| Document Type: | Trial Balance |
| Company Name: | N/A |
| Client Name: | AP and PMC Limited |
| File Name: | api_329d8c5a-c8e5-4bcc-ac1e-801b1ef127ec_Trial_Balance_2024_1776779041.pdf |
| Upload Date: | April 21, 2026 at 01:46 PM |
| Period Start: | September 01, 2023 |
| Period End: | August 31, 2024 |
| Current Year Profit: | $-14,587.98 |
| Previous Year Profit: | $-48,532.09 |
| Account Code | Account Name | Current Year Debit | Current Year Credit | Previous Year Debit | Previous Year Credit |
|---|---|---|---|---|---|
| 001.00 | Sales, UK | - | $84,661.26 | - | $49,741.90 |
| 056.00 | Purchases | $35,471.71 | - | $27,917.66 | - |
| 230.00 | Wages and salaries | $4,658.50 | - | $4,199.60 | - |
| 231.00 | Staff NIC (Employers) | - | - | - | - |
| 232.00 | Directors remuneration | $8,848.50 | - | $3,142.50 | - |
| 234.00 | Staff pensions (Defined contribution) | $186.86 | - | $94.98 | - |
| 240.00 | Casual wages | $6,691.50 | - | $600.00 | - |
| 250.00 | Rent and rates | $2,414.95 | - | $768.97 | - |
| 251.00 | Rent | $25,000.00 | - | $10,000.00 | - |
| 254.00 | Light, heat and power | $1,601.40 | - | $676.96 | - |
| 255.00 | Insurance | - | - | $472.94 | - |
| 261.00 | Repairs and renewals | $308.82 | - | $2,441.53 | - |
| 270.00 | Telephone and fax | $933.51 | - | $553.75 | - |
| 276.00 | Printing, postage and stationery | $100.02 | - | $173.44 | - |
| 284.00 | Trade subscriptions | $413.35 | - | $481.07 | - |
| 300.00 | Sundry expenses | $94.98 | - | $209.49 | - |
| 301.00 | Cleaning | $125.60 | - | $181.93 | - |
| 310.00 | Motor expenses | $755.14 | - | $589.50 | - |
| 340.00 | Accountancy fees | $2,560.00 | - | $2,400.00 | - |
| 348.00 | Legal and professional fees | $500.00 | - | $6,127.67 | - |
| 354.00 | Bad debts written off | - | - | $39.11 | - |
| 360.00 | Bank charges | $2,112.42 | - | $990.29 | - |
| 378.00 | Depreciation of fixtures and fittings (owned) | $4,017.50 | - | $4,000.00 | - |
| 386.00 | (Profit)/loss on disposal of tangible fixed assets | - | - | $27,363.83 | - |
| 430.00 | Bank interest receivable | - | $41.42 | - | $89.91 |
| 445.00 | Bank loan interest payable | $663.47 | - | $1,083.59 | - |
| 451.00 | Other interest payable | - | - | $45.36 | - |
| 477.00 | Origination and reversal of timing differences | $1,832.42 | - | $3,809.73 | - |
| 499.00 | *** P&L Suspense account *** | - | - | - | - |
| 580.00 | Fixtures and fittings cost b/fwd | $40,000.00 | - | $60,993.41 | - |
| 582.00 | F & F additions at cost | $150.00 | - | $20,045.82 | - |
| 584.00 | F & F disposals at cost | - | - | $41,039.23 | - |
| 585.00 | F & F accumulated depreciation b/fwd | $8,000.00 | - | $17,675.40 | - |
| 587.00 | F & F depreciation elim on disposals | - | - | $13,675.40 | - |
| 588.00 | F & F depreciation charge | $4,017.50 | - | $4,000.00 | - |
| 670.00 | Stocks | - | - | - | - |
| 680.00 | Sales ledger control account | $337.11 | - | $305.00 | - |
| 691.00 | Other debtors | - | - | - | - |
| 697.00 | Prepayments | $335.36 | - | - | - |
| 750.00 | Bank current account I | $6,321.73 | - | $8,796.57 | - |
| 751.00 | Bank current account 2 | $2,453.73 | - | $12,157.79 | - |
| 768.00 | Petty cash | $738.97 | - | $1,239.00 | - |
| 780.00 | Bank loan I - under lyr | - | $4,244.40 | - | $9,999.96 |
| 796.00 | Trade creditors | - | $2,763.74 | - | $2,858.06 |
| 800.00 | Wages and salaries control | $1,058.36 | - | - | - |
| 801.00 | Other creditors | - | $16,450.00 | - | $12,100.00 |
| 803.00 | Pension contributions unpaid | $33.34 | - | $73.88 | - |
| 814.00 | PAYE and NIC creditor | - | - | - | - |
| 817.00 | VAT Control account | $19.66 | - | $7,175.61 | - |
| 830.00 | Director I current account | $11,357.74 | - | $7,728.78 | - |
| 860.00 | Bank loan I (1-2 yrs) | - | $4,244.40 | - | $9,999.96 |
| 863.00 | Bank loan I (2-5yrs) | - | $17,795.69 | - | $11,454.48 |
| 901.00 | Deferred tax | - | $7,033.13 | - | $5,200.71 |
| 910.00 | Ordinary share capital class I - bfwd | - | $10.00 | - | $10.00 |
| 980.00 | P&l reserve - retained profit and loss account b/fwd | - | $12,103.08 | - | $36,429.01 |