| Document Type: | Trial Balance |
| Company Name: | N/A |
| Client Name: | Sammy D Mulan Limited |
| File Name: | api_c419632d-40aa-41b3-a0d9-2f4fa69feb3f_Sammy_D_Mulan_Ltd_-_YE_31.03.2025_-_Final_TB_1776322054.pdf |
| Upload Date: | April 16, 2026 at 06:58 AM |
| Period Start: | April 01, 2024 |
| Period End: | March 31, 2025 |
| Current Year Profit: | $-135.00 |
| Previous Year Profit: | $-1,730.00 |
| Account Code | Account Name | Current Year Debit | Current Year Credit | Previous Year Debit | Previous Year Credit |
|---|---|---|---|---|---|
| 001.00 | Sale of goods, UK | - | $125,340.74 | - | $131,398.86 |
| 045.00 | Other operating income | - | $6,267.06 | - | $6,570.00 |
| 050.00 | Opening raw materials | $800.00 | - | $800.00 | - |
| 056.00 | Purchases | $50,210.96 | - | $52,488.29 | - |
| 065.00 | Closing raw materials | $800.00 | - | $800.00 | - |
| 230.00 | Wages and salaries (excluding directors) | $22,059.00 | - | $20,867.92 | - |
| 232.00 | Directors remuneration | $10,000.00 | - | $10,000.00 | - |
| 234.00 | Staff pensions (Defined contribution) | $202.80 | - | $202.80 | - |
| 251.00 | Rent | $14,400.00 | - | $14,400.00 | - |
| 252.00 | Rates | $1,284.68 | - | $1,111.75 | - |
| 254.00 | Light, heat and power | $16,209.21 | - | $19,372.89 | - |
| 255.00 | Insurance | $1,709.64 | - | $6,588.54 | - |
| 256.00 | Use of home as office | $260.00 | - | $260.00 | - |
| 260.00 | Repairs and maintenance | $589.84 | - | $1,040.87 | - |
| 270.00 | Telephone and fax | $680.16 | - | $574.59 | - |
| 276.00 | Printing, postage and stationery | - | - | $218.00 | - |
| 301.00 | Cleaning | $520.00 | - | $520.00 | - |
| 340.00 | Accountancy fees | $3,426.00 | - | $2,618.00 | - |
| 348.00 | Legal and professional fees | $794.86 | - | - | - |
| 360.00 | Bank charges | $1,382.91 | - | $1,422.37 | - |
| 370.00 | Amortisation of goodwill | $6,800.00 | - | $6,800.00 | - |
| 378.00 | Depreciation of fixtures and fittings (owned) | $1,213.05 | - | $1,213.05 | - |
| 500.00 | Goodwill cost b/fwd | $68,000.00 | - | $68,000.00 | - |
| 505.00 | Goodwill accumulated amortisation b/fwd | - | $60,067.00 | - | $53,267.00 |
| 508.00 | Goodwill amortisation charge | $6,800.00 | - | $6,800.00 | - |
| 580.00 | Fixtures and fittings cost b/fwd | $38,087.00 | - | $38,087.00 | - |
| 585.00 | F & F accumulated depreciation b/fwd | - | $32,644.05 | - | $31,431.00 |
| 588.00 | F & F depreciation charge | $1,213.05 | - | $1,213.05 | - |
| 670.00 | Stocks | $800.00 | - | $800.00 | - |
| 697.00 | Prepayments | $454.26 | - | - | - |
| 750.00 | Bank current account 1 | $25,896.35 | - | $16,747.06 | - |
| 796.00 | Trade creditors | - | $1,662.00 | - | $692.00 |
| 803.00 | Pension contributions unpaid | - | $78.86 | - | $78.86 |
| 814.00 | PAYE and NIC creditor | - | $29.49 | - | $2,855.11 |
| 817.00 | VAT Control account | - | $4,107.32 | - | $3,947.51 |
| 830.00 | Director 1 current account | $29,401.28 | - | $25,979.66 | - |
| 910.00 | Ordinary share capital b/fwd | - | $1.00 | - | $1.00 |
| 980.00 | P&l reserve - retained profit and loss account b/fwd | - | $2,631.13 | - | $900.92 |