| Document Type: | Trial Balance |
| Company Name: | Zoe Clews & Associates Ltd |
| Client Name: | N/A |
| File Name: | api_46c42173-2d5e-4505-8467-a156a3955b13_Zoe_Clews___Associates_Ltd_-_Trial_Balance_31_Mar_2026_1777015548.xlsx |
| Upload Date: | April 24, 2026 at 07:30 AM |
| Period Start: | N/A |
| Period End: | March 31, 2026 |
| Current Year Profit: | $40.89 |
| Previous Year Profit: | N/A |
| Account Code | Account Name | Current Year Debit | Current Year Credit | Previous Year Debit | Previous Year Credit |
|---|---|---|---|---|---|
| N/A | Paypal Associates Holding Account | $271.58 | - | - | - |
| 100 | Current Account (548) | $33,748.42 | - | - | - |
| 101 | VAT Savings (417) | $0.85 | - | - | - |
| 102 | Tax Savings (343) | $0.07 | - | - | - |
| 610 | Accounts Receivable | $924.89 | - | - | - |
| 612 | Deposit for Office room | $4,150.00 | - | - | - |
| 710 | Office Equipment | $16,820.66 | - | - | - |
| 711 | Less Accumulated Depreciation on Office Equipment | - | $11,655.26 | - | - |
| 770 | Intangibles | $11,000.00 | - | - | - |
| 771 | Less Accumulated Amortisation on Intangibles | - | $11,000.00 | - | - |
| 800 | Accounts Payable | - | $788.79 | - | - |
| 820 | VAT | - | $7,771.51 | - | - |
| 825 | PAYE Payable | - | $519.87 | - | - |
| 835 | Directors' Loan Account | - | $732.19 | - | - |
| 850 | Suspense | $20.00 | - | - | - |
| 855 | ***Customer Room Deposits (Deposits paid by subletters to Zoe) | - | $583.33 | - | - |
| 904 | Loan - Barclays Bounce Back | - | $7,957.89 | - | - |
| 950 | Capital - x,xxx Ordinary Shares | - | $1.00 | - | - |
| 956 | Equity Dividends | - | $51,750.00 | - | - |
| 960 | Retained Earnings | - | $40.89 | - | - |
| 200 | Sales - Client Fees | - | $82,901.67 | - | - |
| 201 | Sales - Associate Commissions | - | $88,122.11 | - | - |
| 260 | Other Revenue | - | $199.05 | - | - |
| 270 | Interest Income | - | $3.85 | - | - |
| 400 | Advertising & Marketing | $6,954.24 | - | - | - |
| 401 | Bookkeeping & Accountancy fees | $6,073.00 | - | - | - |
| 402 | Professional Fees/Memberships | $47.00 | - | - | - |
| 404 | Bank & Merchant Account Fees | $1,718.71 | - | - | - |
| 412 | Consulting | $894.99 | - | - | - |
| 413 | Virtual Admin Fees | $645.00 | - | - | - |
| 415 | Education & CPD (Courses & Materials) | $3,692.44 | - | - | - |
| 420 | Refreshments & Subsistence | $441.91 | - | - | - |
| 424 | Entertainment - 0% | $1,003.31 | - | - | - |
| 429 | General Expenses | $273.88 | - | - | - |
| 433 | Insurance | $510.63 | - | - | - |
| 437 | Interest Paid | $308.04 | - | - | - |
| 461 | Printing & Stationery | $8.79 | - | - | - |
| 463 | IT Software and Consumables | $740.44 | - | - | - |
| 469 | Rent & Associated Fees | $27,388.45 | - | - | - |
| 473 | Repairs & Maintenance | $105.57 | - | - | - |
| 477 | Salaries | $20,571.07 | - | - | - |
| 478 | Directors' Remuneration | $12,570.00 | - | - | - |
| 480 | Staff Training | $1,623.20 | - | - | - |
| 485 | Subscriptions | $2,709.24 | - | - | - |
| 489 | Telephone & Internet | $445.59 | - | - | - |
| 493 | Travel - National | $1,890.93 | - | - | - |
| 494 | Travel - International | $1,847.85 | - | - | - |