| Document Type: | Trial Balance |
| Company Name: | N/A |
| Client Name: | The Big Olive Pub Co Ltd |
| File Name: | api_2ebf89d0-53a5-4740-9a5a-c25fc5cbb3ed_Trial_Balance_-_2024_1776757167.pdf |
| Upload Date: | April 21, 2026 at 07:41 AM |
| Period Start: | October 01, 2023 |
| Period End: | September 30, 2024 |
| Current Year Profit: | $36,649.50 |
| Previous Year Profit: | $-65,315.97 |
| Account Code | Account Name | Current Year Debit | Current Year Credit | Previous Year Debit | Previous Year Credit |
|---|---|---|---|---|---|
| 001.00 | Sale of goods, UK | - | $1,282,520.31 | - | $1,049,668.70 |
| 050.03 | Opening other inventories | $23,579.24 | - | $21,279.93 | - |
| 056.00 | Purchases | $535,044.93 | - | $457,342.39 | - |
| 065.00 | Closing stock | $24,194.48 | - | $26,179.24 | - |
| 230.00 | Wages and salaries (excluding directors) | $342,288.91 | - | $287,525.45 | - |
| 231.00 | Staff NIC (Employers) | $26,472.19 | - | $20,859.56 | - |
| 232.00 | Directors remuneration | $38,666.64 | - | $32,000.04 | - |
| 234.00 | Staff pensions (Defined contribution) | $5,833.45 | - | $4,192.36 | - |
| 240.00 | Casual wages | $1,972.71 | - | $10,652.00 | - |
| 241.00 | Commissions payable | - | - | $4,017.00 | - |
| 242.00 | Staff training | $361.41 | - | $99.00 | - |
| 243.00 | Staff welfare | $1,754.94 | - | $198.00 | - |
| 251.00 | Rent | $78,696.99 | - | $76,369.49 | - |
| 252.00 | Rates | $7,710.82 | - | $11,482.89 | - |
| 254.00 | Light, heat and power | $62,886.55 | - | $52,799.44 | - |
| 255.00 | Insurance | $453.06 | - | $6,411.63 | - |
| 261.00 | Repairs and renewals | $28,106.15 | - | $15,399.33 | - |
| 270.00 | Telephone and fax | $1,476.89 | - | $1,363.27 | - |
| 276.00 | Printing, postage and stationery | $3,395.14 | - | $2,643.93 | - |
| 284.00 | Trade subscriptions | $3,898.79 | - | $2,967.89 | - |
| 292.00 | Hire of other assets (Operating leases) | $20,769.00 | - | $13,488.14 | - |
| 300.00 | Sundry expenses | $1,911.97 | - | - | - |
| 301.00 | Cleaning | $39,996.94 | - | $37,284.63 | - |
| 310.00 | Motor expenses | $302.64 | - | $100.70 | - |
| 330.00 | Advertising | $1,329.40 | - | $225.00 | - |
| 336.00 | Entertainment | $2,987.65 | - | $6,830.86 | - |
| 340.00 | Accountancy fees | $3,867.96 | - | $3,867.96 | - |
| 348.00 | Legal and professional fees | $1,027.00 | - | $1,712.00 | - |
| 354.00 | Bad debts written off | - | - | $36,590.61 | - |
| 360.00 | Bank charges | $12,836.55 | - | $10,488.88 | - |
| 378.00 | Depreciation of fixtures and fittings (owned) | $19,732.30 | - | $18,654.80 | - |
| 477.00 | Origination and reversal of timing differences | $3,470.99 | - | $4,316.73 | - |
| 580.00 | Fixtures and fittings cost b/fwd | $128,979.85 | - | $118,978.18 | - |
| 582.00 | F & F additions at cost | $5,848.36 | - | $10,001.67 | - |
| 585.00 | F & F accumulated depreciation b/fwd | $29,632.70 | - | $10,977.90 | - |
| 588.00 | F & F depreciation charge | $19,732.30 | - | $18,654.80 | - |
| 670.00 | Stocks | $24,194.38 | - | $26,179.24 | - |
| 687.00 | Owed by/(from) parent undertakings | $5,436.00 | - | $8,436.00 | - |
| 691.00 | Other debtors | $10,615.20 | - | $10,615.20 | - |
| 695.00 | Other debtors 2 | $3,083.60 | - | - | - |
| 697.00 | Prepayments | $1,141.88 | - | $4,195.63 | - |
| 750.00 | Bank current account I | $35,699.93 | - | $31,184.78 | - |
| 768.00 | Petty cash | $30,293.91 | - | $1,675.75 | - |
| 796.00 | Trade creditors | - | $133,660.47 | - | $139,960.55 |
| 800.00 | Wages and salaries control | $209.60 | - | $4,164.25 | - |
| 803.00 | Pension contributions unpaid | $1,150.76 | - | $1,088.70 | - |
| 807.00 | Accruals | $3,301.80 | - | - | - |
| 814.00 | PAYE and NIC creditor | - | $6,624.01 | - | $6,228.45 |
| 817.00 | VAT Control account | - | $36,598.68 | - | $35,139.07 |
| 830.00 | Director I current account | - | $12,976.68 | - | $20,825.14 |
| 901.00 | Deferred tax | - | $21,365.79 | - | $24,836.78 |
| 910.00 | Ordinary share capital b/fwd | - | $100.00 | - | $100.00 |
| 980.00 | P&l reserve - retained profit and loss account b/fwd | - | $67,581.19 | - | $1,072.26 |
| 981.00 | P&l reserve - prior year adjustment | - | - | - | $3,337.48 |