MACHENG LIMITED
书信范文Audited Financial Statements
For The Period From 1 August 2011 (Date of Incorporation) to 31 December 2012
MACHENG LIMITED
CONTENTS
Pages Report of the Director 1 Report of the Auditors 2 to 3 Income Statement 4 Balance Sheet 5 Statement of changes in equity 6 Notes to Financial Statements 7 to 9
______________________ Page
1
bearMACHENG LIMITED
REPORT OF THE DIRECTOR
The director prents the report and the audited financial statements for the period from 1 August 2012 (date of incorporated business) to 31 December 2012.
PRINCIPAL ACTIVITIES
The principal activity of the company during the period was inactive.
FINANCIAL STATEMENTS
The company was incorporated and commenced business on 1 August 2012. The company’s results for the period from 1 August 2012 (date of commencement of business) to 31 December 2012 are t out in the income statement on page 4.
The state of affairs of the company as at 31st December 2012 is t out in the balance sheet on page 5.cnn提问英国39死事件
DIVIDENDS
The director does not recommend the payment of any dividends for the period.
ISSUE OF SHARES
Upon incorporation, 1 subscriber shares of HK$1.00 each were issued at par for cash. On 15 February 2012, the company’s issued share capital was incread from HK$1.00 to HK$10,000.00 by the allotment of 9,999 shares of HK$1.00 each at par for cash to provide working capital for the company.
DIRECTOR
During the period, the director who held office during the period and up to the date of this report is as follows:-
Baililai Nominees Limited (Appointed on 1 August 2012 and
resigned on 15 February 2012) MA CHENG(Appointed
on
15
February
2012) Mark ma (Appointed on 15 February 2012 and
emmental
linux培训学校resigned on 15 March 2012)
In accordance with the Company’s Articles of Association, the director retire from the Board and, being eligible, offer himlf for re-election.
AUDITORS
The auditors, WB CPA Limited, Certified Public Accountants retire and, being eligible, offer themlves for re-appointment.
On behalf of the Board:
Chairman
Hong Kong
Page 2 AUDITORS’ REPORT TO THE SHAREHOLDER OF
MACHENG LIMITED
(Incorporated in Hong Kong with limited liability)
We have audited the financial statements of MACHENG LIMITED t out on pages
4 to 9, which compri the balance sheet as at 31 December 2012, and the income statement for the period then ended, and a summary of significant accounting policies and other explanatory notes.
Director’s responsibility for the financial statements
The director is responsible for the preparation and prentation of financial reporting statements and books and records in accordance with the Small and Medium-sized Entity Financial Reporting Standard (SME-FRS) issued by the Hong Kong Institute of Certified Public Accountants. This responsibility includes designing, implementing and maintaining reasonable accounting procedures relating to the preparation and prentation of financial statements that are free from material misstatement, whether due to fraud or error; lecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances.
In addition, ction 141D of the Companies Ordinance requires that the balance sheet together with the notes thereon should be prepared in accordance with the requirements of the Eleventh Schedule to that Ordinance. The director is responsible for supply of fact in financial reporting statements with audit evidence. The director exercis rights in Company Ordinance to appoint auditors.
谈心疗法Auditors’ responsibility
Our responsibility is to express an opinion on the financial statements bad on our audit and to report our opinion solely to you, as a body, in accordance with ction 141D of the Companies Ordinance, and for no other purpo. We do not assume responsibility towards or accept liability to any other person for the contents of this report. The auditors’ responsibility is limited to the extent a reasonable assurance and legal duty under Section 131(8) of companies Ordinance. Any matters in proportionality and equitable consideration are not our responsibility.九年级英语练习册答案
浙大录取分数线We conducted our audit in accordance with Hong Kong Standards on Auditing and with reference to PN900 (Revid) “Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard” issued by the Hong Kong Institute of Certified Public Accountants. Tho standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance so as to safeguard material misstatement.
An audit involves applying summary procedures for opinion by asssing audit evidence from directors, regarding amounts and disclosures in financial statements. Such procedures include asssment of fact by applying the balance of probability test before examination and include the as
ssment of limitation in sufficient and appropriate information. In asssing risk on limitation, the auditors also considers the limitation in accounting procedures and particulars in the entity’s preparation and prentation of the financial statements in order to apply audit procedures that are appropriate in the circumstances, but not for the purpo of expressing an opinion on the effectiveness of entity’s monitoring controls in books and records and accounts. An audit also includes evaluating the appropriateness of definitions and accounting policies applied and reasonableness of accounting estimates made by directors, and evaluating financial reporting information on definitions in SME-FRS, made by director.
Page 3 AUDITORS’ REPORT TO THE SHAREHOLDER OF
MACHENG LIMITED
(Incorporated in Hong Kong with limited liability)
We believe that the audit evidence and financial reporting information we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
Opinion
friendster
russian rapeIn our opinion, the financial statements have been properly prepared, in all material respects, in accordance with the SME-FRS. In addition, in our opinion the balance sheet together with the notes thereon is properly drawn up so as to exhibit a true and correct view of the state of the Company’s affairs as at 31 December 2012 according to the best of our information and explanations given to us, and as shown by the books of the Company. Report on other matters under ction 141D of the Hong Kong Companies Ordinance
We report that we have obtained all the information and explanations which we have required.
WB CPA Limited
Certified Public Accountants (Practising)
Suite 2302, 23/F., Seaview Commercial Building,
21 Connaught Road West, Sheung Wan,
Hong Kong.
Date:
