ice,202.61.117.163/attachments/gridattach/hira/nproj/17679000000000/… · citadel construction...

ice,Ghosh Busu & Associates

' CharteredAccountants

Reg: Office-119/8, Chatterjee Para Lane, Sheoraphuli,Hooghly, 712 223City Office: 338, Market Street, Kolkata - 700 087pnone : (033) 2264- 57 AU 2217 -7 A35, Ph No-933 1 03925 1

E-mail : bhadra. 1 [email protected] (033) 2217-7a35Ranchi Office: Flat No - 203, Sai Tower, Kilburn Colony,

Hinoo, Ranchi- 834002

PartnerCA Ashok Kumar BhadraMembership No - 059849

AUDITORS'REPORT

We Report that we have audited the annexed Balance Sheet as at 3l't day of

March 2018 of M/s CITADEL CONSTRUCTION, having PAN

AACFC1663R, situated at 38011, JESSORE ROAD (SOUTH), SPANDAN

APARTMENT, PO-MADTryAMGRAM, KOIKAtA _ 7OO I29 ANd PTOfit & LOSS

Account for the year ended on that date with reference to the Books of Accounts

and vouchers as produced before us. We have obtained all the information &

explanations, wlich to the best of our knowledge and belief were necessary for the

purpose of our audit.

In our opinion the annexed Balance Sheet have been drawn up s.o as to

exhibit atrue and fair view of the state of affairs of the concern as at 31't day of

March 201g and the Profit & Loss Account for the year ended on that date

according to the best of our information & explanations given to us and as shown

by the books of accounts.

For Ghosh Basu & Associates

Chartered Accountants

Date: 0410612018 J-Place: Sheoraphuli

tGhosh Basu & Associates

Chartered Accountants119/8 Chatterjee Para Lane

Sh eora p h u I i, Hooghly -7 12223

CITADEL CONSTRUCTION

380/1, JESSORE ROAD (SOUTH), SPANDAN APARTMENT

KOLKATA- 700729

BALANCE SHEET AS AT ?lst MARCH, 2018

LiabilitiesAmount

tAmount

t AssetsAmount

iAmount

tPartner's Capital Account:(As per annexure -7)

Loans (Liabilities)

Secured Loan

Term Loan From

TATA Capital Housing Finance Ltd.

Park Plaza, 71 Park Street

Kolkata 700015

A/C No- 9993022

Unsecured Loan

Current Liabilities

TDS Payable

Sundry Creditors for Goods

(As ger annexure - 2)

Sundry Creditors for Expenses

(As per annexure - 3)

Advance from Customers

(As per annexure - 4)

Retention Money, A/c

Creation Engg. Co.

Provision for Taxation

Place: Sheoraphuli

Date:4th June 2018

L,87,95,747.59 FixedAssets(As per annexure -9)

Current Assets

. Loans &Advancest4,L6,60,790.20 Advance lncome Tax

(A.Y.-2018-19)

Loans & Advances

Kone Elevator lndia Pvt Ltd

Unik Engineering Enterprise1,91,70,000.00

3,56,344.OO

1,50,000.00

185265.5

2,25,000.00

5,L6,344.O0

t4,02,783.00

4,063.00

67,90,730.58

31,11,19,961.00

3,32,33,466.28

L,89,778.43

2,93,775.00

7,28,47,302.00

1,14,480.00

L5,42,44,7t6.00

63,1,4,687.00 17,38,L4,360.00

2,26,s00.00

Fixed Deposit - lClCl Bank

TDS Assets AY 2018-19

Excess lnput GST

Closins Stock

Finished Goods

Work-in-Progress 31,11,19,961.00

Cash & Bank Balances

Cash at Bank(As per annexure - 8)

Cash in Hand

35,36,56,79L.79 s,fi,ffi12112_

Signed in Terms of our Annexed Report of Even Date

Ghosh Basu & Associates


Firm Reg No - 311066E

W t-0'(Partner)

CA Ashok Kumar Bhadra

Membership No.- 059849

tr'

Ghosh Basu S Associates


119/8 chatterjee Para Lane

Sheo ra ph u I i, H ooghly -7 72223


380/1, JESSORE ROAD (SOUTH), SPANDAN APARTMENT

KOLKATA- 7OOI29

TRADING AND PROFIT & IOSS ACCOUNT FOR THE YEAR ENDED 31St MARCH. iO18

Amountt

Amount

To

To

Openins StoikWIP

Finished'Goods

Purchases

(As Per Anx-5)

Direct Expenses

(As Per Anx-6)

Gross Profit c/d

17,05,15,814.00

20,07,872.00

6,t5,22,026.O3

5,09,56,270.7s

2,89,67,978.22

31,39,69,951.00

Sale of Flat

(As Per Anx - L)

Closins Stock

WIP

28,s0,000.00

3L,11,19,961.00

31,39,59,961.00

Continued...

To AdminiltrativeExpenseTo Advertisement

To Audit Fees

To Bank Charges

To BiswakarmaPuja(Site)

To Bonus

To Books & Periodicals

To Broadband Charges

To Brokarage (URD)

To ConsultancY Fee

To ConveYance

To Depreciation

To Disiount Allowed

To ElectricitY Charges

To Employer's Contribution to P'F' A/c

To Engineering ConsultancY Fees

To Filing of Return Charges

To Flex Print -RD

To Freight/TransportaionCharges

To Generator Running & Maintenance Expenses

To lmaBe

To ' lnsurance{Silver Space Project} Bajaj-Gst 18%

To lnterest on Loan(TATA-A/c 9993022)

To lnterest on Term Loan( TLA/C 0121300040558 )

To Legal ExPenses

To Machinery Hire Charges

To Maint. of Computer

To Miscellaneous Site ExPenses

' Tg Misc. ExPense (Office)

To Mobile ExPense

To MuniciPal Tax

To Office Expense

To Office Maintenance

To Postage &Telegram

To Priniting ExPenses (Flex)-URD

To Processing Charge

To Professional Fee

To Profession Tax

To Profession Tax for companY

To RePairs & Maintenance

To Rounded Off

To Salary

To Sales Promotion Expense

To SecuritY Service Charges

To Service Charge Fir Priming

To Site Office Maintenance ( Cleaning Etc')

To Stamp DutY

To SubscriPtion & Donation

To TallY -Net SubscriPtion

To Tea, Tiffin Expenses (OFFICE)

To TelePhone Charges

To Trade License

To Website DeveloPment Charges

To Book Profit c/d

Place: SheoraPhuli

Date:4th June 2018

L,77,491.OO By

20,54,489.15

20,000.00 By

7,085.40 By

17,233.00 BY

60,000.00

1,255.00

11,936.00

5,75,s59.0025,000.00

13,074.00

37,284.OO

58,L7,9t3.743,63,457.63

80,730.00

4,25,000.00

49,O20.OO

10,8o0.oo

19,650.00

55,450.00

t7,477.O0

1,13,057.00

1,04,77,957.00

25,29,9L4.OO

16,030.00

10,700.00

2,700.00

3s,857.00

40.00

700.00

20,380.00

596.00

6,694.00

1,730.00

67,493.00

18,57,700.00

1,O8,0oo.oo

7,s20.00

2,s00.008,780.00

22.23

12,85,550.00

49,700.00

3,21,308.80

68,500.00

3,900.00

1,s6,000.00

33,303.00

10,593.22

30,546.00

2,135.00

720.00

5,260.00

19,32,869.05

2,9O,O8,72O,22

Gross Profit b/d

Discount Received

lnterest Received

Misc lncome

2,89,67,978.22

111.00

40,621.00

10.00

-- ,,rr,of.,?rilr-

''Stgned in Terms of our Annexed Report of Even Date


Cha.rtered Accountants

Firni Reg No - 311066E

fy"^- J.'(Partner)



Lt



L1918 Chatterjee Para Lane

Sheoraphuli, HooghlY-7 t2223


3BOIL,JESSORE ROAD (SOUTH), SPANDAN APARTMENT

KOLKATA- 7OOL29

ParticularsAmount

tAmount

t ParticularsAmount

To Partner's Remuneration

Mr. Rathin Kumar Ghosh

Mr. UtpalGangulY

Mr. Manas Basu

Mr. Shiba Prasad Samaddar

To Provision for Taxation

To Net Profit Transferred to

Partners' Capital Account

Mr. Rathin Kumar Ghosh

Mr. UtPalGangulY

Mr. Manas Basu

Mr. Shiba Prasad Samaddar

3,00,000.00

3,00,000.00

3,00,000.00

3,00,000.00

L,26,592.26

L,26,592.26

L,26,592.26

7,26,592.27

12,00,000.00

2,26,500.00

5,06,369.05

By Book Profit b/d 19,32,869.05

L9,32,869.05

Signed in Terms of our Annexed Report of Even Date



Firm Reg No - 3L1066E

hr-- ,nJ-(Partner)



19,32,869.0s

Place: SheoraPhuli

Date:4th June 20'18



LL9l8 Chatterjee Para Lane

Sheora ph uli, HooghlY -7 t2223


3SOIL,JESSORE ROAD (SOUTH), SPANDAN APARTMENT

KOLKATA- 7OOT29

Annexure - 1Ds!a!!gsI-fa-les: ..:

Amount

Sl. No. Particulars in Rs.

1 Dipankar Dutta

2 Soumitra DeY

TOTAL

3,50,000.00

25,00,000.00

28,50,000.00


1 A.B.Traders{Havell's}

2 ALiConstruction

' 3 Buildstar lnfra Pvt. Ltd'

4 Creation Engineering Co'

5 Das SuPPliers

6 Delta Advertising

7 Doharia Entertprise(Sand, Brick Supply)

8 Mallick Construction

9 Rainbow Advertising

10 SiddharthEnterPrises

28,476.00

3,72,060.00

(45,825.00)

86,85,261.00

8,32,619.00

72,540.00

7,05,316.00

17,16,750.00

1,34,988.00

3,45,117.00

TOTAL1,28,47,302.00

Details of sundrv c a!!#gg


1 Creation Engineering Co.

2 Pt Administartion Charges

3 PF EmPlYeeis Contribution

4 PF EmPlYer's Contribution

5 Profession Tax PaYable

6 Salary PaYable

TOTAL

500.00

5,970.00

6,220.O0

630.00

1,01,1"60.00

1,14,480.00

L-

Ghosh Basq& Associates



38o I t,J ESSoRE nomffiiHi# *- APARTM ENr

Details of Advance from Customers:

Sl. No. Particulars

1 Abh'rjit Chatterjee & Sesadri Chatterjee- Flat 315

2 AbhUit Mondal& Putul Mondal (343)

3 Anindya Basu & Moumita Basu-Flal3103,Bl-3,Floor-10

4 Anish Bose - Flat 283

5 Ashim Kumar Sarka(Flat345-Bl 3)Silver Space

6 Atanu Kumar Pal & Gita Majumder-Flat 348

7 Atanu Modal & Somdatta Das- Flat293

g Atish Kr. Chakraborty & Anamika Bhattacharjee-F-344

9 Badal Baidya ( 274-Bl-2)

10 Bedabrata Bhattacharjee&Nilam G.Patel(FlatNo394-B3

ll BhaskarMajumder- FLAT 158

t2 Biswanath Chakraborty -Flat155

13 Chandana Ghosh Choudhury(195)

t4 Debabrata Ghosh (384)

15 Debatosh Ray & Mrinmayi Ray (353)

16 Gopa Rani Basu & Basudev Basu(395-Duplex)

17 lndrani & Subhasish Mukher.iee-Flat193

18 Joy Dutta and Tina Mondal- Flat 144' Bl-'l

19 Kamalesh Guha& Soma Guha ( Flat314)

20 Kanchan Chakraborty-Flat 191

2l Kiran Chongder&Partha Chongdar-Fl 167

22 Krishna Bihari Pathak & Priyanka Pathak-F|162

23 Krishnendu Datta (363)

24 Lokesh Bhowmik & Sumitra Bhowmik (264)

25 Mani Sankar Chatterjee-Flat 253

26 Mihir Kumar Banerjee&Mr. Somnath Banerjee (324)

27 Mihir Kumar Das and Priyanka Das{Flat 243,81-2}S' S

28 Mithu Samaddar & Manoj Samaddar-- Flat 197' Bl-1

29 Monika Guha& Suvendu Guha-Flat196'Bl-'l

30 Narayan Bhowmick & Rama Bhowmick-Flat266

31 Nikhil Bera & Alpana Bera (374)

32 Nilanjan Rudra - Flat 168

33 Oendri Neogi & Santana Neogi- Flat 154

34 Paramita & Manas Roychowdhury Flat323

35 Parimal Kumar Mitra & Rubi Mitra (334)

36 ParthaChongdarAndSomaChongdar-Flat183

37 Pintu Sadhukhan & Keya Sadhukhan (255)

38 Pradeep Nath and Neena Nath-376, Bl 3

39 Pratap Das&Kana Das( Flat 3ss-Silver Space)

40 Prometheus Bose-Flat No356, Bl-3-S.Space

4t Rajesh Kumar Sharma-Flat151

42 Rajoshree Mouni Rudro(375)

43 Raju Mukherjee( Flat Nol86-8l-1)Sil. Space

44 Rama Datta & Durga Pada Datta (364)

45 Ramkrishno ChakrobortY (383)

46 Rathindra Nath Datta and Soma Chongdar-Flat386

47 Sabita Rani Saha & Sandipan Saha(Flat 366)Silver Sp

4g Saheli Dey & Subhankar Dey -Flat 187

49 Saibal Sengupta & Rita Sengupta(Flat 164,81-1)

50 Sanchita Ghosh RoyAvijit Ch. Ghosh Roy-Flat174' 81

51 SandiPan Saha- Flat367

SZ Sanhita Chatterjee-Flat254

Total

Balance c/d

119/8 Chatterjee Para Lane

Sh eora ph u I i, Hooghly -7 L2223

Annexure - 4Amountin Rs.

24101 00.00

3095520.00

2066250.00

1609091.00

21 68000.00

300000.00

3040000.00

2546250.00

2016080.00

4223100.00

2521610.00

I 500000.00

12361 1 1 .00

245694.00

308261 5.00

1 500000.00

20ooooo.oo

1696500.00

2203s20.00

1 00000.00

529738.00

301000.00

3385725.00

2095250.00

760000.00

2275000.00

2554030.00

890000.00

3008000.00

2559569.00

2590140.00

150000.00'1655000.00

2818241.00

2243520.00

521843.00

1 672800.Q0

2000000.00

1600000.00

291 0320.00

100478.00

2300000.00

2 t 06000.00

2492760.00

22',t24',10.00

529738.00

2228500.00

784680.00

1 750000.00

1 941 000.00

1 0o0o0o.0o

500000.00

94026183.00

9a026183.00'Contd....

Ba$nce b/d

53 Sankar Prasad Dhar & Maha Devi Majumder-Flat 234

54 Satyandranath Basu Roychoudhury-F1317'Bl-3

55 Sharmi Ganguly Misra/Kaushik Misra-Flat 263,6th Flo

56 Shipra Halder & Ashoke Kr. Halder( Flal273, BL-2)S

57 Siddhartha Guharay & Sumana Guharay (347)

58 SiladityaDasguPta-Flat147

59 Smita Rajak & Anil Kumar Rajak-Flat156' Bl-1

60 Smriti Kana Chongderand Partha Chongder-Flat176'

6L Smriti Rakshit - Flat 346

62 Soma Chongdar and Partha Chongdar-Flat184

63 Somenath Deb & Sagarika Deb-Flat244' Bl-2

64 Soudip Sengupta & Mrs. Sumita Sengupta(373)- Silver

65 Soumen Das & Atreyee Das- Flat 335

66 Soumendu Chakraborty and Pranayee Chakraborty-F|166

67 Soumyajyoti Maity& MayaMaity-Flat224

68 SouravMahapatra&AlakanandaMaity-Flat175

69 Subhankar Dhar & Sankar Prasad Dhar-FLAT 233

7O Subhankar Mondal-Flat 382' Bl-3

7L Subhasish & lndrani Mukherjee-Flat192

72 Subrata Banik ( Flat 393-Bl-3)Silver Space

73 Subrata Sen & Susmita Sen-Flat185

74 Sudhan Das & Mamani Das-Flat325(Bl-3)

75 Sudip Sen( Flat 127-Bl1) Silver Space

76 Sudipta Das( Flat 365, Bl-3-Silver Space)

77 SudiPta Ghosh - Flat336

78 Supriya Ghosh (245) - PAN ADVPG1380R

79 Swapan Kumar Datta (146)

;; Tanushree Dutta and Soma Chongdar-Flat 396,B13

81 Tanushree Paul Sinha& Arindam Sinha-Flat284

82 Tridib Ghosh Choudhury (1106)

83 Tuhin Biswas-Flat148, Bl-1

84 Yogita Agarwal- Flat 182

85 Pratima Saha

86 Rajesh Kumar Paul

TOTAL

94026183.00

2100000.00

8ooo00.0b

200000.00

2554030.00

3482596.00

2200000.00

3171875.00

529738.00

767840.00

372632.00

1921250.00

3082640.00

1960000.00

2529750.00

2014050.00

100000.00

12g44o}.OO

3125000.00

100000.00

2440060.00

556000.00

400000.00

3001600.00

1762114.00

3368750.00

2085000.00

2747170.00

529738.00

2048270.00

916162.00

1950250.00

2620818.00

22,00,000.00

12,86,200.00

L5,42,44,116.o0

Ghosh Basut Associates


CITADEL CONSTRUCT!ON


KOLKATA- 7OOL29

Details of Purchases:

7Lgl8 Chatterjee Para Lane

Sheora ph u I i, Hoogh ly-7 L2223

Annexure-5

Particulars Amount in Rs.

MC Block(Biltech)-Konnect Venture 1,31,000.00

1,08,000.00

19,67,475.00

76,000.00

20,46,920.00

1,48,094.00

3,81,22,354.51

84,360.00

68,728.00

' 21,56,905.00

2,37,016.00

70,24,768.00

50,93,425.00

1,37,590.00

34,740.00

37,082.00

38,69,349.52

25,002.00

3,344.00

1,49,873.00

AAC Block(OMPL ICON)-Konnect Venture

MC Blocks- (UAl)-Konnect Venture

Bricks

Cement

Electricalltem {H.C.}

GST Purchase

GST Purchase From CMP Dealer

Plumbing & Sanitary

Sand

Sjka Block Jointing Mortar

Steel

Stone ChiPs

Unregistered Purchase- GST

Bambu

Electrical Materials

Elevator for Silver SPace

Lift Stear

Grill

Hardware Materials

Total

Details of Direct ExPenses:

6,L5,22,026.O?

Annexure-6


Supervision Charges

Sup. Structure(Civil Work)

Packing & Forwarding Charges

Putty Work

CivilWorkPlumbing Work

ElectricalWorkWater Proofing Work

Total

6,31,750.00

4,79,87,424.75

850.00

90,000.00

9,88,510.00

5,39,057.00

5,35,471.00

1,83,208.00

5,O9,56,270.75



Capital Accounts of Partners

Mr.Shiba Prasad Samaddar

As per last account

Add: Share of Profit

Add: Partners' Remuneration

Less: Drawings

Mr.UtpalGansulvAs per last account


-Add : Partners' Remuneration

Less: Drawings

Mr.Manas Basu

As per last account



Less: Drawings

Mr.Rathin Kumar Ghosh

As per last account



Less: Drawings

Total


38O/L,JESSORE ROAD (SOUTH), SPANDAN APARTMENT

KOLKATA- 7OOL29

t]9/8 Chatterjee Para Lane

Sh eora ph u li, H oogh lY -7 L2223

Annexure - 7

Amount

49,56,L15.6L

1,26,592.27

3,00,000.00

53,82,707.886,83,772.5O

49,56,LL5.66

1,26,592.26 .

3,00,000.00

53,82,707.87

6,83,772.5O

49,56,LL'.66!,26,592.263,00,000.00

53,82,707.92

6,83,772.50

46,98,935.38

53,82,707.92

6,83,772.50 46,98,935.42

49,56,LL5.61-

L,26,592.26

3,00,000.00

46,98,935.37

46,98,935.42

7,,87,95,74L.59

ffi

I



Fixed Assets


3SOIt,JESSORE ROAD (SOUTH), SPANDAN APARTMENT

KOLKATA- 7OOL29

tLg/8 Chatterjee Para Lane

Sheoraphu li, Hoogh lY -7 12223

Annexure-9


ComPuter

As per last account

Less: DePreciation

Furniture & Fixtures

As per last account

Less: DePreciation

Office EquiPments' As pEr last account

Less: DePreciation

Air-Conditioner

As per last account

Less: DePreciation

UPS

As per last account

Less: DePreciation

lnverter Batterv

As per last account

Add: During the Year

' Less: DePreciation

PrinterAs per last account

Add: During the Year

Less: DePreciation

Tallv Software

, During the Year

Less: DePreciation

Tota!

L,09,175.00

10,918.00

1,086.00

434.00 5s2.00

98,257.OO

12,428.0O

L7,748.OO

2,L92.OO

23,O72.O0

15,796.50

15,120.00

t4,62t.OO2,193.00

20,880.003,132.00

2,579.O4

387.00

27,L44.OO

27,L44.OO

4,O72.OO

2L,864.5021,864.50

6,068.00

25,200.00

10,080.00

1,85,265.50

a



KOLKATA- 7AOL29

Computation of lncome:-

PAN. AACFC1663R

Book Profit

Less: Partners SalarY

T.otgtlncome

Tax on above @ 30%

Add: Education Cess

. lnterest UlS234C

TotalTax & Interest PaYable

Total Tax & lnterest Payable rounded off

Less TDS

Less: Advance Tax Paid

Tax Refundable

Tax Refundable Rounded off

A.Y- 2018-19

F.Y- 2017-18

Amount

t19,32,869.05

12,00,000.00

7,32,869.O5

2,19,861.00

6,596.90

2,26,457.O0

999.00

2,27,456.00

2,27,456.00

4,063.00

2,23,393.OO

2,25,000,00

(1,607.00)

(1,610.00)

t



1

2

3

4

119/8 Chatterjee Para Lane

Sh eora p h u li, Ho oghlY -7 12223

5

6

Citadel Construction

380/1 Spandan Apartment, Jessore Road South

Madhyamgram, Kolkata -70O t29

Notes forming part of the Accounts for the Year ended 31st March 2018

The Financial statement have been prepared in accordance with the Historical cost convention'

Fixed Assets are stated at cost.

Depreciation on assets has been provided on reducing balance method as per lncome Tax Act'

closing stock as on 31st March, 2018 was incorporated in the accounts on the basis of the

certificate given bY the Partners.

All lncome & Expenditures are accounted for on accrual basis'

ln most of the cases we have received the confirmation regarding Sundry Creditors

& Advance from Customers.

ln respect of certain transactions, we have relied on the explanation & information given

by the Partners.

Ghosh Basu & AssociatesChartered Accountants

Bank Balances:-

Axis Bank Ltd.

New Barrackpur Branch

New Barrackpore, Kolkata -700131A/ C N o-9 1,L0ZOOZ6SBOZ4Z

United Bank of India

New Barrackpore Branch

New Barrackpore, Kolkata -700131A/C No- 0L210500 141.37

United Bank of lndiaNew Barrackpore Branch

New Barrackpore, Kolkata -700L31,Escrow A/C No.-012 1050015163

lClCl Bank Ltd

Madhyamgram Branch

Sodepur Road

Madhyamgra m, Kolkata -7 OO1,Z9

A/CNo- 1.6L405000709

ICICI Bank Ltd

Madhyamgram Branch

Sodepur Road

Madhya mgra m, Kolkata -7 OO1,Z9

Escrow A/C No.- 1,6L405000719

Total

CITADEL CONSTRUCTION380/1", JESSORE RoAD (sourH), spANDAN ApARTMENT

KOLKATA- 7001,29

1,1918 Chatterjee para LaneSh eora ph u li, Hoogh lV-7 I2ZZ3

Annexure-8

Amount

T

L,32,598.17

29,649.00

2i35,996.00

3,00,56,624.LL

27 ,79,700.00

3,3 2,33,466.29

t

,

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