Difference in trial balance

If the Trial Balance - Shows a difference - Prepare a new one

Whether Audited or not - Makes no difference to TB

Opening Balances - Not available - Why ..? (TB bound to be erratic if proper figures like op, bal etc. not fed)

Go for the Presumptive scheme

No requirement for maintenance of books u/s 44AA

Else try to gather data filed with any other authority like ROC etc.