| Document Type: | Trial Balance |
| Company Name: | N/A |
| Client Name: | NCS Refrigeration |
| File Name: | api_6ef187b9-29be-4a24-bac4-8210c8806aca_Neil_Little_TA_NCS_Refrigeration_-_YE_05.04.2025_-_TB_1776321709.pdf |
| Upload Date: | April 16, 2026 at 06:54 AM |
| Period Start: | April 06, 2024 |
| Period End: | April 05, 2025 |
| Current Year Profit: | $-13,539.69 |
| Previous Year Profit: | $-16,180.97 |
| Account Code | Account Name | Current Year Debit | Current Year Credit | Previous Year Debit | Previous Year Credit |
|---|---|---|---|---|---|
| 001 | Sales | $66,034.00 | - | $105,238.42 | - |
| 050 | Opening stock | $500.00 | - | $500.00 | - |
| 056 | Purchases | $31,744.35 | - | $67,562.74 | - |
| 065 | Closing stock | $500.00 | - | $500.00 | - |
| 250 | Rent and rates | $1,400.04 | - | $1,458.37 | - |
| 255 | Insurance | $1,172.25 | - | $1,978.32 | - |
| 256 | Use of home as office | $520.00 | - | $520.00 | - |
| 260 | Repairs and maintenance | $3,232.03 | - | $3,167.51 | - |
| 270 | Telephone and fax | $342.47 | - | $272.58 | - |
| 274 | Computer software and maintenance costs | $552.16 | - | $205.00 | - |
| 276 | Printing, postage and stationery | $15.20 | - | - | - |
| 284 | Trade subscriptions | - | - | $99.00 | - |
| 310 | Motor expenses | $6,335.09 | - | $6,627.18 | - |
| 320 | Travel and subsistence | $668.56 | - | $564.39 | - |
| 340 | Accountancy fees | $1,706.00 | - | $1,610.00 | - |
| 348 | Legal and professional fees | $739.69 | - | - | - |
| 360 | Bank charges | $29.74 | - | $45.81 | - |
| 377 | Depreciation of plant and machinery | $3,910.18 | - | $4,743.57 | - |
| 445 | Bank loan interest payable | $126.55 | - | $202.98 | - |
| 570 | Plant and machinery cost b/fwd | $39,683.03 | - | $39,683.03 | - |
| 572 | P & M additions at cost | $1,410.00 | - | - | - |
| 575 | P & M accumulated depreciation b/fwd | $25,452.33 | - | $20,708.76 | - |
| 578 | P & M depreciation charge | $3,910.18 | - | $4,743.57 | - |
| 670 | Stocks | $500.00 | - | $500.00 | - |
| 750 | Bank current account 1 | $4,248.88 | - | $37,976.51 | - |
| 780 | Bank loan 1 - under 1yr | - | $6,466.88 | - | $3,203.71 |
| 796 | Trade creditors | - | $1,050.00 | - | $8,491.20 |
| 801 | Other creditors | - | $2,745.53 | - | $3,224.22 |
| 817 | VAT Control account | $262.62 | - | $448.65 | - |
| 840 | HP liability 1 (under 1yr) | - | $5,942.93 | - | - |
| 860 | Bank loan 1 (over 1 yr) | - | $3,001.49 | - | $3,263.17 |
| 890 | HP and finance lease liability 1 (over 1 yr) | - | $3,753.36 | - | $5,942.93 |
| 915 | Current account 1 - Opening balance | $29,030.63 | - | $40,126.00 | - |
| 917 | Current account 1 - Capital introduced | $520.00 | - | $1,274.66 | - |
| 918 | Current account 1 - Drawings | $36,324.03 | - | $28,551.00 | - |
| 919 | Current account 1 - Profit share | $13,539.69 | - | $16,180.97 | - |
| 998 | Profit allocation contra account | $13,539.69 | - | $16,180.97 | - |