We have audited the Balance Sheet os' M/S O P CHAINS LTD as at 31
March, 2013, and profit & loss Account for the year ended on that date
annexed and report that:
These financial statements are the responsibility of the Company
management. Our responsibility is to express an opinion on these
financial statements based on our audit.
We have conducted cur audit in accordance with auditing Standards
generally accepted re India, Those standards require that WE plan and
perform the audit to obtain reasonable assurance about whether the
financial statements are free of material misstatement. An audit
Includes examining, on a test basis, evidence supporting the amounts
and disclosures in the financial statements. An audit also includes
assessing the accounting principles used and significant estimates made
by management, as well as evaluating the overall financial statement
presentation. We believe that our audit provides a reasonable basis for
cur opinion.
As required by the Companies (Auditors Report) Older, 2003 issued by the
Cental Government of India in terms of sub-section (4A) of section 227
of the Companies Act, 1956, we enclosed In the annexure a statement on
the matters specified m paragraphs 4 and 5 of the said Order,
(i) We have obtained all the information and explanations, which to the
best of our knowledge and belief were necessary for the purposes of our
audit;
(ii) In out opinion, proper books of account as required by law have
been kept by the Company so far as apperars from our examination of
those books (and proper returns adequate for the purposes of our audit
have been received from the branches not visited by us. The Branch
Auditors Reports have been forwarded to us and have been appropriately
dealt with);
(iii) The Balance sheet and Profit and Less Account dealt with by this
report are in agreement with the books of account (and the audited
returns from the branches);
(iv) In our opinion, the Balance Sheet end Profit and Loss Account dealt
with by this report comply with the accounting Standards referred to in
sub-section (3C) of section 211 of the Companies Act, I956;
(v) On the basis of written representations received from the directors
and taken on record by the Board of Directors, we report that none of
the directors is disqualified as on that date from being appointed as a
director in terms of clause (g) of sub-section (1) of section 274 of the
Companies Act, 1956;
(vi) In our opinion and to the best of our information and according to
the explanations given to us, the said accounts give the Information
required by the Companies Act, 1956, in the manner so required and give
a due and fair view in conformity with the accounting principles
generally accepted in India:
(1) insofar as it relates to the Balance Sheet, of the state of affairs
of the Company as at 31, March 2013, and
(2) insofar as it relates to the Profit & Loss Account, of the
Profit(Loss) of the Company for the period ended on that date,
Placa : Agra For B P N & COMPANY
Date : 30-04-2013 Chartered Accountants
Partner
M-No-407004
B. FLOOR, PADAMDEEP TOWER G
10/8 SANJAY PLACE
AGRA-282002
Firm Reg. No -013887C
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