| Document Type: | Trial Balance |
| Company Name: | N/A |
| Client Name: | Moo Pub Ltd |
| File Name: | api_600589dc-3d88-4983-af11-9dbac25b6fd3_Trial_Balance_2024_1776756698.pdf |
| Upload Date: | April 21, 2026 at 07:34 AM |
| Period Start: | November 01, 2023 |
| Period End: | October 31, 2024 |
| Current Year Profit: | $28,671.68 |
| Previous Year Profit: | $32,390.98 |
| Account Code | Account Name | Current Year Debit | Current Year Credit | Previous Year Debit | Previous Year Credit |
|---|---|---|---|---|---|
| 001.00 | Sales, UK | - | $1,031,823.11 | - | $946,060.07 |
| 045.00 | Other income | - | $55,047.17 | - | $54,986.77 |
| 050.00 | Opening stock | $12,034.12 | - | $7,565.07 | - |
| 056.00 | Purchases | $570,185.44 | - | $543,997.20 | - |
| 065.00 | Closing stock | $15,658.76 | - | $12,034.12 | - |
| 230.00 | Wages and salaries | $179,068.23 | - | $155,215.90 | - |
| 231.00 | Staff NIC (Employers) | $5,295.05 | - | $4,454.16 | - |
| 232.00 | Directors remuneration | $12,000.00 | - | $18,249.99 | - |
| 234.00 | Staff Pension | $2,682.93 | - | $2,670.08 | - |
| 242.00 | Staff training | $10,859.30 | - | $5,439.21 | - |
| 243.00 | Staff welfare | $1,607.17 | - | $648.69 | - |
| 251.00 | Rent | $60,444.96 | - | $77,214.50 | - |
| 252.00 | Rates | $6,310.71 | - | $4,321.23 | - |
| 254.00 | Light, heat and power | $41,921.02 | - | $33,636.30 | - |
| 255.00 | Insurance | $8,100.55 | - | $8,165.93 | - |
| 261.00 | Repairs and renewals | $48,794.78 | - | $23,478.94 | - |
| 270.00 | Telephone and fax | $4,418.43 | - | $2,977.05 | - |
| 276.00 | Printing, postage and stationery | $1,826.80 | - | $1,019.45 | - |
| 284.00 | Trade subscriptions | $6,818.11 | - | $5,747.13 | - |
| 285.00 | Charitable donations | - | - | $57.50 | - |
| 290.00 | Hire of plant and machinery (Operating leases) | $1,198.28 | - | $2,281.80 | - |
| 301.00 | Cleaning | $41,056.91 | - | $36,349.26 | - |
| 310.00 | Motor expenses | $471.22 | - | $86.17 | - |
| 330.00 | Advertising | $1,846.81 | - | $6,018.33 | - |
| 335.00 | Pub entertaining | $10,058.84 | - | $9,844.50 | - |
| 340.00 | Accountancy fees | $3,988.03 | - | $3,391.19 | - |
| 345.00 | Consultancy fees | $1,530.00 | - | $1,000.00 | - |
| 348.00 | Legal and professional fees | $11,273.70 | - | $1,600.00 | - |
| 360.00 | Bank charges | $6,446.37 | - | $11,419.30 | - |
| 370.00 | Amortisation of goodwill | $124.80 | - | $500.04 | - |
| 377.00 | Depreciation of plant and machinery (owned) | $36.90 | - | - | - |
| 378.00 | Depreciation of fixtures and fittings (owned) | $4,316.72 | - | $3,663.84 | - |
| 444.00 | Bank interest payable | $816.42 | - | - | - |
| 451.00 | Other interest payable | $3,102.79 | - | $1,102.51 | - |
| 470.00 | Corporation tax charge | $5,221.96 | - | $8,574.70 | - |
| 500.00 | Goodwill cost b/fwd | $2,500.00 | - | $2,500.00 | - |
| 505.00 | Goodwill accumulated amortisation b/fwd | $2,375.19 | - | $1,875.15 | - |
| 508.00 | Goodwill amortisation charge | $124.81 | - | $500.04 | - |
| 572.00 | P & M additions at cost | $491.65 | - | - | - |
| 578.00 | P & M depreciation charge | $36.90 | - | - | - |
| 580.00 | Fixtures and fittings cost b/fwd | $19,270.11 | - | $19,270.11 | - |
| 582.00 | F & F additions at cost | $10,396.83 | - | - | - |
| 585.00 | F & F accumulated depreciation b/fwd | $9,110.39 | - | $5,446.55 | - |
| 588.00 | F & F depreciation charge | $4,316.72 | - | $3,663.84 | - |
| 670.00 | Stocks | $5,658.76 | - | $12,034.12 | - |
| 681.00 | Trade debtors | $3,238.35 | - | - | - |
| 689.00 | Owed by/(from) participating interests | $87,053.34 | - | $77,700.55 | - |
| 691.00 | Other debtors | $3,364.93 | - | $3,364.93 | - |
| 697.00 | Prepayments | $482.66 | - | $574.21 | - |
| 753.00 | Bank current account 4 | $25,598.84 | - | $20,056.06 | - |
| 768.00 | Petty cash | $21,388.20 | - | $6,781.37 | - |
| 785.00 | Other loans I - under lyr | $3,295.72 | - | - | - |
| 796.00 | Trade creditors | - | $37,438.66 | - | $19,355.27 |
| 800.00 | Wages and salaries control | $137.78 | - | - | - |
| 801.00 | Other creditors | - | $1,600.00 | - | - |
| 807.00 | Accruals | - | $910.13 | - | - |
| 810.00 | Corporation tax control | - | $11,387.83 | - | $23,680.88 |
| 814.00 | PAYE and NIC creditor | - | $20,696.95 | - | $18,032.40 |
| 817.00 | VAT Control account | - | $28,878.95 | - | $27,343.39 |
| 830.00 | Director I current account | - | $2,732.33 | - | $10,353.48 |
| 863.00 | Bank loan I (2-5yrs) | - | $2,142.37 | - | $3,707.11 |
| 873.00 | Bounce Back Loan | - | $39,803.90 | - | $48,686.54 |
| 910.00 | Ordinary share capital b/fwd | - | $100.00 | - | $100.00 |
| 980.00 | P&l reserve - retained profit and loss account b/fwd | - | $243.66 | - | $10,397.32 |
| 981.00 | P&l reserve - prior year adjustment | - | - | - | - |
| 988.01 | Ordinary dividend paid - Current period interim dividend | - | - | - | $21,750.00 |