D.

MALLIK & COMPANY

Kathmandu ,Nepal

ICAN Membership No : 4903 ‘KHA’

IRD Regd No. : 2353
PAN No. : 300331235
Phone No: 9841611508

Date : 2070/8/05
To,
The Proprietor
M/S Shivashakti Hardware
Bharatpur-11, Chitwan, Nepal
Auditor’s Report
We have audited the attached Balance Sheet of Shivashakti Hardware as at 32 Ashad 2070
and the income statement and cash flow annexed there to the fiscal year ended on that date.
These financial statements are the responsible of the companies’ management. Our
responsibility is to express an opinion on these financial statements based on our audit.
We conducted our audit in accordance with Nepal Standards on Auditing (NSA) or
relevant practices. Those standards or relevant practices require that plan and perform the
audit to obtain reasonable assurance about weather the financial statement is free of
material misstatement. Audit also includes assessing the accounting principal used
significant estimates made by management, as well as evaluating the over all financial
statement presentation. We believe that our audit provides a reasonable basis for our
opinion. We report that:

1. We have obtained all the information and explanation which to the best of our
knowledge and belief were necessary for the purpose of our audit.
2. The Balance sheet, Income statement and cash flow are in compliance with the
provision of the company act. And give true and fair view.
3. In our opinion and to the best of our information and according to expiation given to us
the said accounts have been correctly drawn of so to reflect the actual economic condition that
company on that date.
4. The accounts and reports of company have been accurately maintained in accordance
with the Law.
5. In our opinion and to the best of our information and according to expiation given to us
the shareholder’s or any employs of the company has not acted contrary to the legal provision
relating to accounts and no misappropriation of cause loss or damaged to the company .

–––––––––––––––––––––––
Dinesh Chandra Mallik
Redg. Auditor
 D.MALLIK & COMPANY
Kathmandu ,Nepal

ICAN Membership No : 4903 ‘KHA’

IRD Regd No. : 2353
PAN No. : 300331235
Phone No: 9841611508

To,
The President
New Abhishek Brothers Enterprises
Tripureshwor , Kathmandu ,Nepal
Auditor’s Report
We have audited the attached Balance Sheet of New Abhishek Brothers Enterprises as
at 32 Ashad 2070 and the income statement and cash flow annexed there to the fiscal year
ended on that date. These financial statements are the responsible of the companies’
management. Our responsibility is to express an opinion on these financial statements based
on our audit.
We conducted our audit in accordance with Nepal Standards on Auditing (NSA) or
relevant practices. Those standards or relevant practices require that plan and perform the
audit to obtain reasonable assurance about whether the financial statement is free of
material misstatement. Audit also includes assessing the accounting principal used
significant estimates made by management, as well as evaluating the overall financial
statement presentation. We believe that our audit provides a reasonable basis for our
opinion. We report that:

1. We have obtained all the information and explanation which to the best of our
knowledge and belief were necessary for the purpose of our audit.
2. The Balance sheet, Income statement and cash flow are in compliance with the
provision of the company act. And give true and fair view.
3. In our opinion and to the best of our information and according to expiation given to us
the said accounts have been correctly drawn of so to reflect the actual economic condition that
company on that date.
4. The accounts and reports of company have been accurately maintained in accordance
with the Law.
5. In our opinion and to the best of our information and according to expiation given to us
the shareholder’s or any employs of the company has not acted contrary to the legal provision
relating to accounts and no misappropriation of cause loss or damaged to the company .

–––––––––––––––––––––––
Dinesh Chandra Mallik
Redg. Auditor
 D.MALLIK & COMPANY
Kathmandu ,Nepal

ICAN Membership No : 4903 ‘KHA’

IRD Regd No. : 2353
PAN No. : 300331235
Phone No: 9841611508

–––––––––––––––––––––––
Dinesh Chandra Mallik
Redg. Auditor