=== PAGE 1 === Nominal Ledger Code Description Period ending 31/12/2024 Period ending 31/12/2023 -048.00 Management charges receivable 140,000.00 (70,000.00) 003 Post NR Adjustment for dividend/management charge 0.00 (20,000.00) Import 001 Import Management charges receivable 0.00 (50,000.00) 002 Journals Management charges from JB Estates 140,000.00 0.00 - 232.00 Directors remuneration 25,200.00 25,185.00 002 Journals Directors rem from J & B Holdings 25,200.00 0.00 Import 001 Import Directors remuneration 0.00 25,185.00 - 233.00 Directors NIC (Employers) 966.00 1,009.82 002 Journals Directors ER NI from J & B Holdings 966.00 0.00 Import 001 Import Directors NIC (Employers) 0.00 1,009.82 235.00 Directors pensions (Defined contribution) 12,000.00 12,000.00 002 Journals NFU Mutual pensions 12,000.00 0.00 Import 001 Import Directors pensions (Defined contribution) 0.00 12,000.00 -251.00 Rent 5,558.37 5,127.82 003 Post NR Move rounding adjustment to p&l 0.00 (0.02) 001 Xero TB Rent 5,558.37 0.00 Import 001 Import 469-Rent 0.00 5,127.84 252.00 Rates 462.22 330.10 003 Post NR Waterplus accrual 0.00 170.45 001 Xero TB Rates 462.22 0.00 Import 001 Import 465-Rates 0.00 159.65 - 254.00 Light, heat and power 853.24 639.89 001 Xero TB Light, power & heating 853.24 0.00 Import 001 Import 445-Light, Power, Heating 0.00 639.89 255.00 Insurance 22.11 88.44 001 Xero