Attachment of profit and loss and balance sheet

Hi,

One of our client faliing under the provisions of Section 44AE.

As per the Income Tax provision one has to file ITR 4S in the said case.

My question is the is it necessary to attach the balance sheet and profit and loss account at the time of filing the of return as the we are not showing the profit less than the profit calculated u/s 44AE?

Please reply as early as possible.

Thanks in advance.