[Financial Position]
ROAR BANGLADESH LIMITED
House-1170(1st Floor), Road-10, Avenue-12, Mirpur, DOHS, Dhaka
Statement of Financial Position
As at June 30, 2018
ASSETS | Amount in BDT
Non-current assets
Property,Plant & Equipment(As per Schedule -A/1) | 1,300,930
Preliminary expenses | 375,000
Total Non-Current Assets: | 1,675,930
Current Asstets
Cash & Bank Balances | 370,212
Un-Allocated Revenue Expenditure | 2,128,073
TOTAL ASSETS | 4,174,215
EQUITY AND LIABILITIES
Equity
Share Capital(39,637x100) | 3,963,700
Retained Earnings | -
Total Equity | 3,963,700
Current Liabilities
Liabilites for Expenses | 210,415
TOTAL EQUITY AND LIABILITIES | 4,174,115
[Un-Allocated Revenue exp.]
ROAR BANGLADESH LIMITED
House-1170(1st Floor), Road-10, Avenue-12, Mirpur, DOHS, Dhaka
Un-Allocated Revenue Expenditure
For the year ended June 30, 2018
PARTICULARS | Amount in BDT
Salary | 560,200
Office Rent | 420,000
Conveyance | 10,535
Entertainment | 30,780
Bank charge | 2,938
Electricity & Water | 78,930
Air Ticket | 225,000
Postage & Courier bill | 3,520
Stationery | 4,510
Medical Expense | 12,420
Office Maintenance | 145,600
Audit fee | 10,000
Mobile expense | 45,550
Vehicle running expense | 240,500
Petrol ,Oil & Lubricant | 45,500
Miscellaneous | 292,090
Total | 2,128,073
[Depreciation]
BANGLADESH NAXIS CO. Ltd.
18/3, Tallabagh, Sobhanbagh, Dhaka-1207.
SCHEDULE OF FIXED ASSETS
As at January 31, 2025
Schedule-A/1
FIXED ASSETS - Taka : | 19,943,421
Cost | Depreciation | 簿価 | W.D.V as at
Particulars | SET | 個数 | As on 1st | During the Year | At 31th | Rate | As on 1st | During the Year | At 31th | 31th | 25年12月末
January'25 | Additions | Sales/Trans. | January'25 | % | January'25 | Charged | Adjust/Trans. | January'25 | BDT | JPY | January'2025 | 12ヶ月分減価償却費 | 減価償却費累計額 | 簿価BDT | 簿価JPY1.3
Plant & Machinery
Sticker Pasting Machine | 2 | 2 | 1,733,461 | - | - | 1,733,461 | 10 | 758,593 | 14,446 | - | 773,038 | 960,423 | 1,632,719 | 1,719,016 | 173,346 | 931,939 | 801,522 | 1,041,979
Semi Auto Flat Labeling Mach. | 1 | 171,236 | - | - | 171,236 | 10 | 62,514 | 1,427 | - | 63,941 | 107,295 | 182,402 | 169,809 | 17,124 | 79,638 | 91,598 | 119,078
Therman Printer Encoding Machine | 2 | 2 | 5,160,654 | - | - | 5,160,654 | 10 | 1,582,655 | 43,005 | - | 1,625,660 | 3,534,994 | 6,009,489 | 5,117,649 | 516,065 | 2,098,720 | 3,061,934 | 3,980,514
Robost Parts | 1 | 79,118 | - | - | 79,118 | 10 | 28,882 | 659 | - | 29,541 | 49,577 | 84,281 | 78,459 | 7,912 | 36,794 | 42,324 | 55,022
Therman Printer Machine | 1 | 731,055 | - | - | 731,055 | 10 | 117,267 | 6,092 | - | 123,359 | 607,696 | 1,033,083 | 724,963 | 73,105 | 190,373 | 540,682 | 702,887
Sato Printer Machine | 1 | 1 | 1,592,872 | - | - | 1,592,872 | 10 | 458,063 | 13,274 | - | 471,337 | 1,121,535 | 1,906,610 | 1,579,598 | 159,287 | 617,350 | 975,522 | 1,268,179
Apos Machine | 1 | 1 | 1,885,387 | - | - | 1,885,387 | 10 | 578,463 | 15,712 | - | 594,174 | 1,291,213 | 2,195,061 | 1,869,676 | 188,539 | 767,002 | 1,118,385 | 1,453,901
Label Printing Machine | 1 | 3,279,550 | - | - | 3,279,550 | 10 | 346,688 | 27,330 | - | 374,017 | 2,905,533 | 4,939,406 | 3,252,221 | 327,955 | 674,643 | 2,604,908 | 3,386,380
Single Sheet Wide Paper Labeling Machine | 1 | 769,712 | - | - | 769,712 | 10 | 39,633 | 6,414 | - | 46,048 | 723,664 | 1,230,228 | 763,297 | 76,971 | 116,605 | 653,107 | 849,039
Air Condition | 8 | 8 | 258,953 | - | - | 258,953 | 10 | 16,543 | 2,158 | - | 18,701 | 240,253 | 408,430 | 256,795 | 25,895 | 42,438 | 216,515 | 281,470
Computer | - | - | - | - | - | - | - | - | - | - | - | 0 | 0 | 0 | 0
Computer | 21 | 15 | 1,107,193 | - | - | 1,107,193 | 10 | 223,871 | 9,227 | - | 233,097 | 874,096 | 1,485,964 | 1,097,967 | 110,719 | 334,590 | 772,604 | 1,004,385
Server | 1 | 1 | 130,954 | - | - | 130,954 | 10 | 29,207 | 1,091 | - | 30,298 | 100,656 | 171,115 | 129,863 | 13,095 | 42,302 | 88,652 | 115,247
Accounting Software | 1 | 1 | 81,367 | - | - | 81,367 | 10 | 18,148 | 678 | - | 18,826 | 62,542 | 106,321 | 80,689 | 8,137 | 26,284 | 55,083 | 71,608
- | - | - | - | - | - | - | - | - | - | - | 0 | 0 | 0 | 0
Furniture & Fixture H.O. | - | - | - | - | - | - | - | - | - | - | - | 0 | 0 | 0 | 0
Furniture & Fixture | 139 | 121 | 1,708,684 | - | - | 1,708,684 | 10 | 312,439 | 14,239 | - | 326,678 | 1,382,005 | 2,349,409 | 1,694,445 | 170,868 | 483,308 | 1,225,376 | 1,592,989
Rack | 38 | 33 | 40,699 | - | - | 40,699 | 10 | 4,301 | 339 | - | 4,640 | 36,059 | 61,300 | 40,360 | 4,070 | 8,371 | 32,328 | 42,027
- | - | - | - | - | - | - | - | - | - | - | 0 | 0 | 0 | 0
Office Equipment | 4 | 内装？ | 1,380,117 | - | - | 1,380,117 | 10 | 307,555 | 11,501 | - | 319,056 | 1,061,061 | 1,803,803 | 1,368,616 | 138,012 | 445,567 | 934,550 | 1,214,915
- | - | - | - | - | - | - | - | - | - | - | 0 | 0 | 0 | 0
Total - Tk. | 20,111,013 | - | - | 20,111,013 | 4,884,821 | 167,592 | - | 5,052,413 | 15,058,600 | 25,599,620 | 19,943,421 | 2,011,101 | 6,895,922 | 13,215,091 | 17,179,618
＜評価＞
ほぼほぼリスト通りの試算が確認できた。
ただし、リストにはないが、CL４×6台とデジプリ×1台が確認できた。ブリタニアから賃貸しているか？
また、エアコン8台のうち、2台はブリタニア作業場に存在していた。これは撤去予定。→ジャミルにて買い上げ
インターネット機器はナクシスのものをブリタニアが転用している模様。ジャミルに言ってこれも撤去する。
[Notes]
ROAR BANGLADESH LIMITED
House-1170(1st Floor), Road-10, Avenue-12, Mirpur, DOHS, Dhaka
Notes to the Financial Statements
For the period ended June 30, 2018
1. Introduction
Roar Bangladesh Limited is a private limited company with foreign equity registered with the Joint Stock Company & Firms (RJSC &F) under the Company Act 1994 vide registration no.C-141648/2017 dated 04th December, 2017. The main business objectives of the company's are Digital Content Development, Online Entertainment & Education, media buying, news casting etc.
2. Significant accounting policies and othe relevant information
3. Presentation of financial statements and basic accounting
The financial statements have been prepared in accordance with generally accepted accounting principles (GAAP) under "Historical cost convention" and after compliance with Bangladesh Financial Reporting Standards(BFRS) & Bangladesh Accounting Standards(BAS) as adopted by the institute of chartered accountants of bangladesh(ICAB), the Company Act 1994, Income Tax Ordinance 1984 and other applicable laws and regulations.
4 Property,Plant and Equipments
Fixed assets to be stated at cost less accumulated depreciation and depreciation on fixed assets has
to be charged under the reducing balance method during the next year as the company purchase all
assets at the end of the year June 30, 2018.
5. Revenue Recognition
All received and accrued revenue from the operation for the current accounting period are included
with this accounts.
6. Reporting Period
These financial statements covers the period from beginning of the incorporation e.i December 04, 2017 to June 30, 2018.
7. Cash and Cash Equivalent
Cash and Cash equivalent comprise of cash in hand and cash at bank which were held and available for use by the company without any restriction.
8. General
a. Figures have been rounded off to the nearest Taka.
B. Previous years figure have been rearranged whenever considered necessary to
confirm to the current years presentation.
9. Components of the Financial Statements
The Financial Statements referred to here comprise of,
a. Statement of Financial Position,
b.Statement of Comprehensive Income
c. Statement of Changes Equity,
d. Statement of Cash Flows and
e. Notes to the Financial Statements.
10. Share Capital
Authorised Share Capital
The authorised share capital of the company is taka 1,00,000/- which is divided by number of 10,000 ordinary shares @ Tk-10.00 for each.
Issued and paid up share capital: Taka 100,000.00
Number of 10,000 ordinary shares of taka 10.00 each fully paid.
30.06.2018 | 30.06.2017
Amount in BDT | Amount in BDT
Roar Media Pte Ltd (Singapore) | 99.99% | 99,990 | -
Abdullah al Mahmud | 0.01% | 10 | -
100,000 | -
11. Share Money Deposit from Roar Media Pte Ltd, Singapore
SL | Date | IFTT Number | US Dollar | Amount in BDT
1 | 13/11/17 | 2155-697-2017 | 1,230 | 100,553
2 | 8/1/18 | 2155-012-2018 | 5,980 | 491,556
3 | 22/01/18 | 2155-021-2018 | 9,480 | 779,256
4 | 22/02/18 | 2155-0132-2018 | 6,980 | 575,850
5 | 21/03/18 | 2155-0219-2018 | 8,080 | 666,600
6 | 30/04/18 | 2155-0325-2018 | 8,980 | 740,850
7 | 28/05/18 | 2155-0411-2018 | 10,880 | 899,776
8 | 13/06/18 | 2155-0472-2018 | 7,880 | 651,676
Total | 59,490 | 4,906,117
Less: Allotment of Share to Roar Media Pte Ltd (Singapore) | 99,990
Share Money Deposit | 4,806,127
12. Local Fund Received from Employee
Director
Cash Received-for Bank account opening
Cash Received-January/18
Less Transfer to Director Share Capital | 10
13. Trade Receivable
Sl | Name of Client | Month of Invoice | Amount
1 | Rangs Limited (Mitsubishi) | December, 2017 | 50,000
2 | Best Electronics Limited | Feb-March, 2018 | 25,000
3 | Basundhara Paper Mills Limited | March, 2018 | 25,000
4 | Glomors Makeover | March, 2018 | 5,000
5 | Bikroy.com | April, 2018 | 20,000
6 | Light House | May, 2018 | 14,400
7 | Cambrian College | May, 2018 | 10,000
8 | Rupayan Group | May, 2018 | 50,000
9 | Nanana Motors Limited | May, 2018 | 15,000
10 | Fresh Cement | June, 2018 | 30,000
11 | Light House | June, 2018 | 10,000
12 | Nanana Motors Limited | June, 2018 | 15,000
269,400
14. Advance ,Deposit and Prepayments
Advances
New office Advance-Maj Saiful
Kery Ring Advance
Less Advance Rent Return
15. Cash & Bank Balance
A. Cash In Hand
B. Cash At Bank | The Premier Bank LTD.(CD A/C Banani Br.)
Total(A+B)
16. Revenue from Customers and Receivable
Bank Received
Receiveable | 269,400
17. Cost of Service
Staff Salary | 3,154,183
Contributor Payment | 1,485,172
Office Rent
Electricity Bill | 7,681
Water, Gas and common Utility | 11,984
Internet Expense | 13,500
Meeting, Event, Engagement & Studio | 60,515 | 38445 | 22070
Printing(Press bill & Nameplate | 29,395
18. Other Income
Cash Received-Usama Rafid as double Payment
Cash Received-IF 10% Tax deduct
19. Administrative & Selling Expenses
Travelling and Conveyance | 53,091
Driving Cost | 11,500
Entertainment | 40,115
Utility-Service charge Building | 29,679
Transaction cost | 30,301
Office Maintenance | 13,300
Sports and Recretion | 800
Bank Charge | 7,481
Misc. expense | 29,700
Misc. Self Expense | 97,000
Compliance and Legal Expense | 21,100
Membership Fee-BCS | 12,000
Overdue Payment-Abdullah | 75,294
Stationary (Logistics) | 59,675
Mobile Expense | 7,150
Repair & Maintenance(Installation & office Shifting) | 18,045 | 7835 | 10210
506,231
20. Liabilities for Expenses
Staff Salary | 573,733
Contributor Payment | 174,400
Liable to Roar India-Contributor payment | 43,000
Electricity Bill | 2,613
793,746
[Un-Allocated Rev. Exp.]
ROAR BANGLADESH LIMITED
House-1170(1st Floor), Road-10, Avenue-12, Mirpur, DOHS, Dhaka
Un-Allocated Revenue Expenditure
For the year ended June 30, 2018
PARTICULARS | Amount in BDT
Staff Salary | 3,132,351
Contributor Payment | 1,431,172
Office Rent | 223,209
Electricity Bill | 7,681
Travel and vehicle expense | 66,254
Maintenance and Refreshment | 42,995
Meeting,Event & Engagement | 53,078
Office Expense & Logistics | 67,592
Mobile Expense | 7,150
Installation Charge | 7,835
Office shifting and Set up Expense | 10,210
Printing (Press) Expense | 36,355
Capital Expense | 42,050
Development cost (Video project) | 31,100
Internet Expense | 16,500
Utility-Service charge Building | 36,679
Advertisement (Magazine) | 10,000
Stationary-Nameplate | 3,000
Water, Gas and common Utility | 14,546
Transaction cost | 32,801
Studio Expense | 22,070
Office Maintenance | 13,300
Driving Cost | 11,500
Sports and Recretion | 800
Bank Charge | 6,906
Misc. expense | 52,107
Self Expense | 97,000
Compliance and Legal Expense | 21,100
Membership Fee-BCS | 12,000
Overdue Payment-Abdullah | 75,294
5,584,635
Less Other Income | 24,500
Total | 5,560,135
[Sheet1]
DJ NEW ENERGY LTD.
Statement of Financial Position
For the period from 1st July/2017 to 30th September, 2017
ASSETS | Amount in BDT
Non-current assets
Property,Plant & Equipment | 13,525,045
Preliminary expenses | 375,000
Total Non-Current Assets: | 13,900,045
Current Asstets
Inventory | 71,129,918
Trade Receivable | 0
Advance, Deposit & Prepayments | 86,938,887
Advance Income Tax | 12,875,355
VAT current a/c | 37,737,207
Cash & Bank Balances | 46,082,067
Total Current Assets: | 254,763,433
TOTAL ASSETS | 268,663,478
EQUITY AND LIABILITIES
Equity
Share Capital | 3,954,300
Retained Earnings | 2,986,405
Total Equity | 6,940,705
Non-Current Liabilities
Long Term Loan | 0
Total Non-Current Liabilities | 0
Current Liabilities
Liabilites for Expenses | 1,107,300
Provision for Income Tax | 1,608,064
Advance against sales | 259,007,409
Total Current Liabilities | 261,722,773
Total Liabilities | 261,722,773
TOTAL EQUITY AND LIABILITIES | 268,663,478