| Document Type: | Trial Balance |
| Company Name: | Timberline Construction ltd |
| Client Name: | N/A |
| File Name: | api_7379fcb1-61df-4685-8e0d-12d9127589e5_Timberline_Construction_ltd_-_Trial_Balance_1774961167.xlsx |
| Upload Date: | March 31, 2026 at 12:47 PM |
| Period Start: | N/A |
| Period End: | October 31, 2025 |
| Current Year Profit: | N/A |
| Previous Year Profit: | N/A |
| Account Code | Account Name | Current Year Debit | Current Year Credit | Previous Year Debit | Previous Year Credit |
|---|---|---|---|---|---|
| 200 | Sales | $318,960.46 | $201,601.11 | - | - |
| 310 | Cost of Goods Sold | $97,332.61 | $39,709.45 | - | - |
| 311 | Waste | $2,834.50 | $2,264.63 | - | - |
| 320 | Direct Wages | $3,210.00 | $15,433.00 | - | - |
| 321 | Subcontractor Costs | $39,135.09 | $9,582.81 | - | - |
| 325 | Direct Expenses | $60.00 | $1,109.85 | - | - |
| 400 | Advertising & Marketing | - | $400.00 | - | - |
| 401 | Audit & Accountancy fees | $2,190.00 | $1,300.00 | - | - |
| 404 | Bank Fees | $539.67 | - | - | - |
| 408 | Cleaning | - | $525.00 | - | - |
| 416 | Depreciation Expense | - | $2,850.00 | - | - |
| 418 | Charitable and Political Donations | $690.00 | - | - | - |
| 420 | Entertainment | $406.21 | $1,340.57 | - | - |
| 424 | Staff welfare | $4,963.44 | $2,700.74 | - | - |
| 429 | General Expenses | $108.33 | $399.96 | - | - |
| 433 | Insurance | $6,533.24 | $1,210.26 | - | - |
| 437 | Interest Paid | $236.96 | $217.02 | - | - |
| 444 | Consumables (tools) | $2,166.03 | $2,561.86 | - | - |
| 446 | Work uniform | $401.23 | $843.22 | - | - |
| 449 | Motor Vehicle Expenses | $9,265.77 | $4,153.18 | - | - |
| 463 | IT Software and Consumables | $540.00 | $237.36 | - | - |
| 469 | Rent | - | $600.00 | - | - |
| 473 | Repairs & Maintenance | $1,561.06 | $97.25 | - | - |
| 477 | Salaries | $26,501.62 | $20,950.00 | - | - |
| 483 | Medical Insurance | $2,241.70 | - | - | - |
| 485 | Subscriptions | $39.98 | $74.00 | - | - |
| 489 | Telephone & Internet | - | $1,800.00 | - | - |
| 493 | Mileage claims, travel and subsistence | $1,624.86 | $8,982.67 | - | - |
| 494 | Travel - International | $1,063.01 | $15.60 | - | - |
| 495 | Use of Home as Office | - | $624.00 | - | - |
| 500 | Corporation Tax | $12,919.97 | $12,412.35 | - | - |
| 501 | Deferred Tax P&L charge | - | $2,538.00 | - | - |
| N/A | Starling Business Account | $2,801.63 | $12,671.93 | - | - |
| N/A | Capital on Tap Account | $217.92 | $3,924.55 | - | - |
| 610 | Accounts Receivable | $12,458.64 | $5,523.54 | - | - |
| 750 | Leasehold Improvements | $6,000.00 | - | - | - |
| 760 | Motor Vehicles | $14,995.00 | $14,995.00 | - | - |
| 761 | Less Accumulated Depreciation on Motor Vehicles | $1,250.00 | $1,250.00 | - | - |
| 763 | Tools | $10,172.02 | $8,000.00 | - | - |
| 766 | Tools accumulated depreciation | $1,600.00 | $1,600.00 | - | - |
| 800 | Accounts Payable | $59.50 | $1,147.08 | - | - |
| 805 | Accruals | $1,581.18 | $1,581.18 | - | - |
| 811 | Credit Card Control Account | $1,581.18 | - | - | - |
| 814 | Wages Payable - Payroll | $13,898.46 | - | - | - |
| 820 | VAT | $6,890.06 | $1,245.19 | - | - |
| 825 | PAYE Payable | $4,656.01 | - | - | - |
| 826 | CIS | $3,346.80 | $408.00 | - | - |
| 830 | Provision for Corporation Tax | $12,412.35 | $12,412.35 | - | - |
| 831 | Deferred tax provision | $2,538.00 | $2,538.00 | - | - |
| 835 | Directors' Loan Account - Daniel | $12,421.60 | $28.40 | - | - |
| 836 | Directors loan account - Paul | $21,483.30 | $132.70 | - | - |
| 910 | Hire Purchase Loan | $11,478.44 | $12,345.23 | - | - |
| 960 | Retained Earnings | $66,668.33 | - | - | - |
| 981 | Dividends (Paul Jones) | $62,863.00 | $29,653.00 | - | - |
| 982 | Dividends (Daniel Collins) | $74,468.00 | $29,653.00 | - | - |