Balance Sheet
As on 31st March, 2019 and 31st March, 2018
I. Equity and Liabilities
Particulars Note No. 31st March, 2019 31st March, 2018
(₹) (₹)
Shareholders' Funds
(a) Share Capital 1 7,50,000 7,50,000
(b) Reserves and 2 5,10,000 (2,000)
Surplus
Non-Current
Liabilities
Long-term 2,00,000 1,50,000
Borrowings (8%
Debentures)
Current Liabilities
(a) Short-term 40,000 50,000
Borrowings
(b) Trade Payables 1,20,000 1,10,000
(c) Short-term 3 5,00,000 40,000
Provisions
Total 15,20,000 10,98,000
II. Assets
Particulars Note No. 31st March, 2019 31st March, 2018
(₹) (₹)
Non-Current Assets
(a) Tangible Assets 8,00,000 6,20,000
(b) Intangible Assets 1,50,000 80,000
(Goodwill)
(c) Non-Current 1,25,000 —
Investments
Current Assets
(a) Current 15,000 15,000
Investments
(b) Inventories 1,00,000 1,00,000
(c) Trade 2,00,000 2,00,000
Receivables
(d) Cash and Cash 1,30,000 83,000
Equivalents
Total 15,20,000 10,98,000
Notes to Accounts
1. **Share Capital**
- Equity Share Capital: ₹4,50,000 (2019), ₹4,00,000 (2018)
- 10% Preference Share Capital: ₹3,00,000 (2019), ₹3,00,000 (2018)
2. **Reserves and Surplus**
- Securities Premium Reserve: ₹1,00,000 (2019), ₹1,20,000 (2018)
- General Reserve: ₹3,50,000 (2019), ₹40,000 (2018)
- Surplus (P/L): ₹60,000 (2019), ₹(1,62,000) (2018)
3. **Short-Term Provisions**
- Provision for Tax: ₹5,00,000 (2019), ₹40,000 (2018)
