000.00 37,257,000.00 51,808,000.00

- -- (3,473,471.00) - -- -- -- -- -

126,417,000.00 151,985,529.00

,

i. ' -

CONSOUDATED FINANCIAL STATEMENT National Commission for Protection of Child Rights

Sth Floor, Chanderlok Building 36, Janpath, New Delhi -110 001

1 SCHEDULES FORMING PART OF INCOME &t EXPENDITURE FOR THE YEAR ENDED 31st MARCH 2015 . J "

SCHEDULE 14 - FEES/ SUBSCRIPI'IONS :

TOTAL

SCHEDULE 15 - INCOME FROM INVESTMENT:

TOTAL

o.P. Saxena· AO,NCPCR

Current Year

-----

. --

Current Year

--------

...

Previous Year

--------

Previous Year

---------



•

SCHEDULES FORMING PART OF INCOME &t EXPENDITURE FOR THE YEAR ENDED 31st MARCH 2015 ·

SCHEDULE 16 - INCOME FROM ROYALTY, PUBLICATION ETC. : 1) Income from Royalty 2) _Income from Publications 3) Others (specify)

TOTAL

SCHEDULE 17 - INTEREST EARNED: 1) On Term Deposits : a) With Scheduled Banks 1;>) With Non-Scheduled Banks c) With Institutions d) others 2) On Savings Accounts :-a) With Scheduled Banks b) With Non-Scheduled Banks c) With Institutions d) others 3) On Loans: a) Employees/Staff b) Others 4) Interest on Debtors and Other Receivables

TOTAL

o.P, Saxen'· AO,NCPC~R

.

(Amount in Rs.) Current Year Previous Year

- -- -- -

- -Current Year Previous Year

- -- -·- -- -

1,075,344.00 1,283,293.00 - -- -- -- -- -- -

1,()75,344.00 1,283,293.00

.. ;

' ·~


5th Floor, Chanderlok Building 36, Janpath, New Delhi-110 001

SCHEDULES FORMING PART OF INCOME & EXPENDITURE FOR THE YEAR ENDED 31st MARCH 2015

SCHEDULE 18 - OTHER INCOME: 1) ProfitonSa/e/dis~al of Assets a) Owned assets b) Assets acquired out of grants, or received free of cost 2) "R•::=--=·rt Incentives realized 3) Fees Received under RTI Act 4) Reimbur~ent of Previousexpenses 5) Miscellaneous Income Sale of old newspa~i and ma~azines Adjustment of previous year advances Tender Application Fees Refund of Grant Core Activities for State Representative

TOTAL

SCHEDULE 19 • INCREASEDL(l2ECREASE) IN STOCK OF FINISHED GOODS & WORK IN PROGRESS:

a) Cosing stock i) Finished Goods ii) Work-in-pro~ess b) Less: ,~ling Stock i) Finished Goods ii) Work-in-pro~ess

TOTAL

SCHEDULE 20 - ESTABLISHMENT EXPENSES : a) Salaries and Wages b) Allowances, Bonus and honorarium c) Reimbushment of Tution Fee d) Pension, Gratuity & leave s~l~ry contribution e) Medical ·f.'CJ.~Q~

If) LTC Ex-1Aa es g) Employer Contribution to PF

Total {A}

Pension Provision Gratuity Provision Accumulated leave ~1~.rv Provision

Total (B) TOTALA+B

O.P. Saxena AO. NCPCR

Current Year Previous Year

---

2,634.00 1,085.00 120,500.00

-17,194.00 7,959.00

326,913.00 --

103,602.00 -261,171.75

570,843.00 270,215.75

Current.Year Previous Year

- -- -- -- -- -- -

Current Year Previous Year· 12,529 ,920.00 23,964,314.00

- -28,500.00 96,916.00

- -11,199.00 35,034.00 72,854.00 161,088.00

133,336.00 167,466.00 12,775,809.00 24,424,818.00

201,858.00 460,572.00

- -225,748.00 504,939.00 427,606.00 . 965,511.00

13,203,415.00 25,390,329~00

....


5th Floor, Chanderlok Building 36, Janpath, New Delhi- 110 001 SCHEDULES FORMING PART OF INCOME le EXPENDITURE FOR THE YEAR ENDED 31st MARCH 2015

SCHEDULE 21- OFFICE&: OTHER ADMINISTRATIVE EXPENSES:

Office RYnenses Staff Car&: Other Vehicle Exvci es including Conveyance Postage and Tele~am Charges Stationery, Printing & Desining Telephone &: Internet Lease Line Charges Water and Electricity charges Other ExlJCl,lSes: a) Bank Charges b) Office & Misc. R~y~ es c) Repair and Maintenance (Building & Others) d) Computer Maintenance Ex~&Se e) Library 14':-.: ~.!. ·- s Other Adninistartive Expenses Newsµa~, Books and Periodicals Publication --µa-~s

Travelling E:-_;: ~.;es Hospitality &: Meeting Expenses Advertisement and Publicity Audit Fees Legal & Professional Charges Office Renovation Expenses Office Rent Parking Charges Rent to Photocopier Security, Menpower and Qeaning -.; .. ces

r

Interest Others Competition- Hindi Pakhwada Fee &: Honorarium --pa es Leave Encashment Wages Translation·Charges Misc . __. .. ces

·r

Loss on sale of Fixed Assets Total

._,a.c~ for NCPCR - -jA:.& es for RTE Project

Expenses for BBS - es for Pilot Programe ·VC

GROSS TOTAL

· ·o~ Saxena· AO,NCPCR

Current Year

1,531,045.00 360,909.00

1,639,690.00 1,230,706.00 1,850,421.80

6,931.00 914,523.00

11,213,101.00 144,540.00

4,665.00

62,987.00 672,899.00

2,925,264.00 206;169.00 288,220.00 327,245.00

1,063,584.00 26,659,953.00 23,779,738.00

60,000.00 -

3,497,025.00

70,000.00 14,110,010.00

·-5,658,101.00

-86,904.00

605,803.00 98,970,433.80 6,181,512.92 5,447,706.00

--

110,599 ,652.72

Previous Year

3,731,701.00 471,198.00

1,856,778.00 1,171,288.00 1,300,586.20

15,170.50 436,120.00 262,016.00 118,373.00

-

87,772.00 679,266.00

4,727,801.00 440,765.00

1,831,075.00 273,740.00

3,918,304.00 -

. 55,685,150.00 60,000.00 64,099.00

6,581,332.00 -

128,011.00 9,359,020.00

16,165.00 2,324,457.00

3,500.00 40,771.00

-95,584,458.70 3,520,666.00 8,260,924.00 1,052,425.00

640,358.00 109,058,831.70

..

CONSOUDATED FINANCIAL STATEMENT . National Commission for Protection of Child Rights


SCHEDULE 22 - EXPENDITURE ON GRANT, SUBSIDIES ETC:

a) Grant Given to Institutions/ Oraganisation (AnnexurE!-B) b) Subsudies Given to Institution/ Oraganisation

Total

SCHEDULE 23 - INTEREST :

a) Grant Given to Institutions/ Oraganisation (Annexure-B) b) Subsudies Given to Institution/ Oraganisation

Total

0.P. Saxena .AO,NCPCR

Current Year

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Current Year

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Previous Year

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Previous Year

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SCHEDULE 24:-SIGNIFICANT ACCOUNTING POLICIES

1. Basis of Preoeration

The financial statements are prepared on the basis of historical cost convention on accrual basis of accounting linless stated otherwise.

2. Use of E1tlmates

The financial statements of the commission are in conformity With Indian Generally Accepted Accounting Principals which require management to make estimates that affect the reported amount assets and liabilities at the date of financial statement and the reported amounts of revenue and expenditure during the reporting period, although these estimates are based results may ultimately differ from these estimates, which are recognized in the period in which the results are known/ materialized.

· 3. Inventoa Valuation

4.

3.1 Stores and spares (including machinery spares) are valued at cost.

3.2 Raw materials, semi finished goods and finished goods are valued at lower of cost and net realizable value. The costs are based on weighted average cost. Cost of finished goods, semi finished goods is determined by considering material, labor and related.

Investments

4.1 Investments classified as long term investment are carried at cost. Provision for decline other than temporary, is made in carrying cost of such investments.

4.2 Investments classified as current are carried at cost and fair value. Such· investments are made for each investment considered individually and not on a global basis.

4.3 Cost includes acquisition expenses like brokerage, transfer stamps

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5. Fixecl Afsep

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8.

S.1 Fixed assets are stated at cost of acquisition inclusive of inward freight, duties and taxes and incidental and direct expenses related to acquisition. In respect of projects involving construction, related pre-operational expenses (including interest on loan for specific project prior to its completion), from part of the value of assets capitalized.

S.2 Fixed assets received by way of non-monetary grants, (other than towards the corpus fund), are capitalized at value stated, by corresponding credit to Capital Reserve.

,S.3 The fuced wooden structures in office building are not capitalized as the building is not owned and is taken on rent.

S.4 The entire amount of grant received being general in nature have been recorded as incomeduring the year as revenue. Subsequently having regarded to the needs of the Commission the partial amowit has been utilized to acquire Fixed Assets. Capital Reserve has not been created as the Grants received were not specific for purchase of asset. Depreciation on. fixed assets for the year has been booked as expenses in accordance with AS-10 and 12.

Devriclation

6.1 Depreciation is provided on WDV method as per rates specified in the Income-tax Act., 1961

. 6.2 In respect of additions to/deductions from assets during the year, depreciation is considered as per method given in the Income Tax Act, 1961.

6.3 Depreciation in respect of assets not put to use during the year also provided due to obsolesce.

Miseellageous Expenditure

Deferred revenue expenditure is written off in s equal annual installments from the year it is incurred.

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·Aecountlpg for Sales

Sales include excise duty are net of sales returns, rebate and trade discount

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9. Government Grants

9.1 Government grants whose natures are not specified are treated as general grants and transferred to Income & Expenditure Ale as current yearJncome.

9.2 Grants in respect of specified fixed assets acquired are shown as a deduction from the cost of the related assets.

9.3 Grants received for special purpose are treated as current year income to the extent of expenditure incmred for such special purpose. Balance amount are transferred to Endowment Fund.

9.4 Government grants/subsidies are accounted on realization basis.

10. Retirement Benefits

10.1 In respect of officials who are on deemed deputation from other government departments, the provisions for pension contribution is provided at the rates specified in appendix 2(A) of FR 116 and 117 of FR. & SR., provision for leave encaslunent is made @ 11 % of pay as specified in appendix 2(B) of FR 116and117 of FR. & SR

10.2 Provisions for accumulated leave encashment benefit to the employees is accrued and computed on the assumption that employees are entitled to receive the benefit as at each year end.

10.3 Provisions for gratuity is made according to payment of Gratuity Act 1972.· ·

11. Foreig Currency Tqn1actlons

11.1 Transactions denominated in foreign currency are accounted at the exchange rate prevailing at the date of transaction

• 11.2 Current Assets, Foreign. Currency Loans, and Current Liabilities are

converted at the exchange rate prevailing as at the end of the year. The resultant gain/loss is adjusted to the cost-of fixed assets wherev~applicable and in other cases is considered as revenue.

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12. · Currept A11ets Loans & Advances

In the opinion of the management, the current assets, loans and advances have a · value on realintion in the ordinary course of business, equal at least to the aggregate amount shown in the balance sheet.

13. Tantiop

In view of there being no taxable under income tax act, 1961, no provision for income tax has been considered necessary.

14. Prior Period Item

Any income/expenditure related to earlier years which could not be located and ac,counted iii the year of occurrence due to any omission or niistake will be considered as income/expenditure in the year in which the same has been traced/ located.

• 15. Provisions

A provision is made for the expenses which is recurring in nature or for which it is probable at the time of finalization of account. That the material outflows or resources embodying economics benefits will be req~ to settle an obligation.

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SCHEDULE 25:-NOTES TO ACCOUNTS

1. Corresponding Figures for the previous year has been regrouped/rearranged, wherever found necessary. ..

2. · Schedules from 1 to 25 are annexed to and from an integral part of the Balance Sheet as at 31.03 .201 S and the Income and Expenditure· Account for the year ended.

3. Contin1ent Liabilities A.lid Contingent Assets

Contingent Liabilities are not disclosed in the financial statements they are disclosed by the way of notes to accounts.

Contingent Liabilities

S.No Particulan As on 31.03.2015 As OD 31.03.2014

1. Capital Commitment NIL NIL

2. Bank Guarantees NIL NIL~

3. Claim not acknowledged as NIL NIL debts

The amount of receivables and payables is subject to confinnation and reconciliation.

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