BBMBL Accounts 2017-2018 24-11-2021

[FP] Bengal Brands Management Bangladesh Limited Statement of Financial Position as at 30 September 2018 30 Sep 2018 | 30 Sep 2017 Notes | Taka | Taka Assets Non-current assets Property, plant and equipment, net | 4.00 | 35,983,367 | 47,622,689 Intangible assets-net | 5.00 | 155,066 | 212,450 Capital work in progress | 6.00 | 18,254,349 | 199,355 | 18,054,994 | (199,355) Deferred tax assets | 7.00 | 5,142,192 | 2,796,757 59,534,974 | 50,831,251 Current assets Inventories | 8.00 | 17,883,372 | 2,294,181 | 17,883,372 | 0 Advances and deposits | 9.00 | 4,870,377 | 2,419,754 Cash and cash equivalents | 10.00 | 1,838,124 | 10,232,830 24,591,874 | 14,946,765 Total assets | 84,126,848 | 65,778,016 Equity and Liabilities Share capital and reserves Share capital | 11.00 | 94,601,870 | 100,000 Share money deposit | 12.00 | 24,373,732 | 114,762,676 Accumulated losses | (65,557,524) | (70,475,634) 53,418,078 | 44,387,042 Current liabilities Short term borrowing | 13.00 | - | 160,000 | 28,435,242 | (1,617,102.36) Other payables | 14.00 | 30,052,344 | 20,844,946 Income tax payable | 15.00 | 656,425 | 386,028 30,708,769 | 21,390,974 Total equity and liabilities | 84,126,848 | 65,778,016 | - | 0 741924.74 The accompanying notes 1 to 19 an integral part of these financial statements. | 2796756.9 Chairman Director | Director Auditors' report to the shareholders See annexed report of date Chartered Accountants Dhaka, | Chartered Accountants Managing Director | Director | Financial Controller Auditors' report to the shareholders See annexed report of date Dhaka, | Chartered Accountants - | (0) [IS] Bengal Brands Management Bangladesh Limited Statement of Comprehensive Income For the year ended 30 September 2018 Note(s) | 2017-18 | 2016-17 Taka | Taka Revenue | 16.00 | 46,778,364 | 38,092,894 | 23% Cost of sales | 17.00 | (8,443,981) | (23,877,369) | -65% Gross profit | 38,334,383 | 14,215,525 | 170% | 0.819489601 | 0.373180494 Operating expenses Administrative expenses | 18.00 | (32,217,939) | (25,463,360) | 27% Selling and distribution expenses | 19.00 | (3,447,570) | (4,192,604) | -18% Operating loss | 2,668,874 | (15,440,439) | -117% | 43444430.85 Finance income | 136,766 | 223,516 | -39% | (44,109,490) Finance costs | 33,763 | - | (665,059) Profit/(Loss) before tax | 2,839,403 | (15,216,923) | -119% Other Income/(Expenses) | 3,670 | - 2,843,073 | (15,216,923) Tax expenses | 15.00 | (270,397) | (229,897) | 18% Deferred tax income | 7.00 | 2,345,435 | 1,926,880 | 22% 4,918,110 | (13,519,940) | -136% Net loss after tax income The accompanying notes 1 to 19 an integral part of these financial statements. Managing Director | Director | Financial Controller Auditors' report to the shareholders See annexed report of date Dhaka, | Chartered Accountants [Equity] Bengal Brands Management Bangladesh Limited Statement of Changes in Equity For the year ended 30 September 2018 Amount in Taka Share capital | Share money deposit | Retained earnings | Total equity Balance as at 01 October 2016 | 100,000 | 103,721,036 | (56,955,694) | 46,865,342 Shares issued during the year | - | 11,041,640 | - | 11,041,640 Net loss after tax during the year | - | - | (13,519,940) | (13,519,940) Balance as at 30 September 2017 | 100,000 | 114,762,676 | (70,475,634) | 44,387,042 Balance as at 01 October 2017 | 100,000 | 114,762,676 | (70,475,634) | 44,387,042 Share money deposit | 94,501,870 | (90,388,944) | - | 4,112,926 | 4,112,926 Net loss after tax during the year | - | - | 4,918,110 | 4,918,110 Balance as at 30 September 2018 | 94,601,870 | 24,373,732 | (65,557,524) | 53,418,078 Managing Director | Director | Financial Controller [Note 1-3] Bengal Brands Management Bangladesh Limited Notes to the financial statements For the year ended 30 September 2018 1 | Background 1.1 | Legal status and objectives of the Company The Company was incorporated in Bangladesh on 7 February 2013 as a private limited Company under the provision of the Companies Act, 1994. The Company was set up with a view to operating an international chain restaurant business under the brand of 'The Coffee Bean & Tea Leaf' (CBTL) in Bangladesh. The registered office of the Company is situated at Wings Centre, House No. 55, Road No. 4/A, Dhanmondi, Dhaka-1209. 1.2 | Nature of activities The principal activity of the Company is to manage and operate 'The Coffee Bean and Tea Leaf' franchise, a global leisure lifestyle brand in Bangladesh. Presently the Company is in the project development stage. 2 | Basis of preparation and statement of compliance 2.1 | Statement of compliance The financial statements of the Company are prepared in accordance with Bangladesh Accounting Standards (BASs) and Bangladesh Financial Reporting Standards (BFRSs), which are consistent in all material respects with the International Accounting Standards (IASs) and International Financial Reporting Standards (IFRSs) so far adopted by the Institute of Chartered Accountants of Bangladesh and the Companies Act, 1994 and other applicable laws and regulations. 2.2 | Basis of measurement The financial statements have been prepared under the historical cost convention. 2.3 | Going concern While preparing the financial statements, the directors have assessed the ability of the Company to continue as a going concern. The Company does not foresee a need for liquidation or cessation of trading, taking into account all available information about future. Accordingly, it continues to adopt the going concern basis in the preparation of the financial statements. 3 | Summary of significant accounting policies The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented, unless otherwise stated. 3.1 | Property, plant and equipment (PPE) Property, plant and equipment are stated at cost less accumulated depreciation. Cost includes expenditure that is directly attributable to the acquisition of the assets. Subsequent costs are included in the asset's carrying amount or recognised as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Company and the cost of the item can be measured reliably. All other repairs and maintenance are charged to the income statement during the financial period in which they are incurred. Depreciation is provided under the straight-line method at the rates given below: Category of PPE | Rate per annum Computer equipment | 33.33% Operating equipment | 20% Straight line depreciation method is followed and depreciation is charged to the statement of comprehensive income so as to write off the cost of assets. Full month depreciation is charged for the month of acquisition and in case of assets retired/disposed, depreciation is charged up to the month of their retirement/disposal. 3.2 | Impairment of property, plant and equipment The carrying amount of property, plant and equipment are reviewed at each reporting date to determine whether there is any indication that the assets might be impaired. Any provision of impairment is charged to the income statement in the period concerned. There is no impairment in 2014 and 2013. 3.3 | Capital work in progress These expenditure will be capitalized and recognized as operating assets upon completion of the acquisition process or construction, where applicable and physical possession thereof. 3.4 | Cash and cash equivalent Cash and cash equivalents comprise of cash balances in hand and deposits held at call with banks. The statement of cash flows is prepared using the indirect method as stipulated in the Bangladesh Accounting Standard 7 'Statement of Cash Flows'. 3.5 | Provision Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of past event, it is probable that the Company will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation. 3.6 | Borrowings Borrowings are classified as current liabilities unless the Company has an unconditional right to defer settlement of the liability for at least twelve months from the statement of financial position date. 3.7 | Foreign currency transaction/translation Transactions in foreign currencies are initially recorded in the functional currency by applying the exchange rates between the functional currency and foreign currency at the date of transaction. At each financial position date, monetary assets and liabilities denominated in foreign currencies recorded at historical cost are retranslated at the functional currency closing rate. 3.8 | Revenue recognition Revenue from operation Revenue is recognised to the extent that it is probable that the economic benefits associated with the item of revenue will flow to the Company and the revenue and associated costs incurred or to be incurred can be reliably measured. Revenue is measured at the fair value of the consideration received or receivable net of trade discounts. In the reporting year presented, the Company was in the project development stage and has not generated any revenue. Interest income Interest income is recognised on an accrual basis. 3.9 | Taxation Current tax The provision for income tax is computed on the basis of the provisions of the Income Tax Ordinance, 1984 and its subsequent amendements thereon. Deferred tax Deferred income tax is provided on temporary differences arising between the tax base assets and liabilities and their carrying amounts in the financial statements in accordance with the provisions of BAS 12. Deferred tax liabilities are recognised for all temporary taxable differences while deferred tax assets are recognised to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised. Since the income tax assessment is yet to be finalised, no deferred tax has been recognised on accumulated loss which the management believes prudent. 3.10 | Risk management The Company's management, particularly the Board, has overall responsibility for the establishment and oversight of the Company's risk management framework. The Company's management policies are established to identify and analyze the risks faced by the Company to set appropriate risk limits and controls and to monitor risks and adherence to limits. Risk management policies, procedures and systems are reviewed regularly to reflect changes in market and industry conditions, the Company's activities and the legal risk. 3.11 | Functional and presentational currency These financial statements are presented in Bangladesh Taka which is the functional and presentational currency of the Company. 3.12 | Reporting period The financial period of the Company covers from 1 October 2013 to 30 September 2014. 3.13 | Subsequent event There are no events identified after the statement of financial position date which require adjustment or disclosure in these financial statements. 3.14 | General i) Figures appearing in these financial statements have been rounded off to the nearest Taka; and ii) Previous year's figures have been rearranged wherever considered necessary to confirm to current year's presentation. [CF] Bengal Brands Management Bangladesh Limited Statement of Cash Flows For the year ended 30 September 2018 2017-18 | 2016-17 Taka | Taka A) | Cash flows from operating activities Net loss for the year before taxation | 4,918,110 | (15,216,922) Adjustments for: Depreciation on property, plant and equipment | 11,815,929 | 11,746,447 Amortization on intangiable assets | 57,384 | 57,384 Operating loss before changes in working capital | 16,791,423 | (3,413,091) Changes in working capital: (Increase)/decrease in advances,deposits and prepayments | (2,450,623) | (972,304) (Increase)/decrease in inventories | 15,589,191 | 2,234,880 Increase in other liabilities | 9,477,795 | (550,084) Net cash used in operating activities | 39,407,787 | (2,700,599) B) | Cash flows from investing activities Acquisition of property, plant and equipment | (176,607) | (307,311) Acquisition of intangible assets | - (Increase)/decrease in capital work in progress | (18,054,994) | (199,354) Net cash used in investing activities | (18,231,601) | (506,665) C) | Cash flows from financing activities Share money deposit received | (29,570,891) | 11,041,640 Net cash generated from financing activities | (29,570,891) | 11,041,640 Net increase in cash and cash equivalents (A+B+C) | (8,394,705) | 7,834,376 Cash and cash equivalents at the beginning of the period | 10,232,830 | 2,398,454 Cash and cash equivalents at the end of the period | 1,838,124 | 10,232,830 | (0) (0) Managing Director | Director | Financial Controller [Note-4] 4 | Property, plant and equipment (at cost less accumulated depreciation) Figures in Taka | Building Renovation- Leasehold | Computer and IT equipment | Office equipment | Operating Equipment | Electrical Equipment | Kitchen Appliances | Furniture & fixtures | Office Decoration | Total Cost Balance at 01 October 2017 | 24,952,576 | 1,878,498 | 134,000 | 15,890,149 | 10,943,629 | 949,076 | 2,705,719 | 11,747,673 | 69,201,320 Additions | - | 102,450 | 23,796 | - | 1,650 | 12,137 | 33,464 | 3,110 | 176,607 Disposals | - | - | - | - | - | - | - | - Balance at 30 September 2018 | 24,952,576 | 1,980,948 | 157,796 | 15,890,149 | 10,945,279 | 961,213 | 2,739,183 | 11,750,783 | 69,377,927 | 69,377,928.00 | (1.00) Accumulated Depreciation Balance at 01 October 2017 | 5,902,731 | 1,146,587 | 49,126 | 5,872,925 | 4,004,197 | 831,513 | 971,700 | 2,799,852 | 21,578,631 Additions | 3,243,840 | 636,697 | 28,880 | 3,173,813 | 2,188,859 | 474,299 | 545,403 | 1,524,138 | 11,815,929 Disposals | - | - | - | - | - | - | - | - | - Balance at 30 September 2018 | 9,146,571 | 1,783,284 | 78,006 | 9,046,738 | 6,193,056 | 1,305,812 | 1,517,103 | 4,323,990 | 33,394,560 Carrying Amounts At 30 September 2018 | 15,806,005 | 197,664 | 79,790 | 6,843,411 | 4,752,223 | (344,599) | 1,222,080 | 7,426,793 | 35,983,367 At 30 September 2017 | 19,049,845 | 731,911 | 84,874 | 10,017,224 | 6,939,432 | 117,563 | 1,734,019 | 8,947,821 | 47,622,689 4.01 | Allocation and absorption of depreciation during the year: Note(s) | 2017-18 | 2016-17 Taka | Taka Factory overhead | 7,626,082 | 7,581,238 | 65% Administrative expenses | 4,189,847 | 4,165,209 | 35% 11,815,929 | 11,746,447 [Note-5] 5.00 | Intangible assets (at cost less accumulated amortization) Accounting | POS | Website | Total | Furniture & Figures in Taka | Software | Software | Development | fixtures Cost: Balance at 01 October 2017 | 120,000 | 139,837 | 58,055 | 317,892 Additions | - | - | - | - Disposals | - | - | - | - Balance at 30 September 2018 | 120,000 | 139,837 | 58,055 | 317,892 Accumulated amortization Balance at 01 October 2017 | 23,000 | 51,968 | 30,474 | 105,442 Additions | 12,000 | 27,972 | 17,412 | 57,384 | (2,000) Disposals | - | - | - | - | (160,000) Balance at 30 September 2018 | 35,000 | 79,940 | 47,886 | 162,826 Carrying amount At 30 September 2018 | 85,000 | 59,897 | 10,169 | 155,066 At 30 September 2017 | 97,000 | 87,869 | 27,581 | 212,450 5.01 | As per management review on the carrying amount of Intangible Assets i.e. asset book value less accumulated amortization and impairment losses, there is no suxh indication of any asset being impaired. | 31 Dec 2014 Taka'000 - 95,284 95,284 Jan-Dec 2014 Taka '000 [Notes (6-15)] Note (s) | 30 Sep 2018 | 30 Sep 2017 Taka | Taka 6.00 | Capital work in progress Opening balance | 199,355 | - Add: Addition during the year | 18,054,994 | 199,355 18,254,349 | 199,355 Less: Transferred to property, plant and equipment | 6.01 | - | - 18,254,349 | 199,355 6.01 | Transferred to property, plant and equipment Building Renovation-Leasehold | - | - Computer and IT equipment | - | - Office equipment | - | - Operating Equipment | - | - Electrical Equipment | - | - Kitchen Appliances | - | - Furniture & fixtures | - | - Office Decoration | - | - - | - 7.00 | Deferred tax asset Tax base value of property, plant and equipment | 50,633,731 | 55,600,891 Less: Carrying amount of property, plant and equipment | 35,983,367 | 47,622,689 Deductible/(taxable) temporary differed (A) | 14,650,364 | 7,978,202 Less: Tax base value of Intangibles | 196,678 | 224,982 Carrying amount of Intangibles | 155,066 | 212,450 Deductible/(taxable) temporary differed (B) | 41,612 | 12,532 Total deductible temporary difference C= (A+B) | 14,691,976 | 7,990,734 Applicable tax rate D =( C*35%) | 35% | 35% Deferred tax asset at the end of the year | 5,142,192 | 2,796,757 Deferred tax asset/(liability) in previous year | 2,796,757 | 869,877 Deferred tax income for the year | 2,345,435 | 1,926,880 5,142,192 | 2,796,757 8.00 | Inventories Beverage | 2,772,336 | 916,197 Food | 7,813,496 | 602,644 Retail | 131,382 | 129,209 Opearting and cleaing supplies | 1,178,597 | 583,967 Other consumable items | 115,478 | 38,651 12,011,289 | 2,270,668 Beverage in transit | 5,872,083 | 23,513 17,883,372 | 2,294,181 9.00 | Advances, deposits and prepayments Advances | 9.01 | 1,045,329 | 723,878 Deposits | 9.02 | 3,763,968 | 1,621,633 Prepayments | 9.03 | 61,080 | 74,243 4,870,377 | 2,419,754 | 4825404 44,973 9.01 | Advances Advances to suppliers | 71,000 | 200,000 Advance against salary | 326,777 | 67,470 | 102683 | (224,094) Advance against expenses | 32,500 | - Advance income tax | 588,283 | 407,808 Advance against purchases | 26,770 | 48,600 1,045,329 | 723,878 9.02 | Deposits Security deposit for Gulshan store rent | 750,000 | 750,000 VAT current account | 44,973 | 12,950 L/C margin depost | 2,968,995 | 858,683 3,763,968 | 1,621,633 9.03 | Prepayments Prepaid insurance premium | 61,080 | 74,243 61,080 | 74,243 10.00 | Cash and cash equivalents Cash in hand | 10.01 | 50,000 | 44,866 Cash at bank | 10.02 | 1,788,124 | 10,187,964 1,838,124 | 10,232,830 10.01 | Cash in hand Change money in hand | 50,000 | 32,000 Petty cash | - | 12,866 50,000 | 44,866 10.02 | Cash at bank Current accounts | 10.02.1 | (1,833,987) | 804,759 Short Notice Deposti (SND) accounts | 10.02.2 | 2,689,551 | 8,833,155 Cash in transit | 10.02.3 | 932,560 | 550,050 1,788,124 | 10,187,964 10.02.1 | Current accounts Commercial Bank of Ceylon PLC, Gulshan Branch | 1,051 | 626 Trust Bank Ltd., Gulshan Branch | (1,822,799) | 86,600 Dutch Bangla Bank Limited, Gulshan Branch | (12,239) | 717,533 (1,833,987) | 804,759 10.02.2 | Short Notice Deposti (SND) accounts Commercial Bank of Ceylon PLC, Gulshan Branch | 64,465 | 8,831,507 Trust Bank Ltd., Gulshan Branch | 2,323,688 Prime Bank Limited, Gulshan Branch | 301,397 | 1,648 2,689,551 | 8,833,155 10.02.3 | Cash in transit Sales collection-Cash | 613,545 | 342,694 Sales collection-City Bank POS | 263,507 | 84,611 Sales collection-DBBL POS | - | 122,745 Sales collection-UCBL POS | 30,071 Sales collection-Prime Bank POS | 25,436 | - 932,560 | 550,050 11.00 | Share capital 11.01 | Authorized capital 11,000,000 ordinary shares of Tk. 10 each | 110,000,000 | 110,000,000 In the financial year ended 30 Sep, 2016, the Board of Directors have increased the authorized capital of the Company from Taka 90,000,000 to Taka 110,000,000 by passing a special resolution on a duly called Extraordinary General Meeting on 22 Sep, 2016. 11.02 | Issued, subscribed and paid up capital 10,000 ordinary shares of Tk. 10 each | 100,000 | 100,000 11.03 | Composition of shareholders at 30 September Name of the shareholders | Nationality | Number of shares | Amount in Taka | Amount in Taka Bengal Brand Management Pte. Ltd. | Singapore | 4,909,613 | 49,096,130 | 99,990 Integrated Services Ltd. | Bangladesh | 4,549,974 | 45,499,740 | - Asif Husain Choudhury | Bangladesh | 600 | 6,000 | 10 9,460,187 | 94,601,870 | 100,000 | 94,501,870 12.00 | Share money deposit Bengal Brand Management Pte. Ltd. | 24,373,731 | 69,256,945 | 44,883,214 Integrated Services Ltd. | 1 | 45,499,741 Asif Husain Choudhury | - | 5,990 24,373,732 | 114,762,676 | 90,388,944 The amount of share money deposit has been received from the shareholders to meet project development expenses. Necessary formalities are under process to induct Integrated Services Ltd. as the shareholder of the Company. The Company shall issue ordinary shares to the shareholders in due course. However, the share money deposit on account of Bengal Brand Management Pte. Ltd. includes capital machinery of Taka 9,219,158 which is under process to report to RJSC, Bangladesh for enabling the Comapny to issue shares against inport cost of machinery. During the period under audit, Brand Management Pte. Ltd. has durther injected equity amount of SGD 200,000 (in word: Singapore Dollar Two hundred thousand only), equivalent BDT 11,041,646 (In word: Bangladesh Taka Eleven million forty one thousand six hundred forty six only) for its business expansion. 13.00 | Short term borrowing AHC & Co. Ltd. | - | 160,000 - | 160,000 The borrowings are non interest bearing and will be repaid on demand by the lenders. 14.00 | Other payables Capital expenses payable-suppliers | 3,884,749 | 6,077,827 Withholding TAX payable | 2,521,482 | 622,090 Witholding VAT payable | 2,304,625 | 187,452 Withholding SD payable | 64,258 | 93,400 VAT payable on revenue | 3,263,871 | - | 1636050.17 Salary and allowances payable | 1,121,405 | 1,064,187 Audit fee payable | 345,000 | 345,000 Office rent payable | 2,132,855 | 1,521,700 Other capital expenses payable | 1,565,615 | 1,624,050 Other expense payable | 5,134,926 | 4,675,777 Unearned revenue | - | 2,000 Payable to employees for petty Cash Expenses | 155,310 Royalty and other technical fee payable | 7,169,878 | 4,400,850 Utility payable | 388,372 | 230,613 30,052,344 | 20,844,946 15.00 | Income tax payable Opening balance | 386,028 | 156,131 Add: Provision made during the year | 270,397 | 229,897 656,425 | 386,028 Less: Payments made during the year | - | - 656,425 | 386,028 [Notes (16-19)] Taka | Taka Note(s) | 01 Oct 2017 | 01 Oct 2016 to | to 30 Sep 2018 | 30 Sep 2017 16.00 | Revenue Beverages | 23,528,858 | 18,515,060 | 23337570 Foods | 20,951,528 | 17,713,163 | 20543078 Add-on | 1,706,330 | 1,653,220 | 1706330 Retails | 711,470 | 82,000 | 703920 Others | 158,000 | 397,300 | 158000 Total sales net of VAT | 47,056,186 | 38,360,743 Less: Trade Discount | (277,822) | (267,849) Net Sales | 46,778,364 | 38,092,894 17.00 | Cost of sales Beverage ' | 4,993,375 Food ' | 6,145,544 Operating supplies & equipment | 1,126,839 Retail ' | 324,832 Tasting | 29,980 | 98,388 Wastage | 362,322 Cost of sale under direct costing | 29,980 | 13,051,300 Factory overhead | 17.01 | 8,414,001 | 10,826,069 Total cost of sales | 8,443,981 | 23,877,369 17.01 | Factory overhead Direct labor | 570,031 Machine Depreciation | 4.01 | 7,626,082 | 7,581,238 Repair & Maintenance | 787,919 | 495,308 | 720419 | (67,500) Property Insurance | 79,322 Factory rent | 1,197,369 Light, Power and Heat & Factory Utilities | 375,377 Other Overheads | - | 527,424 8,414,001 | 10,826,069 18.00 | Administrative expenses Salary, allowances & benefits | 10,922,181 | 8,323,053 | 2,599,128 | 31% Store and office rent | 7,211,500 | 6,124,842 | 1,086,658 | 18% Office running and maintenance | 1,056,467 | 2,556,514 | (1,500,047) | -59% Printing and stationery | 271,795 | 162,862 | 108,933 | 67% Registration, renewal and other fees | 96,420 | 82,181 | 14,239 | 17% Legal and professional fees | 633,750 | 553,250 | 80,500 | 15% | 40,898,864 Audit fees | 172,500 | 172,500 | - | 0% Travelling and conveyance | 919,886 | 917,854 | 2,032 | 0% | 40,628,317 | 270,547 Cleaning services | 940,599 Security Expenses | 1,044,675 Utilities | 2,662,686 | 1,446,007 | 1,216,679 | 84% | 730,007.64 Office Expenses | 102,484 Entertainment | 87,789 | 33,869 | 53,920 | 159% IT Service fees | 966,000 | 402,500 | 563,500 | 140% Bank charges | 33,603 | 29,768 | 3,835 | 13% Training expenses | 1,105 | 9,836 | (8,731) | -89% Power & fuel | 175,700 | 37,686 | 138,014 | 366% | 82,808.40 Insurance expenses | 113,748 | 49,400 | 64,348 | 130% Telephone, postage and internet | 358,465 | 317,269 | 41,196 | 13% | 20,598.10 Business development expenses | 199,354 | 21,376 | 177,978 | 833% Depreciation expenses | 4.01 | 4,189,847 | 4,165,209 | 24,638 | 1% | 11815929 Amortization expenses | 5.00 | 57,384 | 57,384 | - | 0% 32,217,939 | 25,463,360 | 27% 19.00 | Selling and distribution expenses Royalty and other technical fee | 2,769,028 | 2,859,600 Publicity & advertisement | 238,023 | 973,062 | 238022.65 | - POS chares for collection | 397,779 | 323,832 Equipment rent | 3,675 Change money commission | 39,066 | 36,110 3,447,570 | 4,192,604 44,109,490 | 53,533,333 [Trial Balance] Bengal Brands Management Bangladesh Ltd. Plot# 11A, Road # 117, Gulshan-2 Dhaka-1212 Bangladesh Trial Balance 1-Oct-2017 to 30-Sep-2018 Bengal Brands Management Bangladesh Ltd. Particulars | 1-Oct-2017 to 30-Sep-2018 Opening | Transactions | Closing | Accounts Balance | Debit | Credit | Balance | Head Opening Stock Purchase Accounts (Bills to come) Purchase Bills to Come Sales Accounts (Bills to make) Sales Bills to Make 5% DLP From ARCHVISTA 5% DLP From Edison Electronics Ltd. Accu. Amortization on Billing (POS) Software | 51968.00 Cr | 27972.00 | 79940.00 Cr | Intangible assets Accu. Amortization on Tally Accounting System | 23000.00 Cr | 12000.00 | 35000.00 Cr Accu. Amortization on Website Development | 30475.00 Cr | 17412.00 | 47887.00 Cr Accudep on Building Renovation - Leasehold | 5902731.00 Cr | 3243840.00 | 9146571.00 Cr Accudep on Computer & IT Equipment | 1146587.00 Cr | 636697.00 | 1783284.00 Cr Accudep on Crockery,Cutlery,Glassware & Kitchenware | 831513.00 Cr | 474299.00 | 1305812.00 Cr Accudep on Electrical Equipment | 4004197.00 Cr | 2188859.00 | 6193056.00 Cr Accudep on Furniture & Fittings | 971700.00 Cr | 545403.00 | 1517103.00 Cr Accudep on Office Equipment | 49126.00 Cr | 28880.00 | 78006.00 Cr Accudep on Office Renovation & Decoration | 2799852.00 Cr | 1524138.00 | 4323990.00 Cr Accudep on Operating Equipment | 5872925.00 Cr | 3173813.00 | 9046738.00 Cr Advacne Against Salary to Masum Billah Advance Againest Exp. to Shah Newaz Md. Shakil Advance Againest Salary Md. Khukan Hossain | 22000.00 | 22000.00 Advance Againest Salary to Md. Rashedul Islam Advance Againest Sales Advance Against Expenses | 104500.00 | 104500.00 Advance Against Expenses to Kakan Chandra Mondal | 9500.00 | 9500.00 Advance Against Purchase to Md. Kowsar Badshah | 14100.00 Dr | 578122.00 | 590722.00 | 1500.00 Dr | Advance against purchases Advance Against Purchase to Md. Rafiqul Islam | Advance against purchases Advance Against Purchase to Muhammad Abrar Razzak | 60150.00 | 57380.00 | 2770.00 Dr | Advance against purchases Advance Against Salary | Advance against salary Advance Against Salary Md. Alamin | 40000.00 | 40000.00 | Advance against salary Advance Against Salary- Shamsil Arifin | Advance against salary Advance Against Salary to Abdullah Al Mamun | Advance against salary Advance Against Salary to Kakan Chandra Mondal | 10000.00 | 10000.00 | Advance against salary Advance Against Salary to K M Ali Hossain Raju | Advance against salary Advance Against Salary to Md. Chanchal Mia | 25000.00 | 25000.00 | Advance against salary Advance Against Salary to Md. Jewel Khan | 16000.00 | 16000.00 | Advance against salary Advance Against Salary to Md. Kowsar Badshah | 71000.00 | 21000.00 | 50000.00 Dr | Advance against salary Advance Against Salary to Md. Mamun Khan | 5000.00 Dr | 5000.00 | Advance against salary Advance Against Salary to Md. Monir Khan | Advance against salary Advance Against Salary to Md. Rabiul Islam Compon | Advance against salary Advance Against Salary to Mostafa Noor E Safa | 9470.00 Dr | 80000.00 | 89470.00 | Advance against salary Advance Against Salary to Mr. Nazmul Alam | Advance against salary Advance Against Salary to Mr. Rafiqul Islam | 29000.00 | 29000.00 | Advance against salary Advance Against Salary to Muhammad Abrar Razzak | 10000.00 Dr | 122120.00 | 117000.00 | 15120.00 Dr | Advance against salary Advance Against Salary to Nazmul Alam | Advance against salary Advance Against Salary to Prasanjit Roy | Advance against salary Advance Against Salary to Raihan Shorfuddin | 118109.00 | 101546.00 | 16563.00 Dr | Advance against salary Advance Against Salary to Rocky Costa | Advance against salary Advance Against Salary to Shahidul Islam Shaon | 36000.00 | 26000.00 | 10000.00 Dr | Advance against salary Advance Against Salary to Shofinur Rahaman | Advance against salary Advance Against SS Table & Rack From Ctg. Advance Against Stock From Malaysia Advance Facility Fee | 0.01 Dr | 0.01 Dr Advance for IRC Registration Advance Income Tax | 407057.19 Dr | 176217.83 | 583275.02 Dr | Advance income tax Advance Office Rent (Munawar Shafiq) Advance Rent - RPL | 0.01 Dr | 0.01 Dr Advance Rent to Wings Center Advance to AD Sign Advance to Advocate Md. Shakhawat Hossain Advance to ADWAVE Advance to Air Alliance Ltd. Advance to Akota Enterprise Advance to Alauddin Traders Advance to AMICA Veritas Advance to Ariful Islam Advance to Asia Packaging Store Advance to BD. Lift Limited Advance to Best IT Solutions Ltd. Advance to Betelco Advance to Borendra Traders Advance to Cargo Point Advance to CMYK Digital Ltd Advance to Coffee People Limited | 50000.00 | 50000.00 Dr | Advances to suppliers Advance to Expolink Resources Ltd. | 132442.00 | 132442.00 Advance to Faabn Limited Advance to Focus Neon | 10000.00 Dr | 10000.00 Dr | Advances to suppliers Advance to GIS (Bose Sound System) Advance to Haider Enterprise Advance to Hamim Apparels Advance to ICY Air Mart Advance to Islam & Sons | 50000.00 | 50000.00 Advance to Jakal Wears Advance to JB Trading Advance to J International Advance to J.S Engineering Advance to K. M. Ali Hossain Raju | 126500.00 | 126500.00 Advance to Leo King International Advance to Link1 Media Advance to Mahmudul Hasan | 18000.00 Dr | 23000.00 | 36000.00 | 5000.00 Dr | Advance against salary Advance to M.A. Mazumder & Company Advance to Md. Antor | 4000.00 | 4000.00 Dr | Advance against salary Advance to Md. Arif Advance to Md. Chanchal Mia Advance To Md. Shahidul Islam Shaon | 241866.00 | 231866.00 | 10000.00 Dr | Advance against expenses Advance to Md. Zahidul Islam Rajib Advance to M.I.H Enterprise Advance to Mimar Advance to MMX Advertising Communication(MACOMM) Advance to Mostafa-Noor-E-Safa | 0.40 Dr | 308950.00 | 84856.76 | 224093.64 Dr | Advance against salary Advance to Mr. Abdur Rahim Advance to Mr. Md. Rabiul Islam Compon | 397500.00 | 375000.00 | 22500.00 Dr | Advance against purchases Advance to Mr. Piar Ashek-E-Elahi Advance to Mr. Rafiul Alam | 15000.00 Dr | 6200.00 | 21200.00 Advance to Mr. Raihan Shorfuddin | 310310.00 | 310310.00 Advance to Mr. Rocky Costa | 10000.00 Dr | 22000.00 | 32000.00 Advance to Mr. Shamim Advance to M/S Sabik Eneterprise | 5000.00 Dr | 22000.00 | 16000.00 | 11000.00 Dr | Advances to suppliers Advance to New City Ghorowa Food Advance to OGERY Advance to Paradigm Architects Advance to Paragon Ceramic Industries Ltd. Advance to Parimal Riberu | 19500.00 Dr | 40650.00 | 37650.00 | 22500.00 Dr | Advance against expenses Advance to Praxis Architects Advance to Rafiul Alam | 10000.00 | 10000.00 Advance to Rangs Properties Ltd. Advance to R.B Enterprise Advance to SAS Air Travels Ltd Advance to SAS Enterprise Advance to Shadow Printing & Packaging Advance to Shahadat Hossain Advance to Shahidullah Advance to Shahriar Enterprise Advance to Shakhawat Hossain Evan Advance to Shofinur | 31850.00 | 29850.00 | 2000.00 Dr | Advance against salary Advance to Sky Light Corporation | 13000.00 | 13000.00 Advance to S.M Traders | 200000.00 Dr | 200000.00 Advance to Sohel Enterprize Advance to Studio CMP Ltd. Advance to Techno Cool Associates Advance to Twenty Four | 85000.00 | 85000.00 Advance to Vlavoro Trading Company Ltd. Advanec to Fateha Enginnering AHC Securities Ltd | 200000.00 | 1200000.00 | 1000000.00 Cr Air Freight Charges Air Ticket Cost (Foreign Consultant) AIT on Bank Interest | 750.85 Dr | 4347.90 | 90.98 | 5007.77 Dr | Advance income tax Amortization on Billing (POS) Software | 27972.00 | 27972.00 Dr Amortization on Tally Accounting System | 12000.00 | 12000.00 Dr Amortization on Website Development | 17412.00 | 17412.00 Dr Asif Husain Choudhury | 10.00 Cr | 5990.00 | 6000.00 Cr Audit Fee | 172500.00 | 172500.00 Dr | Audit fees Bank Asia Ltd.-4237 Bank Charges & Commission | 79848.63 | 46245.93 | 33602.70 Dr | Bank charges Bank Charges (POS) | 466680.25 | 68901.66 | 397778.59 Dr | POS chares for collection Bengal Brands Management Pte. Ltd | 99990.00 Cr | 48996140.00 | 49096130.00 Cr Beverage in Transit | 12990.80 Dr | 5027726.95 | 196900.46 | 4843817.29 Dr | Beverage in transit Beverage in Transit (266018010124) | 898752.16 | 898752.16 Dr | Beverage in transit Beverage in Transit BD-002-19 AIR | Beverage in transit Beverage in Transit (CBCL-18956) BD-002-19 | Beverage in transit Beverage in Transit (CBCL-18956) BD006-19 | Beverage in transit Beverage in Transit (CBCL-24162) BD007-19 | Beverage in transit Beverage in Transit (CBCL-24164) BD003-19 | Beverage in transit Beverage in Transit (CBCL-27495) BD001-19 | Beverage in transit Beverage in Transit (Hand Carry From Singapore) | 10521.72 Dr | 10521.72 | Beverage in transit Beverage in Transit (Singapore) | Beverage in transit Beverage in Transsit (Malaysia) | Beverage in transit Billing (POS) Software | 139837.00 Dr | 139837.00 Dr BOI Registration Books & Periodicals | 16090.00 | 16090.00 Dr | Printing and stationery BRAC Bank | 0.61 Cr | 0.61 Cr Brac Dairy & Food Project Building Renovation – Leasehold | 24952576.47 Dr | 24952576.47 Dr Business Promotion Expenses | 199354.00 | 199354.00 Dr | Business development expenses Cash in Hand | 2,000.00 | 2000.00 Cash Purchase Fund Change Money Commission | 39296.00 | 230.00 | 39066.00 Dr | Change money commission Change Money In Hand(Dhanmondi Outlet) | 20000.00 | 20000.00 Dr | Change money in hand Change Money in Hand (Gulshan Store) | 30,000.00 | 30000.00 Dr | Change money in hand Cleaning Materials & Supplies | 353240.41 | 353240.41 Dr | Cleaning services Cleaning Services | 589949.00 | 2590.00 | 587359.00 Dr | Cleaning services Cleaning Services Bill Payable COGS - Beverages (Gulshan) COGS - Beverages (Prod. Kitchen) COGS - Food (Gulshan) COGS - Food (Prod. Kitchen) COGS - Operating Supplie (Gulshan) COGS - Operating Supplie (Prod. Kitchen) COGS-Others | 170.00 | 14329.00 | 14159.00 Cr COGS - Retail (Gulshan) COGS - Retail (Prod. Kitchen) COGS- VAT Rebate | 6678.00 | 6678.00 Cr Commercial Bank of Ceylon (Curent A/C) | 626.16 Dr | 1000.00 | 575.00 | 1051.16 Dr Commercial Bank of Ceylon PLC (SND Account) | 8831506.62 Dr | 32340587.35 | 41107628.51 | 64465.46 Dr Computer & IT Equipment - Gulshan | 94000.00 | 94000.00 Dr Computer & IT Equipment - H/O | 1878498.00 Dr | 8450.00 | 1886948.00 Dr Computer & IT Equipment - Prod. Kitchen Consultancy Fees Contractual Staff Salary Payable Crockeries in Transit Crockery, Cutlery, Glassware & Kitchenware | 949076.36 Dr | 12137.00 | 961213.36 Dr CWIP-Advance Facility Fee to Wings Center | 550200.00 | 550200.00 Dr | Add: Addition during the year CWIP-Advance Rent to Wings Center | 294300.00 | 76800.00 | 217500.00 Dr | Add: Addition during the year CWIP- Advance to Sheba Technology Ltd | 68610.00 | 68610.00 Dr | Add: Addition during the year CWIP-Architectural Consultancy Fees (Mimar) CWIP (BD. Lift) CWIP (Building Demolition Works) CWIP - CBTL Dhanmondi CWIP-CBTL Dhanmondi Advance to EDISON | 682462.00 | 682462.00 Dr | Add: Addition during the year CWIP-CBTL Dhanmondi Advance to Md. Kazul | 10000.00 | 10000.00 Dr | Add: Addition during the year CWIP-CBTL Dhanmondi Advance to Mostafa Noor E Safa CWIP- CBTL Dhanmondi Advance to Parimal Riberu | 43600.00 | 43600.00 CWIP-CBTL Dhanmondi Advance to Robiul Islam Compon | 907040.00 | 471595.00 | 435445.00 Dr | Add: Addition during the year CWIP-CBTL Dhanmondi Advance to S.M Traders | 45000.00 | 45000.00 Dr | Add: Addition during the year CWIP-CBTL Dhanmondi Air Ticket & Others | 77026.00 | 77026.00 Dr | Add: Addition during the year CWIP-CBTL Dhanmondi Alfresco Works (ARCHVISTA) CWIP -CBTL Dhanmondi Coffee People Ltd. CWIP-CBTL Dhanmondi (Computer & IT Equipment) | 201500.00 | 201500.00 Dr | Add: Addition during the year CWIP-CBTL Dhanmondi Electrical & Electronic | 1550.00 | 1550.00 Dr | Add: Addition during the year CWIP-CBTL Dhanmondi Electrical & Electronic EQ CWIP-CBTL Dhanmondi Fire Alarm System | 29064.00 | 29064.00 Dr | Add: Addition during the year CWIP-CBTL Dhanmondi Fire License CWIP-CBTL Dhanmondi HVAC Works CWIP-CBTL Dhanmondi Innovation Technology | 70425.00 | 70425.00 Dr | Add: Addition during the year CWIP- CBTL Dhanmondi Interior Construc. (ARCHVISTA) | 3172920.00 | 3172920.00 Dr | Add: Addition during the year CWIP-CBTL Dhanmondi International Homeware | 14438.00 | 14438.00 Dr | Add: Addition during the year CWIP - CBTL Dhanmondi Kitchenware | 92649.00 | 92649.00 Dr | Add: Addition during the year CWIP-CBTL Dhanmondi MEP Consultancy Fee (PROMEC) | 81250.00 | 81250.00 Dr | Add: Addition during the year CWIP- CBTL Dhanmondi Opening CWIP-CBTL Dhanmondi Paragon Ceramic Industries Ltd. | 33913.05 | 33913.05 Dr | Add: Addition during the year CWIP - CBTL Dhanmondi Publicity & Advertisement | 163226.00 | 163226.00 Dr | Add: Addition during the year CWIP- CBTL Dhanmondi Rangs Electronics Ltd | 64000.00 | 64000.00 Dr | Add: Addition during the year CWIP-CBTL Dhanmondi Repair & Maintainance | 6870.00 | 6870.00 Dr | Add: Addition during the year CWIP-CBTL Dhanmondi Samllwares & Smallworks | 13409.00 | 13409.00 Dr | Add: Addition during the year CWIP-CBTL Dhanmondi Security Gurd Expenses | 39919.00 | 39919.00 Dr | Add: Addition during the year CWIP-CBTL Dhanmondi Selling, Publicity & Advertise | 66225.00 | 66225.00 Dr | Add: Addition during the year CWIP-CBTL Dhanmondi Signage CWIP-CBTL Dhanmondi SS Equipment in Transit | 365995.00 | 365995.00 Dr | Add: Addition during the year CWIP- CBTL Dhanmondi Water Filter in Transit | 3736.00 | 3736.00 Dr | Add: Addition during the year CWIP-CBTL Dhanmondi WC Renovation Work | 228815.00 | 228815.00 Dr | Add: Addition during the year CWIP-CBTL - Operating Equipment-Under Installation | 2845193.00 | 20000.00 | 2825193.00 Dr | Add: Addition during the year CWIP-CBTL RD Deferred Marketing Exp. | 46800.00 Dr | 46800.00 CWIP-CBTL RD Foreign Consultant Exp. | 9430.00 Dr | 9430.00 CWIP-CBTL RD Legal and Professional Cost | 143124.00 Dr | 143124.00 CWIP-CBTL RD Store Renovation CWIP-CBTL Water Purification System | 83475.00 | 83475.00 Dr | Add: Addition during the year CWIP (Computer & It Equipment) CWIP (Consultancy Fees- Kaymonto) CWIP (Consultancy Fees - Praxis Architect) CWIP (Consultancy Fees - Sthapati Associates) CWIP (Crockeries & Cutlery-Local) CWIP (Crockery, Cutlery, Glassware & Kitchenware) CWIP - Dhanmondi Advance to Smart Solution | 20200.00 | 20200.00 Dr | Add: Addition during the year CWIP - Dhanmondi CBTL Brisk Logistics International | 109932.00 | 109932.00 Dr | Add: Addition during the year CWIP-Dhanmondi (Consultancy Fee - Kaymonto) | 915400.00 | 915400.00 Dr | Add: Addition during the year CWIP-Dhanmondi (LED & Track Light) ECO Energy | 112245.00 | 112245.00 Dr | Add: Addition during the year CWIP- Dhanmondi PLUMBING & ELECTRICAL (ARCHVISTA) | 773886.00 | 773886.00 Dr | Add: Addition during the year CWIP-Dhanmondi Water Test | 9350.00 | 9350.00 Dr | Add: Addition during the year CWIP (Electrical Equipment-Imported) CWIP (Electrical Equipment-Local) CWIP (Expenses for Foreign Consultants) CWIP (Furniture & Fittings-Imported) CWIP (Furniture & Fittings-Local) CWIP- Furniture in Transit | 840813.00 | 840813.00 Dr | Add: Addition during the year CWIP (Generator & Electrical Substation) CWIP (Kitchen Equipment & Installation-Local) CWIP (Kitchen Equipmet & Installation-Imported) CWIP (Legal & Professional Fees) CWIP (Office Equipment) CWIP - Operating Equipment | 631366.30 | 631366.30 Dr | Add: Addition during the year CWIP (Paradigm-Store Construction) CWIP (POS Equipment) CWIP-Repair & Maintenance Work CWIP (Solar System Installation) CWIP (Sound System) CWIP (Techno Cool Associates) CWIP_CBTL Dhanmondi IT Infrastructure CWIP_CBTL Dhanmondi Smallwares | 124572.00 | 124572.00 Dr | Add: Addition during the year CWIP_Dhanmondi Furniture in Transit | 632779.85 | 10799.85 | 621980.00 Dr | Add: Addition during the year Daily Allowance DBBL, Gulshan Br. A/C: 116.110.21050 | 717533.08 Dr | 1004420.28 | 1734192.43 | 12239.07 Cr DCCI Membership Subscription | 9850.00 | 9850.00 Dr | Registration, renewal and other fees Deferred-Business Promotion Expenses Deferred-Publicity & Advertisement Depreciation on Building Renovation-Leasehold | 3243840.00 | 3243840.00 Dr Depreciation on Computer & IT Equipment | 636697.00 | 636697.00 Dr Depreciation on Crockery, Cutlery & Kitchenware | 474299.00 | 474299.00 Dr Depreciation on Electrical Equipment | 2188859.00 | 2188859.00 Dr Depreciation on Furniture & Fittings | 545403.00 | 545403.00 Dr Depreciation on Office Equipment | 29426.00 | 29426.00 Dr Depreciation on Office Renovation & Decoration | 1527260.00 | 1527260.00 Dr Depreciation on Operating Equipment | 3170145.00 | 3170145.00 Dr Depreciation on Property, Plant & Equipment Direct - Missing & Damaged (Gulshan) Direct - Missing & Damaged (Prod. Kitchen) Direct - Tasting (Gulshan) Direct - Tasting (Prod. Kitchen) Direct - Wastage (Gulshan) Direct - Wastage (Prod. Kitchen) Dish Wash Machine DO Charges CBC Eastern Bank Ltd (Current A/C) Eid, Christmas & Other Special Day Decoration Electrical Equipment - Gulshan | 10880629.41 Dr | 1650.00 | 10882279.41 Dr Electrical Equipment - H/O | 7700.00 Dr | 7700.00 Dr Electrical Equipment - Pastry Kitchen | 27600.00 Dr | 27600.00 Dr Electrical Equipment - Prod. Kitchen | 27700.00 Dr | 27700.00 Dr Electricity Bill | 2277379.40 | 49464.00 | 2227915.40 Dr | Utilities Electricity Bill Payable | 197343.00 Cr | 2126938.00 | 2278312.00 | 348717.00 Cr | Utility payable Entertainment | 87789.00 | 87789.00 Dr | Entertainment Environmental Clearance Certificate Fee Equipment In Transit (L/C: 266018990001) Equipment Rent | 3675.00 | 3675.00 Dr | Equipment rent Factory Overhead Festival Bonus | 865950.00 | 865950.00 Dr | Salary, allowances & benefits Festival Bonus Payable | 865950.00 | 865950.00 Fooding Expenses Fooding Expenses (Foreign Consultant) Foreign Consultants Expense Payable Foreign Exchange Gain/Loss | 160.00 | 160.00 Dr Freight Expense | 125268.00 | 125268.00 | Operating supplies & equipment Fujimac Oven | 127000.00 Dr | 127000.00 Dr | Operating Equipment Furniture & Fittings | 2705718.57 Dr | 33464.00 | 2739182.57 Dr Furniture in Transit Furniture (OHMM) in Transit Gas Bill | 223300.00 | 223300.00 Dr | Utilities Gas Bill Payable Generator Fuel | 175700.00 | 175700.00 Dr | Power & fuel Gulf Transport Agency | 21000.00 | 21000.00 Cr Hobert Meat Slicer | 14000.00 Dr | 14000.00 Dr | Operating Equipment Hotel Expense Hotel Rent (Foreign Consultant) HR Expenses | 2550.00 | 2550.00 Dr | Office Expenses Impairment Losses Income Tax Expense (Current Tax) | 270397.00 | 270397.00 Dr | Tax expenses Income Tax Payable (Current Tax) | 386028.00 Cr | 270397.00 | 656425.00 Cr Input VAT 80%- Dhanmondi Input VAT 80% - Gulshan | 158831.27 | 235586.00 | 76754.73 Cr Input VAT - Dhanmondi | 34915.73 | 19628.42 | 15287.31 Dr Input VAT- Gulshan | 99937.97 | 974237.00 | 874299.03 Cr Insurance Premium | 138922.00 | 25174.00 | 113748.00 Dr | Insurance expenses Insurance Premium for Marine Cover Note Integrated Services Ltd. (Rangs Deposit) Interest on Bank Deposit | 944.81 | 133891.15 | 132946.34 Cr Internet Bill | 184500.00 | 184500.00 Dr | Telephone, postage and internet IRC Registration IRC Registration Expense | 34500.00 | 34500.00 Dr | Registration, renewal and other fees It Equipment & Installation - H/O IT Equipment in Transit IT Services Fee | 966000.00 | 966000.00 Dr | IT Service fees It Works in Progress Kaymonto & Partners | 915400.00 | 915400.00 | Legal and professional fees Kitchen Equipment in Transit Laundry Expenses (Foreign Consultant) L/C Margin | 858683.18 Dr | 4958314.90 | 2878183.18 | 2938814.90 Dr | L/C margin depost L/C Margin (Beverage) 20461 June Order | 30180.00 | 30180.00 Dr | L/C margin depost LC Opening Commission & Charges Legal Expenses | 245000.00 | 245000.00 Dr | Legal and professional fees Legal & Professional Fees | 388750.00 | 388750.00 Dr | Legal and professional fees Lights in Transit | 93720.00 | 93720.00 Dr | Beverage in transit Loan From AHC & Co. Ltd. | 160000.00 Cr | 160000.00 Loan From Integrated Services Ltd Loan to Integrated Services Ltd Local Transport (Foreign Consultant) Loose Tools | 3260.00 Dr | 49000.00 | 49000.00 | 3260.00 Dr | Operating Equipment Machineries in Transit Mahamuda Enterprise Md. Chanchal Mia Meghna Beverage Ltd. Memorandum Drafting Expenses Mixture Machine | 70000.00 Dr | 70000.00 Dr Northern Hatcheries Ltd | 17128.00 | 17128.00 Office Equipment - Gulshan | 45100.00 Dr | 1500.00 | 46600.00 Dr Office Equipment - H/O | 4000.00 Dr | 4000.00 Dr Office Equipment - Prod. Kitchen | 84900.00 Dr | 22296.00 | 107196.00 Dr Office Renovation & Decoration | 11747673.00 Dr | 3110.00 | 11750783.00 Dr Office Rent | 7211500.00 | 7211500.00 Dr | Store and office rent Office Rent Payable (Munawar Shafiq) | 1305000.00 Cr | 7255000.00 | 7200000.00 | 1250000.00 Cr | Office rent payable Office Rent Payable (Wings Centre) | 216700.00 Cr | 2310492.00 | 2976647.00 | 882855.00 Cr | Office rent payable Office Running Expenses | 292899.00 | 100.00 | 292799.00 Dr | Office running and maintenance Open House - Publicity & Advertisement | 300.00 | 300.00 Dr | Publicity & advertisement Operating Equipment - Gulshan | 145379.00 Dr | 145379.00 Dr | Operating Equipment Operating Equipment - Prod. Kitchen | 15488028.47 Dr | 15488028.47 Dr | Operating Equipment Other Capital Expenses Payable | 318988.00 Cr | 6000.00 | 6000.00 | 318988.00 Cr | Other capital expenses payable | 0.00 Other Expenses (Foreign Consultant) | 0.00 Other Expenses Payable | 562311.00 Cr | 15940.00 | 20940.00 | 567311.00 Cr | Other expense payable | -5000.00 Other Receivable Output VAT - Dhanmondi | 49276.00 | 90364.00 | 41088.00 Cr Output VAT - Gulshan | 6271370.00 | 6922336.39 | 650966.39 Cr Overseas Links Ltd Paid Up Capital Payable to 3S Payable to Abdullah Vegetables Store Payable to ABM Trading Company Payable to ACUTE ERP SOLUTION Payable to AD Sign | 13750.00 Cr | 37375.00 | 68725.00 | 45100.00 Cr | Other expense payable | -31350.00 Payable to Advocate Shakhawat Hossain Payable to ADWAVE Payable to Aesthetic Payable to Aftab Bahumukhi Farms Ltd Payable to Agri Care Bangladesh | 95462.00 Cr | 674505.00 | 787096.00 | 208053.00 Cr | Other expense payable | -112591.00 Payable to Air Alliance Ltd. | 67095.00 Cr | 131913.00 | 64818.00 | Capital expenses payable-suppliers | 67095.00 Payable to AKOTA ENTERPRISE | 40000.00 Cr | 40000.00 | Other capital expenses payable | 40000.00 Payable to Alauddin Traders | 10900.00 Cr | 17500.00 | 6600.00 | Other expense payable | 10900.00 Payable to Al Kabir Enterprise | 16650.00 Cr | 63250.00 | 46600.00 | Other expense payable | 16650.00 Payable to Al-Madina Variety Store | 7980.00 Cr | 109811.00 | 118661.00 | 16830.00 Cr | Other expense payable | -8850.00 Payable to Amazon Lilly Payable to AME Aviation Ltd. Payable to AMICA Veritas | 57750.00 Cr | 136639.00 | 245000.00 | 166111.00 Cr | Capital expenses payable-suppliers | -108361.00 Payable to ARCHVISTA | 309554.00 | 773886.00 | 464332.00 Cr | Other expense payable | -464332.00 Payable to A&Z Food Fair Payable to Basher Agro Food Products Payable to BD. Lift Limited | 2000.00 Cr | 20000.00 | 24000.00 | 6000.00 Cr | Other capital expenses payable | -4000.00 Payable to Bedesh PTY Ltd. Payable to Bello Coffee Roasters Ltd. Payable to Bengal Inn Ltd. Payable to Bengal Meat Processing Industries Ltd. | 50472.00 Cr | 898012.00 | 923898.00 | 76358.00 Cr | Other expense payable | -25886.00 Payable to Best IT Solutions Ltd | 10000.00 | 10000.00 | Capital expenses payable-suppliers | 0.00 Payable to Best Western Plus Maple Leaf Payable to Betelco | 5000.00 Cr | 10000.00 | 27700.00 | 22700.00 Cr | Other capital expenses payable | -17700.00 Payable to BEYOND VISION Payable to Bijoy Enterprise Payable to Billal Crockeris Store Payable to Blue Bird International | 51070.00 Cr | 159490.00 | 151740.00 | 43320.00 Cr | Capital expenses payable-suppliers | 7750.00 Payable to Bonton Express Payable to Brisk Logistics International LTD. | 160611.00 | 160611.00 | Capital expenses payable-suppliers | 0.00 Payable to Brothers Traders | 20989.00 | 20989.00 | Other expense payable | 0.00 Payable to Cargo Point | 475840.50 Cr | 198405.00 | 277435.50 Cr | Other capital expenses payable | 198405.00 Payable to Century Park Residence Payable to City Edible Oil Ltd. Payable to City Link International | 7900.00 Cr | 13840.00 | 5940.00 | Capital expenses payable-suppliers | 7900.00 Payable to CMYK Digital Ltd. Payable to Coffee People Ltd. | 328125.00 | 754690.00 | 426565.00 Cr | Other expense payable | -426565.00 Payable to Control N Limited Payable to Corporate Kitchen & Catering Payable to C.P. Bangladesh Co. Ltd | 11250.00 Cr | 11250.00 | Other expense payable | 11250.00 Payable to Cross World Ltd. | 23920.00 | 23920.00 | Capital expenses payable-suppliers | 0.00 Payable to DARAZ Bangladesh Limited Payable to Dhaka Garden Inn Payable to Dhaka S.S Metal Corporation Payable to DHL Worldwide Express Pvt. Payable to DIGI Solution | 109500.00 | 109500.00 | Capital expenses payable-suppliers | 0.00 Payable to Direct Fresh Limited | 219374.00 | 219374.00 | Other expense payable | 0.00 Payable to Discovery Products (BD) Limited Payable to DOT Printing & Packages Payable to ECO Energy Solution | 50000.00 | 112245.00 | 62245.00 Cr | Other expense payable | -62245.00 Payable to Eco Technologies Ltd. Payable to EDGE WORK | 15563.00 | 15563.00 | Capital expenses payable-suppliers | 0.00 Payable to Edison Electronics Limited Payable to Elite Power Technology | 38000.00 | 79000.00 | 41000.00 Cr | Other expense payable | -41000.00 Payable to Elite Security Services Ltd. | 652050.00 Cr | 1210950.00 | 1122975.00 | 564075.00 Cr | Other expense payable | 87975.00 Payable to Entron Traders | 8000.00 | 8000.00 | Other expense payable | 0.00 Payable to Eon Foods Limited Payable to Expolink Resources Ltd. Payable to Faabn Limited Payable to Fair Distribution Ltd. | 55360.00 Cr | 182928.00 | 165728.00 | 38160.00 Cr | Other expense payable | 17200.00 Payable to FAST CLEANING SOLUTION | 15000.00 | 25000.00 | 10000.00 Cr | Other expense payable | -10000.00 Payable to Fast Supply Service | 6660.00 | 6660.00 | Other expense payable | 0.00 Payable to Fazlur Rahman Payable to FM Plastic Industries Ltd. Payable to Foodex International | 26250.00 | 34416.00 | 8166.00 Cr | Other expense payable | -8166.00 Payable to Geodis Wilson Bangladesh Limited | 125268.00 | 125268.00 | Other expense payable | 0.00 Payable to GIS (BOSE Sound System) Payable to Gracy Corporation Ltd. | 132317.00 | 194517.00 | 62200.00 Cr | Other expense payable | -62200.00 Payable to Grand Tours & Travels Payable to Hafijul Cattaring Service Payable to Hamim Apparels | 24000.00 Cr | 24000.00 | 87500.00 | 87500.00 Cr | Other expense payable | -63500.00 Payable to Harvest Rice Agro Industries Ltd. Payable to Hattim | 46738.00 Cr | 69948.00 | 23210.00 | Other expense payable | 46738.00 Payable to Healthcare Pharmaceuticals Ltd | 13636.00 Cr | 21817.00 | 8181.00 | Other expense payable | 13636.00 Payable to Hoda Vasi Chowdhury & Co Payable to Hoque Bhattacharjee Das & Co. | 25875.00 Cr | 145875.00 | 275250.00 | 155250.00 Cr | Other expense payable | -129375.00 Payable to Hotel Center Point Payable to Hotel Grand Oriental Payable to HR Printing | 30780.00 | 64390.00 | 33610.00 Cr | Other expense payable | -33610.00 Payable to Igloo Foods Ltd. | 112048.00 Cr | 314968.00 | 335993.16 | 133073.16 Cr | Other expense payable | -21025.16 Payable to Integrated Services Limited | 395000.00 Cr | 1855275.00 | 2250275.00 Cr | Capital expenses payable-suppliers | -1855275.00 Payable to Intercloud | 55028.74 Cr | 228002.00 | 205955.78 | 32982.52 Cr | Capital expenses payable-suppliers | 22046.22 Payable to International Homeware | 14438.00 | 14438.00 Cr | Other expense payable | -14438.00 Payable to Islam Corporation Payable to Islam & Sons | 77471.00 | 77471.00 | Other expense payable | 0.00 Payable to Ivory Tours & Travels Payable to Jackal Wears Payable to Jahir Restora Payable to Jarvis Disital | 250201.00 Cr | 216496.00 | 33705.00 Cr | Other expense payable | 216496.00 Payable to J.B Trading Co. | 45220.00 | 45220.00 | Other expense payable | 0.00 Payable to J. Enterprise | 4000.00 Cr | 18300.00 | 14300.00 | Other expense payable | 4000.00 Payable to J.S Engineering Payable to JS Incorporate Payable to Kallol Industries Ltd. | 35000.00 Cr | 98000.00 | 98000.00 | 35000.00 Cr | Other expense payable | 0.00 Payable to Kamal Engineering Works Payable to Karishma Services Ltd. (Amari Dhaka) Payable to Link - 1 Media | 41045.00 | 41045.00 | Capital expenses payable-suppliers | 0.00 Payable to Link3 Technologies Ltd. Payable to Lion Distribution | 43675.00 Cr | 94472.00 | 95841.00 | 45044.00 Cr | Other expense payable | -1369.00 Payable to Little Tech | 21760.00 Cr | 21760.00 | Other expense payable | 21760.00 Payable to Longbeach Suites | 46898.29 Cr | 46898.00 | 0.29 Cr | Other expense payable | 46898.00 Payable to Lucerne Cocoa & Chocolate Products Ltd. | 3163.00 | 3163.00 | Other expense payable | 0.00 Payable to Maa Rexin House Payable to Maritime Enterpreneurs Pte. Ltd. Payable to MD. JAMAL FRUIT STORE | 33820.00 Cr | 195675.00 | 161855.00 | Other expense payable | 33820.00 Payable to Md. Rabiul Islam Compon | 4572.00 | 4572.00 Cr | Other expense payable | -4572.00 Payable to Meem International | 121280.00 | 199360.00 | 78080.00 Cr | Other expense payable | -78080.00 Payable to Mehedi Hasan Traders | 79696.00 | 95696.00 | 16000.00 Cr | Other expense payable | -16000.00 Payable to Metro Super Centre | 8000.00 Cr | 134030.00 | 143910.00 | 17880.00 Cr | Other expense payable | -9880.00 Payable to Miami Associates (BD) | 67630.00 Cr | 189640.00 | 193030.00 | 71020.00 Cr | Capital expenses payable-suppliers | -3390.00 Payable to M.I.H Enterprise Payable to MIM Cleaning Services Payable to Mint Chef Payable to M.K. Electronics Payable to M. M. Safety & Securities Ltd. Payable to MMX Advertising Communication(MACoMM) Payable to Mobile Mart | 26108.00 Cr | 112624.00 | 100056.00 | 13540.00 Cr | Capital expenses payable-suppliers | 12568.00 Payable to Modern Erection Limited | 48475.00 | 48475.00 Payable to Montaz | 7850.00 Cr | 34330.00 | 30680.00 | 4200.00 Cr | Other expense payable | 3650.00 Payable to Moon Star Alliance | 18600.00 | 18600.00 | Other expense payable | 0.00 Payable to Mostafa Noor-E-Safa | 13156.00 Cr | 13156.00 Cr | Other expense payable | 0.00 Payable to Mr. Abdur Rahim | Capital expenses payable-suppliers | 0.00 Payable to Mr. Clean & Care | 310731.00 Cr | 400834.00 | 90335.00 | 232.00 Cr | Other expense payable | 310499.00 Payable to Mr. Jawad Quader Payable to M/S Sabik Enterprise Payable to My Travels & Tours Payable to New City Ghorowa Food | 16425.00 | 16425.00 Cr | Other expense payable | -16425.00 Payable to NFR Accessories | 7000.00 Cr | 7000.00 | Other expense payable | 7000.00 Payable to Noor Trade House | 1094028.60 Cr | 3625099.00 | 3265833.00 | 734762.60 Cr | Other expense payable | 359266.00 Payable to Ogery Payable to One Stop Service & Solution | 102000.00 | 102000.00 | Capital expenses payable-suppliers | 0.00 Payable to Osmotech Corporation Ltd. | 7680.00 | 7680.00 | Capital expenses payable-suppliers | 0.00 Payable to Panel Enterprise Payable to Paradigm Architects | 3612880.00 Cr | 3184239.00 | 56556.00 | 485197.00 Cr | Other capital expenses payable | 3127683.00 Payable to Paragon Ceramic Industries Ltd. | 14413.05 | 14413.05 Cr | Other expense payable | -14413.05 Payable to Parimal Reberu | 10000.00 Cr | 18180.00 | 13350.00 | 5170.00 Cr | Other expense payable | 4830.00 Payable to Pathao Ltd. Payable to Praxis Architects Payable to Prime Automation Engineering Payable to Quader Chamber Payable to Raihan Shorfuddin | 46907.00 | 46907.76 | 0.76 Cr | Other expense payable | -0.76 Payable to Raja Security & Guard Services Ltd. | 39919.00 | 39919.00 Cr | Other expense payable | -39919.00 Payable to Rangs Properties Limited Payable to Razzak Sea Fish Center Payable to R.B Enterprise Payable to Redapple | 3000.00 Cr | 3000.00 Cr | Other expense payable | 0.00 Payable to Redoy Enterprise | 14250.00 Cr | 192570.00 | 222020.00 | 43700.00 Cr | Other expense payable | -29450.00 Payable to Riad Printing & Accessories Payable to R.N. Enterprise | 51142.00 | 75029.00 | 23887.00 Cr | Other expense payable | -23887.00 Payable to RPL Payable to R.S PEST CONTROL BANGLADESH | 144000.00 | 184900.00 | 40900.00 Cr | Other expense payable | -40900.00 Payable to SAS Air Travels Ltd. Payable to S.A.S Enterprise Payable to Savvy Foods Limited | 7800.00 | 7800.00 | Other expense payable | 0.00 Payable to Saydia Printing Payable to Seagull Shipping Payable to Shadow Printing & Packaging | 20746.00 Cr | 56396.00 | 35650.00 | Other expense payable | 20746.00 Payable to Shaheen Food Suppliers | 25360.00 Cr | 179952.00 | 178552.00 | 23960.00 Cr | Other expense payable | 1400.00 Payable to Shaukeen Products Payable to Sheba Technologies | 502500.00 Cr | 322000.00 | 1127000.00 | 1307500.00 Cr | Capital expenses payable-suppliers | -805000.00 Payable to Shopno Agro Farm Payable to S.Hussain & Co. | 181721.85 | 234062.85 | 52341.00 Cr | Other expense payable | -52341.00 Payable to Signboard Factory Payable to Siraz Vegetable's Store Payable to Skylight Corporation | 284243.00 | 284243.00 | Other expense payable | 0.00 Payable to Smart Solution | 571159.00 | 571159.00 | Other expense payable | 0.00 Payable to S. M Traders | 55000.00 | 55000.00 | Other expense payable | 0.00 Payable to Source & Service Payable to Srabon Enterprise | 56948.00 Cr | 959746.00 | 1052401.00 | 149603.00 Cr | Other expense payable | -92655.00 Payable to S.R Vegetable | 4500.00 Cr | 4500.00 | Other expense payable | 4500.00 Payable to Star Stationery & Computers Payable to Step Up Communications Payable to Studio CMP Ltd. | 313437.00 Cr | 237114.00 | 76323.00 Cr | Other expense payable | 237114.00 Payable to Super Fresh Catering Service | 37700.00 Cr | 536935.00 | 611155.00 | 111920.00 Cr | Other expense payable | -74220.00 Payable to Supplementary Duty(SD)- Gulshan Office Payable to Taj Enterprise Payable to Tara General Store Payable to Techno Cool Associates | 455294.00 Cr | 455294.00 Cr | Other capital expenses payable | 0.00 Payable to Teleport Bangladesh Limited | 447000.00 Cr | 447000.00 Cr | Other expense payable | 0.00 Payable to The Glory International Payable to Twenty Four | 141946.00 | 144901.00 | 2955.00 Cr | Other expense payable | -2955.00 Payable to Unique Freight Limited Payable to United Mineral Water & PET Ind. Ltd. | 87219.90 Cr | 335305.00 | 334596.00 | 86510.90 Cr | Other expense payable | 709.00 Payable to UNIVERSAL TRADING & DISTRIBUTION Payable to Vlavoro Trading Company Ltd. Payable to WC | 895650.00 | 1279500.00 | 383850.00 Cr Payable to Wecater Limited Payable to Woodland Development Ltd. (CNF) Payble to ICT Optoelectronics Ltd. Payble to TCL Optoelectronics Limited Penalty Expense | 99934.00 | 99934.00 Dr | Office Expenses Petty Cash | 12865.82 Dr | 491340.00 | 659516.00 | 155310.18 Cr Petty Cash (Sales Collection-Dhanmondi) Petty Cash (Sales Collection-Gulshan) POS Equipment in Transit Postage & Courier | 62101.52 | 25668.00 | 36433.52 Dr | Telephone, postage and internet Preliminary Expenses Prepaid Insurance Premium | 74243.00 Dr | 100585.00 | 113748.00 | 61080.00 Dr | Prepaid insurance premium Prepaid Tally Maintenance Fee Prime Bank Ltd-5812 | 1648.43 Dr | 8961620.01 | 8661871.00 | 301397.44 Dr Printer Equipment Printing & Stationery | 272370.00 | 16665.00 | 255705.00 Dr | Printing and stationery Production Materials Purchase Product Tasting & Development Profit & Loss A/c | 73272390.62 Dr | 73272390.62 Dr Project Management & Engineering Consultant(PROMEC) | 48750.00 | 48750.00 Cr Provision for Audit Fee | 345000.00 Cr | 172500.00 | 172500.00 | 345000.00 Cr | Audit fee payable Provision for Electricity Bill | 621543.00 | 621543.00 Provision for Gas Bill Provision for Wasa Bill | 67502.00 | 67502.00 Purchase Return Receivable From Calamander Group Incorporation Receivable From FoodPanda BD Ltd. Receivable (UCBL) | 59442.35 | 59442.35 Registration & Renewal Cost with BOI Registration & Renewal Fee | 35310.00 | 35310.00 Dr | Registration, renewal and other fees Registration with RJSC Repair and Maintenance - Furniture & Fixures | 91300.00 | 23800.00 | 67500.00 Dr | Repair & Maintenance Repairs Maintenance-Building Repairs & Maintenance-Computer & Software | 39500.00 | 39500.00 Dr | Repair & Maintenance Repairs & Maintenance-Equipment | 403299.00 | 10000.00 | 393299.00 Dr | Repair & Maintenance Repairs & Maintenance-Office | 287620.00 | 287620.00 Dr | Repair & Maintenance Research & Development | 35580.00 | 5600.00 | 29980.00 Dr | Tasting Royalty- Dhanmondi Store | Royalty and other technical fee Royalty - Gulshan Store | 2769028.00 | 2769028.00 Dr | Royalty and other technical fee Royalty Payable | 4400849.57 Cr | 2769028.00 | 7169877.57 Cr | Royalty and other technical fee payable Safe Hands Guards Ltd Salary & Allowances | 10020424.00 | 10020424.00 Dr | Salary, allowances & benefits Salary & Benefits | 35807.00 | 35807.00 Dr | Salary, allowances & benefits Salary & Benefits Payable | 127150.00 Cr | 127150.00 | 21000.00 | 21000.00 Cr | Salary and allowances payable Salary Payable to Md. Ibrahim Salary Payable to Mostafa Noor-E-Safa Sales Collection A/C - Dhanmondi Store Sales Collection - BRAC Bank POS (Gulshan) Sales Collection - Cash (Dhanmondi) | 454705.00 | 454705.00 Dr | Sales collection-Cash Sales Collection - Cash (Gulshan) | 342695.00 Dr | 32535629.00 | 32719483.99 | 158840.01 Dr | Sales collection-Cash Sales Collection - City Bank POS (Dhanmondi) | 22691.00 | 7310.99 | 15380.01 Dr | Sales collection-City Bank POS Sales Collection - City Bank POS (Gulshan) | 84611.16 Dr | 8907783.80 | 8744267.53 | 248127.43 Dr | Sales collection-City Bank POS Sales Collection DBBL Bank POS (Dhanmondi) Sales Collection - DBBL Bank POS (Gulshan) | 122744.68 Dr | 834504.91 | 1019716.44 | -62466.85 Cr | Sales collection-UCBL POS Sales Collection - FoodPanda (Dhanmondi) Sales Collection - FoodPanda (Gulshan) Sales Collection - Prime Bank POS (Dhanmondi) | 185595.40 | 108545.70 | 77049.70 Dr | Sales collection-Prime Bank POS Sales Collection - Prime Bank POS (Gulshan) | 16304544.53 | 16356157.74 | -51613.21 Cr | Sales collection-Prime Bank POS Sales Collection - UberEats (Dhanmondi) Sales Collection- UberEats (Gulshan) Sales Collection -UCBL (Gulshan) | 2942183.69 | 2891281.15 | 50902.54 Dr | Sales collection-UCBL POS Sales Collection - UCBL POS ( Dhanmondi) | 34661.00 | 50389.77 | -15728.77 Cr | Sales collection-UCBL POS Sales Collection - U PAY (Dhanmondi) Sales Collection - U- Pay (Gulshan) | 176071.23 | 99593.15 | 76478.08 Dr | Sales collection-UCBL POS Sales Control Account | 53791064.40 | 53810178.10 | -19113.70 Cr | Sales collection-UCBL POS Sales Dhanmondi Store Sales Dhanmondi Store 1- Add-on | Add-on Sales Dhanmondi Store 1 -Beverage | 191288.00 | 191288.00 Cr | Beverages Sales Dhanmondi Store 1-Food | 408450.00 | 408450.00 Cr | Foods Sales Dhanmondi Store 1-Others | Others Sales Dhanmondi Store 1 -Retail | 7550.00 | 7550.00 Cr | Retails Sales Gulshan Store - Add-on | 1706330.00 | 1706330.00 Cr | Add-on Sales Gulshan Store - Beverage | 23337570.00 | 23337570.00 Cr | Beverages Sales Gulshan Store - Food | 20543078.00 | 20543078.00 Cr | Foods Sales Gulshan Store - Others | 158000.00 | 158000.00 Cr | Others Sales Gulshan Store - Retail | 703920.00 | 703920.00 Cr | Retails SD Current Account SD Current Account - Dhanmondi SD Current Account - Gulshan SD Payable | 93400.00 Cr | 29142.00 | 64258.00 Cr | Withholding SD payable Security Deposit to Betelco Security Deposit to Munawar Shafiq | 750000.00 Dr | 750000.00 Dr Security Deposit to Paradigm Architects | 1370155.00 Cr | 1370155.00 Security Deposit to Techno Cool Associates | 145501.00 Cr | 145501.00 Security Guard Expenses | 1044675.00 | 1044675.00 Dr | Security Expenses Security Guard Salary Security Guard Salary Payable Selling - Publicity & Advertisement (Gulshan Store) | 339065.00 | 101342.35 | 237722.65 Dr | Publicity & advertisement Selling & Publicity Expense (Dhanmondi Store) | Publicity & advertisement Shara Money Deposit-Asif Husain Choudhury | 5990.00 Cr | 5990.00 Share Capital - Integrated Services Limited | 45499740.00 | 45499740.00 Cr Share Capital - The Calamander Group Incorporated Share Money Deposit-Bengal Brands Management Pte. L | 69256945.00 Cr | 48996140.00 | 4112925.80 | 24373730.80 Cr | 114140159.2 | 69,256,945.00 | 48,996,140.00 | 4,112,925.80 | 24,373,730.80 | 24,373,730.80 Share Money Deposit-BREKER CAPITAL PTE LIMITED Share Money Deposit - Integrated Services Ltd. | 45499741.00 Cr | 45499740.00 | 1.00 Cr Skywalk Solutions SS Rack, SS Table, Sink & Faucet, Cutting Board | 42482.00 Dr | 42482.00 Dr | Operating Equipment Staff Meal | 702619.00 | 5695.00 | 696924.00 Dr | Office running and maintenance Staff Medical | 46545.00 | 6980.00 | 39565.00 Dr | Office running and maintenance Staff Salary Payable | 1064187.00 Cr | 11358506.00 | 11394724.00 | 1100405.00 Cr | Salary and allowances payable Staff Training (Foreign) | Training expenses Staff Training (Local) | 1105.00 | 1105.00 Dr | Training expenses Staff Uniform | 27179.35 | 27179.35 Dr | Office running and maintenance Staff Welfare Stocks - Beverage (Dhanmondi) | Beverage Stocks - Beverage (Gulshan) | 209615.30 Dr | 33700.00 | 243315.30 Dr | Beverage Stocks - Beverage (H/O) | 648621.21 Dr | 1864873.92 | 42434.73 | 2471060.40 Dr | Beverage Stocks - Beverage (Prod. Kitchen) | 210.41 Dr | 210.41 Dr | Beverage Stocks - Cleaning Supplies (Dhanmondi) | Opearting and cleaing supplies Stocks - Cleaning Supplies (H/O) | 50219.51 Dr | 422950.00 | 393560.41 | 79609.10 Dr | Opearting and cleaing supplies Stocks - Crockery, Cutlary & Glassware | 8455.00 | 8455.00 Dr | Other consumable items Stocks - Food (Dhanmondi) | Food Stocks - Food (Gulshan) | 88840.63 Dr | 15956.00 | 104796.63 Dr | Food Stocks - Food (H/O) | 164641.30 Dr | 7259250.62 | 65073.85 | 7358818.07 Dr | Food Stocks - Food (Prod. Kitchen) | 349161.76 Dr | 720.00 | 349881.76 Dr | Food Stocks - Inventory Under Third Party (Beverage) | 57750.07 Dr | 57750.07 Dr | Beverage Stocks - Operating Supplies (Dhanmondi) | Opearting and cleaing supplies Stocks - Operating Supplies (Gulshan) | 70652.98 Dr | 81252.00 | 151904.98 Dr | Opearting and cleaing supplies Stocks - Operating Supplies (H/O) | 456800.15 Dr | 487183.59 | 3194.80 | 940788.94 Dr | Opearting and cleaing supplies Stocks - Operating Supplies (Prod. Kitchen) | 6294.26 Dr | 6294.26 Dr | Opearting and cleaing supplies Stocks - Retail (Dhanmondi) | Retail Stocks - Retail (Gulshan) | 103183.58 Dr | 103183.58 Dr | Retail Stocks - Retail (H/O) | 26025.18 Dr | 2173.15 | 28198.33 Dr | Retail Stocks - Staff Uniforms | 38651.87 Dr | 95550.00 | 27179.35 | 107022.52 Dr | Other consumable items Stock - Store & Spares | Other consumable items Store Decoration - Fit Out | 5788.00 | 5788.00 Dr | Add: Addition during the year Store Ledger Control A/c-Local Purchases | 35793.38 | 35793.38 Dr | Beverage in transit Store Renovations | 4244647.00 | 4244647.00 Dr | Add: Addition during the year Sundry Expense | 150.00 | 150.00 Dr | Other Income/(Expenses) Sundry Income | 3820.00 | 3820.00 Cr | Other Income/(Expenses) Tally Accounting System | 120000.00 Dr | 120000.00 Dr TAX From AD Sign | 1936.00 Cr | 1122.00 | 3058.00 Cr | Withholding TAX payable Tax From Alauddin Traders | 3420.00 Cr | 3420.00 | 525.00 | 525.00 Cr | Withholding TAX payable Tax From AMICA Veritas | 3000.00 Cr | 3000.00 | 14056.00 | 14056.00 Cr | Withholding TAX payable TAX From Borendra Traders | Withholding TAX payable Tax From DIGI Solution | Withholding TAX payable Tax From Expolink Resources Ltd. | 5892.00 Cr | 3730.00 | 2162.00 Cr | Withholding TAX payable Tax From Hoda Vasi Chowdhury & Co | 16500.00 Cr | 16500.00 | 15000.00 | 15000.00 Cr | Withholding TAX payable Tax From M.I.H Enterprise | Withholding TAX payable TDS Form Mr. Clean & Care | 5321.00 | 5321.00 Cr | Withholding TAX payable TDS From Abdullah Vegetables Store | Withholding TAX payable TDS From Abdur Rahim | Withholding TAX payable TDS From Agri Care Bangladesh | 29219.00 Cr | 25198.00 | 16160.00 | 20181.00 Cr | Withholding TAX payable TDS From Air Alliance Ltd. | 546.00 | 546.00 Cr | Withholding TAX payable TDS From Al Kabir Enterprise | 918.00 Cr | 420.00 | 1898.00 | 2396.00 Cr | Withholding TAX payable TDS From Al Modina | 190.00 Cr | 1312.00 | 1502.00 Cr | Withholding TAX payable TDS From AME Aviation Ltd. | Withholding TAX payable TDS From ARCHVISTA | 122009.00 | 122009.00 Cr | Withholding TAX payable TDS From Ariful Islam | Withholding TAX payable TDS From A&Z Food Fair | Withholding TAX payable TDS From Bashar Agro Food Products | Withholding TAX payable TDS From Bdjobs.Com | 90.00 | 90.00 | Withholding TAX payable TDS From BD. Lift Limited | 3000.00 Cr | 3000.00 | 2000.00 | 2000.00 Cr | Withholding TAX payable TDS From Bengal Inn | Withholding TAX payable TDS From Bengal Meat Processing Industries Ltd. | 24817.00 Cr | 22413.00 | 24094.00 | 26498.00 Cr | Withholding TAX payable TDS From Best IT Solutions Ltd | Withholding TAX payable TDS From Betelco | 9917.00 Cr | 300.00 | 10217.00 Cr | Withholding TAX payable TDS From BEYOND VISION | Withholding TAX payable TDS From Billal Crockeris Store | Withholding TAX payable TDS From Blue Bird International | 1822.00 Cr | 1952.00 | 3861.00 | 3731.00 Cr | Withholding TAX payable TDS From Brisk Logistics International Ltd. | 615.00 Cr | 1018.00 | 1633.00 Cr | Withholding TAX payable TDS From Brothers Traders | 629.00 | 629.00 Cr | Withholding TAX payable TDS From Cargo Point | Withholding TAX payable TDS From CMYK Digital Ltd. | Withholding TAX payable TDS From Coffee People Ltd. | 6250.00 | 6250.00 Cr | Withholding TAX payable TDS From Corporate Kitchen & Catering | Withholding TAX payable TDS From C.P. Bangladesh Co. Ltd | 338.00 | 338.00 Cr | Withholding TAX payable TDS From Cross World | 717.00 | 717.00 Cr | Withholding TAX payable TDS From DHL Worldwide Express Pvt. | Withholding TAX payable TDS From Direct Fresh Ltd | 2723.00 | 3936.00 | 1213.00 Cr | Withholding TAX payable TDS From Discovery Products (BD) Ltd. | Withholding TAX payable TDS From DOT Printing & Packages | Withholding TAX payable TDS From Eco Energy Solution | Withholding TAX payable TDS From EDGE Work | 332.00 | 332.00 Cr | Withholding TAX payable TDS From Edison Electronics Ltd. | Withholding TAX payable TDS From Elite Power Technology | Withholding TAX payable TDS From Elite Security Services Ltd. | 12004.00 Cr | 18079.00 | 15795.00 | 9720.00 Cr | Withholding TAX payable TDS From Eon Foods Limted | Withholding TAX payable TDS From Faabn Limited | Withholding TAX payable TDS From Fair Distribution Ltd. | 2202.00 Cr | 3619.00 | 5487.00 | 4070.00 Cr | Withholding TAX payable TDS From Farha Tani | Withholding TAX payable TDS From FAST CLEANING SOLUTION | 225.00 | 225.00 Cr | Withholding TAX payable TDS From FM Plastic Industries Ltd. | Withholding TAX payable TDS From Foodex International | 336.00 | 504.00 | 168.00 Cr | Withholding TAX payable TDS From Geodis Wilson Bangladesh Ltd. | 163.00 | 163.00 Cr | Withholding TAX payable TDS From GIS (Bose Sound System) | Withholding TAX payable TDS From Gracy Corporation Ltd. | 1569.00 | 1984.00 | 415.00 Cr | Withholding TAX payable TDS From Grand Tours & Travels | 542.00 Cr | 411.00 | 131.00 Cr | Withholding TAX payable TDS From Hafijul Cattaring Service | Withholding TAX payable TDS From Hamim Apparels | Withholding TAX payable TDS From Hattim | 3272.00 Cr | 2328.00 | 2099.00 | 3043.00 Cr | Withholding TAX payable TDS From Hoque Bhattacharjee Das & Co. | 16660.00 Cr | 2160.00 | 12250.00 | 26750.00 Cr | Withholding TAX payable TDS From Hotel Center Point | Withholding TAX payable TDS From HR Printing | 923.00 | 923.00 Cr | Withholding TAX payable TDS From IBS Solution Ltd. | Withholding TAX payable TDS From Igloo Foods Ltd. | 6003.00 Cr | 6380.00 | 8023.00 | 7646.00 Cr | Withholding TAX payable TDS From Innovation Technology | 1169.00 | 1169.00 Cr | Withholding TAX payable TDS From Intercloud | 16688.00 Cr | 22905.00 | 20021.00 | 13804.00 Cr | Withholding TAX payable TDS From Islam Corporation | 69.00 Cr | 69.00 Cr | Withholding TAX payable TDS From Islam & Sons | 1000.00 | 1000.00 Cr | Withholding TAX payable TDS From Ivory Tours & Travels | Withholding TAX payable TDS From Jarvis Disital | 7366.00 Cr | 4273.00 | 6186.00 | 9279.00 Cr | Withholding TAX payable TDS From J. International | Withholding TAX payable TDS From Kallol Industries Ltd. | 2625.00 Cr | 1575.00 | 2312.00 | 3362.00 Cr | Withholding TAX payable TDS From Kamal Engineering | Withholding TAX payable TDS From Kaymonto & Partners | 79600.00 | 79600.00 Cr | Withholding TAX payable TDS From Link - 1 Media | 1232.00 | 1232.00 Cr | Withholding TAX payable TDS From Link3 Technologies Ltd. | Withholding TAX payable TDS From Lion Distribution | 7686.00 Cr | 7093.00 | 2834.00 | 3427.00 Cr | Withholding TAX payable TDS From Littile Tech | 653.00 | 653.00 Cr | Withholding TAX payable TDS From LongBeach Hotel | 8730.00 Cr | 6015.00 | 3697.00 | 6412.00 Cr | Withholding TAX payable TDS From Luceme Cocoa & Chocolate Products Ltd. | 83.00 | 83.00 | Withholding TAX payable TDS From Mahamuda Enterprise | Withholding TAX payable TDS From M.A Mazumder & Company | 200.00 | 200.00 Cr | Withholding TAX payable TDS From Maritime Enterpreneurs PTE Ltd. | Withholding TAX payable TDS From Md. Rabiul Islam Compon | 13769.00 | 20520.00 | 6751.00 Cr | Withholding TAX payable TDS From Md. Rafiul Alam | 1251.00 | 2919.00 | 1668.00 Cr | Withholding TAX payable TDS From Meem International | 614.00 | 3038.00 | 2424.00 Cr | Withholding TAX payable TDS From Meghna Beverage Ltd | Withholding TAX payable TDS From Metro Super Centre | 1217.00 Cr | 2936.00 | 4021.00 | 2302.00 Cr | Withholding TAX payable TDS From Miami Associates (BD) | 4706.00 Cr | 5246.00 | 5591.00 | 5051.00 Cr | Withholding TAX payable TDS From MIM CLEANING SERVICE | Withholding TAX payable TDS From M.K. Electronics | Withholding TAX payable TDS From M. M. Safety & Security Ltd. | Withholding TAX payable TDS From MMX Advertising Communication(MACoMM) | Withholding TAX payable TDS From Mobile Mart | 3536.00 Cr | 3851.00 | 3378.00 | 3063.00 Cr | Withholding TAX payable TDS From Modern Erection Limited | 1590.00 | 1590.00 Cr | Withholding TAX payable TDS From Mohammad Ibrahim | Withholding TAX payable TDS From Moon Star Alliance | 354.00 | 354.00 Cr | Withholding TAX payable TDS From Mostafa-Noor-E-Safa | 460846.00 | 721936.00 | 261090.00 Cr | Withholding TAX payable TDS From My Travels & Tours | Withholding TAX payable TDS From New City Ghorowa Food | Withholding TAX payable TDS From Noor Trade House | 90177.00 Cr | 69291.00 | 103053.00 | 123939.00 Cr | Withholding TAX payable TDS From Northern Hatcheries | 343.00 | 343.00 Cr | Withholding TAX payable TDS From Office Rent (Munawar Shafiq) | 325000.00 Cr | 375000.00 | 300000.00 | 250000.00 Cr | Withholding TAX payable TDS From Office Rent (Wings Centre) | 6000.00 Cr | 51447.00 | 106627.00 | 61180.00 Cr | Withholding TAX payable TDS From Osmotech Corporation Ltd. | Withholding TAX payable TDS From Paradigm Architects | 21208.00 | 1351147.00 | 1329939.00 Cr | Withholding TAX payable TDS From Paragon Ceramic Industries Ltd. | Withholding TAX payable TDS From Piar-E-Ashek Elahi | Withholding TAX payable TDS From Prasenjit Roy | 2723.00 | 7157.00 | 4434.00 Cr | Withholding TAX payable TDS From Praxis Architects | Withholding TAX payable TDS From PROMEC | Withholding TAX payable TDS From Quader Chamber | Withholding TAX payable TDS From Raihan Shorfuddin | 16506.00 | 19192.00 | 2686.00 Cr | Withholding TAX payable TDS From Raja Security & Gurd Services Lt. | Withholding TAX payable TDS From RANGS ELECTRONICS LTD | Withholding TAX payable TDS From Rangs Properties Ltd. | Withholding TAX payable TDS From R.B Enterprise | Withholding TAX payable TDS From Riad Printing & Accessories | Withholding TAX payable TDS From R.N Enterprise | 723.00 | 1098.00 | 375.00 Cr | Withholding TAX payable TDS From R.S. Pest Control Bangladesh | 1080.00 | 2160.00 | 1080.00 Cr | Withholding TAX payable TDS From Safe Hands Guards Ltd | Withholding TAX payable TDS From SAS Air Travels Ltd. | Withholding TAX payable TDS From Savvy Foods Ltd | 144.00 | 234.00 | 90.00 Cr | Withholding TAX payable TDS From Saydia Printing | Withholding TAX payable TDS From Seagull Shipping | Withholding TAX payable TDS From Shaukeen Products | Withholding TAX payable TDS From Sheba Technologies | Withholding TAX payable TDS From Shopno Agro Farm | Withholding TAX payable TDS From S. Hussain & Con. | Withholding TAX payable TDS From S.M Traders | 1100.00 | 1100.00 Cr | Withholding TAX payable TDS From Srabon Enterprise | 28528.00 | 28528.00 Cr | Withholding TAX payable TDS From S.R Vegetable | 135.00 | 135.00 Cr | Withholding TAX payable TDS From Studio CMP Ltd. | 6186.00 | 6186.00 Cr | Withholding TAX payable TDS From Super Fresh Catering Service | Withholding TAX payable TDS From Taj Enterprise | Withholding TAX payable TDS From TCL Octoelectronics Limited | Withholding TAX payable TDS From Techno Cool Associates | Withholding TAX payable TDS From Teleport Bangladesh Limited | Withholding TAX payable TDS From The Glory International | Withholding TAX payable TDS From Travelers Point | Withholding TAX payable TDS From Twenty Four | 3492.00 | 5674.00 | 2182.00 Cr | Withholding TAX payable TDS From Unique Freight Ltd. | Withholding TAX payable TDS From United Mineral Water & PET Ind. Ltd. | 6062.00 Cr | 9427.00 | 9117.00 | 5752.00 Cr | Withholding TAX payable TDS From Universal Trading & Distribution | Withholding TAX payable TDS Smart Solution | 300.00 Cr | 5714.00 | 10879.00 | 5465.00 Cr | Withholding TAX payable Telephone Bill | 138531.68 | 1000.00 | 137531.68 Dr | Telephone, postage and internet Telephone Bill Payable | 8000.00 Cr | 8000.00 | Utility payable Teplehone, Traveling & Conv. Exp. Payable to RS The Olives Hotel & Suite Tiles in Transit TIN Certificate | Registration, renewal and other fees TIN Certificate Expense | Registration, renewal and other fees Trade Discount | 277821.99 | 277821.99 Dr Trade Discount - FoodPanda Trade Discount - Pathao Trade Discount - Shohoz Trade Discount- Uber Eats Trade License Trade License Renewal | 3760.00 | 3760.00 Dr | Registration, renewal and other fees Transportation Cost | 7960.00 | 7960.00 Dr | Travelling and conveyance Travelers Point Traveling & Conveyance (Food Carry) | 5362.00 | 5362.00 Dr | Travelling and conveyance Travellares Points Travelling & Conveyance (Foreign) | 519268.00 | 519268.00 Dr | Travelling and conveyance Travelling & Conveyance (Local) | 347176.00 | 7117.00 | 340059.00 Dr | Travelling and conveyance Travelling & Conveyance (Purchase) | 47887.00 | 650.00 | 47237.00 Dr | Travelling and conveyance Truck Fare & Unloading Expenses Trust Bank Ltd. | 86599.80 Dr | 41052896.55 | 42962295.50 | 1822799.15 Cr Trust Bank Ltd (SND#0016-0320001138) | 9375025.06 | 7051336.70 | 2323688.36 Dr Unearned Revenue | 2000.00 Cr | 2000.00 VAT Current Account - Dhanmondi | 92.69 Dr | 44628.42 | 44721.11 Dr | VAT current account VAT Current Account - Gulshan | 12857.50 Dr | 6258764.00 | 6271370.00 | 251.50 Dr | VAT current account VAT Form Mr. Clean & Care | 52080.00 | 52080.00 Cr | Witholding VAT payable VAT From AD Sign | Witholding VAT payable VAT From ADWAVE | Witholding VAT payable VAT From Agri Care Bangladesh | Witholding VAT payable VAT From Alauddin Traders | Witholding VAT payable VAT From AMICA Veritas | 60000.00 Cr | 21083.00 | 81083.00 Cr | Witholding VAT payable VAT From BD. Lift Limited | 46150.00 Cr | 46150.00 Cr | Witholding VAT payable VAT From Blue Bird International | 7695.00 Cr | 3733.00 | 11428.00 Cr | Witholding VAT payable VAT From Computer Solution | Witholding VAT payable VAT From Control N Limited | Witholding VAT payable VAT From Dhaka S.S Metal Corporation | Witholding VAT payable VAT From DIGI Solution | Witholding VAT payable VAT From Digital Computers | Witholding VAT payable VAT From Elite Power Technology | 9000.00 Cr | 9000.00 Cr | Witholding VAT payable VAT From Expolink Resources Ltd. | 13636.00 Cr | 13636.00 Cr | Witholding VAT payable VAT From FaabN Limited | Witholding VAT payable VAT From Hoda Vasi Chowdhury & Co | 54750.00 Cr | 22500.00 | 77250.00 Cr | Witholding VAT payable VAT From Islam Corporation | Witholding VAT payable VAT From Miami Associates (BD) | 5636.00 Cr | 5636.00 Cr | Witholding VAT payable VAT From M.I.H Enterprise | Witholding VAT payable VAT From OGERY | Witholding VAT payable VAT From Saydia Printing | Witholding VAT payable VAT From Sheba Technologies | 2500.00 Cr | 11000.00 | 32000.00 | 23500.00 Cr | Witholding VAT payable VAT From Somotech Corporation Ltd. | Witholding VAT payable VAT From Srabon Enterprise | Witholding VAT payable VAT From Studio CMP Ltd. | 30928.00 | 30928.00 Cr | Witholding VAT payable VDS From ABM Trading Company | Witholding VAT payable VDS From ARCHVISTA | 165557.00 | 165557.00 Cr | Witholding VAT payable VDS From A&Z Food Fair | Witholding VAT payable VDS From Betelco | Witholding VAT payable VDS From BEYOND VISION | Witholding VAT payable VDS From CMYK Disgital Ltd. | Witholding VAT payable VDS From Coffee People Ltd. | 15625.00 | 15625.00 Cr | Witholding VAT payable VDS From Computer Solution | Witholding VAT payable VDS From Discovery Products (BD) Ltd. | Witholding VAT payable VDS From DOT Printing & Packages | Witholding VAT payable VDS From Eco Energy Solution | Witholding VAT payable VDS From Edison Electronics Ltd. | Witholding VAT payable VDS From Erection Limited | 3975.00 | 3975.00 Cr | Witholding VAT payable VDS From Foodex International | 1008.00 | 1008.00 Cr | Witholding VAT payable VDS From Hamim Apparels | 4005.00 Cr | 1200.00 | 5205.00 Cr | Witholding VAT payable VDS From Hoque Bhattacharjee Das & Co. | 26250.00 Cr | 18375.00 | 44625.00 Cr | Witholding VAT payable VDS From HR Printing | Witholding VAT payable VDS From IBS Solutions Ltd. | Witholding VAT payable VDS From Igloo Foods Ltd. | 855.00 | 855.00 Cr | Witholding VAT payable VDS From Intercloud | Witholding VAT payable VDS From Jackel Wears | Witholding VAT payable VDS From Jarvis Disital | 10310.00 | 10310.00 Cr | Witholding VAT payable VDS From Kamal Engineering | Witholding VAT payable VDS From Kaymonto & Partners | 119400.00 | 119400.00 Cr | Witholding VAT payable VDS From Link - 1 Media | Witholding VAT payable VDS From Lucerne Cocoa & Chocolate | Witholding VAT payable VDS From Mahamuda Enterprise | Witholding VAT payable VDS From Maritime Enterpreneurs PTE Ltd. | Witholding VAT payable VDS From Meghna Beverage Ltd. | Witholding VAT payable VDS From MIM CLEANING SERVICE | Witholding VAT payable VDS From M. M. Safety & Securities Ltd. | Witholding VAT payable VDS From M.M Safety & Security Ltd | Witholding VAT payable VDS From Moon Star Alliance | Witholding VAT payable VDS From M/s, J. International | Witholding VAT payable VDS From Noor Trade House | 171755.00 | 171755.00 Cr | Witholding VAT payable VDS From Nur Electro Venture | Witholding VAT payable VDS From Office Rent (Munawar Shafiq) | 39470.00 Dr | 785530.00 | 900000.00 | 75000.00 Cr | Witholding VAT payable VDS From Office Rent (Wings Centre) | 2700.00 Dr | 351809.00 | 296895.00 | -57614.00 Dr | Witholding VAT payable VDS From One Stop Service & Solution | Witholding VAT payable VDS From Paradigm Architects | 35348.00 | 1403947.00 | 1368599.00 Cr | Witholding VAT payable VDS From Praxis Architects | Witholding VAT payable VDS From PROMEC | Witholding VAT payable VDS From Quader Chamber | Witholding VAT payable VDS From Raja Security & Gurd Services Ltd | Witholding VAT payable VDS From Rangs Properties Ltd. | Witholding VAT payable VDS From R.B Enterprise | Witholding VAT payable VDS From R.N Enterprise | 2436.00 | 2436.00 Cr | Witholding VAT payable VDS From Safe Hands Guards Ltd | Witholding VAT payable VDS From S.A.S Enterprise | Witholding VAT payable VDS From Shaukeen Products | Witholding VAT payable VDS From Sheba Technologies Ltd. | Witholding VAT payable VDS From Smart Solution | 27198.00 | 27198.00 Cr | Witholding VAT payable VDS From South Bangla Computers | Witholding VAT payable VDS From Taj Enterprise | Witholding VAT payable VDS From Teleport Bangladesh Limited | Witholding VAT payable VDS From UCC Computers | Witholding VAT payable VDS From United Mineral Water & PET Ind. Ltd. | Witholding VAT payable VDS From Universe Technology | Witholding VAT payable Visa Fee (Foreign Consultant) | Registration, renewal and other fees VISA Processing Fee - Local | 13000.00 | 13000.00 Dr | Registration, renewal and other fees Wasa Bill | 226472.00 | 15001.00 | 211471.00 Dr | Utilities Wasa Bill Payable | 25270.00 Cr | 207765.00 | 222150.00 | 39655.00 Cr | Utility payable Water Test Expense Website Development | 58055.00 Dr | 58055.00 Dr Grand Total | 456677374.44 | 456677374.44 [Sheet2] Capital expenses payable-suppliers | 6,077,827 Other capital expenses payable | 1,624,050 -1 | Other expense payable | 4,675,777 12,377,654 Input VAT 80% - Gulshan | 158831.27 | 235586.00 | (76,755) | 10,734,847 Input VAT - Dhanmondi | 34915.73 | 19628.42 | 15,287 | 1,642,807 Input VAT- Gulshan | 99937.97 | 974237.00 | (874,299) | 18,757 Output VAT - Dhanmondi | 49276.00 | 90364.00 | (41,088) Output VAT - Gulshan | 6271370.00 | 6922336.39 | (650,966) (1,627,821) Other Capital Expenses Payable | 318,988 | 318,988 | 1,624,050 | (1,305,062) | Other Expenses Payable | 567,311 | 562,311 | 4,675,777 | (4,113,466) 318,988 6,000 22,700 277,436 485,197 455,294 [Tax computation] Abacus Bangladesh NMC Limited TIN - 010-200-1135 Income Tax Assessment Year 2014-2015 Accounting year ended 30 June 2014 2014 Taka Net profit before taxation as per audited profit and loss account Less: | Items of income to be considered separately Non-operating income Accounting profit on sale of fixed assets Add: | Charged to be considered separately Entertainment expenses Accounting depreciation Add: | Inadmissable items Perquisites in excess of admisable limit | 880,400 Less: | Admisable items Tax depreciation Tax loss on sale of fixed assets | 1,055,610 Less: | Allowable entertainment expenses Add: | Income from other sources (Non-operating income) Calculation of Tax liability Income tax liability on | @ 35.00% Less: | Tax paid in advance U/S 64/67 | 35,500,000 | 42,687,000 | 62,500.00 | 7,000,000.00 Tax deducted and suffered at sources | 1,693,038 | 69,500.00 | 2,500,000.00 37,193,038 | 8,000,000.00 Balance tax payable u/s 74(1) of the Income tax Ordinance 1984 | 500.00 | 5,000,000.00 70,592.00 | 13,000,000.00 Calculation of Minimum Tax U/S-16CCC | 68,794.00 | 35,500,000.00 73,438.00 | 7,000,000.00 Gross receipts during the year | Taka | 60,402.00 | 6,908,020.00 Revenue | 60,282.00 | 49,408,020.00 Other income | 66,715.00 | 51,101,058.00 Sale proceed of fixed assets (Attachment-A) | 264,031.00 - | 22,264.00 18,043.00 Income tax thereon @ 0.50% | - | 31,869.00 70,568.00 58,042.00 69,005.00 1,567.00 75,000.00 157,249.00 390,376.00 1,690,737.00 [Tax depre-2014] Attachment - 'B' TIN : 010-200-1135 Abacus Bangladesh NMC Limited Income tax assessment year 2014-2015 Accounting year ended 30 June 2014 Tax depreciation schedule Assets | WDV at | Addition | Disposal | Balance at | Depreciation | WDV at '30 during | during | 30 June | Rate | Amount | Total | June 1-Jul-13 | the year | the year | 2014 | Normal | Initial | Normal | Initial | 2014 Taka | Taka | Taka | Taka | % | % | Taka | Taka | Taka | Taka Computer equipment | 16,013,369 | (5,578,219) | 30 | 25 Software | 8,892 | - | - | 8,892 | 20 | - | 1,778 | - | 1,778 | 7,114 Communication equipment | 228,160 | (55,849) | 20 | 25 Office furniture | 112,251 | - | 10 | - Office equipment | 306,168 | - | 20 | 25 Office improvements | 147,055 | - | 20 Total | 16,815,895 | (5,634,068) TIN : 010-200-1135 Abacus Bangladesh NMC Limited Income tax assessment year 2012-2013 Accounting year ended 30 June 2012 Tax depreciation schedule | Carrying Amount | 15,500,188.00 Tax Base | 13,243,057.12 Taxable Temporary Diff Assets | WDV at '30 | Addition | Disposal | Balance at | Depreciation | WDV at '30 during | during | 30 June | Rate | Amount | Total | June Jul-11 | the year | the year | 2012 | Normal | Initial | Normal | Initial | 2012 Taka | Taka | Taka | Taka | % | % | Taka | Taka | Taka | Taka Computer equipment | 13,366,515 | 11,451,715 | (1,809,679) | 23,008,551 | 30 | 25 | 6,902,565 | 2,862,929 | 9,765,494 | 13,243,057 Software | 89,468 | - | (61,882) | 27,586 | 20 | - | 5,517 | - | 5,517 | 22,069 Communication equipment | 342,963 | 132,860 | (63,396) | 412,427 | 20 | 25 | 82,485 | 33,215 | 115,700 | 296,726 Office furniture | 604,880 | (10,003) | 594,877 | 10 | - | 59,488 | - | 59,488 | 535,389 Office equipment | 453,645 | 217,350 | (4,209) | 666,786 | 20 | 25 | 133,357 | 54,338 | 187,695 | 479,091 Office improvements | 324,498 | - | - | 324,498 | 20 | 64,900 | - | 64,900 | 259,598 Total | 15,181,969 | 11,801,925 | (1,949,170) | 25,034,724 | 7,248,312 | 2,950,481 | 10,198,794 | 14,835,931 Assets | WDV at '30 | Addition | Disposal | Balance at | Depreciation | WDV at '30 June | during | during | 30 June | Rate | Amount | Total | June 2009 | the year | the year | 2009 | Normal | Initial | Normal | Initial | 2010 Taka | Taka | Taka | Taka | % | % | Taka | Taka | Taka | Taka Computer equipment | 13,323,294 | 11,451,715 | (11,662,199) | 13,112,810 | 30 | 25 | 3,933,843 | 2,862,929 | 6,796,772 | 6,316,038 Software | 86,835 | - | - | 86,835 | 20 | - | 17,367 | - | 17,367 | 69,468 Communication equipment | 260,875 | 132,860 | - | 393,735 | 20 | 25 | 78,747 | 33,215 | 111,962 | 281,773 Office furniture | 380,019 | - | 380,019 | 10 | - | 38,002 | - | 38,002 | 342,017 Office equipment | 249,173 | 202,500 | (30,510) | 421,163 | 20 | 25 | 84,233 | 50,625 | 134,858 | 286,305 Office improvements | 329,748 | - | - | 329,748 | 20 | 65,950 | - | 65,950 | 263,798 Total | 14,629,944 | 11,787,075 | (11,692,709) | 14,724,310 | 4,218,141 | 2,946,769 | 7,164,910 | 7,559,400 Tax Depreciation of Generator disposed off during the year. W.D.V 2000-01 | 1,060,493.00 | 0.45 | 477,221.85 | 583,271.15 2001-02 | 583,271.15 | 0.2 | 116,654.23 | 466,616.92 2002-03 | 466,616.92 | 0.2 | 93,323.38 | 373,293.54 2003-04 | 373,293.54 | 0.2 | 74,658.71 | 298,634.83 2004-05 | 298,634.83 | 0.2 | 59,726.97 | 238,907.86 2005-06 | 238,907.86 | 0.2 | 47,781.57 | 191,126.29 2006-07 | 191,126.29 | 0.2 | 38,225.26 | 152,901.03 | 150000 | 2,901.03 | Loss 907,591.97 Assessment year 2007-2008 Assets | WDV at '01 | Addition | Disposal | Balance at | Depreciation | WDV at '30 July | during | during | 30 June | Rate | Amount | Total | June 2007 | the year | the year | 2008 | Normal | Initial | Normal | Initial | 2008 Taka | Taka | Taka | Taka | % | % | Taka | Taka | Taka | Taka Computer equipment | 6,353,564 | 11,292,429 | 12,800 | 17,633,193 | 20 | 25 | 3,526,639 | 2,823,107 | 6,349,746 | 11,283,447 Software | 169,600 | - | - | 169,600 | 20 | - | 33,920 | - | 33,920 | 135,680 Communication equipment | 293,479 | 63,440 | - | 356,919 | 20 | 25 | 71,384 | 15,860 | 87,244 | 269,675 Office furniture | 360,214 | 76,900 | - | 437,114 | 10 | - | 43,711 | - | 43,711 | 393,403 Office equipment | 99,572 | 110,190 | - | 209,762 | 20 | 25 | 41,952 | 27,548 | 69,500 | 140,262 Office improvements | 366,159 | 7,648 | - | 373,807 | 20 | 25 | 74,761 | 1,912 | 76,673 | 297,134 Total | 7,642,588 | 11,550,607 | 12,800 | 19,180,395 | 3,792,368 | 2,868,427 | 6,660,794 | 12,519,601 Assessment year 2006-2007 Assets | WDV at '01 | Addition | Disposal | Balance at | Depreciation | WDV at '30 July | during | during | 30 June | Rate | Amount | Total | June Jun-05 | the year | the year | 2006 | Normal | Initial | Normal | Initial | 2006 Taka | Taka | Taka | Taka | % | % | Taka | Taka | Taka | Taka Computer equipment | 3,899,250 | 5,880,298 | - | 9,779,548 | 20 | 25 | 1,955,910 | 1,470,075 | 3,425,984 | 6,353,564 Software | - | 212,000 | - | 212,000 | 20 | - | 42,400 | - | 42,400 | 169,600 Communication equipment | 63,783 | 440,822 | - | 504,605 | 20 | 25 | 100,921 | 110,206 | 211,127 | 293,479 Office furniture | 361,938 | 38,300 | - | 400,238 | 10 | - | 40,024 | - | 40,024 | 360,214 Office equipment | 124,465 | - | - | 124,465 | 20 | - | 24,893 | - | 24,893 | 99,572 Office improvements | 457,699 | - | - | 457,699 | 20 | - | 91,540 | - | 91,540 | 366,159 Total | 4,907,135 | 6,571,420 | - | 11,478,555 | 2,255,687 | 1,580,280 | 3,835,967 | 7,642,588 Office equipment 2004 | 73,000 | 32,850 | 40,150 2005 | 40,150 | 8,030 | 32,120 2006 | 32,120 | 6,424 | 25,696 2007 | 25,696 | 5,139 | 20,557 2008 | 20,557 | 4,111 | 16,445 2009 | 16,445 | 3,289 | 13,156 | 13,156 PC 2003 | 51,300 | 23,085 | 28,215 2004 | 28,215 | 5,643 | 22,572 2005 | 22,572 | 4,514 | 18,058 2006 | 18,058 | 3,612 | 14,446 2007 | 14,446 | 2,889 | 11,557 2008 | 11,557 | 3,467 | 8,090 2009 | 8,090 | 2,427 | 5,663 | 5,663 2004 | 167900 | 75,555 | 92,345 2005 | 92,345 | 18,469.00 | 73,876 2006 | 73,876 | 14,775.20 | 59,101 2007 | 59,101 | 11,820.16 | 47,281 2008 | 47,281 | 14,184.19 | 33,096 2009 | 33,096 | 9,928.93 | 23,168 | 23,168 2005 | 192784 | 86,753 | 106,031 2006 | 106,031 | 21,206.24 | 84,825 2007 | 84,825 | 16,964.99 | 67,860 2008 | 67,860 | 20,357.99 | 47,502 2009 | 47,502 | 14,250.59 | 33,251 | 33,251 2006 | 770,126 | 346,557 | 423,569 2007 | 423,569 | 84,714 | 338,855 2008 | 338,855 | 186,370 | 152,485 2009 | 152,485 | 83,867 | 68,618 | 68,618 2007 | 51,813 | 23,316 | 28,497 2008 | 28,497 | 8,549 | 19,948 2009 | 19,948 | 5,984 | 13,964 | 13,964 2008 | 18,500 | 10,175 | 8,325 2009 | 8,325 | 2,498 | 5,828 | 5,828 150,491 [Disposal-2013] Attachment - 'C' TIN: 010-200-1135 Abacus Bangladesh NMC Limited Income tax assessment year 2012-2013 Accounting year ended 30 June 2013 Calculation of profit/(loss) on disposal of fixed assets Assets | Year of | Original | Accumulated | WDV at 30 | Sale | Profit/ | Capital Gain Origin | Cost | Dep. Up to | Jun-13 | Proceed | (loss) 30-Jun-13 Taka | Taka | Taka | Taka | Taka | Taka Computer equipment | Various | 6,770,048 | 5,578,219 | 1,191,829 | 154,400 | (1,037,429) | - | 154400 Office Equipment | Various | - | - | - | - Furniture | Various | - | - | - | - Communication equipment | Various | 75,030 | 55,849 | 19,181 | 1,000 | (18,181) | - Software | - | - | - | - Total | 6,845,078 | 5,634,068 | 1,211,010 | 155,400 | (1,055,610) | - [Disposal dep] PC 2003 | 2004 | 2005 | 2006 | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 | Total - JV 55 | 44,310 | 96,340 | 44,714 | 46,900 | 232,264 JV-55 | 199,523 | 192,324 | 220,803 | 502,850 | 441,025 | 75,982 | 1,632,507 JV-55 | 28,895 | 9,714 | - | 10,789 | 51,030 | 38,850 | 139,278 JV-55 | 2,850 | 5,886 | - | 2,599 | 5,540 | - | 2,700 | 2,650 | 2,825 | 25,050 JV-75 | 154,600 | 386,382 | 327,990 | 318,800 | 1,187,772 JV-97 | 18,900 | 88,271 | 84,750 | 76,400 | 268,321 JV-124 | System Unit | 112,299 | 37,800 | 149,090 | 133,275 | 256,932 | 231,054 | 920,450 JV-124 | Monitor | 29,600 | 16,520 | 14,890 | 52,044 | 7,700 | 120,754 JV-124 | Printer | 10,900 | - | - | 10,300 | 112,950 | 209,618 | 343,768 JV-124 | UPS | 5,700 | 2,800 | 8,500 JV-169 | Laptop | 22,199 | 72,275 | 86,550 | 301,140 | 401,624 | 46,500 | 930,288 JV-169 | System Unit | 26,650 | 15,210 | 220,787 | 163,300 | 196,854 | 283,495 | 26,500 | 28,300 | 961,096 - - | 31,745 | 149,259 | 496,957 | 578,376 | 1,532,287 | 1,778,989 | 1,551,629 | 593,181 | 29,325 | 28,300 | 6,770,048 - - | 31,745 | 149,259 | 496,957 | 578,376 | 1,532,287 | 1,778,989 | 1,551,629 | 593,181 | 29,325 | 6,770,048 Computer | Cost | Rate | Dep | WDV | Sale | Profit/(loss) 2004 | 31,745 | 20% | 6,349 | 25,396 2005 | 25,396 | 20% | 5,079 | 20,317 2006 | 20,317 | 20% | 4,063 | 16,253 2007 | 16,253 | 20% | 3,251 | 13,003 2008 | 13,003 | 30% | 3,901 | 9,102 2009 | 9,102 | 30% | 2,731 | 6,371 2010 | 6,371 | 30% | 1,911 | 4,460 2011 | 4,460 | 30% | 1,338 | 3,122 2012 | 3,122 | 30% | 937 | 2,185 2013 | 2,185 | 30% | 656 | 1,530 31,745 | 30,215 | 1,530 2005 | 149,259 | 20% | 29,852 | 119,407 2006 | 119,407 | 20% | 23,881 | 95,526 2007 | 95,526 | 20% | 19,105 | 76,421 2008 | 76,421 | 30% | 22,926 | 53,494 2009 | 53,494 | 30% | 16,048 | 37,446 2010 | 37,446 | 30% | 11,234 | 26,212 2011 | 26,212 | 30% | 7,864 | 18,349 2012 | 18,349 | 30% | 5,505 | 12,844 2013 | 12,844 | 30% | 3,853 | 8,991 149,259 | 140,268 | 8,991 2006 | 496,957 | 20% | 99,391 | 397,566 2007 | 397,566 | 20% | 79,513 | 318,052 2008 | 318,052 | 30% | 95,416 | 222,637 2009 | 222,637 | 30% | 66,791 | 155,846 2010 | 155,846 | 30% | 46,754 | 109,092 2011 | 109,092 | 30% | 32,728 | 76,364 2012 | 76,364 | 30% | 22,909 | 53,455 2013 | 53,455 | 30% | 16,037 | 37,419 496,957 | 459,538 | 37,419 2007 | 578,376 | 20% | 115,675 | 462,701 2008 | 462,701 | 30% | 138,810 | 323,891 2009 | 323,891 | 30% | 97,167 | 226,723 2010 | 226,723 | 30% | 68,017 | 158,706 2011 | 158,706 | 30% | 47,612 | 111,094 2012 | 111,094 | 30% | 33,328 | 77,766 2013 | 77,766 | 30% | 23,330 | 54,436 578,376 | 523,940 | 54,436 2008 | 1,532,287 | 30% | 459,686 | 1,072,601 2009 | 1,072,601 | 30% | 321,780 | 750,821 2010 | 750,821 | 30% | 225,246 | 525,574 2011 | 525,574 | 30% | 157,672 | 367,902 2012 | 367,902 | 30% | 110,371 | 257,531 2013 | 257,531 | 30% | 77,259 | 180,272 1,532,287 | 1,352,015 | 180,272 2009 | 1,778,989 | 30% | 533,697 | 1,245,292 2010 | 1,245,292 | 30% | 373,588 | 871,705 2011 | 871,705 | 30% | 261,511 | 610,193 2012 | 610,193 | 30% | 183,058 | 427,135 2013 | 427,135 | 30% | 128,141 | 298,995 1,778,989 | 1,479,994 | 298,995 2010 | 1,551,629 | 30% | 465,489 | 1,086,140 2011 | 1,086,140 | 30% | 325,842 | 760,298 2012 | 760,298 | 30% | 228,089 | 532,209 2013 | 532,209 | 30% | 159,663 | 372,546 1,551,629 | 1,179,083 | 372,546 2011 | 593,181 | 30% | 177,954 | 415,227 2012 | 415,227 | 30% | 124,568 | 290,659 2013 | 290,659 | 30% | 87,198 | 203,461 593,181 | 389,720 | 203,461 2012 | 29,325 | 30% | 8,798 | 20,528 2013 | 20,528 | 30% | 6,158 | 14,369 2014 | 30% | - | - 29,325 | 14,956 | 14,369 2013 | 28,300 | 30% | 8,490 | 19,810 Total | 6,770,048 | 5,578,219 | 1,191,829 Communication equipment | Communication Equipment 2003 | 2006 | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 | Tatal JV 173 | 0 2003 | 34,140 | 20% | 6,828 | 27,312 | JV 09 | 0 2004 | 27,312 | 20% | 5,462 | 21,850 2005 | 21,850 | 20% | 4,370 | 17,480 2006 | 17,480 | 20% | 3,496 | 13,984 2007 | 13,984 | 20% | 2,797 | 11,187 | J>V 51 | 6300 | 8000 | 16000 | 0 | 10590 | 40890 2008 | 11,187 | 20% | 2,237 | 8,950 | JV 153 | 34140 | 34140 2009 | 8,950 | 20% | 1,790 | 7,160 | 0 2010 | 7,160 | 20% | 1,432 | 5,728 | 34140 | 0 | 0 | 6300 | 8000 | 16000 | 0 | 10590 | 75030 2011 | 5,728 | 20% | 1,146 | 4,582 2012 | 4,582 | 20% | 916 | 3,666 2013 | 3,666 | 20% | 733 | 2,933 34,140 | 31,207 | 2,933 2008 | 6,300 | 20% | 1,260 | 5,040 2009 | 5,040 | 20% | 1,008 | 4,032 2010 | 4,032 | 20% | 806 | 3,226 2011 | 3,226 | 20% | 645 | 2,580 2012 | 2,580 | 20% | 516 | 2,064 2013 | 2,064 | 20% | 413 | 1,652 2014 | 20% | - | - 6,300 | 4,648 | 1,652 2009 | 8,000 | 20% | 1,600 | 6,400 2010 | 6,400 | 20% | 1,280 | 5,120 2011 | 5,120 | 20% | 1,024 | 4,096 2012 | 4,096 | 20% | 819 | 3,277 2013 | 3,277 | 20% | 655 | 2,621 2014 | 20% | - | - 8,000 | 5,379 | 2,621 2010 | 16,000 | 20% | 3,200 | 12,800 2011 | 12,800 | 20% | 2,560 | 10,240 2012 | 10,240 | 20% | 2,048 | 8,192 2013 | 8,192 | 20% | 1,638 | 6,554 2014 | 20% | - | - 16,000 | 9,446 | 6,554 2011 | 10,590 | 20% | 2,118 | 8,472 2012 | 8,472 | 20% | 1,694 | 6,778 2013 | 6,778 | 20% | 1,356 | 5,422 2014 | 20% | - | - 10,590 | 5,168 | 5,422 2014 | - | 20% | - | - 2015 | - | 20% | - | - - | - | - - | - | - 2015 | 20% | - | - 2016 | - | 20% | - | - - | - | - 75,030 | 55,849 | 19,181 Office Equipment | Office Equipment Cost | Rate | Dep | WDV | 2003 | 2006 | Total 2003 | 29,000 | 20% | 5,800 | 23,200 | JV 152 | 29000 | 1510 | 30510 2004 | 23,200 | 20% | 4,640 | 18,560 2005 | 18,560 | 20% | 3,712 | 14,848 2006 | 14,848 | 20% | 2,970 | 11,878 2007 | 11,878 | 20% | 2,376 | 9,503 2008 | 9,503 | 20% | 1,901 | 7,602 2009 | 7,602 | 20% | 1,520 | 6,082 2010 | 6,082 | 20% | 1,216 | 4,865 2011 | 4,865 | 20% | 973 | 3,892 29,000 | 25,108 | 3,892 2005 | 1,510 | 20% | 302 | 1,208 2006 | 1,208 | 20% | 242 | 966 2007 | 966 | 20% | 193 | 773 2008 | 773 | 20% | 155 | 618 2009 | 618 | 20% | 124 | 495 2010 | 495 | 20% | 99 | 396 2011 | 396 | 20% | 79 | 317 1,510 | 1,193 | 317 30,510 | 26,301 | 4,209 Software | 2005 | 2006 | 2008 Software | JV 154 | 75000 | 31000 | 87879 | 193879 2005 | 75,000 | 20% | 15,000 | 60,000 2006 | 60,000 | 20% | 12,000 | 48,000 2007 | 48,000 | 20% | 9,600 | 38,400 2008 | 38,400 | 20% | 7,680 | 30,720 2009 | 30,720 | 20% | 6,144 | 24,576 2010 | 24,576 | 20% | 4,915 | 19,661 2011 | 19,661 | 20% | 3,932 | 15,729 75,000 | 59,271 | 15,729 2006 | 31,000 | 20% | 6,200 | 24,800 2007 | 24,800 | 20% | 4,960 | 19,840 2008 | 19,840 | 20% | 3,968 | 15,872 2009 | 15,872 | 20% | 3,174 | 12,698 2010 | 12,698 | 20% | 2,540 | 10,158 2011 | 10,158 | 20% | 2,032 | 8,126 31,000 | 20,842 | 10,158 2008 | 87,879 | 20% | 17,576 | 70,303 2009 | 70,303 | 20% | 14,061 | 56,243 2010 | 56,243 | 20% | 11,249 | 44,994 2011 | 44,994 | 20% | 8,999 | 35,995 87,879 | 51,884 | 35,995 193,879 | 131,997 | 61,882 Office Furniture | Office Furniture | 2005 | 2006 | 2007 2005 | 1,700 | 20% | 340 | 1,360 | JV 155 | 1700 | 36800 | 25000 | 63500 2006 | 1,360 | 20% | 272 | 1,088 2007 | 1,088 | 20% | 218 | 870 2008 | 870 | 20% | 174 | 696 2009 | 696 | 20% | 139 | 557 2010 | 557 | 20% | 111 | 446 2011 | 446 | 20% | 89 | 357 1,700 | 1,343 | 357 2006 | 36,800 | 20% | 7,360 | 29,440 2007 | 29,440 | 20% | 5,888 | 23,552 2008 | 23,552 | 20% | 4,710 | 18,842 2009 | 18,842 | 20% | 3,768 | 15,073 2010 | 15,073 | 20% | 3,015 | 12,059 2011 | 12,059 | 20% | 2,412 | 9,647 36,800 | 27,153 | 9,647 2007 | 25,000 | 20% | 5,000 | 20,000 2008 | 20,000 | 20% | 4,000 | 16,000 2009 | 16,000 | 20% | 3,200 | 12,800 2010 | 12,800 | 20% | 2,560 | 10,240 2011 | 10,240 | 20% | 2,048 | 8,192 20% | - | - 25,000 | 16,808 | - 63,500 | 45,305 | 10,003 Grand Total | 7,132,967 | 5,837,671 | 1,287,104