| Document Type: | Trial Balance |
| Company Name: | N/A |
| Client Name: | Louwis Groundworks Limited |
| File Name: | api_70db2851-8ce4-41cb-b7cc-145d0f90aaa1_Louwis_Groundworks_Ltd_YE_31.03.2025-_TB_1777287236.pdf |
| Upload Date: | April 27, 2026 at 10:55 AM |
| Period Start: | April 01, 2024 |
| Period End: | March 31, 2025 |
| Current Year Profit: | $4,264.00 |
| Previous Year Profit: | $-4,679.00 |
| Account Code | Account Name | Current Year Debit | Current Year Credit | Previous Year Debit | Previous Year Credit |
|---|---|---|---|---|---|
| 001.00 | Sale of goods, UK | - | $275,419.20 | - | $268,862.34 |
| 048.00 | Management charges receivable | - | - | - | $35,945.67 |
| 055.00 | Materials | $2,202.20 | - | $4,000.00 | - |
| 056.00 | Purchases | $1,152.00 | - | $5,473.20 | - |
| 077.00 | Subcontract cost | $191,601.00 | - | $129,337.95 | - |
| 230.00 | Wages and salaries (excluding directors) | $8,512.87 | - | $43,836.13 | - |
| 232.00 | Directors remuneration | $27,120.43 | - | $38,864.35 | - |
| 233.00 | Directors NIC (Employers) | $2,486.82 | - | - | - |
| 236.00 | Private health insurance | $233.99 | - | - | - |
| 237.00 | Subcontract cost | $594.57 | - | - | - |
| 244.00 | Travelling | $2,557.66 | - | $3,259.65 | - |
| 248.00 | Redundancy costs | - | - | $30,000.00 | - |
| 251.00 | Rent | $10,399.92 | - | $10,399.92 | - |
| 254.00 | Light, heat and power | $6,187.71 | - | $11,757.52 | - |
| 255.00 | Insurance | $2,893.62 | - | $4,165.37 | - |
| 260.00 | Repairs and maintenance | $2,913.02 | - | $3,116.81 | - |
| 270.00 | Telephone and fax | $1,689.75 | - | $1,861.24 | - |
| 273.00 | Office expenses | $639.78 | - | $2,642.92 | - |
| 274.00 | Computer software and maintenance costs | $762.89 | - | - | - |
| 276.00 | Printing, postage and stationery | $2.42 | - | $352.17 | - |
| 285.00 | Charitable donations | - | - | $614.75 | - |
| 290.00 | Hire of plant and machinery (Operating leases) | - | - | $143.72 | - |
| 310.00 | Motor expenses | $2,631.04 | - | $11,420.77 | - |
| 330.00 | Advertising | - | - | $3,409.46 | - |
| 335.00 | Staff entertaining (allowable for tax) | - | - | $225.46 | - |
| 340.00 | Accountancy fees | $2,602.40 | - | $3,507.60 | - |
| 360.00 | Bank charges | $1,371.89 | - | $649.13 | - |
| 379.00 | Depreciation of motor vehicles (owned) | - | - | $1,686.88 | - |
| 380.00 | Depreciation of office equipment (owned) | $684.68 | - | $684.68 | - |
| 386.00 | (Profit)/loss on disposal of tangible fixed assets | - | - | $2,863.63 | - |
| 444.00 | Bank interest payable | $793.79 | - | $940.58 | - |
| 470.00 | Corporation tax charge | $1,120.76 | - | - | - |
| 590.00 | Motor vehicles cost b/fwd | - | - | $13,495.00 | - |
| 594.00 | Motor vehicles disposals at cost | - | - | $13,495.00 | - |
| 595.00 | Motor vehicles accumulated depreciation b/fwd | - | - | $9,671.75 | - |
| 597.00 | Motor vehicles depreciation elim on disposals | - | - | $11,358.63 | - |
| 598.00 | Motor vehicles depreciation charge | - | - | $1,686.88 | - |
| 600.00 | Office equipment cost b/fwd | $2,738.71 | - | $2,738.71 | - |
| 605.00 | Office equipment accumulated depreciation b/fwd | $1,018.55 | - | $333.87 | - |
| 608.00 | Office equipment depreciation charge | $684.68 | - | $684.68 | - |
| 681.00 | Trade debtors | $17,590.20 | - | $5,099.60 | - |
| 691.00 | Other debtors | $30,000.00 | - | $30,000.00 | - |
| 750.00 | Bank current account 1 | $116,615.27 | - | $1,882.64 | - |
| 796.00 | Trade creditors | - | $4,000.00 | - | $4,000.00 |
| 800.00 | Wages and salaries control | $4,520.95 | - | $3,485.60 | - |
| 801.00 | Other creditors | - | $279.60 | - | $271.20 |
| 807.00 | Accruals | - | $1,750.00 | - | $2,400.00 |
| 808.00 | Deferred income - government grants | - | $122,008.57 | - | - |
| 810.00 | Corporation tax control | $1,120.76 | - | - | - |
| 814.00 | PAYE and NIC creditor | - | $568.22 | - | $864.64 |
| 817.00 | VAT Control account | - | $1,906.79 | - | $809.03 |
| 830.00 | Director 1 current account | $819.17 | - | - | $6,906.79 |
| 831.00 | Director 2 current account | $9,250.00 | - | - | $10,000.00 |
| 860.00 | Bank loan 1 (1-2 yrs) | - | $6,209.76 | - | $6,209.76 |
| 863.00 | Bank loan 1 (2-5 yrs) | - | $22,494.08 | - | $28,049.60 |
| 910.01 | Ordinary share capital class 1 - bfwd | - | $1.00 | - | $1.00 |
| 910.02 | Ordinary share capital class 2 - bfwd | - | $1.00 | - | $1.00 |
| 980.00 | P&l reserve - retained profit and loss account b/fwd | - | $11,135.42 | - | $25,814.04 |
| 988.01 | Ordinary dividend paid - Current period interim dividend | - | - | - | $10,000.00 |