| Document Type: | Trial Balance |
| Company Name: | N/A |
| Client Name: | Hanna Brothers Pub Co Ltd |
| File Name: | api_66e99d36-5961-407e-8980-fb7efd578703_Trial_Balance_-_2024_1776757510.pdf |
| Upload Date: | April 21, 2026 at 07:48 AM |
| Period Start: | December 01, 2023 |
| Period End: | November 30, 2024 |
| Current Year Profit: | $4,659.90 |
| Previous Year Profit: | $10,793.51 |
| Account Code | Account Name | Current Year Debit | Current Year Credit | Previous Year Debit | Previous Year Credit |
|---|---|---|---|---|---|
| 001.00 | Sales, UK | - | $800,517.73 | - | $801,361.81 |
| 052.00 | Opening finished goods | $17,981.13 | - | $19,991.87 | - |
| 056.00 | Purchases | $288,693.77 | - | $311,030.80 | - |
| 067.00 | Closing finished goods | $19,285.06 | - | $17,981.39 | - |
| 230.00 | Wages and salaries | $242,422.37 | - | $231,898.62 | - |
| 231.00 | Staff NIC (Employers) | $10,219.53 | - | $7,370.36 | - |
| 232.00 | Directors remuneration | $9,574.08 | - | $8,451.98 | - |
| 234.00 | Staff pensions (Defined contribution) | $3,537.48 | - | $3,769.38 | - |
| 242.00 | Staff training | $1,159.14 | - | $1,146.49 | - |
| 251.00 | Rent | $65,000.00 | - | $60,000.00 | - |
| 252.00 | Rates | $7,064.47 | - | $10,792.43 | - |
| 254.00 | Light, heat and power | $35,814.27 | - | $43,077.84 | - |
| 255.00 | Insurance | $3,134.34 | - | $5,086.96 | - |
| 260.00 | Repairs and maintenance | $12,795.41 | - | $7,784.12 | - |
| 270.00 | Telephone and fax | $1,056.73 | - | $1,343.50 | - |
| 276.00 | Printing, postage and stationery | $2,729.17 | - | $2,345.05 | - |
| 284.00 | Trade subscriptions | $4,934.47 | - | $4,259.77 | - |
| 290.00 | Hire of plant and machinery (Operating leases) | $510.91 | - | $571.61 | - |
| 300.00 | Sundry expenses | - | - | - | - |
| 301.00 | Cleaning | $19,094.51 | - | $14,526.68 | - |
| 310.00 | Motor expenses | $10,302.78 | - | $10,244.62 | - |
| 330.00 | Advertising | $647.98 | - | $1,244.47 | - |
| 335.00 | Staff entertaining (allowable for tax) | $24,295.96 | - | $23,535.20 | - |
| 340.00 | Accountancy fees | $3,244.05 | - | $3,204.00 | - |
| 348.00 | Legal and professional fees | $555.00 | - | $656.00 | - |
| 360.00 | Bank charges | $8,657.89 | - | $7,782.63 | - |
| 370.00 | Amortisation of goodwill | $20,000.04 | - | $20,000.00 | - |
| 376.00 | Depreciation of short leasehold property | $7,173.96 | - | $7,173.85 | - |
| 378.00 | Depreciation of fixtures and fittings (owned) | $10,246.34 | - | $14,285.78 | - |
| 445.00 | Bank loan interest payable | $721.97 | - | $847.94 | - |
| 470.00 | Corporation tax charge | $7,453.13 | - | $4,777.74 | - |
| 477.00 | Origination and reversal of timing differences | - | - | $18,650.00 | - |
| 478.00 | Deferred tax adjustment relating to previous years | $3,877.99 | - | - | - |
| 499.00 | *** P&L Suspense account *** | - | - | - | - |
| 500.00 | Goodwill cost b/fwd | $200,000.00 | - | $200,000.00 | - |
| 505.00 | Goodwill accumulated amortisation b/fwd | - | $120,000.08 | - | $100,000.08 |
| 508.00 | Goodwill amortisation charge | $20,000.04 | - | $20,000.00 | - |
| 540.02 | Short leasehold cost b/fwd | $47,825.66 | - | $47,825.66 | - |
| 545.02 | Short leasehold accumulated depreciation b/fwd | - | $37,863.71 | - | $30,689.86 |
| 548.02 | Short leasehold depreciation charge | $7,173.96 | - | $7,173.85 | - |
| 580.00 | Fixtures and fittings cost b/fwd | $114,164.71 | - | $103,043.19 | - |
| 582.00 | F & F additions at cost | $4,696.31 | - | $11,121.52 | - |
| 585.00 | F & F accumulated depreciation b/fwd | - | $85,555.65 | - | $71,269.87 |
| 588.00 | F & F depreciation charge | $10,246.34 | - | $14,285.78 | - |
| 670.00 | Stocks | $19,285.06 | - | $17,981.39 | - |
| 691.00 | Other debtors | $140.00 | - | - | - |
| 697.00 | Prepayments | $4,088.29 | - | $2,351.64 | - |
| 705.03 | Owed by/(from) parent interest (2-5yrs) | $155,708.58 | - | $197,115.16 | - |
| 750.00 | Bank current account | $18,360.12 | - | $27,172.48 | - |
| 760.00 | Bank deposit account | $3,732.87 | - | $3,732.87 | - |
| 768.00 | Petty cash | $7,393.07 | - | $8,313.26 | - |
| 780.00 | Bank loan I - under 1yr | - | $9,999.96 | - | $9,999.96 |
| 781.00 | Bank loan 2 - under 1yr | - | $61,196.16 | - | $61,196.16 |
| 796.00 | Trade creditors | - | $8,980.20 | - | $15,197.79 |
| 803.00 | Pension contributions unpaid | - | $692.90 | - | $1,103.66 |
| 807.00 | Accruals | - | $2,121.43 | - | $3,608.45 |
| 810.00 | Corporation tax control | - | $11,792.52 | - | $27,527.01 |
| 814.00 | PAYE and NIC creditor | - | $3,317.46 | - | $3,194.87 |
| 817.00 | VAT Control account | - | $28,489.74 | - | $25,019.94 |
| 830.00 | Director 1 current account | $11,810.20 | - | $1,651.33 | - |
| 831.00 | Director 2 current account | $52.58 | - | $11,552.58 | - |
| 860.00 | Bank loan I (1-2yrs) | - | $9,999.96 | - | $20,000.12 |
| 861.00 | Bank loan 2 (1-2yrs) | - | $18,191.37 | - | $48,789.45 |
| 863.00 | Bank loan I (2-5yrs) | - | $5,378.88 | - | $1,026.13 |
| 901.00 | Deferred tax | - | $5,764.75 | - | $9,642.74 |
| 910.01 | Ordinary share capital class I - bfwd | - | $100.00 | - | $100.00 |
| 980.00 | P&l reserve - retained profit and loss account b/fwd | - | $135,627.28 | - | $128,834.03 |
| 988.01 | Ordinary dividend paid - Current period interim dividend | - | - | - | $4,000.00 |