Balance Sheet

(This file is Digitally Signed)

Auditor Detail Signing Person Detail

Auditor's Name :- CA RAMESH MALOO Signing Person Name :- SIKANDRA KHAN
Membership No. :- 443635 PAN :- BVYPK4810L
Firm Name :- M/s. MALOO RATHI & Status :- PROPERITOR
ASSOCIATES
FRN No. :- 030024C
Status :- PARTNER

Digitally signed by: RAMESH MALOO

Signing Date: 29/09/2023 05:01:55 PM
Serial No.: 2139042298
Issued by: IDSign sub CA for Consumers 2014

Developed By CompuBal
Code : 4810L (F.Y. 2022-23)
B.M. CONSTRUCTION COMPANY (Proprietor : SIKANDAR KHAN)
PAN No : BVYPK4810L
GSTIN : 08BVYPK4810L2ZV
RAMSAR, BARMER, BARMER, BARMER, Barmer-344502

Balance Sheet as on 31st March 2023

Liabilities Sch Amount Assets Sch Amount
Capital Account 1 46,30,830.67 Fixed Assets 3 1,80,71,501.57
Current assets, Loans and
Loan Funds - -
Advances
Secured Rupee Loans From
2 1,70,43,366.53 Closing Stock 15,26,144.00
Banks
Current Liabilities and
- Sundry Debtors Others 19,26,974.48
Provisions
Sundry Creditors Others 21,82,034.00 Cash at Bank 4 1,19,345.15
GST PAYABLE 5,10,958.00 Cash in Hand 4,68,158.00
Deposits, Loans and advances
1,20,000.00
to corporates and Others
Balance with Revenue
5 21,35,066.00
Authorities, etc.
Total 2,43,67,189.20 Total 2,43,67,189.20

The accompanying notes are an integral part of the financial statements.

As per our report of even date
For M/s. MALOO RATHI & ASSOCIATES
Chartered Accountant For B.M. CONSTRUCTION COMPANY
(Registration No. 030024C)

Sd/- Sd/-
CA RAMESH MALOO SIKANDRA KHAN
PARTNER Proprietor
Membership No.: 443635
Place: BARMER
Date: 12/09/2023
UDIN : 23443635BGRAGH7434
Code : 4810L (F.Y. 2022-23)
B.M. CONSTRUCTION COMPANY (Proprietor : SIKANDAR KHAN)
PAN No : BVYPK4810L
RAMSAR, BARMER, BARMER, BARMER, Barmer-344502
GSTIN : 08BVYPK4810L2ZV

Capital A/c as on 31st March 2023

Schedule: 1
Particulars Amount Particulars Amount
To KCC INTEREST 12,456.35 By Balance B/F 36,06,528.52
To INCOME TAX PAID 77,292.00 By Net Profit 13,13,209.50
To Drawings 2,12,330.00 By S B A/c Interest 364.00
To INTEREST PAID ICICI BANK
14,092.00 By Interest on F.D.R 1.00
GOLD LOAN
By Other interest 12,770.00
By INTEREST ON IT REFUND 14,128.00
To Balance C/F 46,30,830.67
Total 49,47,001.02 Total 49,47,001.02
 Code : 4810L (F.Y. 2022-23)
B.M. CONSTRUCTION COMPANY (Proprietor : SIKANDAR KHAN)
PAN No : BVYPK4810L
RAMSAR, BARMER, BARMER, BARMER, Barmer-344502
GSTIN : 08BVYPK4810L2ZV

Fixed Assets as on 31st March 2023

Schedule: 3
Addition
Opening Sales During Closing
Particulars Dep. rate More Than 180 Less Than 180 Total Depreciation
Balance Year Balance
Days days
Haiva 15.00% 4,51,194.26 - - - 4,51,194.26 67,679.00 3,83,515.26
Plot at Gagriya 0.00% 2,00,000.00 - - - 2,00,000.00 - 2,00,000.00
Land at Dukkad 0.00% 4,04,350.00 - - - 4,04,350.00 - 4,04,350.00
HITACHI 15.00% 38,61,722.56 - - - 38,61,722.56 5,79,258.00 32,82,464.56
SIGNA 2823 TK 15.00% 27,18,904.44 - - - 27,18,904.44 4,07,836.00 23,11,068.44
HYDRAULIC CRAWLER
EXCAVATOR SY210C6C2(SANY
15.00% - 42,79,661.00 - - 42,79,661.00 6,41,949.00 36,37,712.00
HEAVY INDUSTRY INDIA
PRIVATE LTD)
HYUNDAI HYDRAULIC
EXCAVATOR R210(555) 15.00% - 46,56,306.26 - - 46,56,306.26 6,98,446.00 39,57,860.26
SUNRISE
GJ17XX1123 (JODHPUR TRUCK) 15.00% - 16,40,625.05 - - 16,40,625.05 2,46,094.00 13,94,531.05
CRETA CAR GJ18BJ3911 0.00% - 7,00,000.00 - - 7,00,000.00 - 7,00,000.00
FORTUNER GJ24AF6555 0.00% - - 18,00,000.00 - 18,00,000.00 - 18,00,000.00
Total 76,36,171.26 1,12,76,592.31 18,00,000.00 - 2,07,12,763.57 26,41,262.00 1,80,71,501.57
 B.M. CONSTRUCTION COMPANY
RAMSAR,BARMER,BARMER,BARMER,Barmer,RAJASTHAN,344502
,
Email : rameshmaloo31@gmail.com

Schedule “C”
ACCOUNTING POLICIES & NOTES ON ACCOUNTS

1. General :-
Accounting Policies not specifically referred to otherwise are consistent and in
consonance with generally accepted accounting principles.

2. Revenue Recognition :-
Expenses and Income considered payable and receivable respectively are accounted for
on accrual basis.

3. Fixed Assets :-
Fixed Assets are stated at their written down value.

4. Depreciation :-
Depreciation has been provided as per the rates prescribed under Income Tax Rules
1962 except non-charging of additional depreciation on new plant & machinery
purchased, if any, during the year.

5. Inventories :-
Inventories are valued at cost as certified by partner/proprietor/karta.

6. Borrowing cost:-
Borrowing costs that are attributable to the acquisition or construction of the qualifying
assets are capitalized as part of the cost of such assets. A qualifying assets is one that
necessarily takes a substantial period of time to get ready for its intended uses or sale.
All other borrowing costs are charged to revenue in the year of incurrence. The amount
of borrowing cost capitalized during the year is _______________.

7. Investments :-
Investments are stated at cost.

8. Foreign Exchange Transactions :-

All receivables/payables at the year-end invoiced in foreign currencies in respect of
exports/imports made, for which no forward cover has been taken, are accounted for at
the appropriate respective year-end exchange rates.

9. Sundry Creditors, Sundry Debtors, Loans & Advances and Unsecured Loans have been
taken at their book value subject to confirmation and reconciliation.

10. No provision of tax as required by AS-22 issued by the Institute of Chartered

Accountants of India has been made. The impact of same has also not given.

11. Since the information regarding applicability of MSMED Act, 2006 to the various
suppliers/parties is not available with the Assessee, hence information as required vide
clause 22 of Chapter V of MSMED Act, 2006 is not being given.
12. This is not the first year of audit. The opening balances are taken as certified by
proprietor/partner.

13. Amount not recognized as revenue during the previous year due to lack of reasonably
certainty of its ultimate collection is Rs.__________.

14. The carrying amount of inventories as on 31/03/2023 is as follows:

Finished Goods: Rs. 1526144.00 (RAJASTHAN) Finished Goods: NIL-
GUJRAT
Raw Material: Rs.
Work in Process: Rs.

Schedule `A’ to `C’ Signed for Identification

As per Our Separate Audit Report of Even date attached.

For M/s. MALOO RATHI & ASSOCIATES For B.M. CONSTRUCTION COMPANY
Chartered Accountants

Sd/- Sd/-
(CA RAMESH MALOO) (SIKANDRA KHAN)
PARTNER PROPERITOR
Membership No. 443635
Registration No. 030024C
Place:- BARMER
Date: - 12/09/2023