uj~ JANATA DAL (SECULAR) 1<) ..,/ ~.(..' - H.D. Deve Gowda ~ President ~ Kunwar Danish Ali Secretary General lana TA DAL (SECULAR)
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1 SI\\t),, (R')..,/ ~.(..' - JANATA DAL (SECULAR) Central Office: 5, Safdarjung Lane, New Delhi , Ph.: , Fax: Camp Office: 2, Vittalbhai Patel House, Rafi Marg, New Delhi , Telefax: H.D. Deve Gowda ~ President ~ Ref No. m uj~ 1<) Kunwar Danish Ali Secretary General Date:...l..~...\.~..l.. qj ~ ~~ ~\\\\ To ~ ~ 'P;; The ~hief Elec~io.nCommissioner J. ElectIOn Commission of India ~ JNiravachan Sadan At\ \~' New Delhi-II 000 I Dear Sir, Reg: lana TA DAL (SECULAR) Sub: Submission of Audited Financials for the financial year We are submitting Audited Financials of our party Janata Dal (Secular) for the financial year Kindly acknowledge the same. Thanking You! Yours sincerely, For Janata Dal (Secular) ~ Kunwar Danish Ali. (Secretary General) Date: January 01, 2018 Place: New Delhi Enclosure:- Annual Audited Accounts (FY ) ~
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3 Auditor's Report To, The President, Janata Dal (Secular), We have audited the attached Balance Sheet of Janata Dal (Secular) as at 31st March, 2017 and also the Income & Expenditure Account and the Cash Flow Statement for the year ended on that date, annexed thereto. These financial statements are the responsibility of the Political Party's management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the auditing standards generally accepted in India. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statements presentation. We believe that our audit provides a reasonable basis for our opinion. Further, we report that: (i) We have obtained all the information and explanations, which to the best of our knowledge and belief were necessary for the purposes of our audit. (ii) In our opinion, proper soft books of account have been kept by the Political Party so far as appears from our examination of those books (and proper returns adequate for the purposes of our audit have been received from the branches not visited by us); (iii) The Balance Sheet, Income and Expenditure Account and Cash Flow Statement dealt with by this report are in agreement with the books of account
4 (iv) In our opinion and to the best of our information and according to the explanations given to us, the said accounts give a true and fair view in conformity with the accounting principles generally accepted in India: a) in the case of the Balance Sheet, of the state of affairs of the Political Party as at 31st March,2017; b) in the case of the Income and Expenditure Account, of the surplus for Year ended on that date; and c) in the case of the Cash Flow Statement, of the cash flows for the year ended on that date. Place: Bangalore Date:
5 JANATA DAL (SECULAR) ALL INDIA Notes to Financial Statements March 31, Significant Accounting Policies & Notes on Accounts 1. The financial statements have been prepared and presented under the historical cost convention on the accrual basis of accounting. The financial statements have been prepared in accordance with the generally accepted accounting principles followed in India and the applicable Accounting Standards issued by ICAI have been complied with. 2. Fixed Assets are stated at cost net of Value Added Tax, rebates, less accumulated depreciation and impairment loss, if any. Direct cost is capitalized until such assets are ready for use. 3. Depreciation on fixed assets is provided on written down value method of the assets as prescribed in Income Tax Act, Depreciation for assets purchased I sold during a period is charged proportionately as per the Act. Depreciationis not charged on assets where 95 percent of its value has been is charged as such. 4. Party has complied with the applicable provisions of Income Tax Act, Party has complied with the applicable provisions of the Representation of people Act, 1951 and accordingly eligible for exemption of its income from payment of income tax u/s 13A of the Income Tax Act, Hence, no provisionfor income tax has been made. 5. Previous year figures have been regrouped or rearranged wherever necessary to make them comparable with those of current year. 6. Contingent Liabilities: Nil; (PreviousYear: Nil) 7. Donation received from outside India is: Nil; (PreviousYear: Nil) 8. Penalties in electoral offences along with the material electoral offences are : Nil ; (Previous Year: Nil). 10. Fixed Assets has been verified and reconciled with the Books of Accounts by the Management. we were not involved in physical verification and valuation of fixed assets. 11. Party has the following Bank Accounts in Karnataka, Maharashtra and new Delhi during the accounting period to
6 LIST OF BANK ACCOUNTS OPERATED BY THE PARTY ~:~.no TSank where account is Account number Type of State unit operating account operating the account t: -_ (3- L-- 17 Apana Sahakari Bank saving Maharashtra Ltd Bank of Maharastra current Maharashtra -', Karnataka Bank 2501 current Karnataka -- J_1jr.nit~ -- I Karnataka Bank 2141 Current Kamataka --~ Limited ---t Karnataka Bank current Karnataka I ~Limited Tamil Nadu Mercantile current Karnataka bank Limited Bank of India current New Delhi 11. party has deposited demonetised cash in Karnataka Bank Ltd current account no during the period 8th November 2016 to as noted in the table here below I stno ~Deposited Date~ of Amount remark ~----! il C-ash-- ~~~o1s~ =~=~,c.:90~;c:.:,~.:=..~d:: ::t-he management confirms that-thesej 12 :_-~_- 'l-i~~--+~~~-=~~ Cash-:_:_-~ ~~~~ 19:11: ,70,000 are donation collected from part; ~:~:=..:~~~-=-~-+_1 ~c=..!.:~~:~~~ ~~~~~~~s~~:~i~bl:' list of I s r~~ )1 l.:j ,00,000. _I
7 ~~ JA-N-A--T-A-D-A-L--(S-E-.~-U-L-A-R-)-_A-L-~-IN-D-I-A ~ BALANCE SHEET AS AT 31ST MARCH ~- - AS AT As at Sch.. Particulars No. Rs Rs. SOURCES OF FUNDS: -- Capital Fund 1 6,109,760-55,773,350 - Loan/Borrowings 2 70,000,000 70,450,000 Current Laibilities & Provisions 3 41,641 1,311, ,151,401 15,988,291 APPLICATION FIXED ASSETS Gross Block Less: Depreciation Net Block OF :FUNDS: 4 57,390, ,389 57,244,490 8,617, ,087 8,449,1521 CURRENT ASSETS 5 Cash & Cash Equivalents LOANS,ADVANCES & DEPOSITS 6 18,808,971 97,940 2,941,199 4,597,940 76,151,401 15,988,291 - Notes & Significant Accounting Policies 12 >--- As per our separate audit report of even date Note 1 to 6 form part of this Balance Sheet 'fj- ~)0lo;tO;~_ President - - Janata Dal (Secular) 'y Secretary _;;. - Chartered Accountants IvI.No: FRN: S Place: Bangalore Date:
8 JANATA DAL (SECULAR) ALL INDIA INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDING 31 ST MARCH 2017 Particulars A.INCOME Fee & Subscription GrantslDonations/Contributions Other Income For the For the Sch., year ended ~ ~ear ended - ---_. No , _L Rs. Rs. 68,207,800 3,173,790 (A) 71,381,590 14,222,759 B. EXPENDITURE Election Expenditure Employee Cost Administrative & General Expenses Finance Costs Depriciation & Amortisation Other Expenses I 9 5,774,000 24,228, ,068,000, ],095,200 ] 1 2,510, , ,389: (B) EXl'CSS of Incom over Expenditure (A-B) Excess of Expenditure over Income (A-B) Transferred to Capital Fund Significant Accounting Policies and Notes on Accounts 12 9,498,480, 61,883,110 61,883,110 26,302,552-12,079,793-12,079,793 - As per our separate audit report of even date Note 4 and 7 to 11 form part of income andexpenditure { d-l~--;jsu<;~ President Secretary Janata Dal (SECULAR) Place: l3angalore Date:
9 JAN~!A DAL(SEC~LAR)ALL IND~A. SCHEDULESFORMING PART OF THE FINANCIAL STATEMENTS Particulars March 31,20171 Rs. March 31, Rs. SCHEDULE'1' Opening Balance CAPITAL FUND Excess of income over expenditure Excess of expenditure over income Add Building Fund recd during the Year -_.._-- -- Balance ~t the end of the year -55,773,350 i 61,883,110 oo (50,088,223) (12,079,793) 6,394,666 6,109,760' (55,713,350) SCHEDULE'2' UNSECURED LOANS Sri Narayanaswamy K V MLC Sri Zafrulla Khan Other Loans _. 50,000,000 20,000,000 I 0, 50,000,000 20,000, ,000 70,000,000 70,450,000 SCHEDULE'3' CURRENT LAIBILITIES & PROVISIONS Rent Deposit BMC Deposit Anamat Advance for Travelling Expenses 7,000 34,641 I 7,000 34,641 1,270,000 41,641 1,311,641 SCHEDULE'5' CASH AND CASH EQUIVALENT Cash in Hand Balance with banks -Apna Sahakari Bank Ltd SB Alc Bank of Maharastra Alc Karnataka Bank Karnataka Bank Karnataka Bank TMB No Bank of India _. 117,234, 197,869 23,670 35,418 7, ,981, , , ,078 11,476,511 I 1,810,427 7,634 7,634 8,977 8,977 18,808,971 2,941, SCHEDULE- '6' LOAN & ADVANCES KEB Deposit Rent Deposit Advance - Building Construction 25,940 25,940 72,000, 72,000 0, 4,500,000 97,940 4,597,940 SCHEDULE- '7' GRANTS/DONATIONS/CONTRIBUTIONS \\\\)~I~ij;2:~7r lndivlduals & Companies,S~''' :r::~[;:-::. 11,175,800' Building Fund ::2; ~.,:'';~ L:2: 57,032,000 ~} I;;;;%~~:"-_:======6~8:,2~0~7~,8~0~0 1_;3,~6_23...:,_6_66-i ///';/" ~.-~,\ \ \ \,\ 13,623,666
10 JANATA DAL (SECULAR) ALL INDIA SCHEDULESFORMING PART OF THE FINANCIAL STATEMENTS Particulars SCHEDULE'8' OTHER INCOME --- Interest from Bank Saleof Membership Books Membership Form Fee Profit on Saleof Old Vehicle (Book Value NIL) March 31,2017 Rs. 76, ,OO-()i- 2,833,260 o 3,173,790: March 31, 2016 Rs. 91,273 37, ,700 54, ,093 SCHEDULE- '9' ElECTION EXPENDITURE - Contribution to Assembly Bye Elect (Bidar) Contribution to Assembly Bye Elect kerala -- Contribution to ZPand TP Candidate - -- Contribution to BBMPCandidates Membership Books Printing Charges Advertising Printing & Publications - - ọ.)- 5,500, , , ,700 5,774,000 24,228,285 SCHEDULE- '10' EMPLOYEE COST - -- Salary& Wages 1,068,000 1,095,200 1,068,000 1,095,200 - SCHEDULE- '11' ADMINISTRATIVE Postage& Telegram - - Telephone Expenses Meeting Expenses Party Badgesand flag Expenses BankCharges Boarding and Lodging LeaseRent - Party Office Travelling Expenses Printing & Stationery Water & Electricitv Newspapers& Periodicals Repair & Maintenance Rent Office & Other Mise. Expenses Audit Fee EXPENSES -- -, 16, ,826 1,458, ,531 53,713 71, , ,211 11,382 60,166 88, ,909, 75,000 2,510,091 12,643 79,056 29,056 27, ,980
11 SCHEDULE- '4' FIXED ASSETS JANATA DAL (SECULAR)ALL INDIA SCHEDULEFORMING PART OF FINANCIAL STATEMENTS AS ON 31ST MARCH 2017 ~ GrossBlock Depreciation Net Block Particulars As on Ason 31- Ason Fortile As on Ason As on Additions Deletions RATE% Deletions year: Tangible A~sets Computer - Karnataka Computer - MaharastrCj 12,304 12, ,332 7,382 7,382 4,922 12,304 Computer ~ED Monitor_ - Mah 1,475 1, ,475 Mobile Phone - Maharastra xerox machine karnataka 59,247 59, ,887 8,887 8,887 50,360 59,247 Fax Machine karnataka 1,182 1,182 ' , 1,005 1,182 Hand Motor ' Pump 1,578 1,578 1,578 1,578 Vehicles 822, , , , , , ,690 EPBXSys_tem- Maharastra 1,688 1,688 : I ,519 i 1,688 t Furniture & Fixture - Karnataka 16,071 16,071 ' 10 1,607 1,607' 1,607 ' 14,464! 16,071 Furniture & Fixture - Maharastra 38,444 38, ,844 3,844 3,844 34,600 38,444 HP Laser Printer - Maharastra _ Party Office - Under Co_~struction_ 7,493,178 L 48,941,726 56,434,904 56,434,904 7,493,178 I,- Total of Fixed Assets ,449,153 48,941,726 57,390, , , ,~89! 57,~~_,490! 8,4~9,153 Total of Fixed Assets I 1,106,561 7,510,678 8,617, , ,087 8,449,152 1,106, _j
12 Particulars JANATA OAl (SECUlAR)ALLINDIA Cash Flow Statement for the vearended As at Rs. A. CASHnow FROM OPERATINGACTIVITIES i. Excessof Expenditure overlncome ii. Adjustment for: Depreciation iii. Operating PROFITbefore Working Capital Changes iv. Operating Lossbefore Working Capital Changes v. Adjustment for Working Capital (Increase)/Decrease in Current Assets Increase/{Decrease) in Current Liabilities vi. Cashgenerated used in operations (iii+iv+v) Net CashFrom / (used in) Operating Activities (A) (Sch- 4) (i+ii) (Sch- 6) (Sch- 3) 61,883, ,389 62,029,499 o 4,500,000 (1,270,000) 65,259,499 65,259,499 B. CASHflOW FROM INVESTINGACTIVITIES Sale/ (Purchase)of Fixed Assets & Capital WIP Computer - Additions Party office under construction (Sch- 4) Net cashflow from/ (used in ) Investing Activities (B) o (48,941,726) (48,941,726) (17,500) (7,493,::'78) (7,510,678) C. CASHFLOWFROM FINANCINGACTIVITIES Increase/ (Decrease) in Unsecured loan (Sch- 2) Increase in Building Fund Net Cashflow from/ (used in) Financing Activities (C) (450,000) 20,000, ,394,666 (450,000) 26,394,666 D. Net Increase/ (Decrease) in cash and cash equivalents (A+B+C) E. Cash8l CashEquivalants at the beginning of year F. Cash& CashEquivalants at the end of year (D+E) 15,867,773 2,309,355 2,941, ,844 18,808,971 2,941,199 As per our separate audit report of even date Jana!~p.al (Secular) --. PreSident Place: Bangalore Date: '------_._ , \.'
Subject: Submission of the Annual Audit Report for the Financial Year
~~'I\"\(o,;;-z,CA) J),VJO~-_I;~ If \._-; t2,-ol.- ~I~ ~1~Jlll \1I~dl trref Bharatiya Janata Party Date: 08.02.2018 To, The Secretary, The Election Commission of India, Nirvachan Sadan, Ashok Road, New
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