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Financial Statements

NAME STATEMENT OF FINANCIAL POSITION AS OF SEPTEMBER 30, 2017 (Amounts in Philippine Pesos) 2017 A S S E T S CURRENT ASSETS Cash in bank_BDO_- P Cash in Bank - CTBC Petty Cash Advances to Supplier Advances Subject to Liquidation Advances to Employees - Intellicare Advances to Employees - Car Plan Property & Equipment - Car Accum. Depreciation - Car ( Property, Plant & Equipments - Laptop Accum. Depreciation - PPE Laptops ( Property, Plant & Equipments - Desktop Accum. Depreciation - PPE Desktops ( Property, Plant & Equipments - Lenovo Program Manager Accum. Depreciation - PPE Lenovo PM Property, Plant & Equipments - Lenovo Finance Manager Accum. Depreciation - PPE Lenovo FM Property, Plant & Equipments - WaterGems Software (unli) Accum. Depreciation - PPE Software ( Property, Plant & Equipments - WaterGems Software (1 year) Accum. Depreciation - PPE Software1 ( Vat Input Creditable Withholding Tax Total Current Assets 622,780 345,049 50,000 11,701 425,507 447,902 22,395 ) 66,071 3,671 ) 50,804 1,411 ) 33,036 33,036 1,200,895 60,045 ) 290,605 72,651 ) 734,041 4,151,253 P TOTAL ASSETS 4,151,253 LIABILITY AND EQUITY (CAPITAL DEFICIENCY) CURRENT LIABILITIES Accounts Payable-Others SSS Premuim Payable PHIC Premuim Payable HDMF Premuim Payable Withholding tax payable-Compensation Withholding Tax at Source Advances from P 899,852 8,950 4,050 1,000 222,314 0 5,809,148 6,945,313 Total Liabilities EQUITY Capital stock Retained Earnings, Beg Net Income ( Loss ) Retained Earnings, End Total Equity (Capital Deficiency) TOTAL LIABILITIES AND EQUITY (CAPITAL DEFICIENCY) ( ( 5,000,000 6,974,913 ) 6,974,913 ) ( 1,974,913 ) P 4,970,400 See Notes to Financial Statements. NAME STATEMENT OF COMPREHENSIVE INCOME FOR THE PERIOD ENDED SEPTEMBER 30, 2017 (Amounts in Philippine Pesos) 2017 OTHER INCOME Other income EXPENSES Professional fees Fuel Transportation & Travel Taxes & Licenses Office supplies Communication Expense Insurance Expense Hotel Accommodations Salaries & Wages 13th Month Postage & Courier Employees Benefits (SSS/Philhealth/Pagibig) Documentary Stamp Tax Depreciation Expense Meals Representation Expense Miscellaneous Bank Charges P - P 4,323,090 22,223 347,524 72,943 28,577 15,847 23,868 47,132 1,721,154 20,000 2,006 32,803 50,000 160,173 99,231 12,872 1,-,980,742 OPERATING LOSS FINANCE INCOME (COST) Interest income 5,829 5,829 PROFIT (LOSS) BEFORE TAX ( 6,974,913 ) - TAX INCOME (EXPENSE) NET PROFIT (LOSS) ( - OTHER COMPREHENSIVE INCOME TOTAL COMPREHENSIVE INCOME (LOSS) 6,974,913 ) ( P 6,974,913 ) See Notes to Financial Statements. NAME STATEMENT OF FINANCIAL POSITION AS OF SEPTEMBER 30, 2017 (Amounts in Philippine Pesos) 2017 A S S E T S CURRENT ASSETS Cash Receivables - net Property & Equipment Vat Input P Total Current Assets 967,829 487,208 1,962,175 734,041 4,151,253 4,151,253 TOTAL ASSETS LIABILITY AND EQUITY (CAPITAL DEFICIENCY) CURRENT LIABILITIES Payables Advances from related parties 1,136,166 5,809,148 Total Liabilities 6,945,313 EQUITY Capital stock Deficit Total Equity (Capital Deficiency) TOTAL LIABILITIES AND EQUITY (CAPITAL DEFICIENCY) ( 5,000,000 6,974,913 ) ( 1,974,913 ) P 4,970,400 See Notes to Financial Statements. NAME STATEMENT OF COMPREHENSIVE INCOME FOR THE PERIOD ENDED SEPTEMBER 30, 2017 (Amounts in Philippine Pesos) 2017 OTHER INCOME Other income EXPENSES Professional fees Fuel Transportation & Travel Taxes & Licenses Office supplies Communication Expense Insurance Expense Hotel Accommodations Salaries & Wages 13th Month Postage & Courier Employees Benefits (SSS/Philhealth/Pagibig) P - P 4,323,090 22,223 347,524 72,943 28,577 15,847 23,868 47,132 1,721,154 20,000 2,006 32,803 50,000 160,173 99,231 12,872 1,000 300 Documentary Stamp Tax Depreciation Expense Meals Representation Expense Miscellaneous Bank Charges 6,980,742 OPERATING LOSS FINANCE INCOME (COST) Interest income 5,829 5,829 PROFIT (LOSS) BEFORE TAX ( 6,974,913 ) - TAX INCOME (EXPENSE) NET PROFIT (LOSS) ( - OTHER COMPREHENSIVE INCOME TOTAL COMPREHENSIVE INCOME (LOSS) 6,974,913 ) ( P 6,974,913 ) See Notes to Financial Statements. - NAME STATEMENT OF CHANGES IN EQUITY (CAPITAL DEFICIENCY) AS OF SEPTEMBER 30, 2017 (Amounts in Philippine Pesos) 2017 P CAPITAL STOCK DEFICIT Balance at beginning of year Net profit (loss) ( 5,000,000 6,974,913 ) 6,974,913 Balance at end of year TOTAL EQUITY (CAPITAL DEFICIENCY) ( P 1,974,913 ) See Notes to Financial Statements. NAME STATEMENT OF CASH FLOWS AS OF SEPTEMBER 30, 2017 (Amounts in Philippine Pesos) 2017 CASH FLOW FROM OPERATING ACTIVITIES Profit (loss) before tax Adjustments for: VAT Input Interest income Operating loss before working capital Increase in receivables Increase in payables Cash used in operations Cash paid for income taxes Net Cash Used in Operating Activities CASH FLOWS FROM INVESTING ACTIVITY Property & Equipment (P 6,974,913 ) ( ( ( ( 734,041 ) 5,829 ) 7,714,782 ) 487,208 ) 1,136,166 7,065,825 ) - ( ( 7,065,825 ) ( 1,962,175 ) 5,829 ( 1,956,346 ) Interest Income Net Cash Used From Investing Activities CASH FLOWS FROM FINANCING ACTIVITIES Initial Capital Advances from a related party Interest paid 5,000,000 5,809,148 10,809,148 Net Cash From Financing Activities NET INCREASE (DECREASE) IN CASH 1,786,976 - CASH AT BEGINNING OF YEAR CASH AT END OF YEAR P See Notes to Financial Statements. 1,786,976 NAME Schedule A - Cash In Bank As of September 30, 2017 BDO GL Account Bank Per Bank Per book 622,780.43 Unadjusted Balance, Beg. Oustanding Check: CV# Check No. Payee For Payment: CV# Check No. Payee #REF! 0.00 Adjusted Balance, End 0.00 #REF! 622,780.43 #REF! CTBC GL Account Bank Per book 345,048.50 Unadjusted Balance, Beg. Oustanding Check: CV# Check No. Payee For Payment: CV# Check No. Payee Per Bank #REF! 0.00 Adjusted Balance, End 345,048.50 0.00 #REF! Cash Inflow & Outflow As of September 30, 2017 BDO-,180,686.11 Cash in Bank, Beg. BDO CTBC 1,102,-,783.34 Add: Cash Receipts Acknowledgement Receipt No. Date 9/30/2017 BDO 9/13/2017 9/30/2017 CTBC Nature of Transaction Interest Income for September payment of advances to acqua integra Interest Income for September 1,621,008.15 Total Available Cash for the Month Less: Disbursements CV# Date Payee 0070 73a-a-a 0070b 0070c 0070d 0070e Roldan Panganiban BDO Unibank Inc. Cherryl F. Kiunisala Cherryl F. Kiunisala Cherryl F. Kiunisala Roldan Panganiban Julie Pearl Lumba Roldan Panganiban Cebu Air, Inc. Janel Lagahit BDO Unibank Inc. Cherryl F. Kiunisala Social Security System Philippine Health Insurance Corporation Home Development Mutual Fund BIR BIR 4-Sep-17 8-Sep-17 14-Sep-17 14-Sep-17 14-Sep-17 14-Sep-17 20-Sep-17 20-Sep-17 22-Sep-17 22-Sep-17 25-Sep-17 29-Sep-17 1-Sep-17 1-Sep-17 1-Sep-17 1-Sep-17 1-Sep-17 Total Disbursements -,- Particulars Cash Advance 50,000.00 Payroll for September 10,-,060.47 Meal Allowance from August 29-31,- Meal Allowance from July 31-August 4, 2017 1,200.00 Meal Allowance from August 7-11, 2017 1,200.00 reimbursement of expenses from Aug 02-25, 2017 21,790.41 Meal Allowance from August 14-25, 2017 2,160.00 reimbursement of expenses from August 28-31, 2017 45,760.35 Payment of Ticket of Roldan Panganiban, Heherson Tabag, Federico 14,750.28 Goco, Jordan Untalan. Mnl-D Reimbursement for Payment of Ticket of Roldan Panganiban, Federico 22,203.00 Goco, & H. Tabag, Mnl-Dvo Payroll for September 25,-,221.29 Meal Allowance from September 4-8, 2017 1,200.00 SSS for month of August 2017 7,160.00 Philhealth for month of August 2017 3,575.00 Pagibig for month of August- Withholding Tax Compensation for month of August-,449.65 Withholding Tax Expanded for month of August 2017 39,929.17 653,179.62 Less: For Payments 0.00 Cash in Bank b4 ADB Avarage Daily Balance Cash in Bank after ADB 967,-,-,828.53 NAME Schedule C - Other Payables As of September 30, 2017 Subsidiary Account APV# Name Amount Reference Accounts Payable-Others- 1-Jun-17 29-Sep-17 29-Sep-17 29-Sep-17 29-Sep-17 29-Sep-17 to reimburse UC for the initial payment to Acqua Integra 799,147.50 BDO Unibank Inc. Payment of Ticket of Roldan Panganiban & H. Tabag, Mnl-Dvo-Mnl. 17,984.00 Ryan Jay Contemplo Globe postpaid line, from May 11 - August 10, 2017 (3months),-, account#3,- Jimbes Printing (JCB) Payment for the puchased of 10 boxes business cards 3,920.00 Zenshin System Corporation payment of 2 units Lenovo v310-14ISK Laptop, SI# 337896 for Jordan Untalan & Finance/Program 74,000.00 Manager. Cherryl F. Kiunisala Meal Allowance from September-,200.00 899,851.50 SSS Premuim Payable Social Security System SSS for month of September 2017 8,950.00 8,950.00 PHIC Premuim Payable Philippine Health Insurance Philhealth Corporationpayable for month of August 2017 Philippine Health Insurance Philhealth Corporationpaid for month of August 2017 (excess of 200) Philippine Health Insurance Philhealth Corporationfor month of September 2017 3,375.00 (3,575.00) 4,250.00 4,050.00 HDMF Premuim Payable Home Development Mutual Fund Pagibig for month of September 2017 1,000.00 1,000.00 Advances from UC Advances from UC 5,000,000.00 5,000,000.00 Withholding tax payable-Compensation BIR Withholding tax payable-Compensation 222,-,314.08 Withholding Tax at Source BIR Withholding Tax at Source 0.00 0.00 Total 6,136,165.58 name Schedule of EXPENSES As of September 30, 2017 Amount GL Account 300 Bank Charges 0001 20-Feb-17 MC Applicat ion for Issuance of Capit al of 10,000,000.00 0016 9-May-17 GLOBAL CITY AU TO SALES, IN C. MC for payment of 2017 For d Ecospor t 1.5L 5DR A/T Tit anium for Roldan Panganiban 0028 6-Jun-17 Wit hholding Tax Compensat ion for mont h of May 2017 50 50 50.00 0041 3-Jul-17 Wit hholding Tax Compensat ion for mont h of June 2017 50.00 0045 3-Jul-17 Wit hholding Tax Expanded for mont h of June 2017 50.00 JB 9-Jun-17 (Add'l r equest for unsigned MC) For Wit hholding Tax Compensat ion for mont h of May- 300 15,847 Communicat ion Expense 0022 22-May-17 Globe Telecom, Inc. 0033 19-Jun-17 Roldan Panganiban 0047 1-Jul-17 Globe Telecom, Inc. #6 Globe billings of Roldan Panganiban, Apr il 1 - 30 2017 2,172.76 r eimbur sement of expenses fr om Apr il 7 - June 6, 2017 2,692.68 #7 Globe billings of Roldan Panganiban, May1 - 31 2017 2,175.13 0066 17-Aug-17 Roldan Panganiban 0060 1-Aug-17 Roldan Panganiban r eimbur sement of expenses fr om July 14 - 19, 2017 1,000.00 Cash advance for Business Development & liquidat ion of expenses 4,206.00 0082 29-Sep-17 Ryan Jay Cont emplo Globe post paid line, fr om May 11 - August 10, 2017 (3mont hs),-, account 3,600.00 #- 0002 22-Feb-17 Payment of Advances for SEC Regist r at ion of 0003 7-Mar -17 Janel Lagahit Reimbur smeent of BIR Annual Regist r at ion 2017 0007 10-Apr -17 EN TIA ACCOU N TIN G OFFICE Business Per mit & BIR Regist r at ion 15,847 72,943 Taxes & Licenses 0023 61,-,665.60 1-Jun-17 Pioneer Insur ance & Sur Payment et y Corfor p. 217For d Ecospor t Tit anium, Policy# MC-PC-DV--D,- 2,667.42 72,943 50,000 D ocument ary St amp Tax 23,868 Insurance Expense 0016 9-May-17 GLOBAL CITY AU TO SALES, IN C. 2017 For d Ecospor t 1.5L 5DR A/T Tit anium for Roldan Panganiban 0023 1-Jun-17 Pioneer Insur ance & Sur et y Cor p. Payment for 217For d Ecospor t Tit anium, Policy# MC-PC-DV--D,-,439.40 0048 1-Jul-17 U nit ed Coconut Plant er s Life Assur ance Cor porGr atoup ion Life (Roldan Panganiban) Bill#- 1,816 1,612.80 23,868 347,524 Transport at ion & Travel - 24-Apr -17 ROLDAN S. PAN GAN IBAN Reimbur sement of expenses fr om Mar ch 13 - Apr il 4, 2017 46,796 1-Jun-17 Cebu Air , Inc. Payment of Ticket of Roldan Panganiban, Mnl-Dvo-Mnl,- 0025 1-Jun-17 Philippine Air lines Payment of Ticket of Roldan Panganiban & H. Tabag, Mnl-Dvo-Mnl,- 0033 19-Jun-17 Roldan Panganiban - 1-Jul-17 Cebu Air , Inc. 24-Jul-17 Philippine Air lines 1-Aug-17 Roldan Panganiban 1-Aug-17 Cebu Air , Inc. 9,793.18 r eimbur sement of expenses fr om Apr il 7 - June 6, 2017 16,-,643 Payment of Ticket of Roldan Panganiban, Mnl-Tac-Mnl, June 23 . 8,773.18 Payment of Ticket of Roldan Panganiban, F. Goco & H. Tabag, Mnl-Ceb-Dvo-Mnl. 27,454.00 Cash advance for Business Development & liquidat ion of expenses 11,815.50 Payment of Ticket of Roldan Panganiban, Mnl-Tac-Mnl, June 25. 6,903.18 0066 17-Aug-17 Roldan Panganiban r eimbur sement of expenses fr om July 14 - 19, 2017 0067 17-Aug-17 Cebu Air , Inc. Payment of Ticket of Roldan Panganiban, Heher son Tabag, Feder ico Goco, Jor dan 68,655.60 U nt alan. Mnl-Dvo-Tac-Mnl, August 3 & August 14, 2017 7,339.75 0068 22-Aug-17 Philippine Air lines Payment of Ticket of Roldan Panganiban & H. Tabag, Mnl-Dvo-Mnl,- 15,792.00 0069 22-Aug-17 Roldan Panganiban r eimbur sement of expenses fr om July 24 - Aug 17, 2017 21,119.50 0075 11-Sep-17 Roldan Panganiban r eimbur sement of expenses fr om Aug 02-25, 2017 11,225.09 0076 19-Sep-17 Roldan Panganiban r eimbur sement of expenses fr om August 28-31, 2017 0078 19-Sep-17 Janel Lagahit Reimbur sement for Payment of Ticket of Roldan Panganiban, Feder ico Goco, & H. 19,893.00 Tabag, Mnl-Dvo-Mnl, Aug 28-30, 2017 0079 19-Sep-17 Cebu Air , Inc. Payment of Ticket of Roldan Panganiban, Heher son Tabag, Feder ico Goco, Jor dan 14,750.28 U nt alan. Mnl-Dvo-Tac-Mnl, Sept 14-15, 2017 0080 29-Sep-17 BDO U nibank Inc. Payment of Ticket of Roldan Panganiban & H. Tabag, Mnl-Dvo-Mnl. 19,850.00 16,102.00 347,524 4,323,090 Professional Fees 3/31/2017 t o r eimbur se U C for t he init ial payment t o Acqua Int egr a 723,637.50 0004 4-Apr -17 ACQU A IN TEGRA CON SU LT, IN C. 2nd Payment inline wit h t he cont r act for Tacloban Pr oject : Submit t ed Incept ion 221,750.00 Repor t (Equivalent t o 10% of t he cont r act pr ice) 0005 4-Apr -17 Senen Dizon Payment for t he ser vices r ender ed last Feb 10-Mar ch 10, Mar ch 13-17, & Mar194,117.65 ch 20-24 0006 4-Apr -17 ACQU A IN TEGRA CON SU LT, IN C. 2nd Payment inline wit h t he cont r act for Monkayo Pr oject : Submit t ed Incept ion 170,500.00 Repor t (Equivalent t o 10% of t he cont r act pr ice) 0007 10-Apr -17 EN TIA ACCOU N TIN G OFFICE Business Per mit & BIR Regist r at ion 0009 18-Apr -17 Senen Dizon Pr ofessional Ser vice r ender ed fr om Apr il 3-6, 2017 0010 24-Apr -17 ACQU A IN TEGRA CON SU LT, IN C. 2nd Payment inline wit h t he cont r act for Iligan Pr oject : Submission Incept ion209,750.00 Repor t (Equivalent t o 10% of t he cont r act pr ice) 0014 27-Apr -17 ALFREDO U . ALBOR Consult ancy fee for iligan wat er supply and expansion pr oject fr om Januar y - Apr 70,588.24 il 2017 0015 27-Apr -17 Enr ique R. Gavileno Consult ancy fee for iligan wat er supply and expansion pr oject fr om Januar y - Apr 70,588.24 il 2017 0017 9-May-17 ACQU A IN TEGRA CON SU LT, IN C. Payment for t he pr ogr ess Billing r elat ed t o Tacloban Cont r act -Submission of Int 510,025.00 er im Repor t : Equivalent t o 20% of Tot al cont r act cost - 5,000 28,875.00 9-May-17 ACQU A IN TEGRA CON SU LT, IN C. 3r d Payment inline wit h t he cont r act for Monkayo Pr oject : Submit t ed Incept ion 392,150.00 Repor t (Equivalent t o 20% of t he cont r act pr ice) 9-May-17 3r dPayment inline wit h t he cont r act for Iligan Pr oject : Submission Incept ion Repor 482,425.00 t (Equivalent t o 20% of t he cont r act pr ice) 9-May-17 ACQU A IN TEGRA CON SU LT, IN C. Balance of t he 2nd payment (10%) payable for t he Monkayo, Iligan & Tacloban Pr oject 90,300.00 s. 0037 19-Jun-17 ALFREDO U . ALBOR Consult ancy fee for iligan wat er supply and expansion pr oject fr om May-June 2017 33,333.33 0038 19-Jun-17 Enr ique R. Gavileno Consult ancy fee for iligan wat er supply and expansion pr oject fr om May-June 2017 33,333.33 0040 29-Jun-17 ACQU A IN TEGRA CON SU LT, IN C. Payment for t he Pr ogr ess billing r elat ed t o Tacloban Cont r act -Submission of Dr 765,037.50 aft Repor t : Equivalent t o 30% of t ot al cont r act 0054 24-Jul-17 ACQU A IN TEGRA CON SU LT, IN C. Final Payment r elat ed t o Tacloban Cont r act -Submission of Final Repor t . 255,012.50 0064 17-Aug-17 Enrique R. Gavileno Consultancy fee for iligan water supply and expansion project from July-August 2017 33,333.33 0065 17-Aug-17 ALFREDO U. ALBOR Consultancy fee for iligan water supply and expansion project from July-August 2017 33,333.33 ######## 1,721,154 Salaries & W ages 0021 10-May-17 BDO U nibank Inc. 0021a 22-May-17 BDO U nibank Inc. Payr oll fr om May 9 - 22, 2017 0031b 10-Jun-17 BDO U nibank Inc. Payr oll for June 10, 2017 0031C 0039 49a 0055a 10-Jun-17 BDO U nibank Inc. 25-Jun-17 BDO U nibank Inc. 10-Jul-17 BDO U nibank Inc. 25-Jul-17 BDO U nibank Inc. Payr oll fr om May 1 - 8, 2017 Payr oll for June 10, 2017 Add'l Payr oll for June 25, 2017 Payr oll for July 10, 2017 Payr oll for July 25, 2017 9,-,-,-,-,-,-,000.00 62a 10-Aug-17 BDO U nibank Inc. Payr oll for August 10, 2017 195,000.00 69a 25-Aug-17 BDO U nibank Inc. Payr oll for August 25, 2017 195,000.00 73a 8-Sep-17 BDO U nibank Inc. Payr oll for Sept ember 10, 2017 79a 25-Sep-17 BDO U nibank Inc. Payr oll for Sept ember 25, 2017 235,-,884.62 ######## 20,000 13t h Mont h 0021a 22-May-17 BDO U nibank Inc. Payr oll fr om May 9 - 22, 2017 20,000 20,000 32,803 Employees Benefit s (SSS/ Philhealt h/ Pagibig) 0021a 0039 22-May-17 BDO U nibank Inc. Payr oll fr om May 9 - 22, 2017 3,367 25-Jun-17 BDO U nibank Inc. Payr oll for June 25, 2017 6,922 25-Jul-17 BDO U nibank Inc. Payr oll for July 25, 2017 6,922 0055a 69a 25-Aug-17 BDO Unibank Inc. Payroll for August 25, 2017 79a 25-Sep-17 BDO Unibank Inc. Payroll for September 25, 2017 6,922 8,669 32,803 Office Supplies 28,577 0007 10-Apr -17 EN TIA ACCOU N TIN G OFFICE 0011 24-Apr -17 N EW JET MARK PRIN TIN G PRESS Business Per mit & BIR Regist r at ion Payment of O.R. & Invoice pr int ing. CI# 21033 BDO Checkbook BDO add'l 5 Checkbooks Payment of Var ious Office Supplies, SI# 692329, 692330, 692331. 1,500.00 6,-,750.00 0051 24-Jul-17 E-Plus St at ioner y, Inc. 20-Jun-17 CTBC 1 Checkbook 0066 17-Aug-17 Roldan Panganiban r eimbur sement of expenses fr om July 14 - 19, 2017 2,648.90 0083 29-Sep-17 Jimbes Pr int ing (JCB) Payment for t he puchased of 10 boxes business car ds 12,316.96 3,500.00 0012 24-Apr -17 ROLDAN S. PAN GAN IBAN Reimbur sement of expenses fr om Mar ch 13 - Apr il 4, 2017 350.00 28,577 Meals 99,231 7,781.39 0033 19-Jun-17 Roldan Panganiban r eimbur sement of expenses fr om Apr il 7 - June 6, 2017 0053 24-Jul-17 Cher r yl F. Kiunisala Meal Allowance fr om June 27 - July 7, 2017 2,160.00 0049 1-Jul-17 Cher r yl F. Kiunisala Meal Allowance fr om June 19-23, 2017 1,200.00 1-Aug-17 Roldan Panganiban Cash advance for Business Development & liquidat ion of expenses - 1-Aug-17 Cher r yl F. Kiunisala 0063 17-Aug-17 Cher r yl F. Kiunisala Meal Allowance fr om July 14-28, 2017 Meal Allowance fr om July 31-August 4, 2017 0066 17-Aug-17 Roldan Panganiban r eimbur sement of expenses fr om July 14 - 19, 2017 0069 22-Aug-17 Roldan Panganiban r eimbur sement of expenses fr om July 24 - Aug 17, 2017 0072 5-Sep-17 Cher r yl F. Kiunisala Meal Allowance fr om August 7-11, 2017 0073 5-Sep-17 Julie Pear l Lumba Meal Allowance fr om August 14-25, 2017 0074 11-Sep-17 Cher r yl F. Kiunisala Meal Allowance fr om August 29-31, 2017 0075 11-Sep-17 Roldan Panganiban r eimbur sement of expenses fr om Aug 02-25, 2017 28,219 13,883.16 2,400.00 1,200.00 3,-,807.25 1,200.00 2,-,565.32 0076 19-Sep-17 Roldan Panganiban r eimbur sement of expenses fr om August 28-31, 2017 3,395.00 0077 19-Sep-17 Cher r yl F. Kiunisala Meal Allowance fr om Sept ember 4-8, 2017 1,200.00 0081 29-Sep-17 Cher r yl F. Kiunisala Meal Allowance fr om Sept ember- 1,200.00 0033 19-Jun-17 Roldan Panganiban r eimbur sement of expenses fr om Apr il 7 - June 6, 2017 99,231 47,132 Hote l Ac c om m oda tions 0060 1-Aug-17 Roldan Panganiban Cash advance for Business Development & liquidat ion of expenses 0066 17-Aug-17 Roldan Panganiban r eimbur sement of expenses fr om July 14 - 19, 2017 0069 22-Aug-17 Roldan Panganiban r eimbur sement of expenses fr om July 24 - Aug 17, 2017 0076 19-Sep-17 Roldan Panganiban r eimbur sement of expenses fr om August 28-31, 2017 13,440 7,050 4,020 12,929 9,692 47,132 22,223 Fue l - 19-Jun-17 Roldan Panganiban 1-Aug-17 Roldan Panganiban r eimbur sement of expenses fr om Apr il 7 - June 6, 2017 5,417.58 Cash advance for Business Development & liquidat ion of expenses 6,243.34 0066 17-Aug-17 Roldan Panganiban r eimbur sement of expenses fr om July 14 - 19, 2017 1,600.00 0069 22-Aug-17 Roldan Panganiban r eimbur sement of expenses fr om July 24 - Aug 17, 2017 3,926.05 0075 11-Sep-17 Roldan Panganiban r eimbur sement of expenses fr om Aug 02-25, 2017 5,035.66 22,223 2,006 Pos ta ge & Courie r 0033 19-Jun-17 Roldan Panganiban 0060 1-Aug-17 Roldan Panganiban 0066 17-Aug-17 Roldan Panganiban r eimbur sement of expenses fr om Apr il 7 - June 6, 2017 135 Cash advance for Business Development & liquidat ion of expenses 473 r eimbur sement of expenses fr om July 14 - 19, 2017 575 0069 22-Aug-17 Roldan Panganiban r eimbur sement of expenses fr om July 24 - Aug 17, 2017 0075 11-Sep-17 Roldan Panganiban r eimbur sement of expenses fr om Aug 02-25, 2017 0076 19-Sep-17 Roldan Panganiban r eimbur sement of expenses fr om August 28-31, 2017 - 2,006 Representation Expense 12,872 0060 1-Aug-17 Roldan Panganiban 0076 19-Sep-17 Roldan Panganiban Cash advance for Business Development & liquidat ion of expenses r eimbur sement of expenses fr om August 28-31, 2017 1,530 11,342 12,872 160,173 De pre c ia tion Ex pe ns e 31-Jul-17 t o r ecor d depr aciat ion on Lapt op for July 31-Jul-17 t o r ecor d depr aciat ion on Car for July 31-Jul-17 t o r ecor d depr aciat ion on Soft war e for July 20,014.92 1,835.32 7,465.03 31-Jul-17 t o r ecor d depr aciat ion on Soft war e1 for July 24,217.08 31-Aug-17 t o r ecor d depr aciat ion on Lapt op for August 1,835.32 31-Aug-17 t o r ecor d depr aciat ion on Deskt op for August 1,411.21 31-Aug-17 t o r ecor d depr aciat ion on Car for August 31-Aug-17 t o r ecor d depr aciat ion on Soft war e for August 20,014.92 t o r ecor d depr aciat ion on Soft war e1 for August 24,217.08 31-Aug-17 7,465.03 30-Sep-17 t o r ecor d depr aciat ion on Car for Sept ember 30-Sep-17 t o r ecor d depr aciat ion on Soft war e for Sept ember 20,014.92 30-Sep-17 t o r ecor d depr aciat ion on Soft war e1 for Sept ember 24,217.08 7,465.03 160,173 Miscellaneous 1,000 0007 10-Apr -17 EN TIA ACCOU N TIN G OFFICE Business Per mit & BIR Regist r at ion 1,000 1,000 Total 6,980,742 - Name T rial Balance As of September 30, 2017 General Ledger Accounts #REF! #REF! #REF! YTD NET'17 622,780.43 Cash in bank_BDO_-,048.50 Cash in Bank - CT BC 0.00 Petty Cahs 0.00 Advances to Supplier 50,000.00 Advances Subject to Liquidation 11,701.12 Advances to Employees - Intellicare 425,506.73 Advances to Employees - Car Plan 447,901.79 Property & Equipment - Car (22,395.09) Accum. Depreciation - Car 66,071.43 Property, Plant & Equipments - Laptop (3,670.64) Accum. Depreciation - PPE Laptops 50,803.57 Property, Plant & Equipments - Desktop (1,411.21) Accum. Depreciation - PPE Desktops 33,035.72 Property, Plant & Equipments - Lenovo Program Manager 0.00 Accum. Depreciation - PPE Lenovo PM 33,035.72 Property, Plant & Equipments - Lenovo Finance Manager 0.00 Accum. Depreciation - PPE Lenovo FM Property, Plant & Equipments - WaterGems Software 1,200,895.00 (unli) (60,044.75) Accum. Depreciation - PPE Software Property, Plant & Equipments - WaterGems Software 290,605.00 (1 year) (72,651.25) Accum. Depreciation - PPE Software1 734,040.83 Vat Input Accounts Payable-Others (899,851.51) Withholding T ax at Source (0.00) Withholding tax payable-Compensation (222,314.08) (5,809,147.50) Advances from SSS Premuim Payable (8,950.00) PHIC Premuim Payable (4,050.00) HDMF Premuim Payable (1,000.00) (5,000,000.00) Capital Stock Interest Income (5,828.89) Communication Expense 15,846.57 Fuel 22,222.63 Insurance Expense 23,868.20 Hotel Accommodations 47,-,943.02 T axes & Licenses Documentary Stamp T ax 50,000.00 Salaries & Wages 1,721,-th Month 20,000.00 Employees Benefits (SSS/Philhealth/Pagibig) 32,-,524.21 T ransportation & T ravel 160,172.93 Depreciation Expense 4,323,089.95 Professional Fees 2,006.40 Postage & Courier 28,576.57 Office Supplies 12,871.99 Representation Expense 99,230.66 Meals Bank Charges 300.00 1,000.00 Miscellaneous (819,147.50) YTD 2017 3rd Quarter Net For the Month of September Debit Credit For the Month of August Debit Credit For the Month of April Debit Credit 1st Quarter Net For the Month of March Debit Credit For the Month of Febuary Debit Credit ########## 245,-,000.00 (9,436.44) (22,395.06) (22,395.09) (3,-,803.57 (1,-,-,035.72 (60,044.75) (72,-,381.33 -,-,-,-,307.98 480,-,-,160.00 3,145.48 7,465.02 7,-,-,217.08 - -,000.00 5,456.68 1,278,-,-,000.00 3,145.48 7,465.02 7,465.03 1,835.32 1,-,-,217.08 - -,-,-,616.67 ######### 10,535.00 3,145.48 7,465.02 7,465.03 1,-,-,217.08 - ######### 99,-,-,-,-,-,071.43 ######### 290,-,149.50 5,038,-,-,-,-,-,071.43 1,200,-,-,933.06 701,-,-,901.79 - -,-,237.16 2,734,814.15 - -,-,979.29 466,384.39 - ########## 75,510.00 -,510.00 61,610.00 - ######### - 50,400.00 - - - - 2,710,355.99 ########## 432,-,929.17 (130,-,449.65 (1,790.00) 7,160.00 (675.00) 3,575.00 - (1,-,981.13 3,-,805.05 5,035.66 1,-,692.02 9,692.29 1,233,-,-,513.10 8,-,-,-,-,-,679.17 1,-,465.86 3,-,-,-,-,440.32 1,202,-,653.16 8,950.00 4,250.00 1,- - ########## 7,160.00 3,-,-,-,-,000.00 6,-,-,-,666.67 1,193.40 2,648.90 1,-,430.41 581,510.92 6,-,660.92 7,160.00 3,- - ######### 432,-,544.99 7,160.00 3,-,175.13 1,-,000.00 6,-,-,-,-,316.96 3,360.00 ######### 33,-,660.92 7,160.00 3,- - ######### (432,729.53) (91,333.72) ######### (7,160.00) (3,375.00) (800.00) (1,769.74) 4,865.44 5,-,-,-,-,-,-,-,851.13 ######### 135.00 9,-,999.93 663,-,012.02 3,580.00 1,-,692.68 5,-,-,439.78 2,-,846.15 6,-,-,-,218.54 3,892,-,-,839.73 5,010,000.00 7,160.00 3,- - 2,734,814.15 2,172.76 1,-,-,000.00 3,367.40 1,474,900.00 - 2,570,-,-,506.01 3,580.00 1,- - 464,634.39 8,-,-,169.12 9,410.71 7,781.39 1,010,-,- - (799,147.50) ########## (2,-,-,-,- - 61,-,637.50 - -,- - 50,-,-,- - 111,160.00 ######### 2,052.83 - - - - 100.00 (10,000.00) ########## 2,990,345.98 - ########## 2,134,304.38 - 100.00 ######### ######### 10,000.00 -,000.00 (809,147.50) 9,530,066.37 ########### 809,147.50 50.00 5,529,825.90 5,529,825.90 - 1,000.00 1,623,188.95 1,623,188.95 - 50.00 (0.00) 862,095.56 862,095.56 - 50.00 ######### ######### - - - YTD NET'16 Debit Credit ########### 1,040,-,-,-,-,-,-,-,-,-,035.72 1,200,-,-,040.83 ########### 9,420,-,-,-,000.00 9,-,-,-,395.09 3,670.64 1,-,-,651.25 ########### 472,-,-,-,825.00 2,-,-,-,-,-,-,000.00 1,721,-,-,-,-,172.93 4,323,089.95 2,-,-,-,- 472,-,320.74 5,809,-,-,875.00 3,800.00 5,000,000.00 5,828.89 - 1,000.00 ########### ########### 819,147.50 - For the Month of July Debit Credit 2nd Quarter Net For the Month of June Debit Credit For the Month of May Debit Credit For the Month of January Debit Credit NAME Accounts Payable Book For the month of September 2017 APV# APV Date Subsidiary Ledger 0070a 1-Sep-17 Social Security System 0070b Nature of Transaction Journal Entry Debit Credit SSS Premuim Payable Accounts Payable-Others 7,160.00 Philhealth for month of August 2017 1-Sep-17 Philippine Health Insurance Corporation PHIC Premuim Payable Accounts Payable-Others 3,575.00 0070c 1-Sep-17 Home Development Mutual Fund Pagibig for month of August 2017 HDMF Premuim Payable Accounts Payable-Others 800.00 0070d 1-Sep-17 BIR Withholding Tax Compensation for month of August 2017 Withholding tax payable-Compensation Accounts Payable-Others 0070e 1-Sep-17 BIR Withholding Tax Expanded for month of August 2017 Withholding Tax at Source Accounts Payable-Others 5-Sep-17 Fund Transfer - for efps BIR Payment Cash in Bank - CTBC 0071 SSS for month of August 2017 7,160.00 3,575.00 -,-,-,-,-,000.00 Accounts Payable-Others 0072 5-Sep-17 Cherryl F. Kiunisala Meal Allowance from August 7-11, 2017 Meals 500,000.00 1,200.00 Accounts Payable-Others 0073 5-Sep-17 Julie Pearl Lumba Meal Allowance from August 14-25, 2017 73a 8-Sep-17 BDO Unibank Inc. Payroll for September 10, 2017 Meals 1,200.00 2,160.00 Accounts Payable-Others Salaries & wages 2,-,192.31 1,572.74 Advances to Employees - Intellicare 3,732.51 Advances to Employees - Car Plan Withholding tax payable-Compensation 58,826.58 Accounts Payable-Others 0074 11-Sep-17 Cherryl F. Kiunisala Meal Allowance from August 29-31, 2017 Meals 171,- Accounts Payable-Others 0075 11-Sep-17 Roldan Panganiban reimbursement of expenses from Aug 02-25, 2017 Fuel Vat Input Meals Transportation & Travel Postage & Courier Accounts Payable-Others 0076 19-Sep-17 Roldan Panganiban reimbursement of expenses from August 28-31, 2017 Meals Vat Input Transportation & Travel Representation Expense Postage & Courier 720.00 5,-,-,-,790.41 3,395.00 1,-,-,- Hotel Accommodations Accounts Payable-Others 9,692.29 Meals 1,200.00 0077 19-Sep-17 Cherryl F. Kiunisala Meal Allowance from September 4-8, 2017 0078 19-Sep-17 Janel Lagahit Reimbursement for Payment of Ticket of Roldan Panganiban, Federico Goco, Transportation & H. Tabag, Mnl-Dvo-Mnl, & Travel Aug 28-30, 2017 45,760.35 Accounts Payable-Others Vat Input 1,-,893.00 2,310.00 Accounts Payable-Others 22,203.00 0079 19-Sep-17 Cebu Air, Inc. Payment of Ticket of Roldan Panganiban, Heherson Tabag, Federico Goco, Transportation Jordan Untalan. & Mnl-Dvo-Tac-Mnl, Travel Sept 14-15, 2017 14,750.28 79a 25-Sep-17 BDO Unibank Inc. Payroll for September 25, 2017 Accounts Payable-Others Salaries & wages Employees Benefits (SSS/Philhealth/Pagibig) 14,-,884.62 8,668.50 SSS Premuim Payable 8,950.00 PHIC Premuim Payable 4,250.00 HDMF Premuim Payable 1,000.00 Advances to Employees - Intellicare 1,572.74 Advances to Employees - Car Plan 3,732.51 Withholding tax payable-Compensation 58,826.58 Accounts Payable-Others 0080 29-Sep-17 BDO Unibank Inc. Payment of Ticket of Roldan Panganiban & H. Tabag, Mnl-Dvo-Mnl. Transportation & Travel Vat Input 148,-,102.00 1,882.00 Accounts Payable-Others 0081 29-Sep-17 Cherryl F. Kiunisala Meal Allowance from September- Meals 17,984.00 1,200.00 Accounts Payable-Others 0082 29-Sep-17 Ryan Jay Contemplo Globe postpaid line, from May 11 - August 10, 2017 (3months),-, Communication account#- Expense 0083 29-Sep-17 Jimbes Printing (JCB) Payment for the puchased of 10 boxes business cards 1,200.00 3,600.00 Accounts Payable-Others Office Supplies Vat Input 3,600.00 3,- Accounts Payable-Others 0084 29-Sep-17 Zenshin System Corporation 3,920.00 payment of 2 units Lenovo v310-14ISK Laptop, SI# 337896 for Jordan Untalan Property, & Finance/Program Plant & Equipments Manager. - Lenovo Program Manager 33,035.72 Property, Plant & Equipments - Lenovo Finance Manager 33,035.72 Vat Input 7,928.57 Accounts Payable-Others Total 74,000.00 1,345,147.29 1,345,147.29 - NAME Cash Disbursement Book For the month of September 2017 CV# 0070 73a-a-a 0070b 0070c 0070d 0070e Total APV# 4-Sep-17 8-Sep-17 14-Sep-17 14-Sep-17 14-Sep-17 14-Sep-17 20-Sep-17 20-Sep-17 22-Sep-17 22-Sep-17 25-Sep-17 29-Sep-17 1-Sep-17 1-Sep-17 1-Sep-17 1-Sep-17 1-Sep-17 CHECK PLS Subsidiary Ledger Nature of Transaction Accounts Payable Others Credit Cash and Cash in Bank BDO - Fort Legend CTBC - Fort Legend Roldan Panganiban Cash Advance 50,-,000.00 BDO Unibank Inc. Payroll for September 10,-,-,060.47 Cherryl F. Kiunisala Meal Allowance from August 29-31,- Cherryl F. Kiunisala Meal Allowance from July 31-August 4, 2017 1,200.00 1,200.00 Cherryl F. Kiunisala Meal Allowance from August 7-11, 2017 1,200.00 1,200.00 Roldan Panganiban reimbursement of expenses from Aug 02-25, 2017 21,-,790.41 Julie Pearl Lumba Meal Allowance from August 14-25, 2017 2,160.00 2,160.00 Roldan Panganiban reimbursement of expenses from August 28-31, 2017 45,-,760.35 Cebu Air, Inc. Payment of Ticket of Roldan Panganiban, Heherson Tabag, Federico Goco, Jordan Untalan. Mnl-Dvo-Tac-Mnl, 14,750.28 Sept 14-15, 2017 14,750.28 Janel Lagahit Reimbursement for Payment of Ticket of Roldan Panganiban, Federico Goco, & H. Tabag, Mnl-Dvo-Mnl, 22,203.00Aug 28-30, 2017 22,203.00 BDO Unibank Inc. Payroll for September 25,-,-,221.29 Cherryl F. Kiunisala Meal Allowance from September 4-8, 2017 1,200.00 1,200.00 Social Security System SSS for month of August 2017 7,160.00 Philippine Health Insurance CorporationPhilhealth for month of August 2017 3,575.00 Home Development Mutual Fund Pagibig for month of August- BIR Withholding Tax Compensation for month of August-,449.65 BIR Withholding Tax Expanded for month of August 2017 39,929.17 653,179.62 480,265.80 7,160.00 3,-,-,929.17 - 172,913.82 CHK # NAME Cash Receipts Book For the month of September 2017 Cash in Bank Date Total Subsidiary Ledger Nature of Transaction 9/30/2017 BDO Interest Income for September 9/13/2017 Acqua Integra payment of advances to acqua integra 9/30/2017 CTBC Interest Income for September BDO AUB Interest Income 143.06 143.06 Sundry Account Debit Credit AR# 143.06 440,160.00 Advances to Supplier 18.98 Interest Income 440,160.00 440,178.98 440,322.04 18.98 OR# NAME JOURNAL Book For the month of September 2017 Seq Date Subsidiary Ledger Nature of Transaction Journal Entry Debit Credit To record Input Vat (a) To record cancelled checks (b) 0071 30-Sep-17 Cancelled Fund Transfer Accounts Payable-Others Cash in Bank - CTBC 500,-,000.00 To record accrued expenses ( c) To record bank charges (d) To record outstanding & cleared checks (e) To record donation received for the month (f) Intercompany recon items (g) Reversal of Accrued expenses of previous months (h) To record liquidation & Advances (i) - To record amortization of prepaid expenses (j) To record deferred Income (k) To record cleared checks (l) Adjusting Entries (m) 30-Sep-17 30-Sep-17 to record depraciation on Car for September to record depraciation on Software for September Depreciation Expense Accum. Depreciation - Car Depreciation Expense 7,465.03 7,-,014.92 Accum. Depreciation - PPE Software 30-Sep-17 to record depraciation on Software1 for September Depreciation Expense 20,-,217.08 Accum. Depreciation - PPE Software1 Total 24,217.08 551,697.03 551,697.03