=== SHEET: Cover === Toucan Content Ltd As of November 30, 2025 Year End File To be completed Corporation Tax To be adjusted with Year End Accounts Dividends As above this was adjusted with guidance from the client in PY. Not relocated for clarity/consistency. DCA This was sent to Ruth to review, awaiting response. === SHEET: Trial Balance === Trial Balance Materiality levels Toucan Content Ltd Capitalising fixed assets 100 As of November 30, 2025 Accruals and prepayments 200 ETB Reclassifications 200 Journal 1 Final Account Code Account Account Type Debit - Year to date Credit - Year to date Nov 30, 2024 DR CR Business Account Bank 71567.48 81981.87 71567.48 610 Accounts Receivable Current Asset 6461.27 [FX] 9994 6461.27 620 Prepayments Current Asset 424.39 849.27 424.39 720 Computer Equipment Fixed Asset 2343.18 1299 2343.18 721 Less Accumulated Depreciation on Computer Equipment Fixed Asset 845.71 -180.4 -845.71 800 Accounts Payable Current Liability 138.01 [FX] 0 -138.01 805 Accruals Current Liability -1638 0 810 Income in Advance Current Liability 47451.92 -58763.2 -47451.92 820 VAT Current Liability 3009.43 0 -3009.43 825 PAYE Payable Current Liability 508.4 0 2.1 -510.5 830 Provision for Corporation Tax Current Liability 4805.78 -6151.06 4805.78 835 Directors' Loan