HASTING PROJECT

HASTING PROJECT

INTERNAL AUDIT REPORT

FOR THE PERIOD
NOV’23- DEC’24
BAS & CO. LLP CHARTERED ACCOUNTANT 1
HASTING PROJECT

Sl. no Area of Observation Annexure Observation

1. PMC's Budget Vs The total Budget to complete the project as per Project Manager was Rs. 3,74,56,000/-
Management's Budget whereas approved budget by the management was Rs. 3,16,02,000/-. Which was lower by Rs.
A
86,86,000/-.
A comparison of PMC budget and management budget is annexed below for your reference.
2. Budget Vs Actual Expense Total Expenses Incurred upto 31-12-2024 is Rs. 3,87,03,041/- which is Rs. 16,63,041/- above
PMC Budget which is 4.44 % of total budget & 71,01,041/- above management Budget which
is 22.47 % of total budget.
B
In most of the expense head Expenses has crossed the allotted budget which varies upto 93.24
%.
A comparison of Budget and actual cost incurred is annexed below for your reference.
3. Floor-wise Expenses The Project Consist of Ground floor, 1st Floor, 2nd Floor, 3rd Floor, 4th Floor and Terrace, the
C total expense incurred were recorded location wise.
A summary of the expenses location wise is annexed below for your reference.
4. Advances paid but invoice Total advance of Rs. 94,54,834/- to 16 vendors are given against which invoices are yet to
not yet received received.
D Moreover, some expenses of Rs. 3,98,795/- has been incurred by the management which need
to be recovered from 4 different vendors.
The details of Advance and amount to be recovered vendor wise is annexed below for your
reference.
5. Outstanding payment to E As on 31-12-2024, there are 8 vendors from whom invoice are received but payment to them
vendors is still outstanding, Total amount Rs. 5,56,975/-
The details of such vendor with outstanding invoice No. and amount are annexed below for
planning and decision of the management.
6. Party-wise Total Expense F We have worked with 95 different vendors from start to 31-12-2024 for the hasting project, a
incurred synopsis of total work done with respective vendor is shared for management analysis purpose.
The details of the same is annexed below for your reference.
7. Party Reconciliation report G Out of 100 Party Ledger were received for 30 parties for which reconciliation was done out of
status which 22 were tallied and remaining 8 has some difference which were highlighted to

BAS & CO. LLP CHARTERED ACCOUNTANT 2

HASTING PROJECT

Sl. no Area of Observation Annexure Observation

concerned person, out of remaining 70 vendors we had low volume transaction with 53
vendors and there outstanding was also zero so no Reconciliation was done for the, and for
remaining 17 vendors ledger were not received.
The details of all 100 vendors are annexed below for your reference.
8. Invoice/Supporting Not H There are 29 Expenses/payments to vendor for which either Invoice is not available or In the
available invoice name of the vendors were not available.
The details of the same is annexed below for your reference.

BAS & CO. LLP CHARTERED ACCOUNTANT 3

HASTING PROJECT

Annexure - A

PMC's Budget Vs Management's Budget

Expense Heads Budget as per PMC Budget as per Management Difference
A. Covering 75,000 55,000 20,000
B. Civil 1,800,000 1,800,000 -
C. Plumbing 3,300,000 3,300,000 -
D. Electrical 2,000,000 1,500,000 500,000
E. Lights 1,000,000 800,000 200,000
F. Air Conditioning 2,000,000 2,000,000 -
G. Flooring & Wall 3,500,000 2,200,000 1,300,000
H. False Ceiling 1,000,000 800,000 200,000
I+K. Furniture & Aluminium Glass Partition & Sliding 10,000,000 8,000,000 2,000,000
J. Loose Furniture 3,000,000 3,000,000 -
L. Kitchen 1,050,000 1,000,000 50,000
M. Finishes 4,500,000 1,500,000 3,000,000
N. Planters box 300,000 300,000 -
O. Accessories 500,000 500,000 -
P. Gadgets 1,000,000 1,000,000 -
Q. Architect Fees 1,180,000 1,180,000 -
R. Vaastu Fees 51,000 51,000 -
S. Miscellaneous 200,000 200,000 -
T. Miscellaneous- Site Work 200,000 200,000 -
U. Canvas Painting (Narayan Art) 800,000 800,000 -
V. Project Management Consultant - 1,416,000 1,416,000
W. Puja Expenses - - -
TOTAL 37,456,000 31,602,000 8,686,000

BAS & CO. LLP CHARTERED ACCOUNTANT 4

HASTING PROJECT

Annexure B

Budget Vs Actual Expense As on 31.12.2024

Total Expense
Budget as Total Expense Total Expense % of % of Increase
increased over
Budget as per Incurred (Include increased over Increase over
Budget Head Management
per PMC (A) Management Advance paid PMC's Budget over PMC Management
Budget
(B) (C ) D = (C-A) Budget Budget
E = (C- B)
A. Covering 75,000 55,000 77,644 2,644 3.53% 22,644 41.17%
B. Civil 18,00,000 18,00,000 21,43,920 3,43,920 19.11% 3,43,920 19.11%
C. Plumbing 33,00,000 33,00,000 34,07,376 1,07,376 3.25% 1,07,376 3.25%
D. Electrical 20,00,000 15,00,000 28,98,556 8,98,556 44.93% 13,98,556 93.24%
E. Lights 10,00,000 8,00,000 5,81,453 -4,18,547 -41.85% -2,18,547 -27.32%
F. Air Conditioning 20,00,000 20,00,000 19,50,000 -50,000 -2.50% -50,000 -2.50%
G. Flooring & Wall 35,00,000 22,00,000 39,85,707 4,85,707 13.88% 17,85,707 81.17%
H. False Ceiling 10,00,000 8,00,000 13,23,183 3,23,183 32.32% 5,23,183 65.40%
I+K. Furniture & Aluminium Glass
1,00,00,000 80,00,000 1,40,33,865 40,33,865 40.34% 60,33,865
Partition & Sliding 75.42%
J. Loose Furniture 30,00,000 30,00,000 20,00,720 -9,99,280 -33.31% -9,99,280 -33.31%
L. Kitchen 10,50,000 10,00,000 10,54,000 4,000 0.38% 54,000 5.40%
M. Finishes 45,00,000 15,00,000 2,45,713 -42,54,287 -94.54% -12,54,287 -83.62%
N. Planters box 3,00,000 3,00,000 1,77,219 -1,22,781 -40.93% -1,22,781 -40.93%
O. Accessories 5,00,000 5,00,000 7,42,164 2,42,164 48.43% 2,42,164 48.43%
P. Gadgets 10,00,000 10,00,000 5,90,592 -4,09,408 -40.94% -4,09,408 -40.94%
Q. Architect Fees 11,80,000 11,80,000 10,62,005 -1,17,995 -10.00% -1,17,995 -10.00%
R. Vaastu Fees 51,000 51,000 35,000 -16,000 -31.37% -16,000 -31.37%
S. Miscellaneous 2,00,000 2,00,000 2,97,645 97,645 48.82% 97,645 48.82%
T. Miscellaneous- Site Work 2,00,000 2,00,000 3,22,114 1,22,114 61.06% 1,22,114 61.06%
U. Canvas Painting (Narayan Art) 8,00,000 8,00,000 6,50,000 -1,50,000 -18.75% -1,50,000 -18.75%

BAS & CO. LLP CHARTERED ACCOUNTANT 5

HASTING PROJECT

Budget Vs Actual Expense As on 31.12.2024

Total Expense
Budget as Total Expense Total Expense % of % of Increase
increased over
Budget as per Incurred (Include increased over Increase over
Budget Head Management
per PMC (A) Management Advance paid PMC's Budget over PMC Management
Budget
(B) (C ) D = (C-A) Budget Budget
E = (C- B)
V.PROJECT MANAGEMENT
- 14,16,000 10,00,000 14,16,000 - -4,16,000
CONSULTANT -29.38%

W. Puja Expenses 1,24,165 1,24,165 - 1,24,165

- - -
TOTAL (Including GST) 3,74,56,000 3,16,02,000 3,87,03,041 16,63,041 4.44% 71,01,041 22.47%

Note – Expense head in which Actual Expenses has increased Budgeted is marked in Red.

BAS & CO. LLP CHARTERED ACCOUNTANT 6

HASTING PROJECT

Annexure C

Floor-wise Expenses as on 31-12-2024

Ground Floor Terrace 1st Floor 2nd Floor 3rd Floor 4th Floor
Total
Expense % Expense % Expense % Expense % Expense % Expense %
Budget Head Expense
Amount of Amount of Amount of Amount of Amount of Amount of
(Rs.)
(Rs.) TE (Rs.) TE (Rs.) TE (Rs.) TE (Rs.) TE (Rs.) TE
A. Covering 77,644 - - 26,786 34% 18,703 24% 13,452 17% 18,703 24%
B. Civil 21,43,920 1,64,809 8% 1,54,049 7% 4,55,891 21% 4,55,891 21% 4,57,391 21% 4,55,891 21%
C. Plumbing 33,98,138 1,57,686 5% 1,02,388 3% 8,21,768 24% 7,80,490 23% 7,59,893 22% 7,75,912 23%
D. Electrical 23,42,414 1,96,033 8% 2,11,557 9% 4,15,576 18% 4,74,472 20% 4,92,647 21% 5,52,129 24%
E. Lights 8,30,533 - 17,700 2% 2,07,472 25% 1,90,868 23% 2,07,872 25% 2,06,621 25%
F. Air
19,50,000 - - 4,87,500 25% 4,87,500 25% 4,87,500 25% 4,87,500 25%
Conditioning
G. Flooring &
36,74,276 3,16,959 9% 3,63,331 10% 7,31,125 20% 4,90,269 13% 10,51,754 29% 7,20,838 20%
Wall
H. False Ceiling 9,95,382 1,65,397 17% 1,65,397 17% 1,66,147 17% 1,66,147 17% 1,66,147 17% 1,66,147 17%
I+K. Furniture &
Aluminium Glass
1,41,46,658 9,19,277 6% 6,25,114 4% 20,13,776 14% 22,44,364 16% 38,55,179 27% 44,88,947 32%
Partition &
Sliding
J. Loose Furniture 18,57,106 - - 3,75,000 20% 3,75,000 20% 5,61,586 30% 5,45,520 29%
L. Kitchen 10,54,000 - - 2,63,349 25% 2,62,149 25% 2,62,149 25% 2,66,353 25%
M. Finishes 10,82,032 1,65,397 15% 1,65,397 15% 1,69,175 16% 1,88,655 17% 2,22,336 21% 1,71,074 16%
N. Planters box 1,82,271 60,484 33% 23,917 13% 29,415 16% 19,520 11% 19,521 11% 29,415 16%
O. Accessories 7,36,844 - - 46,818 6% 14,707 2% 3,04,076 41% 3,71,243 50%
P. Gadgets 5,98,639 - - 2,72,527 46% 1,85,237 31% 26,237 4% 1,14,637 19%
Q. Architect Fees 10,62,005 - - 2,65,501 25% 2,65,501 25% 2,65,501 25% 2,65,501 25%
R. Vaastu Fees 35,000 - - 8,750 25% 8,750 25% 8,750 25% 8,750 25%
S. Miscellaneous 2,80,619 9,122 3% 9,121 3% 59,922 21% 58,137 21% 62,000 22% 82,317 29%

BAS & CO. LLP CHARTERED ACCOUNTANT 7

HASTING PROJECT

Floor-wise Expenses as on 31-12-2024

Ground Floor Terrace 1st Floor 2nd Floor 3rd Floor 4th Floor
Total
Expense % Expense % Expense % Expense % Expense % Expense %
Budget Head Expense
Amount of Amount of Amount of Amount of Amount of Amount of
(Rs.)
(Rs.) TE (Rs.) TE (Rs.) TE (Rs.) TE (Rs.) TE (Rs.) TE
T. Miscellaneous-
1,28,390 29,419 23% 2,500 2% 23,693 18% 23,593 18% 23,593 18% 25,593 20%
Site Work
U. Canvas
Painting (Narayan 6,50,000 - - - - - - 1,50,000 23% 5,00,000 77%
Art)
V. PROJECT
MANAGEMENT 10,00,000 - - 2,50,000 25% 2,50,000 25% 2,50,000 25% 2,50,000 25%
CONSULTANT
W. Puja Expenses 1,24,165 - - 31,041 25% 31,041 25% 31,041 25% 31,041 25%
X. CAMERA 79,592 - - 19,898 25% 19,898 25% 19,898 25% 19,898 25%
TOTAL (Including
3,84,29,628 71,41,130 70,10,892 96,98,523 1,05,54,030
GST)

Note- T E denotes – Total Expenses

BAS & CO. LLP CHARTERED ACCOUNTANT 8

HASTING PROJECT

Annexure D

Details of Advance Given to Vendor but Invoice not Received till 31-12-2024
Date of Advance Amount Total Advance Given Expenses Incurred to be Gross Advance
Name of the vendor
Advance date wise (Rs.) Amount (Rs.) recovered from vendor (Rs.) Amount (Rs.)
19-11-2024 70,000.00
AAR-ESS CONCEPTS PRIVATE LIMITED
19-11-2024 95,200.00 1,65,200.00 - 1,65,200.00
ANIRUDH SRIDHAR CHARI 30-12-2024 1,50,000.00 1,50,000.00 - 1,50,000.00
30-10-2024 1,50,000.00
BABU LAL 15-11-2024 1,50,000.00
30-12-2024 1,00,000.00 4,00,000.00 76,868.00 4,76,868.00
CERAMIC CITY PVT LTD 11-12-2024 4,564.00 4,564.00 - 4,564.00
FOAMREX FURNISHINGS PVT LTD 04-09-2024 59,850.00 59,850.00 - 59,850.00
03-02-2024 1,00,000.00
GIANIS ARTWORK
01-03-2024 65,000.00 1,65,000.00 64,662.00 2,29,662.00
21-03-2024 5,00,000.00
29-05-2024 3,00,000.00
11-06-2024 5,00,000.00
GOLDEN REFRIGERATION CO
24-06-2024 3,00,000.00
19-09-2024 2,00,000.00
15-11-2024 1,50,000.00 19,50,000.00 - 19,50,000.00
07-05-2024 5,00,000.00
29-05-2024 3,00,000.00
HOME4US
11-06-2024 5,00,000.00
24-06-2024 2,00,000.00 15,00,000.00 - 15,00,000.00
12-02-2024 2,00,000.00
INFRAINTERIA 03-04-2024 3,00,000.00
23-05-2024 5,00,000.00 10,00,000.00 47,547.00 10,47,547.00
KHOSLA ELECTRONICS 29-07-2024 17,310.00 17,310.00 - 17,310.00

BAS & CO. LLP CHARTERED ACCOUNTANT 9

HASTING PROJECT

Details of Advance Given to Vendor but Invoice not Received till 31-12-2024
Date of Advance Amount Total Advance Given Expenses Incurred to be Gross Advance
Name of the vendor
Advance date wise (Rs.) Amount (Rs.) recovered from vendor (Rs.) Amount (Rs.)
KONE ELEVATOR INDIA PVT LTD 17-07-2024 10,747.00 10,747.00 - 10,747.00
M/S PRAKRITI BANDHU 19-12-2024 28,215.00 28,215.00 - 28,215.00
09-02-2024 2,00,000.00
NARAYAN ART 12-04-2024 2,00,000.00
24-06-2024 1,00,000.00 5,00,000.00 - 5,00,000.00
PCI PEST CONTROL PVT LTD 30-12-2024 54,728.00 54,728.00 - 54,728.00
THE UPPER EDGE 30-12-2024 4,79,670.00 4,79,670.00 - 4,79,670.00
02-07-2024 10,00,000.00
15-07-2024 5,00,000.00
UMA SHANKAR GUPTA 02-09-2024 5,00,000.00
19-09-2024 5,00,000.00
30-10-2024 4,69,550.00 29,69,550.00 2,09,718.00 31,79,268.00
Total 94,54,834.00 3,98,795.00 98,53,629.00

BAS & CO. LLP CHARTERED ACCOUNTANT 10

HASTING PROJECT

Annexure E

Details of Vendor wise Invoice which is unpaid as on 31-12-2024

Invoice Amount Total pending
PARTY NAME EXPENSE HEAD INVOICE NO. DATE REMARKS
(Rs.) Amount (Rs.)
IC/3B/1267/24-25 02-08-2024 1,21,423
IC/5A/279/24-25 06-08-2024 78,000
IC/5A/272/24-25 03-08-2024 35,703
IC/3B/1652/24-25 06-09-2024 14,969 Pending Amount Rs. 680
IC/3B/1694/24-25 10-09-2024 18,128 Pending Amount Rs. 3581
IC/3B/1925/24-25 01-10-2024 777
IC/5A/423/24-25 23-09-2024 30,495
IC/5A/458/24-25 01-10-2024 14,540
IC/3B/2223/24-25 29-10-2024 892
IC/3B/2159/24-25 22-10-2024 959
IC/3B/2388/24-25 15-11-2024 7,183
INEX COLLECTION PRIVATE IC/5A/558/24-25 31-10-2024 2,611
Furniture
LIMITED IC/3B/2218/24-25 28-10-2024 3,781
IC/5A/559/24-25 31-10-2024 21,311
IC/CN/587/24-25 06-11-2024 -3,776
IC/CN/642/24-25 20-11-2024 -2,036
IC/CN/643/24-25 20-11-2024 -3,828
IC/CN/644/24-25 20-11-2024 -3,159
IC/CN/645/24-25 20-11-2024 -1,050
IC/CN/646/24-25 20-11-2024 -2,197
IC/CN/647/24-25 20-11-2024 -873
IC/CN/648/24-25 20-11-2024 -1,125
IC/CN/425/24-25 17-09-2024 -17,262
Anchor Debit -3,374 2,83,256

BAS & CO. LLP CHARTERED ACCOUNTANT 11

HASTING PROJECT

Details of Vendor wise Invoice which is unpaid as on 31-12-2024

Invoice Amount Total pending
PARTY NAME EXPENSE HEAD INVOICE NO. DATE REMARKS
(Rs.) Amount (Rs.)
OM/G-2470/24-
OM 15-11-2024 45,700 45,700
25
DLI/092/24-25 13-09-2024 37,996
DECOLUX LIGHTING DLI/100/24-25 14-09-2024 1,817
INDUSTRIES DLI/109/24-25 24-09-2024 6,490
Electrical DLI/142/24-25 08-10-2024 3,127 49,430
GST/24-25/575 14-08-2024 34,861
TA SALES GST/24-25/830 08-10-2024 14,201
GST/24-25/575 14-09-2024 14,121 55,268 Pending Amount Rs. 6206
NAV BHARAT
Plumbing NBEC/942/24-25 10686 10686
ENGINEERING CO.
PRASANTA MISTRI 20-11-2024 23,700 8,700 Pending Amount Rs. 8700
MARUDHAR MARBLE & Flooring & Wall
24-25/M-3208 16-12-2024 8,300 4,900 Pending Amount Rs. 4900
GRANITE
MSK INFRACON Civil INV/23/24-25 11-01-2024 2,51,194 99,035 Pending Amount Rs. 99035
Total 5,56,975

BAS & CO. LLP CHARTERED ACCOUNTANT 12

HASTING PROJECT

Annexure F

List of Party wise Expenses Done till 31-12-2024

Sl. No Party-wise Total Expense Booked Nature Of Expense Total
1 AAR-ESS CONCEPTS PVT LTD Loose Furniture 1,69,920.00
2 AESTHETIK ENGINEERS PVT LTD Furniture 1,07,545.00
3 Amit Electric Co Electrical 8,500.00
4 ANCHOR GLASS INDUSTRY LLP Furniture 3,27,655.18
5 ART & CRAFT BAZAAR Accessories 1,33,000.00
6 ATEE ENTERPRISES Flooring & Wall & Planters 1,26,564.00
7 AYAN SEN ARCHITECTS Architects 10,62,005.00
8 BABU LAL Furniture 24,89,223.00
9 BAILOCHAN MAHAKUL Plumbing 4,76,005.00
10 BALAJI TRADERS Plumbing 1,80,727.00
11 BASANTA KUMAR CHANDRA Flooring & Wall 80,098.00
12 BENGAL LAMINATES Furniture 21,582.00
13 BENGAL SANITARY STORES Plumbing 8,617.00
14 BHAJANLAL COMMERCIAL PVT LTD Accessories 14,500.00
15 BRIJESH KUMAR SINGH Finishes 1,65,000.00
16 CERAMIC CITY PVT LTD Plumbing 5,31,540.00
17 Claymango Lights 2,000.00
18 Computer Exchange Pvt Ltd Electrical 49,678.00
19 DEBASIS D Electrical 110.00
20 DECOLUX LIGHTING INDUSTRIES Lights 6,30,883.00
21 DISCOVER IMPEX Plumbing 32,406.00
22 FABER Kitchen 2,800.00
23 FABTECH GENICS Furniture 1,07,415.00
24 FEATHERLITE COLLECTIONS Loose Furniture 21,386.00
25 FOAMREX FURNISHINGS Accessories 2,04,300.00

BAS & CO. LLP CHARTERED ACCOUNTANT 13

HASTING PROJECT

List of Party wise Expenses Done till 31-12-2024

Sl. No Party-wise Total Expense Booked Nature Of Expense Total
26 GALAXY- THE LIFESTYLE STORE Plumbing & Gadgets 40,400.00
27 GARGO INDIA Electrical 77,910.00
28 GHOSH ENTERPRISE Furniture 34,012.00
29 HALDER STEEL ENGINEERING WORKS Furniture 6,54,900.00
30 HARDWARE COLLECTION Furniture 27,536.00
31 HEERA MARBLE & GRANITES Furniture 2,39,957.00
32 HOTEL RUSHABH HOME Puja Expenses 38,475.00
33 INDIAN HARDWARE Furniture 71,100.00
34 INDIAN MARBLE TRADERS Furniture 13,629.00
35 INEX COLLECTION PRIVATE LIMITED Furniture & Plumbing 17,33,114.00
36 IRSHAD ALI Flooring & Wall 23,275.00
37 J K STEEL CORPORATION Miscellaneous 55,696.00
38 JM MARKETING Furniture 1,26,850.00
39 JYOTI UDYOG Flooring & Wall 1,53,356.86
40 KHOSLA ELECTRONICS Gadgets 4,82,690.00
41 KUTCHINA Kitchen 10,48,596.00
42 MAA KALI HARDWARE FITTING Kitchen 1,404.00
43 MACJ SERVICES LLP Miscellaneous 17,700.00
44 MAKE MY TRIP Puja Expenses 84,405.00
45 MANBHAV ENTERPRISE INDIA PVT LTD Furniture 89,090.00
46 MARUDHAR MARBLE & GRANITE Flooring & Wall 7,94,087.00
47 ME ENCANTA Plumbing 19,146.00
48 Mehta Brothers Furniture 1,652.00
49 MOUSAMI MAYRA Civil 82,250.00
50 MSK INFRACON Civil 14,45,515.00
51 NALINEE FLORIST Miscellaneous 9,230.00
52 NAV BHARAT ENGINEERING CO. Plumbing & Electrical 5,75,011.00

BAS & CO. LLP CHARTERED ACCOUNTANT 14

HASTING PROJECT

List of Party wise Expenses Done till 31-12-2024

Sl. No Party-wise Total Expense Booked Nature Of Expense Total
NAVYA ASSOCIATES Flooring & Wall & Furniture & Miscellaneous SW & Finishes & PMC 21,97,621.00
53
54 NEW SAI MOTORS Accessories 17,700.00
55 OM Furniture 1,18,966.00
56 PCI PEST CONTROL PVT LTD Miscellaneous 47,200.00
57 PODDAR TIMBER CONCERN Furniture 10,51,974.00
58 PRASANTA MISTRI Flooring & Wall 23,700.00
59 PRATAP SHAW (DECORATOR) Miscellaneous 5,500.00
60 PRATEEK KEJRIWAL Accessories 26,091.00
61 PREMIER SALES CORPORATION Miscellaneous Site Work 58,756.00
62 PROMISES INSRUMENTS PVT LTD Electrical 20,497.00
63 RADIANT ALUMINIUM Furniture 6,01,918.00
64 RAINBOW LUXURY DRY Miscellaneous 8,800.00
65 RAUNAK COIRS LIMITED Accessories 1,04,954.00
66 ROYAL BENGAL FURNITUE CONCERN Miscellaneous Site Work 4,116.00
67 S AND JOY MAA Flooring & Wall & Puja Expenses 79,715.00
68 SABBA RANI Civil 5,94,575.00
69 SAGATAM HARDWARE Furniture 1,48,271.00
70 SAINIK SUPPORT SERVICE Miscellaneous Site Work 1,07,744.00
71 SALASAR SALES Furniture 5,700.00
72 SANDEEP KR PATESWARI Accessories 45,690.00
73 SANICO INDIA DISTRIBUTORS PVT LTD Plumbing 35,570.00
74 SARASWATI PLYWOOD PVT LTD Furniture 2,382.00
75 SCRUBBER Miscellaneous Site Work 25,092.00
76 SHANCO Plumbing 57,408.00
77 SHRABANI MONDAL Miscellaneous Site Work 67,500.00
78 SHYAM GROUP Electrical & Gadgets 83,441.50

BAS & CO. LLP CHARTERED ACCOUNTANT 15

HASTING PROJECT

List of Party wise Expenses Done till 31-12-2024

Sl. No Party-wise Total Expense Booked Nature Of Expense Total
79 SIKAND Miscellaneous Site Work 2,100.00
80 SM EXPRESS LOGISTICS PVT LTD Plumbing 1,712.00
81 SREERAM SALES AGENCY Furniture 52,27,568.27
82 Steel Emporium Planters 170.00
83 SUPERKING SOLUTIONS Covering 77,644.00
84 SUPERTECH ENGINEERING & TRADE PVT LTD Plumbing 3,36,300.00
85 SUPRIYO MONDAL Planters 6,600.00
86 TA SALES Electricals 7,96,275.00
87 THE ARTEMIST Accessories 1,51,200.00
88 THE GREEN VIEW NURSERY Planters 17,650.00
89 THE PLANTS ISLAND Planters 54,100.00
90 THE UPPER EDGE Plumbing 11,25,526.00
91 UMA SHANKAR GUPTA Flooring & Wall & Finishes 30,450.00
92 V P EXIM Furniture 61,320.00
93 VAASTU REMEDIES Vaastu Fees 35,000.00
94 VIDE STUDIO(OPC) Finishes 49,383.00
95 WALL N FLOOR Flooring & Wall 6,08,206.69
Total 2,90,16,532.50

BAS & CO. LLP CHARTERED ACCOUNTANT 16

HASTING PROJECT

Annexure G

Status of Reconciliation with Vendors ledger

SL Reconciliation
Party Remarks
No Status
1 DECOLUX LIGHTING INDUSTRIES Done Reconciliation Tallied
2 AESTHETIK ENGINEERS PVT LTD Not Done Ledgers is not received from Vendors

Low Volume of transaction reconciliation is not required by management, balance as per our
3 AMIT ELECTRIC CO Not Done
book is zero

4 ANCHOR GLASS INDUSTRY LLP Done Reconciliation Tallied

Low Volume of transaction reconciliation is not required by management, balance as per our
5 ART & CRAFT BAZAAR Not Done
book is zero
6 ATEE ENTERPRISES Done Reconciliation Tallied
7 AYAN SEN ARCHITECTS Done Reconciliation Tallied

8 AAR-ESS CONCEPTS PRIVATE LIMITED Not Done Low Volume of transaction reconciliation is not required by management

9 BAILOCHAN MAHAKUL Not Done Work is still in progress

10 BALAJI TRADERS Done Reconciliation Tallied
Low Volume of transaction reconciliation is not required by management, balance as per our
11 BASANTA KUMAR CHANDRA Not Done
book is zero
Low Volume of transaction reconciliation is not required by management, balance as per our
12 BENGAL LAMINATES Not Done
book is zero
13 BENGAL SANITARY STORES Done Reconciliation Tallied
Low Volume of transaction reconciliation is not required by management, balance as per our
14 BHAJANLAL COMMERCIAL PVT LTD Not Done
book is zero
15 BABU LAL Not Done Ledgers is not received from Vendors
16 CERAMIC CITY PVT LTD Done Difference in Reconciliation & mail have been sent for CN
Low Volume of transaction reconciliation is not required by management, balance as per our
17 CLAYMANGO Not Done
book is zero
Low Volume of transaction reconciliation is not required by management, balance as per our
18 DEBASIS D Not Done
book is zero

BAS & CO. LLP CHARTERED ACCOUNTANT 17

HASTING PROJECT

Status of Reconciliation with Vendors ledger

SL Reconciliation
Party Remarks
No Status

Low Volume of transaction reconciliation is not required by management, balance as per our
19 BRIJESH Kumar Singh Not Done
book is zero

Low Volume of transaction reconciliation is not required by management, balance as per our
20 DISCOVER IMPEX PVT LTD Not Done
book is zero
Low Volume of transaction reconciliation is not required by management, balance as per our
21 FABER Not Done
book is zero
22 FABTECH GENICS Done NOC Received
Diff in Reconciliation & As per discussion with Srishti Di on 03/01/24 further details will be
23 FOAMREX FURNISHINGS PVT LTD Done
provided by herself
24 GALAXY- LIFESTYLE STORE Done Reconciliation Tallied
25 GARGO INDIA Done NOC Received
Low Volume of transaction reconciliation is not required by management, balance as per our
26 GHOSH ENTERPRISE Not Done
book is zero

As per discussion with Srishti Di on 03/01/24 further details will be provided by herself
27 GIANIS ARTWORK Not Done
(Advance Made bill is not booked yet)

28 GOLDEN REFRIGERATION CO Not Done Advance Made bill is not booked yet

29 HALDER STEEL ENGINEERING WORKS Not Done As per discussion with Srishti Di on 03/01/24 further details will be provided by herself

Low Volume of transaction reconciliation is not required by management, balance as per our
30 HARDWARE COLLECTION Not Done
book is zero
31 HEERA MARBLE & GRANITES Done Reconciliation Tallied
32 HOME4US Not Done Advance Made bill is not booked yet
Low Volume of transaction reconciliation is not required by management, balance as per our
33 HOTEL RUSHABH HOME Not Done
book is zero

BAS & CO. LLP CHARTERED ACCOUNTANT 18

HASTING PROJECT

Status of Reconciliation with Vendors ledger

SL Reconciliation
Party Remarks
No Status
Low Volume of transaction reconciliation is not required by management, balance as per our
34 INDIAN HARDWARE Not Done
book is zero
Low Volume of transaction reconciliation is not required by management, balance as per our
35 INDIAN MARBLE TRADERS Not Done
book is zero
Diff in Reconciliation & As per discussion with Srishti Di on 03/01/24 further details will be
36 INEX COLLECTION PRIVATE LIMITED Done
provided by herself
37 INFRAINTERIA Not Done Advance Made bill is not booked yet

Low Volume of transaction reconciliation is not required by management, balance as per our
38 IRSHAD ALI Not Done
book is zero

39 J.K STEEL CORPORATION Done Reconciliation Tallied

40 JM MARKETING Done Reconciliation Tallied
Low Volume of transaction reconciliation is not required by management, balance as per our
41 JYOTI UDYOG Not Done
book is zero
42 KHOSLA ELECTRONICS Not Done Verbally Confirmed
43 KONE ELEVATOR INDIA PVT LTD Not Done Advance Made bill is not booked yet
Low Volume of transaction reconciliation is not required by management, balance as per our
44 KUTCHINA Not Done
book is zero
Low Volume of transaction reconciliation is not required by management, balance as per our
45 MAA KALI HARDWARE FITTING Not Done
book is zero
Low Volume of transaction reconciliation is not required by management, balance as per our
46 MACJ SERVICES LLP Not Done
book is zero
Low Volume of transaction reconciliation is not required by management, balance as per our
47 MAKE MY TRIP Not Done
book is zero
48 MANBHAV ENTERPRISE INDIA PVT LTD Done Reconciliation Tallied
49 MARUDHAR MARBLE & GRANITE Done NOC Received
50 ME ENCANTA Done Reconciliation Tallied

BAS & CO. LLP CHARTERED ACCOUNTANT 19

HASTING PROJECT

Status of Reconciliation with Vendors ledger

SL Reconciliation
Party Remarks
No Status
Low Volume of transaction reconciliation is not required by management, balance as per our
51 MEHTA BROTHERS Not Done
book is zero
Low Volume of transaction reconciliation is not required by management, balance as per our
52 MOUSAMI MAYRA Not Done
book is zero
53 M S K INFRACON Not Done Will receive ledger after providing them remaining payments
Low Volume of transaction reconciliation is not required by management, balance as per our
54 NALINEE FLORIST Not Done
book is zero
55 NARAYAN ART Not Done Advance Made bill is not booked yet
56 NAV BHARAT ENGINEERING CO. Done Difference in Reconciliation
57 NAVYA ASSOCIATES Done Reconciliation Tallied
Low Volume of transaction reconciliation is not required by management, balance as per our
58 NEW SAI MOTORS Not Done
book is zero
59 OM Done Reconciliation Tallied

60 PCI PEST CONTROL PVT LTD Not Done Low Volume of transaction reconciliation is not required by management

61 PODDAR TIMBER CONCERN Done Reconciliation Tallied

62 PRASANTA MISTRI Not Done Low Volume of transaction reconciliation is not required by management

Low Volume of transaction reconciliation is not required by management, balance as per our
63 PRATAP SHAW (DECORATOR) Not Done
book is zero
Low Volume of transaction reconciliation is not required by management, balance as per our
64 PRATEEK KEJRIWAL Not Done
book is zero
Low Volume of transaction reconciliation is not required by management, balance as per our
65 PREMIER SALES CORPORATION Not Done
book is zero
Low Volume of transaction reconciliation is not required by management, balance as per our
66 PROMISES INSTRUMENTS PVT LTD Not Done
book is zero
67 RADIANT ALUMINIUM Done Reconciliation Tallied
Low Volume of transaction reconciliation is not required by management, balance as per our
68 RAINBOW LUXURY DRY Not Done
book is zero

BAS & CO. LLP CHARTERED ACCOUNTANT 20

HASTING PROJECT

Status of Reconciliation with Vendors ledger

SL Reconciliation
Party Remarks
No Status
Low Volume of transaction reconciliation is not required by management, balance as per our
69 RAUNAK COIRS LIMITED Not Done
book is zero
Low Volume of transaction reconciliation is not required by management, balance as per our
70 ROYAL BENGAL FURNITURE CONCERN Not Done
book is zero
71 SABBA RANI Not Done Will receive ledger after providing them remaining payments
Difference in Reconciliation,1 Invoice need to be Recorded as it was not provided by the
72 SAGATAM HARDWARE Done
vendor
73 SAINIK SUPPORT SERVICE Not Done Ledgers is not received from Vendors
Low Volume of transaction reconciliation is not required by management, balance as per our
74 SALASAR SALES Not Done
book is zero
Low Volume of transaction reconciliation is not required by management, balance as per our
75 SANDEEP KR PATESWARI Not Done
book is zero
Low Volume of transaction reconciliation is not required by management, balance as per our
76 S AND JOYMAA Not Done
book is zero
Low Volume of transaction reconciliation is not required by management, balance as per our
77 SANICO INDIA DISTRIBUTORS PVT LTD Not Done
book is zero
Low Volume of transaction reconciliation is not required by management, balance as per our
78 SARASWATI PLYWOOD PVT LTD Not Done
book is zero
Low Volume of transaction reconciliation is not required by management, balance as per our
79 SCRUBER Not Done
book is zero
80 SHANCO Done Reconciliation Tallied
Low Volume of transaction reconciliation is not required by management, balance as per our
81 SHRABANI MONDAL Not Done
book is zero
82 SHYAM GROUP Not Done Ledgers is not received from Vendors & will be provided by IT Dept
Low Volume of transaction reconciliation is not required by management, balance as per our
83 SIKAND Not Done
book is zero
Low Volume of transaction reconciliation is not required by management, balance as per our
84 SM EXPRESS LOGISTICS PVT LTD Not Done
book is zero
85 SREERAM SALES AGENCY Done Difference in Reconciliation

BAS & CO. LLP CHARTERED ACCOUNTANT 21

HASTING PROJECT

Status of Reconciliation with Vendors ledger

SL Reconciliation
Party Remarks
No Status
Low Volume of transaction reconciliation is not required by management, balance as per our
86 STEEL EMPORIUM Not Done
book is zero
Low Volume of transaction reconciliation is not required by management, balance as per our
87 SUPERKING SOLUTIONS Not Done
book is zero
88 SUPERTECH ENGINEERING & TRADE PVT LTD Done Reconciliation Tallied
Low Volume of transaction reconciliation is not required by management, balance as per our
89 SUPRIYO MONDAL Not Done
book is zero
Difference in Reconciliation & Srishti Di will provide further information as more CN is yet to
90 TA SALES Done
be receive
Low Volume of transaction reconciliation is not required by management, balance as per our
91 THE ARTEMIST Not Done
book is zero
Low Volume of transaction reconciliation is not required by management, balance as per our
92 THE GREEN VIEW NURSERY Not Done
book is zero
Low Volume of transaction reconciliation is not required by management, balance as per our
93 THE PLANTS ISLAND Not Done
book is zero
94 THE UPPER EDGE Done NOC Received
95 UMA SHANKAR GUPTA Not Done Ledgers is not received from Vendors
Low Volume of transaction reconciliation is not required by management, balance as per our
96 VAASTU REMEDIES Not Done
book is zero
Low Volume of transaction reconciliation is not required by management, balance as per our
97 V P EXIM Not Done
book is zero
Low Volume of transaction reconciliation is not required by management, balance as per our
98 VIDE STUDIO PVT LTD Not Done
book is zero
Difference in Reconciliation,2 Invoice need to be Recorded as it was not provided by the
99 WALL N FLOOR Done
vendor and 1 invoice not found in Party Ledger
100 Computer Exchange Pvt Ltd Not Done Ledgers is not received from Vendors & will be provided by IT Dept

BAS & CO. LLP CHARTERED ACCOUNTANT 22

HASTING PROJECT

Annexure H

Details of Observation Related to Invoice/Supporting

Supporting
Date Party Invoice No Amount (Rs.) Nature Remarks
Available
HALDER STEEL 25/HSEW/2 Payment approved Rs. 5,90,000/- Revised
17-Oct-24 6,84,459.00 FURNITURE Yes
ENGINEERING WORKS 4-25 Invoice of same amount not Received
HALDER STEEL 51/HSEW/2 Payment approved Rs. 64,900/- Revised
20-Dec-24 71,154.00 FURNITURE Yes
ENGINEERING WORKS 4-25 Invoice of same amount not Received
15-Jul-24 SANDEEP KR PATESWARI 2,55,72,559 35,310.00 ACCESSORIES Yes Name of party not mentioned in Invoice
20-Dec-24 SANDEEP KR PATESWARI 10,380.00 ACCESSORIES Yes Name of party not mentioned in Invoice
25-May-24 S AND JOYMAA 109 2,400.00 FLOORING & WALL Yes Name of party not mentioned in Supporting
10-Jun-24 S AND JOYMAA 134 4,100.00 FLOORING & WALL Yes Name of party not mentioned in Supporting
26-Jun-24 S AND JOYMAA 174 8,075.00 FLOORING & WALL Yes Name of party not mentioned in Supporting
02-Jul-24 S AND JOYMAA 186 35,550.00 FLOORING & WALL Yes Name of party not mentioned in Supporting
06-Jul-24 S AND JOYMAA 227 8,650.00 FLOORING & WALL Yes Name of party not mentioned in Supporting
19-Jul-24 S AND JOYMAA 245 1,285.00 PUJA EXPENSES Yes Name of party not mentioned in Supporting
07-Aug-24 S AND JOYMAA 315 4,200.00 FLOORING & WALL Yes Name of party not mentioned in Supporting
21-Aug-24 S AND JOYMAA 328 3,870.00 FLOORING & WALL Yes Name of party not mentioned in Supporting
30-Aug-24 S AND JOYMAA 332 3,600.00 FLOORING & WALL Yes Name of party not mentioned in Supporting
PRATAP SHAW
13-Jul-24 5,500.00 MISCELLANEOUS Yes Name of party not mentioned in Invoice
(DECORATOR)
K16724242 Verbally
29-Jul-24 KHOSLA ELECTRONICS (12,400.00) GADGETS CN Copy not Received
5/04226 Informed
27-Sep-24 MOUSAMI MAYRA 4,500.00 CIVIL No Name of party not mentioned in Supporting
04-Sep-24 SUPRIYO MONDAL 212 6,600.00 PLANTERS BOX No No Invoice/ supporting
28-Oct-23 MOUSAMI MAYRA 6,500.00 CIVIL Yes Name of party not mentioned in Supporting
02-Nov-23 MOUSAMI MAYRA 5,000.00 CIVIL Yes Name of party not mentioned in Supporting
10-Nov-23 MOUSAMI MAYRA 10,500.00 CIVIL Yes Name of party not mentioned in Supporting
17-Nov-23 MOUSAMI MAYRA 9,000.00 CIVIL Yes Name of party not mentioned in Supporting

BAS & CO. LLP CHARTERED ACCOUNTANT 23

HASTING PROJECT

Details of Observation Related to Invoice/Supporting

Supporting
Date Party Invoice No Amount (Rs.) Nature Remarks
Available
19-Jan-24 MOUSAMI MAYRA 4,000.00 CIVIL Yes Name of party not mentioned in Supporting
28-Feb-24 MOUSAMI MAYRA 4,500.00 CIVIL Yes Name of party not mentioned in Supporting
25-Apr-24 MOUSAMI MAYRA 10,500.00 CIVIL Yes Name of party not mentioned in Supporting
25-May-24 MOUSAMI MAYRA 7,500.00 CIVIL Yes Name of party not mentioned in Supporting
25-Jun-24 MOUSAMI MAYRA 6,000.00 CIVIL Yes Name of party not mentioned in Supporting
08-Jul-24 MOUSAMI MAYRA 6,000.00 CIVIL Yes Name of party not mentioned in Supporting
02-Aug-24 MOUSAMI MAYRA 6,750.00 CIVIL Yes Name of party not mentioned in Supporting
03-Sep-24 MOUSAMI MAYRA 1,500.00 CIVIL Yes Name of party not mentioned in Supporting

BAS & CO. LLP CHARTERED ACCOUNTANT 24