Sir(s),
1. A unit employing about 25 employees is not "very small" unit.
2. As a normal practice even in proprietorship concerns, the accounts books namely-ledgers and cash books, vouchers/bills etc. are maintained by the employers. Without maintaining of accounts books, it can be seen how the assessments viz. under Income Tax Act, Sales Tax, Excise,etc. if applicable, are being done in respect of your establishment. Without production of such accounts books including cash books, trial balance and vouchers etc. (as mentioned by Sh. Dahiya ji in his remarks above), concerning expenses of the unit, no inspecting authority will certify that the contribution under respective laws has been paid correctly.
3. It is common practice that the names and wages/salaries paid to employees is not generally reflected in the Wages Registers as maintained and produced. In majority of cases, the amounts paid to contractors, casual employees, temporary employees etc. are booked directly in the accounts books of the unit.
4. ESI Social Security Officer as well as Inspecting Officer of EPFO will issue letters/show cause notice for production/non-production of accounts books and it will be for the management of such "very small" unit to justify non-maintenance of such records.
5. Non-production of records including Accounts Books is an offence punishable under above Acts and rules/regulations framed thereunder.