| Document Type: | Trial Balance |
| Company Name: | N/A |
| Client Name: | Restan Associates Limited |
| File Name: | api_e9c6cfd4-1558-4025-be50-4b4691cf5e34_Restan_Associates_Ltd-_YE_31.03.2026-_TB_BF_1777443470.pdf |
| Upload Date: | April 29, 2026 at 06:19 AM |
| Period Start: | April 01, 2025 |
| Period End: | March 31, 2026 |
| Current Year Profit: | N/A |
| Previous Year Profit: | $9,601.00 |
| Account Code | Account Name | Current Year Debit | Current Year Credit | Previous Year Debit | Previous Year Credit |
|---|---|---|---|---|---|
| 001.00 | Sale of goods, UK | - | $91,773.94 | - | - |
| 230.00 | Wages and salaries (excluding directors) | - | $12,570.00 | - | - |
| 232.00 | Directors remuneration | - | $25,140.00 | - | - |
| 237.00 | Subcontract cost | - | $1,065.00 | - | - |
| 255.00 | Insurance | - | $2,333.19 | - | - |
| 256.00 | Use of home as office | - | $520.00 | - | - |
| 260.00 | Repairs and maintenance | - | $205.48 | - | - |
| 270.00 | Telephone and fax | - | $333.82 | - | - |
| 274.00 | Computer software and maintenance costs | - | $364.85 | - | - |
| 276.00 | Printing, postage and stationery | - | $65.63 | - | - |
| 284.00 | Trade subscriptions | - | $118.89 | - | - |
| 320.00 | Travel and subsistence | - | $34,190.95 | - | - |
| 340.00 | Accountancy fees | - | $2,478.04 | - | - |
| 348.00 | Legal and professional fees | - | $44.11 | - | - |
| 360.00 | Bank charges | - | $102.00 | - | - |
| 430.00 | Bank interest receivable | - | $101.84 | - | - |
| 451.00 | Other interest payable | - | $490.83 | - | - |
| 470.00 | Corporation tax charge | - | $2,252.07 | - | - |
| 650.01 | FA investment - unlisted other shares bfwd | $10,000.00 | - | $10,000.00 | - |
| 680.00 | Sales ledger control account | $3,360.00 | - | $3,360.00 | - |
| 706.00 | Other debtors | $100.00 | - | $100.00 | - |
| 750.00 | Bank current account 1 | $2,208.42 | - | $2,208.42 | - |
| 751.00 | Bank current account 2 | $16,001.19 | - | $16,001.19 | - |
| 752.00 | Bank current account 3 | $2,197.02 | - | $2,197.02 | - |
| 753.00 | Bank current account 4 | - | - | - | - |
| 796.00 | Trade creditors | - | $2,661.52 | - | $2,661.52 |
| 805.00 | Credit card account | $32.82 | - | $32.82 | - |
| 810.00 | Corporation tax control | $2,252.07 | - | $2,252.07 | - |
| 814.00 | PAYE and NIC creditor | - | - | - | - |
| 817.00 | VAT Control account | $9,519.20 | - | $9,519.20 | - |
| 830.00 | Director 1 current account | $1,108.34 | - | $1,108.34 | - |
| 860.00 | Bank loan 1 (1-2 yrs) | - | $4,329.96 | - | $4,329.96 |
| 863.00 | Bank loan 1 (2-5 yrs) | - | $13,331.88 | - | $13,331.88 |
| 910.00 | Ordinary share capital b/fwd | - | $2.00 | - | $2.00 |
| 980.00 | P&l reserve - retained profit and loss account b/fwd | $628.84 | - | $1,027.92 | - |
| 988.01 | Ordinary dividend paid - Current period interim dividend | - | $10,000.00 | - | - |