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| 3851 | 9S09/0001 | STALL RENTAL (SRI AMAN BAZAAR) | ||||||||
| 3852 | Date | Reference No. | Description #1 | Description #2 | Debit | Credit | Balance | |||
| 3853 | MYR | MYR | MYR | |||||||
| 3854 | 30/04/2024 | AL APR 2024 | RM 80.00 PER DAY | 2,000.00 | 0.00 | 2,000.00 | ||||
| 3855 | 31/05/2024 | AL MAY 2024 | RM 80.00 PER DAY | 2,000.00 | 0.00 | 4,000.00 | ||||
| 3856 | 30/06/2024 | AL JUN 2024 | RM 80.00 PER DAY | 2,080.00 | 0.00 | 6,080.00 | ||||
| 3857 | 31/07/2024 | AL JUL 2024 | RM 80.00 PER DAY | 2,080.00 | 0.00 | 8,160.00 | ||||
| 3858 | 31/08/2024 | AL AUG 2024 | RM 80.00 PER DAY | 2,160.00 | 0.00 | 10,320.00 | ||||
| 3859 | 30/09/2024 | AL SEP 2024 | RM 80.00 PER DAY | 2,080.00 | 0.00 | 12,400.00 | ||||
| 3860 | 31/10/2024 | AL OCT 2024 | RM 80.00 PER DAY | 2,080.00 | 0.00 | 14,480.00 | ||||
| 3861 | 30/11/2024 | AL NOV 2024 | RM 80.00 PER DAY | 2,080.00 | 0.00 | 16,560.00 | ||||
| 3862 | 31/12/2024 | AL DEC 2024 | RM 80.00 PER DAY | 2,080.00 | 0.00 | 18,640.00 | ||||
| 3863 | 31/01/2025 | AL JAN 2025 | RM 80.00 PER DAY | 2,080.00 | 0.00 | 20,720.00 | ||||
| 3864 | 20,720.00 | 0.00 | 20,720.00 | |||||||
| 3865 | ||||||||||
| 3866 | 9S09/0002 | |||||||||
| 3867 | Date | Description #2 | Debit | Credit | Balance | |||||
| 3868 | MYR | MYR | MYR | |||||||
| 3869 | 02/10/2024 | - SEP TO OCT SURCHARGE FOR STORAGE OF | 2,400.00 | 0.00 | 2,400.00 | |||||
| 3870 | 01/02/2025 | - FEB 2025 | 2,800.00 | 0.00 | 5,200.00 | |||||
| 3871 | 5,200.00 | 0.00 | 5,200.00 | |||||||
| 3872 | ||||||||||
| 3873 | '9S10/0000 | |||||||||
| 3874 | Date | Reference No. | Description #1 | Description #2 | Debit | Credit | Balance | |||
| 3875 | MYR | MYR | MYR | |||||||
| 3876 | 28/01/2025 | NCV 6/1 | KARYA ELECTRICAL - SIGN BACK ADDITIONAL | 400.00 | 0.00 | 400.00 | ||||
| 3877 | 01/02/2025 | NCV 6/2 | SRI AMAN BAZAAR - ELECTRICAL | 475.00 | 0.00 | 875.00 | ||||
| 3878 | 03/02/2025 | NCV 9/2 | KARYA ELECTRICAL - ELECTRICAL ADDITIONAL | 500.00 | 0.00 | 1,375.00 | ||||
| 3879 | 1,375.00 | 0.00 | 1,375.00 | |||||||
| 3880 | ||||||||||
| 3881 | 9T01/0000 | TRAVELLING EXPENSES | ||||||||
| 3882 | Date | Reference No. | Description #1 | Description #2 | Debit | Credit | Balance | |||
| 3883 | MYR | MYR | MYR | |||||||
| 3884 | 07/03/2024 | CV 21/3 | PETROL | 95.45 | 0.00 | 95.45 | ||||
| 3885 | 21/03/2024 | CV 49/3 | PETROL | 92.55 | 0.00 | 188.00 | ||||
| 3886 | 27/04/2024 | CV 50/4 | FUEL STATION | 92.85 | 0.00 | 280.85 | ||||
| 3887 | 15/08/2024 | CV 33/8 | CLIENT FOOD TASTING - CAFE PARTNERS VISIT | 286.40 | 0.00 | 567.25 | ||||
| 3888 | 07/12/2024 | CV 9/12 | FUEL STATION - 07.12.24 | 90.00 | 0.00 | 657.25 | ||||
| 3889 | 07/02/2025 | CV 25/2 | FUEL STATION - 07.02.25 | 68.00 | 0.00 | 725.25 | ||||
| 3890 | 20/02/2025 | CV 53/2 | FUEL STATION - 20.02.24 | 95.00 | 0.00 | 820.25 | ||||
| 3891 | 820.25 | 0.00 | 820.25 | |||||||
| 3892 | ||||||||||
| 3893 | 9R01/0000 | RESTAURANT EXPENSES | ||||||||
| 3894 | Date | Description #1 | Debit | Credit | Balance | |||||
| 3895 | MYR | MYR | MYR | |||||||
| 3896 | 08/04/2024 | CV 16/4 | FIXWELL STORE - ICONIC STORAGE BOX/ HP COVER IPXSMAX | 49.70 | 0.00 | 49.70 | ||||
| 3897 | 20/05/2024 | CV 22/5 | CLEANSOL DISHWASHING LIQUID + SPONGES | 86.20 | 0.00 | 135.90 | ||||
| 3898 | 12/07/2024 | CV 30/7 | TAKEAWAY PACKAGING - CUPS/ LIDS/ CARRIERS | 412.50 | 0.00 | 548.40 | ||||
| 3899 | 548.40 | 0.00 | 548.40 | |||||||
| A | B | C | D | E | F | G | H | I | |
|---|---|---|---|---|---|---|---|---|---|
| 1 | # | GL Account | Date | Ref / Voucher No. | Description / Particulars | Amount (RM) | Clarification / Supporting Docs Needed | Client Response | Docs Provided (Y/N) |
| 2 | 1 | 9D02/F001 DIRECTOR'S FEE - AHMAD FAIZAL | 2024-04-05 | CV 11/4 | AHMAD FAIZAL - MAR 2024 | 3,000.00 | We note directors' fees of RM 18,000 paid to Mr Ahmad Faizal (RM 3,000 per month, March 2024 to January 2025). Kindly provide (a) certified board minutes approving the fees, and (b) written confirmation of the services rendered during the year. Directors' fees are deductible only on a paid basis with documented approval — may we have the documents before we finalise the claim? | ||
| 3 | 2 | 9D02/M001 DIRECTOR'S FEE - MELATI AYU | 2024-04-05 | CV 7/4 | MELATI AYU - MAR 2024 | 2,000.00 | Directors' fees for Ms Melati Ayu total RM 26,000 (RM 2,000 per month from March to November 2024; RM 3,000 per month from December 2024 to January 2025, paid; and RM 3,000 accrued for February 2025, unpaid). Please provide (a) board minutes approving the fees and the December 2024 revision, and (b) evidence that the services were rendered. Kindly note the unpaid RM 3,000 accrual is claimable only in the year of settlement. | ||
| 4 | 3 | 9R03/0000 RESTAURANT RENTAL | 2024-03-05 | CV 12/3 | AHMAD FAIZAL - MAR 2024 | 5,000.00 | We observed restaurant rent of RM 5,000 per month (RM 60,000 per annum) paid in cash to a director, with the landlord's name recorded inconsistently as both 'Ahmad Faizal' and 'Faizal Ahmad'. To support the deduction under s.140A, kindly provide (a) the stamped tenancy agreement, (b) board approval of the rental terms, and (c) evidence that the rent reflects market rates for comparable premises nearby. Please also confirm the landlord's correct identity as per his identity card. | ||
| 5 | 4 | 9S08/0000 SOFTWARE FEE (SRI AMAN BAZAAR) | 2024-03-06 | HCV 2/3 | POS PANTAS - SOFTWARE ADVANCE PLAN/ POS PANTAS ENGAGE | 6,960.00 | The company paid POS Pantas RM 6,960 for the Software Advance Plan / POS Pantas Engage package. Could you confirm whether this is an annual subscription (we will deduct it in full and apportion any period after 28.02.2025 to FY26) or a multi-year licence (capital in nature, claimable only under Schedule 3 capital allowances)? Please provide the signed contract or tax invoice so we can conclude the treatment. | ||
| 6 | 5 | 9C01/0000 COMPUTER & PERIPHERALS EXPENSES | 2024-03-06 | HCV 2/3 | POS PANTAS - HARDWARE INSTALLATION | 200.00 | An amount of RM 200 was paid to POS Pantas for hardware installation on 6 March 2024. Kindly provide the supplier invoice and confirm whether this was a standalone installation service (deductible as a revenue expense) or part of the capital cost of the POS equipment, in which case we will include it in the Schedule 3 asset cost instead. | ||
| 7 | 6 | 9I01/0000 INSURANCE | 2025-01-20 | PV 6/1 | PELINDUNG INSURANCE - 20.09.24 TO 19.09.25 FIRE/MONEY/PUBLIC LIABILITY/BURGLARY | 1,065.67 | The Pelindung Insurance premium of RM 1,065.67 covers fire, money, public liability and burglary risks for the period 20 September 2024 to 19 September 2025, but it has been expensed in full in FY25. Could you provide the policy schedule and confirm the prepayment split? Approximately RM 590 relating to 1 March to 19 September 2025 falls in FY26 and should be carried forward as a prepayment. | ||
| 8 | 7 | 9R01/0000 RESTAURANT EXPENSES | 2024-04-08 | CV 16/4 | FIXWELL STORE - ICONIC STORAGE BOX/ HP COVER IPXSMAX | 49.70 | The FIXWELL STORE invoice dated 8 April 2024 (RM 49.70) bundles a storage box with a phone case (\'HP cover IPXSMAX\'), which appears to be a private item. Could you provide the itemised invoice and confirm the business purpose of each item? Any private portion has to be disallowed under s.39(1)(a), so we would appreciate your confirmation before we adjust the claim. | ||
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| A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | Registration No.: 201501024680 (1057423-V) | MANAGEMENT ACCOUNTS | ||||||||||||||||
| 2 | ||||||||||||||||||
| 3 | ||||||||||||||||||
| 4 | SELERA CENDANA SDN. BHD. | |||||||||||||||||
| 5 | (Incorporated In Malaysia) | |||||||||||||||||
| 6 | ||||||||||||||||||
| 7 | ||||||||||||||||||
| 8 | DETAILED INCOME STATEMENT | |||||||||||||||||
| 9 | FOR THE FINANCIAL YEAR ENDED 28 FEBRUARY 2025 | |||||||||||||||||
| 10 | ||||||||||||||||||
| 11 | ||||||||||||||||||
| 12 | 2025 | 2024 | ||||||||||||||||
| 13 | RM | RM | ||||||||||||||||
| 14 | ||||||||||||||||||
| 15 | REVENUE | 1,084,632 | 912,470 | |||||||||||||||
| 16 | ||||||||||||||||||
| 17 | COST OF SALES | |||||||||||||||||
| 18 | Purchases | 312,450 | 268,900 | |||||||||||||||
| 19 | Rental of machinery | 14,400 | 13,200 | |||||||||||||||
| 20 | Catering subcontract charges | 86,300 | 64,150 | |||||||||||||||
| 21 | Transportation expenses | 9,860 | 8,240 | |||||||||||||||
| 22 | Kitchen wages | 78,200 | 71,400 | |||||||||||||||
| 23 | Kitchen EPF | 8,995 | 8,210 | |||||||||||||||
| 24 | Kitchen SOCSO | 3,420 | 3,120 | |||||||||||||||
| 25 | Kitchen EIS | 760 | 700 | |||||||||||||||
| 26 | Kitchen supervisor salary | 36,000 | 34,800 | |||||||||||||||
| 27 | Waste disposal and dumpster services | 3,980 | - | |||||||||||||||
| 28 | (554,365) | (472,720) | ||||||||||||||||
| 29 | ||||||||||||||||||
| 30 | GROSS PROFIT | 530,267 | 439,750 | |||||||||||||||
| ▼ 33 | ||||||||||||||||||
| 34 | GENERAL AND ADMINISTRATIVE | |||||||||||||||||
| 35 | EXPENSES | (413,348) | (367,809) | |||||||||||||||
| 36 | ||||||||||||||||||
| 37 | ||||||||||||||||||
| 38 | ||||||||||||||||||
| 39 | PROFIT BEFORE TAXATION | 116,919 | 71,941 | |||||||||||||||
| 40 | ||||||||||||||||||
| 41 | ||||||||||||||||||
| 42 | ||||||||||||||||||
| A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | Registration No.: 201501024680 (1057423-V) | |||||||||||||||||
| 2 | ||||||||||||||||||
| 3 | ||||||||||||||||||
| 4 | SELERA CENDANA SDN. BHD. | |||||||||||||||||
| 5 | (Incorporated In Malaysia) | |||||||||||||||||
| 6 | ||||||||||||||||||
| 7 | ||||||||||||||||||
| 8 | GENERAL AND ADMINISTRATIVE EXPENSES | |||||||||||||||||
| 9 | FOR THE FINANCIAL YEAR ENDED 28 FEBRUARY 2025 | |||||||||||||||||
| 10 | ||||||||||||||||||
| 11 | ||||||||||||||||||
| 12 | 2025 | 2024 | ||||||||||||||||
| 13 | RM | RM | ||||||||||||||||
| 14 | ||||||||||||||||||
| 15 | Accounting fees | 4,800 | 4,500 | |||||||||||||||
| 16 | Audit fee | 4,200 | 3,900 | |||||||||||||||
| 17 | Bank charges | 486 | 402 | |||||||||||||||
| 18 | Commission | 12,970 | 10,340 | |||||||||||||||
| 19 | Depreciation of property, plant and equipment | 3,856 | 3,610 | |||||||||||||||
| 20 | Directors' remuneration | 138,000 | 116,000 | |||||||||||||||
| 21 | EIS, EPF and SOCSO | 9,264 | 8,372 | |||||||||||||||
| 22 | Electricity and water | 24,180 | 22,905 | |||||||||||||||
| 23 | Filing fee | - | 200 | |||||||||||||||
| 24 | Gifts and condolences | 350 | 620 | |||||||||||||||
| 25 | HRDF expenses | 720 | 960 | |||||||||||||||
| 26 | Insurance | 3,842 | 2,985 | |||||||||||||||
| 27 | Licence fee | 1,450 | 1,320 | |||||||||||||||
| 28 | Payroll fees | 2,160 | 2,580 | |||||||||||||||
| 29 | Petrol, parking and toll | 6,410 | 5,980 | |||||||||||||||
| 30 | Postages and stamps | 45 | 60 | |||||||||||||||
| 31 | Printing and stationery | 980 | 1,205 | |||||||||||||||
| 32 | Red packet / Angpow | 600 | 1,500 | |||||||||||||||
| 33 | Rental | 85,920 | 82,080 | |||||||||||||||
| 34 | Sales tax / Service tax | 3,120 | - | |||||||||||||||
| 35 | Secretarial fee | 1,800 | 1,650 | |||||||||||||||
| 36 | Software fee | 6,960 | 3,480 | |||||||||||||||
| 37 | Small value assets | 2,460 | 1,120 | |||||||||||||||
| 38 | Staff salary | 84,600 | 79,300 | |||||||||||||||
| 39 | Staff welfare | 1,240 | 980 | |||||||||||||||
| 40 | Travelling expenses | 5,835 | 4,920 | |||||||||||||||
| 41 | Upkeep of equipment | 2,380 | 1,690 | |||||||||||||||
| 42 | Upkeep of motor vehicles | 4,720 | 5,150 | |||||||||||||||
| 43 | ||||||||||||||||||
| 44 | 413,348 | 367,809 | ||||||||||||||||
| 45 | ▲ | |||||||||||||||||
| 49 | ||||||||||||||||||
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| 51 | ||||||||||||||||||