GUHA ROY FOOD JOINT & HOTEL PVT. LTD.BALANCE SHEET AS AT 31st MARCH, 2013

As At 31.03.13 As At 31.03.12Note No. RS P. RS P.

I. EQUITY AND LIABITIES1) SHAREHOLDER'S FUNDS

a) Share Capital 1 100000.00b) Reserves and Surplus 2 15378825.00

15478825.00 0.002) NON-CURRENT LIABILITIES

a) Long Term Borrowings 3 1379528.73b) Long -Term Provisions 4 3181117.90c) Deferred Tax Liabilities (Net) 5 45765.00

4606411.63 0.003) CURRENT LIABILITIES

a) Short Term Borrowings 6 1522993.65b) Trade Payables 7 13863744.19c) Other Current Liability 8 343914.00d) Short Term Provisions 9 2331760.00

18062411.84

TOTAL 38147648.47II. ASSETS

1) NON - CURRENT ASSETSa) Fixed Assets 10 19498681.52i) Tangable Assets 0.00ii) Intangable Assets 116616.00

19615297.522) CURRENT ASSETS

a) Trade Receivables 11 0b) Inventories 12 664678.00c) Cash & Cash Equivalent 13 3408973.95d) Short Term Loans & Advance 14 14458699.00

18532350.95Significant Accounting Policies 20

TOTAL 38147648.47

Notes on Financial Statements 20

In terms for report of even datePlace : Kolkata.Dated:

GUHA ROY FOOD JOINT & HOTEL PVT. LTD.

F. Yr. 2012-13REVENUE RS P. RS P.Revenue from operations 15 127876621.50 127876621.50

TOTAL REVENUEEXPENSESConsumption of raw materials 16 75640538.29 61380779.00Employee benefit expenses 17 14336077.00 14336077.00Finance Costs 18 0.00 0.00Depreciation & Amortisation Expenses 2986297.00 2986297.00Other expenses 19 27141179.21 21040611.50

TOTAL EXPENSES 120104091.50 99743764.50

PROFIT BEFORE TAX 7772530.00 28132857.00

Tax ExpensesCurrent Tax 2331760.00Tax Pertaining to Earlier yearsDeferred TaxPROFIT FOR THE YEAR 5440770.00

Earnings per share (Face value Rs.10.00 each)

BasicDiluted

Significant Accounting Policies 20Notes on Financial Statements 20

The accompanying notes 1 to 20 are an integral part of the Financial Statements.

In terms for report of even datePlace : Kolkata.Dated:

STATEMENT OF PROFIT AND LOSS FOR THE YEAR ENDED 31ST MARCH, 2013

Note No.

ACTUAL F.Y.2012-13

GUHA ROY FOOD JOINT & HOTEL PVT. LTD.For the year ended 31st March, 2013

As at 31.03.13 As at 31.03.12No. of shares Rs. P.

1. SHARE CAPITAL Authorised 10,000 Equity Shares of Rs.10/ each

Issued, subscribed & paid-up 10,000 Equity Shares of Rs.10/ each fully paid-up

Disclosure:Details of shareholders holding more than 5% shares :

2012-13 2011-12No. of shares No. of shares

1. ANIRUDDHA GUHA ROY 50% 50%

2.SUCHARITA GUHA ROY 50% 50%

General Reserve As per Last Balance Sheet 5000000.00 Add : Transfer from surplus in statement of profit & loss 5000000.00

10000000.00Surplus in statement of Profit & loss

As per Balance sheet 4938054.00

Add:- Profit for the year 5440770.00 less: Transferred to general reserve 5000000.00

Tax on divident 5378825.00

TOTAL 15378825.00

Unsecured 700000.00

From Other Parties 679528.731379528.73

Provision for employee benefits Gratuity

Provision for Taxation 3181117.903181117.90

5.DEFERRED TAX LIABILITIES (NET) Deferred Tax Liabilities

2. RESERVES & SURPLUS

3. LONG-TERM BORROWINGS

4. LONG TERM PROVISIONS

Arising out of timing difference in depreciable assets 45765.00

45765.00

As at 31.03.13 As at 31.03.126. SHORT TERM BORROWINGSUnsecured From ICICI Bank 1522993.65 Greymind Food Greymind Communication

7. TRADE PAYABLES For Goods 12275466.19 For Service & Others 1588278.00

13863744.198. OTHER CURRENT LIABILITIES Inocme Received in Advance - Advance from Agents and Customers Statutory Liabilitites 215840.00 Employees dues payable 128074.00 Other payables

343914.00

9. SHORT TERM PROVISIONS Provision for Income Tax 2331760.00

11. TRADE RECEIVABLES Outstanding for a period exceeding six months from the date they are due for payment

Unsecured, considered good

Others

Unsecured, considered good

12. INVENTORIES (At lower of cost and net realisable value)

Stock-in-trade (in respect of goods acquired for trading) 664678.00664678.00

13. CASH & CASH EQUIVALENT Balance with Banks Current Accounts 10986.76 Deposit Accounts 34540.00

Cash on Hand 3363487.19

3408973.95

14. SHORT-TERM LOANS & ADVANCES Unsecured, considered goods unless otherwise stated

Loans and Advances to Related Parties Security Deposit 3667894.00 Loans and Advances 2290805.00

5958699.00

Others With statutories authorities Commercial advances and deposits

Unsecured, considered good

Other Loans and Advances 8500000.0014458699.00

15. REVENUE FROM OPERATIONSFrom sale of Trading Goods 127876621.5Sale less VAT

16. COST OF MATERIALS CONSUMED Opening Stock 2655600.00Add: Purchase 69989148.51

72644748.51Less: Closing Stock 664678.00

71980070.51

17. EMPLOYEE BENEFITS EXPENSE Salaries 13827033.00Provident Fund 306965.00Staff Welfare Expenses 202079.00

14336077.00

18. FINANCE COSTS

Interest ExpensesOther Borrowing Costs

19. OTHER EXPENSES

a) Selling and Distribution Expenses Freight,Shipping,Delivary and Selling Expenses 225016.21 Brokerage and Commission on Sale 398750.00 Sales Promotion Expenses 590350.00

1214116.21b) Payment to Auditor

For Statutory Audit Fees 20054.00 For Other Service

c) Establishment Expenses

Rent 12691098.00 Rates and Taxes,excluding taxes on income 154011.00 Insurance 25789.00 Bank Charges 244928.90 Consultation and Advisory Charges 304600.00 Commission Expenses 13420426.90

d) Miscellaneous Expenses

Motor Vehicle Expenses 2314866.00 Travelling and Conveyance Expenses 156125.00 Stamps,postage and Telegram 14294.00 Printing & Stationary 311652.00 Subscription 101144.00 Telephone and Telex 93696.00 Other Miscellaneous expenses 9494805.10

12486582.10

Accounting Charges 159878.00 Annual Maintenance 12277.85 Internet Charges 412305.00 Electricity Charges 3210964.00 Fair Participation Fee 601721.00 Repairs & Maintainence 1709149.00 Interest-Other 1596.00 Filling Fees 293.00 General Expenses 4848.00 Pest Control 148424.00 Service & Utility 1130484.00 Electric & Decorator 340536.00 Sundry Expenses 14068.00 Preliminary Expenses 0.00 Advertisement 585028.25 Carrying Charges 4615.00 Clearing Charges 184368.00 Consultancy charges 304600.00 ISO Charges 5618.00

Plumbing Charges 44560.00 CRISIL Rating Fees 20225.00 Security Deployment 488361.00 Website Charges 80886.00 Boaring Charges 16000.00 Digital Signeture 1000.00 Documantation Fees 13000.00

9494805.10

GUHA ROY FOOD JOINT & HOTEL PVT. LTD.

As at 31.03.13 As at 31.03.12No. of shares Rs. P.

GUHA ROY FOOD JOINT & HOTEL PVT LTDDETAILS SCHEDULE - 7 FIXED ASSETS

RATE GROSS BLOCK AT COST DEPRECIATION/AMORTISATION NET BLOCK

SL. PARTICULARS COST AS ON ADDITION/ COST AS ON UP TO For the UP TO AS ON AS ON

NO. 01.04.2012 DELITION 31.03.13 01.04.2012 Year 31.03.13 31.03.13 31.03.12

Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P.

1 COMPUTER & PRINTER ### 0.00 0.00 0.00

2 FURNITURE & FITTINGS ### 0.00 0.00 0.00

3 PLANT & EQUIPMENT ### 0.00 0.00 0.00

4 VEHICLE ### 0.00 0.00 0.00

5 UTENSIL ### 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Previous Year 0.00

GUHA ROY FOOD JOINT & HOTEL PVT LTDCALCULATION OF DEPRECIATION AS PER INCOME TAX ACT 1961

Asst. Yr. 2012-13

ASSETS DETAILS RATE OPN ADDITION ADDITION AS ON DEPREN BALANCE

BALANCE BEFORE 6 MONTH AFTER 6 MONTH 31.3.13 2012-13 31.03.2013

1 COMPUTER & PRINTER 60%

2 FURNITURE & INT. DECORATION 10%

3 BOX ON BIKE 15%

4 REFRIGERATOR 15%

5 BIKE 15%

6 MOTOR CAR 15%

7 GENERATOR 15%

8 CAMERA 15%

9 ELECTRICAL EQUIPMENT 15%

10 KITCHEN EQUIPMENT 15%

11 UTENSIL 15%

12 WATER BFILTER CUM PURIFIER 15%

13 AIR-CONDITIONER 15%

14 WEIGHING SCALE 15%

15 SODEX CARD 15%

16 BUN DIVIDER ROUNDER 15%

17 DOUGH KNEEDER 15%

18 MASALA MIXING MACHINE 15%

19 ROLL MACHINE 15%

20 TIFFIN CARRIER 15%

21 WATER COLLER 15%

22 WATER PUMP 15%

43, Karaya Road, Park Circus, Kolkata-700 017

INCOME TAX CALCULATION

INCOME FROM BUSINESS OR PROFESSION AMOUNT Rs.

Net Profit from Profit & Loss Account 0.00

Add: Depreciation as per Profit & Loss A/c ( a ) #REF!

#REF!

Less: Depreciation as per Income Tax Act. ( b ) #REF!

TOTAL INCOME #REF!

R/off

Income Tax on Rs.5088990/- @30% 0

Add: Education Cess @ 3% 0

Tax : 0

Book Profit 0

Income Tax @18% on Rs.50,74,868/- 0Add: Education Cess @ 3% 0

Tax : 0

Deferred Tax Assets (a) - (b) #REF!

Deferred Tax on Rs.20900/- @ 30.9% #REF!

PAN - AACCG7087N Asst. Year : 2012-13

43, Karaya Road, Park Circus, Kolkata-700 017

INCOME TAX CALCULATION

1. INCOME FROM BUSINESS OR PROFESSION : Amount Rs.

Net Profit from Profit & Loss Account 0

Add : Depreciation as per Profit & Loss A/c. #REF!

#REF!

Less : Depreciation as per Income Tax Act. #REF!

#REF!

Rounded Off :

Income Tax @30% on Rs.5088990/- 0

Add : Education Cess @3% 0

Tax : 0

Less : T.D.S. (As per 26AS)

Tax Payable :

PAN - AACCG7087N Asst. Year : 2011-12