| Document Type: | Trial Balance |
| Company Name: | N/A |
| Client Name: | Dragon Air Conditioning (Service) Limited |
| File Name: | api_731bb15b-7c14-43da-b9e4-11a0ae7d0c05_Dragon_Air_Conditioning__Services__Ltd_Accs_YE_31_March_2026_-_Opening_TB_1777291116.pdf |
| Upload Date: | April 27, 2026 at 12:14 PM |
| Period Start: | April 01, 2025 |
| Period End: | March 31, 2026 |
| Current Year Profit: | N/A |
| Previous Year Profit: | $153,861.00 |
| Account Code | Account Name | Current Year Debit | Current Year Credit | Previous Year Debit | Previous Year Credit |
|---|---|---|---|---|---|
| 001.00 | Sale of goods, UK | - | $2,120,964.45 | - | - |
| 045.00 | Other operating income | - | $73.80 | - | - |
| 050.00 | Opening raw materials | - | $18,000.00 | - | - |
| 051.00 | Opening work in progress | - | $48,000.00 | - | - |
| 056.00 | Purchases | - | $693,203.30 | - | - |
| 077.00 | Subcontract cost | - | $606,117.96 | - | - |
| 230.00 | Wages and salaries (excluding directors) | - | $315,044.38 | - | - |
| 231.00 | Staff NIC (Employers) | - | $29,348.96 | - | - |
| 232.00 | Directors remuneration | - | $12,756.00 | - | - |
| 234.00 | Staff pensions (Defined contribution) | - | $5,888.46 | - | - |
| 242.00 | Staff training | - | $2,285.33 | - | - |
| 243.00 | Staff welfare | - | $2,775.37 | - | - |
| 244.00 | Travelling | - | $28,193.14 | - | - |
| 251.00 | Rent | - | $2,400.00 | - | - |
| 252.00 | Rates | - | $1,844.87 | - | - |
| 254.00 | Light, heat and power | - | $1,800.00 | - | - |
| 255.00 | Insurance | - | $17,049.43 | - | - |
| 261.00 | Repairs and renewals | - | $2,027.75 | - | - |
| 270.00 | Telephone and fax | - | $8,525.51 | - | - |
| 273.00 | Office expenses | - | $5,520.00 | - | - |
| 274.00 | Computer software and maintenance costs | - | $2,981.63 | - | - |
| 276.00 | Printing, postage and stationery | - | $1,379.13 | - | - |
| 284.00 | Trade subscriptions | - | $2,752.41 | - | - |
| 285.00 | Charitable donations | - | $1,000.00 | - | - |
| 300.00 | Sundry expenses | - | $3,296.20 | - | - |
| 301.00 | Cleaning | - | $1,000.00 | - | - |
| 310.00 | Motor expenses | - | $62,835.40 | - | - |
| 312.00 | Motor insurance | - | $6,419.35 | - | - |
| 314.00 | Car hire and leasing expenses (Operating leases) | - | $20,672.32 | - | - |
| 340.00 | Accountancy fees | - | $6,948.00 | - | - |
| 346.00 | Management fees | - | $8,940.75 | - | - |
| 354.00 | Bad debts written off | - | $2,585.76 | - | - |
| 360.00 | Bank charges | - | $210.00 | - | - |
| 362.00 | Hire purchase interest | - | $296.90 | - | - |
| 379.00 | Depreciation of motor vehicles (owned) | - | $5,580.71 | - | - |
| 380.00 | Depreciation of office equipment (owned) | - | $996.15 | - | - |
| 445.00 | Bank loan interest payable | - | $509.13 | - | - |
| 470.00 | Corporation tax charge | - | $37,993.25 | - | - |
| 590.00 | Motor vehicles cost b/fwd | $37,821.00 | - | $37,821.00 | - |
| 595.00 | Motor vehicles accumulated depreciation b/fwd | $21,078.87 | - | $15,498.16 | - |
| 598.00 | Motor vehicles depreciation charge | - | $5,580.71 | - | - |
| 600.00 | Office equipment cost b/fwd | $7,874.65 | - | $7,874.65 | - |
| 605.00 | Office equipment accumulated depreciation b/fwd | $6,017.48 | - | $5,021.33 | - |
| 608.00 | Office equipment depreciation charge | - | $996.15 | - | - |
| 670.00 | Stocks | - | - | - | - |
| 672.00 | Work in progress | - | - | - | - |
| 681.00 | Trade debtors | $660,609.51 | - | $660,609.51 | - |
| 691.00 | Other debtors | $50,000.00 | - | $50,000.00 | - |
| 750.00 | Bank current account 1 | $240,976.52 | - | $240,976.52 | - |
| 760.00 | Bank deposit account 1 | $30,265.14 | - | $30,265.14 | - |
| 769.00 | Cash control account | $100.00 | - | $100.00 | - |
| 780.00 | Bank loan 1 - under 1yr | - | $10,000.00 | - | $10,000.00 |
| 796.00 | Trade creditors | - | $646,704.11 | - | $646,704.11 |
| 801.00 | Other creditors | - | $35,266.50 | - | $35,266.50 |
| 803.00 | Pension contributions unpaid | - | $101.26 | - | $101.26 |
| 805.00 | Credit card account | - | $5,032.55 | - | $5,032.55 |
| 807.00 | Accruals | - | $102,100.00 | - | $102,100.00 |
| 810.00 | Corporation tax control | - | $1,874.03 | - | $1,874.03 |
| 814.00 | PAYE and NIC creditor | - | $16,890.51 | - | $16,890.51 |
| 815.00 | ATOE | - | - | - | - |
| 817.00 | VAT Control account | - | $98,673.76 | - | $98,673.76 |
| 830.00 | Director 1 current account | - | $5,100.00 | - | $5,100.00 |
| 840.00 | HP and finance lease liability 1 (under 1yr) | - | $7,636.89 | - | $7,636.89 |
| 863.00 | Bank loan 1 (2-5 yrs) | - | $4,852.62 | - | $4,852.62 |
| 890.00 | HP and finance lease liability 1 (1-2 yrs) | - | $16,962.69 | - | $16,962.69 |
| 910.01 | Ordinary share capital class 1 - bfwd | - | $51.00 | - | $51.00 |
| 910.02 | Ordinary share capital class 2 - bfwd | - | $49.00 | - | $49.00 |
| 980.00 | P&l reserve - retained profit and loss account b/fwd | - | $59,658.07 | - | $8,797.37 |
| 988.01 | Ordinary dividend paid - Current period interim dividend | - | $45,000.00 | - | - |
| 990.01 | Ordinary class 2 dividend paid - Current period interim dividend | - | $58,000.00 | - | - |