Final e Fianl

8/4/2019 Final e Fianl

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1 SOURCES OF FINANCE &

PARTICULARS

FIXED ASSETS:

AC

COMPUTERLCD

GENERATOR

FANS

OVEN

FREEZER

GRANDERS

COFFEE MACHINE

FIVE IN ONE PRINTERS

MUSIC SYSTEM

VANMOTORCYCLES

CHILDREN GAMES

VIDEO GAMES

CROKERY

LIGHTING

FURNITURE

CHAIRS

TABLESROUND SOFA

SMART SOFAS

SPECIAL CHAIRS

SHOW CASE

PREPAID RENT

INVENTORY

INITIAL MARKETING EXPENDITURES

RECURUITING EXPENDITURES

LEGAL EXPENDITURES

CASH

MISCELLENIOUSEXPENDITURES

TOTAL

INITIAL COST


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12500000

Net cash flows 15% 20%

#VALUE! #VALUE! #VALUE!

4,578,860 3462275.992 3179763.889

8,090,518 5319646.914 4682012.731

5800000 3316168.824 2797067.901

#VALUE! #VALUE!

IRR #VALUE!

Pay Back period #VALUE!

NPV #VALUE!

MIRR #REF!

Profitability index #REF!


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USES OF FINANCE

AMOUNT

Rs

(8*30000) 240,000

(3*100000/3) 100,000(2*41000) 82,000

(1*1000000) 1,000,000

(6*3600) 21,600

(1*5000) 5,000

(2*26500) 53,000

(10*4000) 40,000

(2*5500) 11,000

(1*10000) 10,000

(1*10000) 10,000

(1*700000) 700,000(3*100000/3) 100,000

500,000

300,000

100,000

300,000

(45*600) 27,000

(15*3500) 52,500(2*20000) 40,000

(3*10000) 30,000

(5*3000) 15,000

(2*100000) 200,000

(8*500000) 4,000,000

500,000

2,000,000

50,000

20,000

1,792,900

200,000

12,500,000

UOG PAGE # 78

ESTIMATION


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25%

#VALUE! #VALUE!

2930470.4 #VALUE!

4142345.216 #VALUE!

2375680

#VALUE!

#VALUE!


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SOURCES OF FINANCEPARTICULARS AMOUNT

Rs

EQUITY CAPITAL (5*25,00,000)

1,25,00,000

NO. OF PARTNERS CONTRIBUTED BY EACH:

CHANDA AYUB 25,00,000

SUMAIRA SAEED 25,00,000ALI HAIDER 25,00,000

SANA IJAZ 25,00,000

FAKHIRA SAGHIR 25,00,000

TOTAL 1,25,00,000

UOG PAGE # 79


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L'AMOUR

PROJECTED INCOME STATEMENT

FOR THE YEAR ENDED ON

PARTICULARS NOTE 2011 2012# AMOUNT AMOUNT

Rs Rs

NET REVENUE 1 #VALUE! #VALUE!

LESS: CGS 2 24,194,400 30,484,944

GROSS PROFIT #VALUE! #VALUE!

LESS: OPERATING EXPENDITURES:

ADMINISTRATIVE EXPENCES:

STAFF"S SALARY 3 2,304,000 2,672,640

DEPRICIATION 4 972,735 972,735

MAINTAINESS AND REPAIR 5 80,000 92,800

RENT 6 6,000,000 6,000,000

UTILITIES (ELECTRICITY & TELEPHONE and GAS) 7 552,000 640,320

STATIONARY 8 5,000 5,800

MARKETING EXPENDITURES:

ADVERTISMENT EXPENDITURES 9 800,000 348,000

PACKING EXPENSITURES 10 72,000 90,720

SELLING COMMISION 2% 11 843,200 1,032,920

TRAVELLING EXPENCES 12 100,000 112,500

MISCELLENEOUS EXPENDITURES 13 200,000 232,000

DEFERED COST 14 690,000 690,000

12,618,935 12,890,435

OPERATING PROFIT #VALUE! #VALUE!

Interest on investment

Profit before Tax #VALUE! #VALUE!

Tax 15 #VALUE! #VALUE!

NET PROFIT #VALUE! #VALUE!


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UOG


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2013AMOUNT

Rs

#VALUE!

38,411,029

#VALUE!

3,100,262

972,735

107,648

6,000,000

742,771

6,728

403,680

114,307

1,265,327

126,563

269,120

690,000

13,799,141 1120000

#VALUE!

1,120,000

#VALUE!

#VALUE!

#VALUE!


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PAGE # 80

Tax Calculation

year tax calculation Tax Amount

Operating fixed Remaining Fixed Remaining

Profit amount amount 35% of remaing

2011 #VALUE! 700,000 #VALUE! 120,500 #VALUE!




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total

#VALUE!

#VALUE!

#VALUE!


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L'AMOUR

PROJECTED BALANCE SHEET

AT THE YEAR ENDED ON

ASSETS 2011 2012

AMOUNT AMOUNT

FIXED ASSETS: Rs RsAC 240,000 192,000

COMPUTER 100,000 67,000

LCD 82,000 54,940

GENERATOR 1,000,000 670,000

FANS 21,600 17,280

OVEN 5,000 3,350

FRIZER 53,000 35,510

GRANDERS 40,000 32,000

COFFEE MACHINE 11,000 7,370

MUSIC SYSTEM 10,000 6,700

VAN 700,000 560,000

MOTORCYCLES 100,000 80,000

VIDEO GAMES 300,000 240,000

CHILDREN GAMES 500,000 400,000

CROKERY 100,000 80,000

PRINTER 10,000 8,000

LIGHTING 300,000 240,000

FURNITURE 1 364,500 270,215

Investment in Bonds 8,000,000

TOTAL CURRUNT ASSETS 2 3,937,100 10,964,365

LESS: DEPRICIATION 3 972,735 972,735

2,964,365 9,991,630

CURRUNT ASSETS:A R De tor 4 250,000 306,250

INVENTORY 5 843,200 1,876,120

BANK /CASH #VALUE! #VALUE!DEFERED COST 6 1,380,000 690,000

#VALUE! #VALUE!


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2013

AMOUNT

Rs144,000

34,000

27,880

340,000

12,960

1,700

18,020

24,000

3,740

3,400

420,000

60,000

180,000

300,000

60,000

6,000

180,000

175,930

10,000,000

11,991,630

972,735

11,018,895

375,156

3,141,447


#VALUE!0


#VALUE!


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L'AMOUR

PROJECTED BALANCE SHEET

AT THE YEAR ENDED ON

LIABILITIES 2011 2012

AMOUNT AMOUNT

CURRUNT LIABILITIES: Rs Rs

A/P (Creditors) 7 2,613,920 3,202,052

EQUITY:

CAPITAL 12,500,000 #VALUE!

ADD:PROFIT / LOSS #VALUE! #VALUE!

LESS:CASH DISBURSMENT 8 #VALUE! #VALUE!

NET EQUITY #VALUE! #VALUE!

#VALUE! #VALUE!

UOG


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2013

AMOUNT

Rs

3,922,514

#VALUE!

#VALUE!

#VALUE!

#VALUE!

#VALUE!

PAGE # 103


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C/F

L'AMORE

CASH FLOW STATEMENT

FOR THE YEAR ..

PARTICULARS NOTE 2011 2012 2013# AMOUNT AMOUNT AMOUNT

OPERATIONAL ACTIVITIES: Rs Rs Rs

NET INCOME #VALUE! #VALUE! #VALUE!ADD: DEPRICIATION 1 972,735 972,735 972,735

ADD: INCREASE IN CREDITORS 2 2,613,920 588,132 720,462

ADD:DEFERED COST OF THAT YEAR 3 690,000 690,000 690,000

LESS: INCREASE IN DEBTORS /STOCK 4 250,000 56,250 68,906

LESS:ENDING INVENTORY 5 843,200 1,032,920 1,265,327

LESS:INITIAL MARKETING EXPENDITURES 2,000,000 0 0

LESS:INITIAL RECURUTING EXPENCES 50,000 0 0

LESS:INITIAL LEGAL EXPENDITURES 20,000 0 0

NET CASH FLOW FROM OPERATIONS #VALUE! #VALUE! #VALUE!

INVESTING ACTIVITIES:

LESS: PURCHASE OF FIXED ASSETS 6 -3,937,100 0 0

NET CASH FROM INVESTMENTS -3,937,100 0 0

FINANCING ACTIVITIES:

ADD:EQUITY 12,500,000 0 0

Invetment in Bonds 8,000,000 2,000,000

LESS:CASH DISBURSMENT 7 #VALUE! #VALUE! #VALUE!


NET CASH FLOW FROM BUSINESS #VALUE! #VALUE! #VALUE!

ADD: OPENING CASH FLOW 0 #VALUE! #VALUE!

NET CASH INFLOW #VALUE! #VALUE! #VALUE!


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Note#1: NET REVENUE

(a) Note for daily sales:

Total

rs

drinks 120 180 21,600

Cake slice 100 25 2,500

coffee 100 #VALUE!

Ice cream scoop 60 80 4,800

chocolates 90 500 45,000


Total #VALUE!

b) Note for monthly sales:

Amount

Monthly sales 107900*30 #VALUE!

Gifts 500*30+2500*10 40,000

Total monthly sales #VALUE!

c) Note for yearly sales:

Amount

RS

Yearly sales 3,277,000*12 #VALUE!

Special events 50,000*20 1,000,000

Total sales 2011 #VALUE!

2012 (40324000*126/100) #VALUE!2013 (50808240*126/100) #VALUE!

Products Average price No of

customers

Particulars Calculations

CalculationsParticulars


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Note (2): COST OF GOODS SOLD:

a) Note for daily CGS:

Total

RsDrinks 72 180 12,960

Cake slice 60 25 1,500

Coffee 60 40 2,400

Ice cream scoop 36 80 2,880



Total 64,740

(b) Note for MONTHLY C G S:

Amount

Rs

Monthly c g s 59340*30 1,942,200

Gifts (40,000*60/100) 24,000

Total monthly CGS 1,966,200

(c) Note for yearly CGS:

Amount

Rs

Yearly CGS 1966200*12 23,594,400

Special events (10,00,000*60/100) 600,000

Total CGS 2011 24,194,400

Total CGS 2012 (24194400*126/100) 30,484,944

Total CGS 2013 (30484944*126/100) 38,411,029

Products Average price



No of

customers


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Note (3): Staff salary:

Particulars Amount Rs.CEO 40,000

Marketing officer 15,000

Receptionist & Accountant 12,000

Finance & Production Officer 18,000

Chefs (18500*2) 37,000

Waiter (delivery Boy) (3*8000) 24,000

Salesman (Shopkeeper) 10,000

Packing Man 10,000

Guard (2*7000) 14,000

Sweeper (2*6000) 12,000

Total salary per month 192,000

Total salary of the year 2,304,000

Amount

Rs

Total Salary Of Calculations

2011 (1,92000*12) 2,304,000

2012 (2304000*116/100) 2,672,640

2013 (2672640*116/100) 3,100,262

Note (10): Packing Expenditures

Amount

Rs

Total Calculations

2011 (72000*1) 72,000

2012 (72000*126/100) 90,720

2013 (90720*126/100) 114,307

Note (11): Selling commission:

Years Particulars Amount

Calculation Rs

2012 (2%*5,16,46,000) #VALUE!

2013 (2%*6,32,66,350) #VALUE!

#VALUE!

Particulars

Total selling commission

Particulars

2011 (2%*4,21,60,000) #VALUE!


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PARTICULARS RATE AMOUNT

Broushers

coming soon 6000*2.5 15000

after opening 47000*5 235000

posters 10000*8 80000

flex sheets

coming soon 80*2000 160000


bannerts

coming soon 300*400 120000


bike advertisement

300000*1 300000

Mobile advertisement

1*10000 10000

YEARLY MARKETING BUD

PARTICULARS RATE AMOUNT

Rs

TV ads

C42 12/12*200000 200000

CABLE 6*12000 72000

NEWS PAPER

NAWAY WAQT 1540*25 38500

DAWN 2300*25 57500

RADIO

11000*12 132000


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Note (4) DEPRECIATION E

Depreciation Amount

Depreciation of furniture 94,285

Depreciation of tangible assets 878,450

Total depreciation 972,735

(a) DEPRECIATION OF FURNITURE:

S.NO Furniture Depreciable

1 Showcase 200,000

2 Chairs 27,000

3 Round sofa 40,000

4 Smart sofa 30,000

5 Special chairs 15,000

6 Table 52,500

(b) DEPRECIATION OF FIXED ASSETS:

108 S.NO Tangible assets Depreciable

1 Air conditioner 240,000

2 Computer 100,000

3 LCD 82,000

4 Generator 1,000,000

5 Fans 21,600

6 Oven 5,000

7 Freezer 53,000

8 Grander 40,000

9 Coffee machine 11,000

10 Music system 10,000

11 Van 700,000

12 Motorbikes 100,000

13 Video games 300,00014 Children Games 500,000

15 Crockery 100,000

16 Printer 10,000

1 17 Lighting 300,000

Total depreciation


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Note (5): Maintenance and

Particulars Amount Rs

Generator 25000

Van 20000

Motorcycles 15000Video games 10000

furniture 5000

Children Games 5000

Total 80000

Amount

Rs

Total Calculations

2011 (80,000*1) 80,000

2012 (80000*116/100) 92,800

2013 (90000*116/100) 107,648

Note (6) Rent expense:

Particulars Amount

5,00,000*12 6,000,000

Total rent for a year 6,000,000

Note (7) UTILITIES Expense:

UTILITYIES ELECTRICITY

For 6 months

(summer)

For 6 months

(winter)

YEARLY(M*12) 384,000

AmountRs

Total Calculations

2011 (552000*1) 552,000

2012 (552000*116/100) 640,320

2013 (640320*116/100) 742,771

2

Particulars

Particulars

40,000*6

24,000*6


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Note (08): Stationary

Amount

Rs

Total Calculations

2011 (5000*1) 5,0002012 (5000*116/100) 5,800

2013 (5800*116/100) 6,728

Note (09): Advertisement expense:

Amount

Rs

Total Calculations

2011 (8,00,000*1) 800,000

2012 (3,00,000*116/100) 348,000

2013 (3,48,000*116/100) 403,680

Particulars

Particulars


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Note (15): Tax CALCULAT

NDITURES


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TOTAL

330000

560000

800000

300000

10000

2000000

JET

TOTAL

272000

96000


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132000

500000


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PENSE:

% of Amount of

20% 40,000

33% 8,910

33% 13,200

33% 9,900

33% 4,950

33% 17,32594,285

% of Amount of

20% 48,000

33% 33,000

33% 27,060

33% 330,000

20% 4,320

33% 1,650

33% 17,490

20% 8,000

33% 3,630

33% 3,300

20% 140,000

20% 20,000

20% 60,00020% 100,000

20% 20,000

20% 2,000

20% 60,000

878,450

4


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repair

TELEPHONE GAS TOTAL

48,000 120,000 552,000

552,000

5

294,000

258,000

4,000*6 5,000*6

4,000*6 15,000*6


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ION


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Note (01): Furniture costing: 1

2011 2012 2013

S.NO Furniture Amount Rs Amount Rs Amount Rs

1 Showcase 200,000 160,000 120,000

2 Chairs 27,000 18,090 9,180

3 Round sofa 40,000 26,800 13,600

4 Smart sofa 30,000 20,100 10,200

5 Special chairs 15,000 10,050 5,100

6 TABLE 52,500 35,175 17,850

TOTAL 364,500 270,215 175,930

Note (02): :COST OF CURRUNT ASSETS:

S.NO PARTICULARS: AMOUNT Rs AMOUNT Rs AMOUNT Rs

1 AC 240,000 192,000 144,000

2 Computer 100,000 67,000 34,000

3 LCD 82,000 54,940 27,880

4 Generator 1,000,000 670,000 340,000

5 Fans 21,600 17,280 12,960

6 Oven 5,000 3,350 1,700

7 Freezer 53,000 35,510 18,020

8 Grander 40,000 32,000 24,000

9 Coffee Machine 11,000 7,370 3,740

10 Music System 10,000 6,700 3,40011 Van 700,000 560,000 420,000

12 Motorcycle 100,000 80,000 60,000

13 Video Games 300,000 240,000 180,000

14 Children Games 500,000 400,000 300,000

15 Crockery 100,000 80,000 60,000

16 Printer 10,000 8,000 6,000

17 Lighting 300,000 240,000 180,000

18 Show Case 200,000 160,000 120,000

19 Chairs 27,000 18,090 9,180

20 Round Sofa 40,000 26,800 13,600

21 Smart Sofa 30,000 20,100 10,200

22 Special chairs 15,000 10,050 5,100

23 Tables 52,500 35,175 17,850

TOTAL 3,937,100 2,964,365 1,991,630


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Note (06): Deferred Cost 5

Amount

Rs

Years Calculations

2011 (20,70,000-

6,90,000)

1380000

2012 (13,80,000-

6,90,000)

690000

2013 (6,90,000-

6,90,000)

0

Amount

MARKETINGEXPENENCES

2,000,000

RECURTING

EXPENENCES

50,000

LEGAL EXPENENCES 20,000

TOTAL 2,070,000

Deferred Cost Particulars

Particulars


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Note (3) DEPRECIATION EXPENSE: 02

Depreciation AmountDepreciation of furniture 94,285


Total depreciation for 2011 972,735Total depreciation for 2012 972,735

Total depreciation for 2013 (9 972,735


S.NO Furniture Depreciable % of Amount of

1 Showcase 200,000 20% 40,000

2 Chairs 27,000 33% 8,910

3 Round sofa 40,000 33% 13,200

4 Smart sofa 30,000 33% 9,900

5 Special chairs 15,000 33% 4,950

6 Table 52,500 33% 17,325

94,285


S.NO Tangible assets Depreciable % of Amount of

1 Air conditioner 240,000 20% 48,000

2 Computer 100,000 33% 33,0003 LCD 82,000 33% 27,060

4 Generator 1,000,000 33% 330,000

5 Fans 21,600 20% 4,320

6 Oven 5,000 33% 1,650

7 Freezer 53,000 33% 17,490

8 Grander 40,000 20% 8,000

9 Coffee machine 11,000 33% 3,630

10 Music system 10,000 33% 3,300

11 Van 700,000 20% 140,000

12 Motorbikes 100,000 20% 20,000

13 Video games 300,000 20% 60,000

14 Children Games 500,000 20% 100,000

15 Crockery 100,000 20% 20,000

16 Printer 10,000 20% 2,000

17 Lighting 300,000 20% 60,000



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Note# (04): DEBTORS 3

Particula Calculations Amount Rs

Special

events2011

(50,000*20) 1,000,000

Total

debtors

2011

(10,00,000*25/100) 250,000

Special

events

2012

(10,00,000*126/100) 1,260,000

Total

debtors

2012

(12,60,000*25/100) 315,000

Special

events

2013

(12,25,000*126/100) 1,587,600

Total

debtors

2013

(15,00,625*25/100) 396,900


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[email protected]
mailto:[email protected]:[email protected]


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Note# (05): :ENDING INVENTORY: 4

PARTICULARS for 2011 AMOUNT

Opening inventory 500,000

Add :Purchases

(42160000*62/100)

25,639,200

Less: Consumption during the year

(42160000*60/100)

25,296,000

So: Ending Inventory for 2011 843,200



Add :Purchases

(2,61,39,200*126/100)

32,935,392


(2,52,96000*126/100)

31,872,960

So: Ending Inventory for 2012 1,905,632


Opening inventory 1,905,632

Add :Purchases

(3,20,20,520*126/100)

41498593.92


(3,09,87,600*126/100)

40159929.6

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0
mailto:[email protected]


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Note (07): Account payable:

years Purchases % of A/P Account

payables

2010 25,639,200 10% 2,563,920

2011 32,935,392 10% 3,293,539

2012 41498593.92 10% 4,149,859

Note (08) Cash disbursement

5 NET PROFIT AMOUNT Rs AMOUNT Rs

Rs 40% DISTRIBUTED 60% RESEERVE

2011 #VALUE! #VALUE! #VALUE!


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Note (1) DEPRECIATION EXPENSE:

Depreciation AmountDepreciation of furniture 94,285




S.N

O

Furniture Depreciable

amount

% of

depreciation

Amount of

depreciation

1 Showcase 200,000 20% 40,000

2 Chairs 27,000 33% 8,910

3 Round sofa 40,000 33% 13,200

4 Smart sofa 30,000 33% 9,900

5 Special chairs 15,000 33% 4,950

6 Table 52,500 33% 17,325

94,285


S.N Tangible assets Depreciable % of Amount of

1 Air conditioner 240,000 20% 48,000

2 Computer 100,000 33% 33,0003 LCD 82,000 33% 27,060

4 Generator 1,000,000 33% 330,000

5 Fans 21,600 20% 4,320

6 Oven 5,000 33% 1,650

7 Freezer 53,000 33% 17,490

8 Grander 40,000 20% 8,000

9 Coffee machine 11,000 33% 3,630

10 Music system 10,000 33% 3,300

11 Van 700,000 20% 140,000

12 Motorbikes 100,000 20% 20,000

13 Video games 300,000 20% 60,000

14 Children Games 500,000 20% 100,000

15 Crockery 100,000 20% 20,000

16 Printer 10,000 20% 2,000

17 Lighting 300,000 20% 60,000

Q Total depreciation 878,450
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1

Note#(06) :PURCHASE OF FIXED ASSETS

S.N

O

PARTICULARS: AMOUNT Rs

2011

1 AC 240,000

2 Computer 100,000

3 LCD 82,000

4 Generator 1,000,000

5 Fans 21,600

6 Oven 5,000

7 Freezer 53,000

8 Grander 40,000

9 Coffee Machine 11,000

10 Music System 10,000

11 Van 700,000

12 Motorcycle 100,000

13 Video Games 300,000

14 Children Games 500,000

15 Crockery 100,000

16 Printer 10,000

17 Lighting 300,000

18 Show Case 200,000

19 Chairs 27,000

20 Round Sofa 40,000

21 Smart Sofa 30,000

22 Special chairs 15,000

23 Tables 52,500

TOTAL 3,937,100

3
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10,000


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Note (02): Account payable:

years Purchases % of A/P Account

2010 25,639,200 10% 2,613,920

2011 32,935,392 10% 3,293,5392012 41,498,594 10% 4,149,859

Note (07) Cash disbursement

YEAR NET PROFIT AMOUNT Rs AMOUNT Rs

Rs 40% DISTRIBUTED 60% RESEERVE

2011 3,273,792 1,309,517 1,964,275

2012 5,326,723 2,130,689 3,196,034

2013 7,869,521 3,147,808 4,721,713
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Note# (04):

DEBTORS

Calculations Amount Rs

Special events2011

(50,000*20) 1,000,000

Total debtors

2011

(10,00,000*25/10

0)

250,000

Special events

2012

(10,00,000*126/1

00)

1,260,000

Total debtors

2012

(12,60,000*25/10

0)

315,000

Special events

2013

(12,60,000*126/1

00)

1,587,600

Total debtors

2013

(15,00,625*25/10

0)

396,900

Note (03):

DEFERED C

Amount

MARKETING

EXPENENCES

2,000,000

RECURTING

EXPENENCES

50,000

LEGAL

EXPENENCES

20,000

TOTAL 2,070,000

Amount

2070000/3 690000

2011 690,000

2012 690,000

2013 690,000

TOTAL 2,070,000

Particulars

YEAR
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3

0
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DIFF

2,613,920

679,619

856,320
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2

DIFF

250000

65000

81,900

ST:

4
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Note# (05): :ENDING INVENTORY:



Add :Purchases(42160000*62/100)

25,639,200


(42160000*60/100)

25,296,000

So: Ending Inventory for 2011 843,200



Add :Purchases

(2,61,39,200*122.5/100)

32,020,520


(2,52,96000*122.5/100)

30,987,600



Opening inventory 1,876,120

Add :Purchases

(3,20,20,520*122.5/100)

39,225,137


(3,09,87,600*122.5/100)

37,959,810


DIFFERENCE

YEAR ENDING INVENTORIES AMOUNT Rs

2011 843,200 843,200

2012 1,876,120 1,032,920

2013 3,141,447 1,265,327
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5

Documents

Final e Fianl