| Document Type: | Trial Balance |
| Company Name: | N/A |
| Client Name: | P. Morgan Plant Hire & Civil Engineering Limited |
| File Name: | api_4b3cf7e5-e237-4b2b-b358-2adecb9aa916_P_Morgan_Plant_Hire_YE31.12.2024_TB.pdf |
| Upload Date: | February 06, 2026 at 12:45 PM |
| Period Start: | January 01, 2024 |
| Period End: | December 31, 2024 |
| Current Year Profit: | $96,341.00 |
| Previous Year Profit: | $166,609.00 |
| Account Code | Account Name | Current Year Debit | Current Year Credit | Previous Year Debit | Previous Year Credit |
|---|---|---|---|---|---|
| 001.00 | Sale of goods, UK | - | $548,914.18 | - | $536,415.74 |
| 050.00 | Opening raw materials | $2,000.00 | - | $2,000.00 | - |
| 056.00 | Purchases | $20,983.71 | - | $22,617.90 | - |
| 065.00 | Closing raw materials | $2,000.00 | - | $2,000.00 | - |
| 077.00 | Subcontract cost | $194,589.05 | - | $202,404.55 | - |
| 232.00 | Directors remuneration | $17,887.44 | - | $17,262.56 | - |
| 235.00 | Directors pensions (Defined contribution) | $5,150.70 | - | $4,476.84 | - |
| 240.00 | Casual wages | $350.00 | - | - | - |
| 242.00 | Staff training | $41.66 | - | - | - |
| 243.00 | Staff welfare | - | - | $172.45 | - |
| 251.00 | Rent | $1,040.00 | - | $1,040.00 | - |
| 252.00 | Rates | $248.54 | - | $275.44 | - |
| 254.00 | Light, heat and power | $169.50 | - | $3,852.83 | - |
| 255.00 | Insurance | $11,887.97 | - | $10,502.91 | - |
| 261.00 | Repairs and renewals | $25,570.96 | - | $28,793.31 | - |
| 270.00 | Telephone and fax | $1,602.65 | - | $1,477.65 | - |
| 274.00 | Computer software and maintenance costs | $326.07 | - | $100.00 | - |
| 276.00 | Printing, postage and stationery | $144.62 | - | $725.59 | - |
| 284.00 | Trade subscriptions | $437.14 | - | $354.10 | - |
| 285.00 | Charitable donations | $150.00 | - | $75.00 | - |
| 290.00 | Hire of plant and machinery (Operating leases) | $521.62 | - | - | - |
| 300.00 | Sundry expenses | $698.82 | - | $5,690.17 | - |
| 310.00 | Motor expenses | $12,798.74 | - | $16,406.58 | - |
| 320.00 | Travel and subsistence | $70.00 | - | $447.78 | - |
| 340.00 | Accountancy fees | $4,025.00 | - | $3,679.00 | - |
| 348.00 | Legal and professional fees | $2,333.54 | - | - | - |
| 360.00 | Bank charges | $99.76 | - | $261.92 | - |
| 362.00 | Hire purchase interest | - | - | $270.62 | - |
| 377.00 | Depreciation of plant and machinery (owned) | $118,309.22 | - | $116,771.44 | - |
| 379.00 | Depreciation of motor vehicles (owned) | $7,930.07 | - | $4,906.75 | - |
| 386.00 | (Profit)/loss on disposal of tangible fixed assets | - | - | $73,560.55 | - |
| 444.00 | Bank interest payable | $552.22 | - | $801.94 | - |
| 470.00 | Corporation tax charge | $24,654.03 | - | - | - |
| 570.00 | Plant and machinery cost b/fwd | $886,372.50 | - | $742,147.50 | - |
| 572.00 | P & M additions at cost | $4,800.00 | - | $396,225.00 | - |
| 574.00 | P & M disposals at cost | - | - | $252,000.00 | - |
| 575.00 | P & M accumulated depreciation b/fwd | $414,735.67 | - | $476,024.78 | - |
| 577.00 | P & M depreciation elim on disposals | - | - | $178,060.55 | - |
| 578.00 | P & M depreciation charge | $118,309.22 | - | $116,771.44 | - |
| 580.00 | Fixtures and fittings cost b/fwd | $7,900.00 | - | $7,900.00 | - |
| 585.00 | F & F accumulated depreciation b/fwd | $7,900.00 | - | $7,900.00 | - |
| 590.00 | Motor vehicles cost b/fwd | $66,721.00 | - | $33,721.00 | - |
| 592.00 | Motor vehicles additions at cost | - | - | $33,000.00 | - |
| 595.00 | Motor vehicles accumulated depreciation b/fwd | $35,000.75 | - | $30,094.00 | - |
| 598.00 | Motor vehicles depreciation charge | $7,930.07 | - | $4,906.75 | - |
| 670.00 | Stocks | $2,000.00 | - | $2,000.00 | - |
| 680.00 | Sales ledger control account | $19,612.00 | - | $10,677.00 | - |
| 750.00 | Bank current account 1 | $71,028.13 | - | $15,107.64 | - |
| 780.00 | Bank loan 1 - under 1yr | - | $9,999.96 | - | $9,999.96 |
| 785.00 | Other loans 1 - under 1yr | - | - | - | $1,274.81 |
| 796.00 | Trade creditors | - | $1,203.00 | - | $1,098.00 |
| 805.00 | Credit card account | $0.35 | - | - | - |
| 810.00 | Corporation tax control | $24,654.03 | - | - | - |
| 814.00 | PAYE and NIC creditor | - | $2,547.60 | - | $2,352.20 |
| 817.00 | VAT Control account | - | $1,386.81 | - | $17,620.36 |
| 830.00 | Director 1 current account | - | $62,363.31 | - | $153,538.30 |
| 831.00 | Director 2 current account | - | $372.44 | - | $564.00 |
| 840.00 | HP and finance lease liability 1 (under 1yr) | - | - | - | $1.00 |
| 863.00 | Bank loan 1 (2-5 yrs) | - | $7,084.78 | - | $17,084.74 |
| 870.00 | Other loan 1 (1-2 yrs) | - | - | - | $1.00 |
| 872.00 | Other loan 3 (1-2 yrs) | - | - | - | $40,000.00 |
| 893.00 | HP and finance lease liability 1 (2-5 yrs) | - | - | - | - |
| 910.00 | Ordinary share capital b/fwd | - | $1,000.00 | - | $1,000.00 |
| 910.02 | Ordinary share capital class 2 - bfwd | - | $667.00 | - | $667.00 |
| 980.00 | P&l reserve - retained profit and loss account b/fwd | - | $321,183.07 | - | $179,574.11 |
| 988.01 | Ordinary dividend paid - Current period interim dividend | $22,000.00 | - | $1,000.00 | - |
| 990.01 | Ordinary class 2 dividend paid - Current period interim dividend | $31,500.00 | - | $24,000.00 | - |