Note: The Illustrative formats for Financial Statements included in the Guidance Note
Statements for Non-Corporate Entities have been given in this Excel file for ease
However, the formats of Financial Statements prescribed in the said Guidance Note and
Accounting Standards shall be referred for the purpose of preparation and presen
financial statements.
the Guidance Note on Financial
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id Guidance Note and the relevant
paration and presentation of the
M/S PURSHOTTAM SAHU (Proprietor : PURSHOTTAM KUMAR SAHU)
1 NIWARGANJ, JABALPUR - 482001
Balance Sheet as at 31-03-2025
(Amount in Rs.)
Particulars Note 31 March 2025 31 March 2024
I EQUITY AND LIABILITIES
1 Owners' Funds
(a) Owners' Capital Account 3 3,979,164 3,704,908
(b) Reserves and surplus - -
3,979,164 3,704,908
2 Non-current liabilities
(a) Long-term borrowings 4 3,490,843 3,452,300
(b) Deferred tax liabilities (Net) - -
(c) Other long-term liabilities - -
(d) Long-term provisions - -
3,490,843 3,452,300
3 Current liabilities
(a) Short-term borrowings - -
(b) Trade payables 5 419,185.00 369,766.00
(c) Other current liabilities - -
(d) Short-term provisions 6 9,500.00 9,500.00
428,685.00 379,266.00
Total 7,898,691.60 7,536,474.16
II ASSETS
1 Non-current assets
(a) Property, Plant and Equipment and Intangible assets
(i) Property, Plant and Equipment 7 1,745.96 1,980.06
(ii) Intangible assets - -
(iii) Capital work in progress - -
(iv) Intangible asset under development - -
(b) Non-current investments - -
(c) Deferred tax assets (Net) - -
(d) Long Term Loans and Advances - -
(e) Other non-current assets 8 100,000.00 100,000.00
101,745.96 101,980.06
2 Current assets
(a) Current investments - -
(b) Inventories 9 4,556,880.00 4,131,665.00
(c) Trade receivables 10 2,501,468.00 2,874,665.00
(d) Cash and bank balances 11 738,597.74 428,164.07
(e) Short Term Loans and Advances - -
(f) Other current assets - -
7,796,945.74 7,434,494.07
Total 7,898,691.60 7,536,474.16
Brief about the Entity 1
Summary of significant accounting policies 2
The accompanying notes are an integral part of the
financial statements
For P K R B & Co.
Chartered Accountants
FRN: 0030251C
FOR PURSHOTTAM SAHU PAN:
Purshottam Sahu CA PANKAJ KOTWANI
(Proprietor) (Partner)
Mem. No. 435365
Place: Jabalpur
Date:
UDIN:
M/S PURSHOTTAM SAHU (Proprietor : PURSHOTTAM KUMAR SAHU)
GALLA MANDI NIWARGANJ JABALPUR
Statement of Profit and Loss for the year ended 31st March, 2025
(Amount in Rs.)
Particulars Note 31 March 2025 31 March 2024
I Revenue from operations 12 36,694,540 21,974,610
II Other Income - -
III Total Income (I+II) 36,694,540 21,974,610
IV Expenses:
(a) Cost of goods sold 13 33,656,258 19,718,908
(b) Employee benefits expense 14 422,500 325,000
(c) Finance costs 15 441,605 306,913
(d) Depreciation and amortization expense 16 234 267
(e) Other expenses 17 1,498,332 997,513
Total expenses 36,018,929 21,348,601
Profit/(loss) before exceptional and extraordinary items, partners'
V remuneration and tax (III- IV) 675,611 626,009
VI Exceptional items (specify nature & provide note/delete if none) - -
Profit/(loss) before extraordinary items, partners' remuneration and
VII tax (V-VI) 675,611 626,009
VIII Extraordinary Items (specify nature & provide note/delete if none) - -
IX Profit before, partners' remuneration and tax (VII-VIII) 675,611 626,009
X Partners’ remuneration*
XI Profit before tax (IX- X)
XII Tax expense:
(a) Current tax - -
(b) Excess/ Short provision of tax relating to earlier years - -
(c) Deferred tax charge/ (benefit) - -
- -
XIII Profit/(Loss) for the period from continuing operations (IXI-XII) 675,611 626,009
XIVII Profit/(loss) from discontinuing operations - -
XVIII Tax expense of discontinuing operations - -
XIVI Profit/(loss) from discontinuing operations (after tax) (XIVII-XVIII) - -
XVII Profit/(Loss) for the year (XIII+XIVI) 675,611 626,009
The accompanying notes are an integral part of the financial statements
* whereever applicable
For P K R B & Co.
Chartered Accountants
FOR PURSHOTTAM SAHU FRN: 0030251C
PAN:
Purshottam Sahu CA PANKAJ KOTWANI
(Proprietor) (Partner)
Mem. No. 435365
Place: Jabalpur
Date:
UDIN:
M/S PURSHOTTAM SAHU (Proprietor : PURSHOTTAM KUMAR SAHU)
1 NIWARGANJ, JABALPUR - 482001
Notes forming part of the Financial Statements for the year ended, 31st March, 2025
Note - 1 Brief abount the entity
The entity is enganed in Whole sale and Retail Trade of Agricultural Grains, having Place of Business at 1 Niwarganj , Jabalpur -482001
Note - 2 Significant Accounting Policies
Note - 3 Owners' Capital Account
(Amount in Rs.)
Sr. No. Name of Partner/ Share of profit/ As at 1st April Capital Remuneration Interest for Withdrawals Share of As at 31st March
Proprietor/ Owner (loss) 2024 (Opening Introduced/contrib for the year the year during the Profit / Loss 2025 (Closing
(%) Balance) uted during the year for the year Balance)
year
1 PURSHOTTAM SAHU 100 3704907.72 401,355.00 675610.88 3,979,163.60
-
-
-
3,704,908 - - - 401,355 675,611 3,979,164
Previous Year (PY) 3,438,039 - - - 359,140 626,009 3,704,908
M/S PURSHOTTAM SAHU (Proprietor : PURSHOTTAM KUMAR SAHU)
1 NIWARGANJ, JABALPUR - 482001
Notes forming part of the Financial Statements for the year ended 31st March, 2025
(Amount in Rs.)
Long Term
4 Borrowings 31 March 2025 31 March 2024
Secured
(b) Loans
From Banks
Canera Bank O/D 3,490,843 3,452,300
Total 3,490,843 3,452,300
Foot Note:
(i) Nature of the Security to be specified separately.
(ii) Terms of repayment of terms loans and other loans shall be stated.
(iii) Where loans guranteed by partners/proprietors/owners aggregate of such amount under each head shall be disclosed.
M/S PURSHOTTAM SAHU (Proprietor : PURSHOTTAM KUMAR SAHU)
1 NIWARGANJ, JABALPUR - 482001
Notes forming part of the Financial Statements for the year ended 31st March, 2025
(Amount in Rs.)
6 Provisions Long term Short term
### 31 March 2025 31 March 2024 31 March 2025
Audit Fees Payable - - 7,000 7,000
Professional Tax Payable 2,500 2,500
Total Provisions - - 9,500 9,500
5 Trade payables 31 March 2024 31 March 2025
(a) Total outstanding dues of micro, small and medium enterprises - -
(b) Total outstanding dues of creditors other than micro, small and medium enterprises 419,185 369,766
Total Trade payables 419,185 369,766
M/S PURSHOTTAM SAHU (Proprietor : PURSHOTTAM KUMAR SAHU)
1 NIWARGANJ, JABALPUR - 482001
Notes forming part of the Financial Statements for the year ended 31st March, 2025
Additions
Opening Adjustment/ Closing WDV
Before After 30th Sold During Rate of
S.No. Particulars WDV As On Depreciation As On
30th Septembe depreciation
01.04.2024 The Year Charged 31.3.2025
September r
1 FURNITURE 1,257.74 - - - 10% 126.00 1,131.74
2 WEIGHT MACHINE 722.35 - - 15% 108.00 614.35
Total 1,980.09 - - - 234.00 1,746.09
M/S PURSHOTTAM SAHU (Proprietor : PURSHOTTAM KUMAR SAHU)
1 NIWARGANJ, JABALPUR - 482001
Notes forming part of the Financial Statements for the year ended 31st March, 2025
7 Property, Plant and Equipment and Intangible Assets (owned assets) (Amount in Rs.)
TANGIBLE ASSETS
Particulars /Assets Plant and Furniture &
Freehold land Buildings Office equipment Vehicles Weight Machine Total
Equipment Fixtures
Gross Block
At 1 April 2024 1,257.74 722.35 1,980.09
Additions
Deductions/Adjustments
At 1 April 2023 1,397.49 849.82 2,247.31
Additions
Deductions/Adjustments
At 31 March 2025
At 31 March 2024
Depreciation/Adjustments
At 1 April 2024 - - -
Additions 125.77 108.35 234.13
Deductions/Adjustments - - -
At 1 April 2023 - - - -
Additions 139.75 127.50 267.25
Deductions/Adjustments - - - -
At 31 March 2025 125.77 108.35 234.13
At 31 March 2024 139.75 127.50 267.25
Net Block
At 31 March 2024 1,257.74 722.32 1,980.06
At 31 March 2025 1,131.97 614.00 1,745.96
(Amount in Rs.)
INTANGIBLE ASSETS
Particulars /Assets Liscense Others
Brands/ Masthead and Copyrights Recepie/formulae/
Goodwill Computer Software Mining Rights and (specify Total
trademarks publishing title /patents model/design prototype
franchise nature)
Gross Block
At 1 April 20X1
Additions
Deductions/Adjustments
At 1 April 20X0
Additions
Deductions/Adjustments
At 31 March 20X2
At 31 March 20X1
Amortization/Adjustment
At 1 April 20X1
Additions
Deductions/Adjustments
At 1 April 20X0
Additions
Deductions/Adjustments
At 31 March 20X2
At 31 March 20X1
Net Block
At 31 March 20X1
At 31 March 20X2
Assets under lease to be separately specified under each class of asset.
Intangible assets under
Capital Work in Progress 31 March 20XX 31 March 20XX development 31 March 20XX 31 March 20XX
Opening Balance - - Opening Balance - -
Add: Additions during the year - - Add: Additions during the year - -
Less: Capitalized during the year - - Less: Capitalized during the year - -
Closing Balance (B) - - Closing Balance (B) - -
M/S PURSHOTTAM SAHU (Proprietor : PURSHOTTAM KUMAR SAHU)
1 NIWARGANJ, JABALPUR - 482001
Notes forming part of the Financial Statements for the year ended 31st March, 2025
(Amount in Rs.)
8 Other non-current assets 31 March 2025 31 March 2024
Security Deposits - -
Krishi Upaj Mandi 100,000 100,000
Total other non-current other assets 100,000 100,000
9 Inventories
Stock-in-trade 4,556,880 4,131,665
Total 4,556,880 4,131,665
10 Trade receivables
(a) Secured Considered good 2,501,468 2,874,665
Total 2,501,468 2,874,665
11 Cash and Bank Balances
A Cash and cash equivalents
(a) On current accounts
ICICI Bank 842 1,668
Canera Bank 5,619 7,288
(b) Cash on hand 732,137 419,208
Total 738,598 428,164
M/S PURSHOTTAM SAHU (Proprietor : PURSHOTTAM KUMAR SAHU)
1 NIWARGANJ, JABALPUR - 482001
Notes forming part of the Financial Statements for the year ended 31st March, 2025
(Amount in Rs.)
12 Revenue from operations 31 March 2025 31 March 2024
(a) Sale of products 36,694,540 21,974,610
Revenue from operations (Net) 36,694,540 21,974,610
13 Cost of goods sold (Delete whatever is not applicable)
A Purchases of stock-in-trade
(i) Purchase 34,081,473 20,695,798
Total (A) 34,081,473.00 20,695,798.00
Changes in inventories of finished goods, work in progress and stock-in
B trade 31 March 2025 31 March 2024
Inventories at the beginning of the year:
(i) Stock-in-trade 4,131,665 3,154,775
(I) 4,131,665 3,154,775
Inventories at the end of the year:
(i) Stock-in-trade 4,556,880 4,131,665
(II) 4,556,880 4,131,665
(Increase)/decrease in inventories of finished goods, work-in-progress and -425,215.00 -976,890.00
Total (A+B) 33,656,258.00 19,718,908.00
M/S PURSHOTTAM SAHU (Proprietor : PURSHOTTAM KUMAR SAHU)
1 NIWARGANJ, JABALPUR - 482001
Notes forming part of the Financial Statements for the year ended 31st March, 2025
14 Employee benefits expense
(a) Salaries, wages, bonus and other allowances 422,500 325,000
Total Employee benefits expense 422,500 325,000
15 Finance cost
(a) Interest expense (other than interest on partners' capital/member' capital)
(i) On bank loan 382,429 213,744
(b) Other borrowing costs (Bank Charges) 59,176 93,169
Total Finance cost 441,605 306,913
16 Depreciation and amortization expense
(a) on tangible assets 234 267
(b) on intangible assets - -
Total Depreciation and amortization expense 234 267
17 Other Expenses
(a) Power and fuel (Electricity) 30,225 24,169
(b) Rent (Godown) 84,000 72,000
(c) Repairs and maintenance 60,250 52,655
(d) Insurance 24,681 7,668
(e) Labour charges 525,930 329,766
(f) Freight Charges 196,625 132,775
(g) Vehicle Charges 46,110 41,330
(h) Travelling expenses 9,270 18,700
(i) Auditor's remuneration 7,000 7,000
(j) Printing and stationery 10,240 9,125
(k) Communication expenses (Telephone Exp) 14,396 12,160
(l) Legal and professional charges (Professional Tax) 2,500 2,500
(m) Commission 487,105 287,665
Total 1,498,332 997,513
M/S PURSHOTTAM SAHU (Proprietor : PURSHOTTAM KUMAR SAHU)
1 NIWARGANJ, JABALPUR - 482001
Notes forming part of the Financial Statements for the year ended 31st March, 2025
