| Document Type: | Trial Balance |
| Company Name: | M JD Group Limited |
| Client Name: | N/A |
| File Name: | api_9e302abc-2770-4af8-9672-f785a2c09ddc_TB_MJDGroupLimited_30092024.pdf |
| Upload Date: | February 09, 2026 at 01:41 PM |
| Period Start: | October 01, 2023 |
| Period End: | September 30, 2024 |
| Current Year Profit: | $845,764.42 |
| Previous Year Profit: | $145,296.68 |
| Account Code | Account Name | Current Year Debit | Current Year Credit | Previous Year Debit | Previous Year Credit |
|---|---|---|---|---|---|
| 0000 | Sales | - | $22,596,257.05 | - | $19,910,805.92 |
| 0550 | Other income - contributing to other operating income | - | $1,426.62 | - | - |
| 1440 | Subcontractor costs | $2,393,935.46 | - | $1,486,157.35 | - |
| 3000 | Wages and salaries | $8,567,689.01 | - | $6,355,792.65 | - |
| 3001 | Employers NI | $881,887.30 | - | $2,361,296.61 | - |
| 3002 | Employers pensions - defined contributions scheme | $156,068.36 | - | $399,923.55 | - |
| 3010 | Directors' salaries | $381,315.67 | - | - | - |
| 3030 | Recruitment costs | $413.93 | - | - | - |
| 3040 | Staff training | $17,894.94 | - | $9,437.30 | - |
| 3052 | Protective clothing | $16,363.27 | - | $7,315.20 | - |
| 3081 | Travel and subsistence expenses | $36,712.12 | - | $45,082.48 | - |
| 3100 | Rent | $765,870.50 | - | $807,716.40 | - |
| 3110 | Rates | $223,687.43 | - | $164,630.49 | - |
| 3130 | Light and heat | $48,888.26 | - | $64,098.18 | - |
| 3131 | Water rates | $2,604.64 | - | $411.24 | - |
| 3150 | Cleaning | $68,042.34 | - | $61,019.64 | - |
| 3200 | Hire and leasing of plant, equipment and vehicles | $1,339,261.89 | - | $933,840.88 | - |
| 3230 | Vehicle running costs | $4,925,654.05 | - | $5,335,135.29 | - |
| 3240 | Computer software, consumables and maintenance | $165,882.59 | - | $149,871.08 | - |
| 3250 | Repairs, renewals and maintenance | $84,047.04 | - | $93,799.72 | - |
| 3260 | Insurance | $763,753.77 | - | $845,502.45 | - |
| 3270 | Printing, postage and stationery | $25,882.01 | - | $18,448.79 | - |
| 3280 | Advertising and marketing costs | $2,192.43 | - | $1,289.03 | - |
| 3290 | Telecommunications and data costs | $45,028.00 | - | $49,927.96 | - |
| 3300 | Audit fees | $763.00 | - | - | - |
| 3301 | Accountancy fees | $22,620.00 | - | $14,143.33 | - |
| 3303 | Professional fees | $6,572.67 | - | $2,170.94 | - |
| 3304 | Consultancy fees | $20,910.00 | - | $11,100.23 | - |
| 3320 | Subscriptions | $950.00 | - | $1,658.33 | - |
| 3351 | Bank charges | $3,304.07 | - | $7,307.63 | - |
| 3360 | Charitable donations | $1,600.00 | - | $1,349.00 | - |
| 3385 | Entertaining | $3,907.91 | - | $2,369.57 | - |
| 3390 | Sundry expenses | $1,529.82 | - | $1,589.33 | - |
| 3401 | Depreciation of plant and machinery | $121,669.85 | - | - | - |
| 3402 | Depreciation of motor vehicles | $532,829.04 | - | $419,040.00 | - |
| 3600 | Bank interest payable | $501.04 | - | $639.06 | - |
| 3615 | Bank loan interest | $2,288.48 | - | $3,824.84 | - |
| 3631 | Other interest payable | $4,274.71 | - | - | - |
| 3641 | Hire purchase charges | $115,123.65 | - | $109,620.69 | - |
| 4120 | Plant and equipment - cost | $1,210,826.00 | - | $485,826.00 | - |
| 4121 | Plant and equipment - additions | $13,854.00 | - | $725,000.00 | - |
| 4123 | Plant and equipment - depreciation b/fwd | - | $329,315.00 | - | $211,012.00 |
| 4124 | Plant and equipment - depreciation charge in year | - | $121,669.85 | - | $118,303.00 |
| 4130 | Motor vehicles - cost | $5,319,269.62 | - | $4,166,269.00 | - |
| 4131 | Motor vehicles - additions | $10,825.00 | - | $1,153,000.62 | - |
| 4133 | Motor vehicles - depreciation b/fwd | - | $996,576.00 | - | $461,690.00 |
| 4134 | Motor vehicles - depreciation charge in year | - | $532,829.04 | - | $534,886.00 |
| 4303 | Work in progress | $299,206.00 | - | $299,206.00 | - |
| 4400 | Trade debtors | $621,940.55 | - | $557,394.77 | - |
| 4800 | Bank current account | $18,912.39 | - | $39,365.00 | - |
| 4801 | Bank current account (2) | $46,930.78 | - | - | - |
| 4810 | Bank deposit account | $147.60 | - | $0.07 | - |
| 4830 | Cash in hand | $395.44 | - | - | - |
| 5000 | Hire purchase less than 1 year | - | $503,579.83 | - | $735,499.00 |
| 5002 | Hire purchase after 5 years | - | $1,481,001.13 | - | - |
| 5100 | Bank loans | - | $19,939.36 | - | - |
| 5200 | Trade creditors | - | $603,663.01 | - | $861,735.44 |
| 5300 | VAT | - | $1,595,406.16 | - | $873,441.32 |
| 5320 | Other taxes and social security | - | $413,550.05 | - | $696,223.00 |
| 5330 | Net wages | - | $212,279.98 | - | - |
| 5350 | Other creditors | - | $450,819.33 | - | $364,255.00 |
| 5351 | Other creditors (1) | - | $833.33 | - | - |
| 5400 | Directors loan account Mr James Dole | $24,875.67 | - | - | - |
| 5401 | Directors loan account - capital introduced Mr James Dole | - | $24,875.67 | - | - |
| 5401 | Directors loan account - capital introduced Mr Stephen Dole | - | $20,370.73 | - | - |
| 5401 | Directors loan account - capital introduced Mrs Patricia Dole | - | $107,557.47 | - | - |
| 5402 | Directors loan account - drawings Mr Stephen Dole | $20,370.73 | - | - | - |
| 5402 | Directors loan account - drawings Mrs Patricia Dole | $107,557.47 | - | - | - |
| 5500 | Bank loans | - | $16,682.26 | - | $55,630.02 |
| 7000 | Ordinary shares | - | $1,140.00 | - | $1,140.00 |
| 8000 | Balance b/fwd | - | $1,031,245.55 | - | $885,948.87 |
| 8010 | Final dividends paid | $132,985.79 | - | - | - |