| Document Type: | Trial Balance |
| Company Name: | N/A |
| Client Name: | L & D Country Dining Ltd |
| File Name: | api_4244cc6c-4cab-4162-8bd4-078caa0e04ad_Trial_Balance_-_2025_1776758231.pdf |
| Upload Date: | April 21, 2026 at 10:39 AM |
| Period Start: | February 01, 2024 |
| Period End: | January 31, 2025 |
| Current Year Profit: | $44,466.69 |
| Previous Year Profit: | $54,063.54 |
| Account Code | Account Name | Current Year Debit | Current Year Credit | Previous Year Debit | Previous Year Credit |
|---|---|---|---|---|---|
| 001.00 | Sales, UK | - | $837,923.69 | - | $814,860.43 |
| 050.00 | Opening stock | $13,164.36 | - | $6,656.00 | - |
| 056.00 | Purchases | $259,353.61 | - | $276,285.28 | - |
| 065.00 | Closing stock | $8,273.99 | - | $13,164.36 | - |
| 230.00 | Wages and salaries | $220,725.82 | - | $209,782.32 | - |
| 231.00 | Staff NIC (Employers) | $9,490.15 | - | $10,159.83 | - |
| 232.00 | Directors remuneration | $46,666.64 | - | $34,166.63 | - |
| 234.00 | Staff pensions (Defined contribution) | - | - | $84.20 | - |
| 234.02 | Staff pensions (Other) | $3,529.30 | - | $3,442.33 | - |
| 240.00 | Casual wages | $12,451.22 | - | $10,352.93 | - |
| 243.00 | Staff welfare | $885.70 | - | $1,771.30 | - |
| 250.00 | Rent and rates | $56,056.04 | - | $51,987.54 | - |
| 252.00 | Rates | $7,591.47 | - | $8,515.42 | - |
| 254.00 | Light, heat and power | $71,939.27 | - | $69,001.73 | - |
| 255.00 | Insurance | $7,378.34 | - | $6,771.20 | - |
| 260.00 | Repairs and maintenance | $24,002.54 | - | $16,674.17 | - |
| 270.00 | Telephone and fax | $841.73 | - | $917.18 | - |
| 276.00 | Printing, postage and stationery | $1,417.53 | - | $1,355.30 | - |
| 284.00 | Trade subscriptions | $3,478.35 | - | $2,898.29 | - |
| 285.00 | Charitable donations | $75.00 | - | $160.00 | - |
| 292.00 | Hire of other assets (Operating leases) | $528.00 | - | $576.00 | - |
| 301.00 | Cleaning | $13,408.03 | - | $14,600.64 | - |
| 320.00 | Travel and subsistence | $1,883.75 | - | $192.70 | - |
| 330.00 | Advertising | $3,662.74 | - | $1,414.93 | - |
| 335.00 | Staff entertaining (allowable for tax) | $2,513.92 | - | $4,566.43 | - |
| 340.00 | Accountancy fees | $4,781.62 | - | $4,729.92 | - |
| 348.00 | Legal and professional fees | $35.00 | - | - | - |
| 360.00 | Bank charges | $11,030.24 | - | $7,829.03 | - |
| 374.00 | Depreciation of freehold property | $2,487.33 | - | $2,487.33 | - |
| 378.00 | Depreciation of fixtures and fittings (owned) | $8,553.00 | - | $5,726.92 | - |
| 379.00 | Depreciation of motor vehicles (owned) | $2,115.00 | - | - | - |
| 448.00 | Loan interest | - | - | $3.76 | - |
| 470.00 | Corporation tax charge | $9,418.49 | - | $13,283.81 | - |
| 477.00 | Origination and reversal of timing differences | - | - | $7,736.53 | - |
| 479.00 | Deferred tax relating to FRS 17 | $2,266.80 | - | - | - |
| 540.00 | Freehold property cost b/fwd | $124,366.62 | - | $124,366.62 | - |
| 545.00 | Freehold property accumulated depreciation b/fwd | $4,145.57 | - | $1,658.24 | - |
| 548.00 | Freehold property depreciation charge | $2,487.33 | - | $2,487.33 | - |
| 580.00 | Fixtures and fittings cost b/fwd | $37,745.04 | - | $19,699.47 | - |
| 582.00 | F & F additions at cost | $9,160.22 | - | $18,045.57 | - |
| 585.00 | F & F accumulated depreciation b/fwd | $6,798.94 | - | $1,072.02 | - |
| 588.00 | F & F depreciation charge | $8,553.00 | - | $5,726.92 | - |
| 592.00 | Motor vehicles additions at cost | $10,575.00 | - | - | - |
| 598.00 | Motor vehicles depreciation charge | $2,115.00 | - | - | - |
| 670.00 | Stocks | $8,273.99 | - | $13,164.36 | - |
| 691.00 | Other debtors | $170.00 | - | $170.00 | - |
| 697.00 | Prepayments | $4,828.44 | - | $5,127.37 | - |
| 750.00 | Bank current account I | $82,837.68 | - | $106,724.65 | - |
| 768.00 | Petty cash | $10,786.01 | - | $2,366.32 | - |
| 796.00 | Trade creditors | - | $1,200.14 | - | $11,059.08 |
| 800.00 | Wages and salaries control | $150.03 | - | - | - |
| 803.00 | Pension fund | - | - | $592.63 | - |
| 807.00 | Accruals | - | - | $1,141.11 | - |
| 810.00 | Corporation tax control | $9,418.49 | - | $13,283.81 | - |
| 814.00 | PAYE and NIC creditor | - | $4,021.97 | - | $2,611.11 |
| 817.00 | VAT Control account | - | $22,752.94 | - | $24,596.88 |
| 830.00 | Director I current account | - | $85,557.03 | - | $130,626.66 |
| 901.00 | Deferred tax | - | $10,003.33 | - | $7,736.53 |
| 910.00 | Ordinary share capital b/fwd | - | $100.00 | - | $100.00 |
| 980.00 | P&l reserve - retained profit and loss account b/fwd | - | $86,972.54 | - | $34,830.50 |
| 988.01 | Ordinary dividend paid - Current period interim dividend | - | - | $1,922.00 | - |