| Document Type: | Trial Balance |
| Company Name: | N/A |
| Client Name: | Restan Associates Limited |
| File Name: | api_8d777999-c032-439b-af39-527b69bce0db_Restan_Associates_Ltd_YE31.03.2025_TB_1777443482.pdf |
| Upload Date: | April 29, 2026 at 06:20 AM |
| Period Start: | April 01, 2024 |
| Period End: | March 31, 2025 |
| Current Year Profit: | $9,601.00 |
| Previous Year Profit: | $68,820.00 |
| 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 | - | $187,395.68 |
| 060.00 | Direct costs | - | - | $170.11 | - |
| 230.00 | Wages and salaries (excluding directors) | $12,570.00 | - | $14,970.00 | - |
| 232.00 | Directors remuneration | $25,140.00 | - | $25,140.00 | - |
| 237.00 | Subcontract cost | $1,065.00 | - | - | - |
| 255.00 | Insurance | $2,333.19 | - | $2,370.03 | - |
| 256.00 | Use of home as office | $520.00 | - | $520.00 | - |
| 260.00 | Repairs and maintenance | $205.48 | - | $471.69 | - |
| 270.00 | Telephone and fax | $333.82 | - | $1,179.29 | - |
| 274.00 | Computer software and maintenance costs | $364.85 | - | $50.30 | - |
| 276.00 | Printing, postage and stationery | $65.63 | - | $688.23 | - |
| 284.00 | Trade subscriptions | $118.89 | - | $271.14 | - |
| 286.00 | Political donations | - | - | $685.01 | - |
| 320.00 | Travel and subsistence | $34,190.95 | - | $49,716.65 | - |
| 340.00 | Accountancy fees | $2,478.04 | - | $2,135.56 | - |
| 348.00 | Legal and professional fees | $44.11 | - | $33.33 | - |
| 360.00 | Bank charges | $102.00 | - | $102.00 | - |
| 430.00 | Bank interest receivable | - | $101.84 | - | $339.93 |
| 451.00 | Other interest payable | $490.83 | - | $701.66 | - |
| 470.00 | Corporation tax charge | $2,252.07 | - | $19,710.71 | - |
| 650.01 | FA investment - unlisted other shares bfwd | $10,000.00 | - | $10,000.00 | - |
| 680.00 | Sales ledger control account | $3,360.00 | - | - | - |
| 706.00 | Other debtors | $100.00 | - | $17,999.00 | - |
| 750.00 | Bank current account 1 | $2,208.42 | - | $973.38 | - |
| 751.00 | Bank current account 2 | $16,001.19 | - | $14,039.68 | - |
| 752.00 | Bank current account 3 | $2,197.02 | - | $2,528.69 | - |
| 753.00 | Bank current account 4 | - | - | $8.00 | - |
| 796.00 | Trade creditors | - | $2,661.52 | - | $2,183.52 |
| 805.00 | Credit card account | $32.82 | - | - | - |
| 810.00 | Corporation tax control | $2,252.07 | - | $19,698.77 | - |
| 814.00 | PAYE and NIC creditor | - | - | $481.72 | - |
| 817.00 | VAT Control account | $9,519.20 | - | $4,935.20 | - |
| 830.00 | Director 1 current account | $1,108.34 | - | $6,111.42 | - |
| 860.00 | Bank loan 1 (1-2 yrs) | - | $4,329.96 | - | $9,999.16 |
| 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 | - | $1,027.92 | - | $208.02 |
| 988.01 | Ordinary dividend paid - Current period interim dividend | $10,000.00 | - | $48,000.00 | - |
| 990.01 | Ordinary class 2 dividend paid - Current period interim dividend | - | - | $20,000.00 | - |