| Document Type: | Trial Balance |
| Company Name: | N/A |
| Client Name: | Sammy D Mulan Limited |
| File Name: | api_ce79b859-fd24-4fe8-adc9-2f53c2acbac6_Sammy_D_Mulan_Ltd-_YE_31.03.2026_TB_BF_1776322064.pdf |
| Upload Date: | April 16, 2026 at 06:58 AM |
| Period Start: | April 01, 2025 |
| Period End: | March 31, 2026 |
| Current Year Profit: | N/A |
| Previous Year Profit: | $-135.00 |
| 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 | - | - |
| 045.00 | Other operating income | - | $6,267.06 | - | - |
| 050.00 | Opening raw materials | - | $800.00 | - | - |
| 056.00 | Purchases | - | $50,210.96 | - | - |
| 065.00 | Closing raw materials | - | $800.00 | - | - |
| 230.00 | Wages and salaries (excluding directors) | - | $22,059.00 | - | - |
| 232.00 | Directors remuneration | - | $10,000.00 | - | - |
| 234.00 | Staff pensions (Defined contribution) | - | $202.80 | - | - |
| 251.00 | Rent | - | $14,400.00 | - | - |
| 252.00 | Rates | - | $1,284.68 | - | - |
| 254.00 | Light, heat and power | - | $16,209.21 | - | - |
| 255.00 | Insurance | - | $1,709.64 | - | - |
| 256.00 | Use of home as office | - | $260.00 | - | - |
| 260.00 | Repairs and maintenance | - | $589.84 | - | - |
| 270.00 | Telephone and fax | - | $680.16 | - | - |
| 301.00 | Cleaning | - | $520.00 | - | - |
| 340.00 | Accountancy fees | - | $3,426.00 | - | - |
| 348.00 | Legal and professional fees | - | $794.86 | - | - |
| 360.00 | Bank charges | - | $1,382.91 | - | - |
| 370.00 | Amortisation of goodwill | - | $6,800.00 | - | - |
| 378.00 | Depreciation of fixtures and fittings (owned) | - | $1,213.05 | - | - |
| 500.00 | Goodwill cost b/fwd | $68,000.00 | - | $68,000.00 | - |
| 505.00 | Goodwill accumulated amortisation b/fwd | $66,867.00 | - | $60,067.00 | - |
| 508.00 | Goodwill amortisation charge | - | $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 | $33,857.10 | - | $32,644.05 | - |
| 588.00 | F & F depreciation charge | - | $1,213.05 | - | - |
| 670.00 | Stocks | $800.00 | - | $800.00 | - |
| 697.00 | Prepayments | $454.26 | - | $454.26 | - |
| 750.00 | Bank current account 1 | $25,896.35 | - | $25,896.35 | - |
| 796.00 | Trade creditors | - | $1,662.00 | - | $1,662.00 |
| 803.00 | Pension contributions unpaid | $78.86 | - | $78.86 | - |
| 814.00 | PAYE and NIC creditor | $29.49 | - | $29.49 | - |
| 817.00 | VAT Control account | $4,107.32 | - | $4,107.32 | - |
| 830.00 | Director 1 current account | $29,401.28 | - | $29,401.28 | - |
| 910.00 | Ordinary share capital b/fwd | $1.00 | - | $1.00 | - |
| 980.00 | P&l reserve - retained profit and loss account b/fwd | $2,766.44 | - | $2,631.13 | - |