| Document Type: | Trial Balance |
| Company Name: | People Management Solutions (NI) Ltd |
| Client Name: | N/A |
| File Name: | api_a096219d-f913-414f-bc5a-c0b114053ad7_TB_31-3-25_1777001680.xlsx |
| Upload Date: | April 24, 2026 at 05:10 AM |
| Period Start: | N/A |
| Period End: | March 31, 2025 |
| Current Year Profit: | N/A |
| Previous Year Profit: | $-171,684.49 |
| Account Code | Account Name | Current Year Debit | Current Year Credit | Previous Year Debit | Previous Year Credit |
|---|---|---|---|---|---|
| 1 | Sales, UK | - | $370,545.50 | - | - |
| 60 | Direct costs | $27,811.90 | - | - | - |
| 230 | Wages and salaries | $10,802.96 | - | - | - |
| 232 | Directors remuneration | $24,000.00 | - | - | - |
| 235 | Directors pensions (Defined contribution) | $57,200.00 | - | - | - |
| 237 | Subcontract cost | $9,680.00 | - | - | - |
| 260 | Repairs and maintenance | $8,155.60 | - | - | - |
| 270 | Telephone and fax | $3,855.89 | - | - | - |
| 274 | Computer software and maintenance costs | $958.90 | - | - | - |
| 276 | Printing, postage and stationery | $619.86 | - | - | - |
| 284 | Trade subscriptions | $494.08 | - | - | - |
| 285 | Charitable donations | $85.10 | - | - | - |
| 300 | Sundry expenses | $0.96 | - | - | - |
| 310 | Motor expenses | $12,085.12 | - | - | - |
| 320 | Travel and subsistence | $6,016.51 | - | - | - |
| 330 | Advertising | $45.72 | - | - | - |
| 340 | Accountancy fees | $6,500.00 | - | - | - |
| 345 | Consultancy fees | - | - | - | - |
| 348 | Legal and professional fees | $1,005.16 | - | - | - |
| 360 | Bank charges | $597.74 | - | - | - |
| 378 | Depreciation of fixtures and fittings (owned) | $1,318.81 | - | - | - |
| 430 | Bank interest receivable | - | $3,190.00 | - | - |
| 470 | Corporation tax charge | $50,025.40 | - | - | - |
| 500 | Goodwill cost b/fwd | $150,000.00 | - | - | - |
| 505 | Goodwill accumulated amortisation b/fwd | - | $150,000.00 | - | - |
| 580 | Fixtures and fittings cost b/fwd | $11,796.29 | - | - | - |
| 585 | F & F accumulated depreciation b/fwd | - | $7,101.76 | - | - |
| 588 | F & F depreciation charge | - | $1,173.63 | - | - |
| 600 | Office equipment cost b/fwd | $524.16 | - | - | - |
| 602 | Office equipment additions at cost | $894.99 | - | - | - |
| 605 | Office equipment accumulated depreciation | - | $163.16 | - | - |
| 608 | Office equipment depreciation charge | - | $145.18 | - | - |
| 681 | Trade debtors | $8,879.04 | - | - | - |
| 691 | Other debtors | $84,960.00 | - | - | - |
| 697 | Prepayments | - | - | - | - |
| 750 | Bank current account 1 | $44,564.26 | - | - | - |
| 751 | Bank current account 2 | $8,604.68 | - | - | - |
| 752 | Bank current account 3 | $14,979.48 | - | - | - |
| 753 | Bank current account 4 | $85,000.00 | - | - | - |
| 796 | Trade creditors | - | $4,844.00 | - | - |
| 805 | Credit card account | - | $903.17 | - | - |
| 807 | Accruals | - | $3,250.00 | - | - |
| 810 | Corporation tax control | - | $50,025.24 | - | - |
| 814 | PAYE and NIC creditor | - | - | - | - |
| 817 | VAT Control account | - | $14,427.89 | - | - |
| 830 | Director 1 current account | - | $4,045.45 | - | - |
| 831 | Director 2 current account | - | $3,863.14 | - | - |
| 910 | Ordinary share capital b/fwd | - | $100.00 | - | - |
| 980 | P&l reserve - retained profit and loss account b/fwd | - | $171,684.49 | - | - |
| 988.01 | Ordinary dividend paid - Current period interim dividend | $154,000.00 | - | - | - |
| suspense | suspense | - | - | - | - |