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S! Treasurer UJ--\,~ C ~ J ~ KDAL 406, V. P. House, Rafi ~arg, New Delhi - 110001 Ph. : 011-23752398 E-mail: rashlriyalokdaloffice@ gmaiI.c~ Bijender Panwar ~~\S! Treasurer UJ--\,~ c_~ J ~ The Secretary Election Commission ofIndia Dear Sir Enclosed please find herewith following documents -- 10 Copy of Annual Audited Accounts of Rashtriya Lok Dal for the Financial Year 2017-180 20 List of Central Office Bearers 30 Form 24A 40 Copy of Constitution of Rashtriya Lok Dal. Yours Sincerely ~ ( Bijender Panwar ) 'MUKESH MITTAL & co. CHARTERED ACCOUNTANTS 18/12, W.E.A., Arya Samaj Road, Pusa Lane, Karol Bagh, New Delhi - 5 Phones: Off. : 28752622, 28754035 email: mukeshmittal1959@gmaiLcom AUDITOR'S REPORT To, The President RashtriyaLok Dal, We have audited the attached Balance Sheet of RASHTRIYA LOK DAL, as at 31st March 2018, 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 provideda reasonablebasis 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 necessaryfor the purposesof our audit; (ii) In our opinion, proper books of account have been kept by the political party so far as appears from our examination of those books and proper records adequate for the purposes of our audit have been receivedfrom the branch not visited by us; (iii) The Balance Sheet, Income & ExpenditureAccount and Cash Flow statement dealt with by this report are in agreementwith the books of account. (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 2018. Cont. Sheet No. (b) In case of the Income and Expenditure Account, of the SURPLUS for the 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. For Mukesh Mittal & Co Chartered Accountants Firm Regd. No 004485N Mukesh Mittal Partner Membership No. 083428 Place: New Delhi Date: 2 4 SEP 101S Rashtriya Lok Dal 406. Vittal Bhai Patel House. Rafi Marg, New Delhi-110001 Balance Sheet as on 31st March 2018 Particulars Note As at As at 31st March 2018 31st March 2017 SOURCES OF FUNDS: General Reserve Fund 02 202,972,330 189,096,350 Reserve Fund 03 3,131,934 3,131,934 LOANS/BORROWINGS 04 Secured Loan Unsecured Loan CURRENT LIABILITIES & PROVI~IONS 05 Sundry Creditors· 4,102,386 6,728,300 Statutory Liabilities 25,214 38,200 Provision for Expenses 408,764 392,545 Total (Rs) 210,640,628 199,387,329 APPLICATION OF FUNDS: FIXED ASSETS 06 Tangible Assets 64,319,205 66,484,710 Intangible Assets 5,606 9,343 Capital Work in Progress 210,024 INVESTMENTS 07 Long Term Investments 37,894,509 34,791,409 Short Term Investments 26,150,000 33,582,389 CURRENT ASSETS Deposits 08 21,438,455 20,506,929 Sundry Debto~ 09 Cash and Cash Equivalents 10 56,210,708 39,393,622 Short Term Loans and Advances 11 2,665,402 1,430,40~ Other Current Assets 12 1,956,743 2,978,501 Total (Rs) 210,640,628 199,387,329 Significant Accounting Policies The accompanying Notes are an integral part of these 2 to 17 Financial Statements As per our separate report of even date For and on behalf of For Mukesh Mittal & Co Rashtriya Lok Dal Firm Regd. No. 004485N Chartered Accountants ~~'""""'.~ Ajit Singh Mukesh Mittal President Partner Membership No. 083428 Place: New Delhi Date: 2.4 SEP 2018 Hashtriya Lok Dal 406, Vittal Dhai Patel House, Rafi Marg, New Delhi-110001 Income & Expenditure Account for the year ended 31st March 2018 Particulars Note for the year for the year ended 31st ended 31st March 2018 March 2017 INCOME Voluntry Contribution Received 12,571,600 Capial Gain & Loss (Net) 10,396,487 31,115,319 Membership Fees Received 12,600 203,400 Others Income 13 16,159,468 26,974,351 Total (A) 26,568,555 70,864,671 EXPENDITURE Election Expenditure 14 2,980,616 49,713,897 Employee Cost 15 2,604,241 2,072,997 Administrative & Others Expenses 16 5,253,336 10,188,043 Depreciation & Amortisation Expenses 06 1,854,382 2,003,282 Total (8) 12,692,575 63,978,219 Surplus(Deficit) during the year 13,875,980 6,886,452 Income Tax Refund relating to earlier years Surplus(Deficit) Carried to General Reserve Fund 13,875,980 6,886,452 Significant Accounting Policies The accompanying Notes are an integral part of these 2 to 17 Financial Statements As per our separate report of even date For and on behalf of For Mukesh MiUal & Co Rashtriya Lok Dal Firm Regd. No. 004485N Chartered Accountants • / ~5 ~~~ Ajit Singh Jayant Kr. Singh Mukesh MiUal President Vice President Partner Membership No. 083428 /~ Bijender Panwar Place: New Delhi Treasurer Date: 2.4 SEP 2018 ·-~ Rashtriya Lok Oal 406, Vittal Bhai Patel House, Rafi Marg, New Delhi-11 0001 Forming Part of Balance Sheet as on 31st March 2018 NOTES: (01): CORPORATE INFORMATION: (A) Rashtriya Lok Dal is registered with the Election Commission of India as a political party and registered as Political Party vide registration (letter) No. 56/283/96/JUD-1I dt 11-09-1996. The object of the party is the well being and advanced of the people of India the establishment in India oy peaceful and constitutional means of socialist State based on Parliamentary Democracy in which there is equality of opportunity and of Political economic and social rights and which aims at world peace and fellowship. (B) SIGNIFICANT ACCOUNTING POLICIES: 01 BASIS OF PREPARATION: The financial statements have been prepared to comply with all material respects with the Accounting Standard Guidance Notes issued by the Institute of Chartered Accountants of India. The financial statements have been prepared under the historical cost convention on accrual basis and the accounting policies have been consistently applied by the party and are consistent with those used in previous year. 02 USE OF ESTIMATES: The preparation of financial statements in conformity with generally accepted accounting principles required by the management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent liabilities at the date of the financial statements. 03 FIXED ASSETS AND DEPRECIATION AIII'ORTIZATION Depreciation has been provided at the rates prescribed by the Income-Tax Act, 1961 on prorata basis. Fixed Assets have been physically verified by the Management! Office Bearer and as explained there is no ditterence between physical assets and books assets. 04 EMPLOYEE BENEFITS Remuneration and other employees benefits are accounted for on accrual basis. 05 REVENUE RECOGNITION Except annual membership fees from member all the income & Expenditures are accounted for on accrual basis. 06 INVESTMENTS Investments are classified into current and long term investments. Current investments are stated at cost. Long Term Investments are stated at cost less provision for diminution other than temporary, if any, in the value of such investments. 02 GENERAL RESERVE FUND Opening Balance 189,096,350 182,209,898 Add/(Less): Surplus/(Deficit) during the yecr 13,875,980 6,886,452 Total (Rs) 202,972,330 189,096,350 03 RESERVE FUND Opening Balance 3,131,934 3,131,934 Add: Addition during the year Total (Rs) 3,131,934 3,131,934 04 LOANS/BORROWINGS Secured Loan Unsecured Loan Total (Rs) 05 CURRENT LIABILITIES & PROVISIONS Sundry Creditors' Micro, Small and Medium Enterprises Others 302,386 4,528,300 Refund Received against Property 3,800,000 2,200,000 Statutory Liabilities 25,214 38,200 Provision for Expenses 408,764 392,545 Total (Rs) 4,536,364 7,159,045 Vice President -- lUep!seJd ~I\ luaplSa.;:J, JaJnse";,!:..~ )/flf(J. 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