| Document Type: | Trial Balance |
| Company Name: | N/A |
| Client Name: | C J Francis |
| File Name: | api_e98ffc6a-dbb7-4ac7-9cd3-58cb418cd264_CJ_Francis_-_YE_05.04.2025_-_TB_1777658750.pdf |
| Upload Date: | May 01, 2026 at 06:06 PM |
| Period Start: | April 06, 2024 |
| Period End: | April 05, 2025 |
| Current Year Profit: | $8,770.91 |
| Previous Year Profit: | $25,644.02 |
| Account Code | Account Name | Current Year Debit | Current Year Credit | Previous Year Debit | Previous Year Credit |
|---|---|---|---|---|---|
| 001 | Sales | $141,688.30 | - | $113,462.93 | - |
| 022 | Grants and subsidies | $45,974.72 | - | $49,088.87 | - |
| 052 | Opening stocks - other | $28,250.00 | - | $28,250.00 | - |
| 063 | Direct costs | $77,599.14 | - | $75,926.85 | - |
| 070 | Closing stocks - other | $28,250.00 | - | $28,250.00 | - |
| 101 | Commissions payable | $3,880.61 | - | $3,685.23 | - |
| 251 | Rent | $4,590.90 | - | $2,430.00 | - |
| 252 | Rates | $4,633.56 | - | $4,553.17 | - |
| 254 | Light, heat and power | $3,224.30 | - | $1,458.15 | - |
| 255 | Insurance | $10,109.74 | - | $8,832.96 | - |
| 260 | Repairs and maintenance | $8,396.91 | - | $12,991.50 | - |
| 270 | Telephone and fax | $26.13 | - | $60.00 | - |
| 276 | Printing, postage and stationery | $8.85 | - | - | - |
| 284 | Trade subscriptions | $759.48 | - | $828.02 | - |
| 318 | Motor & tractor expenses | $18,733.49 | - | $18,685.16 | - |
| 343 | Accountancy fees | $1,538.00 | - | $1,164.50 | - |
| 348 | Legal and professional fees | $711.66 | - | $1,266.60 | - |
| 357 | Bank charges | $496.82 | - | $512.00 | - |
| 359 | Hire purchase interest | $330.21 | - | $697.08 | - |
| 379 | Depreciation of plant and machinery | $58,117.22 | - | $53,545.16 | - |
| 381 | Depreciation of motor vehicles | $12,886.21 | - | $5,713.17 | - |
| 390 | (Profit)/loss on disposal of tangible fixed assets | $9,609.30 | - | $55,441.77 | - |
| 540 | Freehold property cost b/fwd | $58,771.75 | - | $58,771.75 | - |
| 570 | Plant and machinery cost b/fwd | $470,202.00 | - | $439,702.00 | - |
| 572 | P & M additions at cost | $15,900.00 | - | $113,000.00 | - |
| 574 | P & M disposals at cost | $38,000.00 | - | $82,500.00 | - |
| 575 | P & M accumulated depreciation b/fwd | $241,367.54 | - | $246,264.15 | - |
| 577 | P & M depreciation elim on disposals | $27,477.30 | - | $58,441.77 | - |
| 578 | P & M depreciation charge | $58,117.22 | - | $53,545.16 | - |
| 590 | Motor vehicles cost b/fwd | $52,633.00 | - | - | - |
| 592 | Motor vehicles additions at cost | $55,500.00 | - | $52,633.00 | - |
| 595 | Motor vehicles accumulated depreciation b/fwd | $5,713.17 | - | - | - |
| 598 | Motor vehicles depreciation charge | $12,886.21 | - | $5,713.17 | - |
| 610 | Herd cost b/fwd | $17,200.00 | - | $17,200.00 | - |
| 670 | Stocks - livestock | $28,250.00 | - | $28,250.00 | - |
| 750 | Bank current account 1 | $18,315.21 | - | $15,234.97 | - |
| 751 | Bank current account 2 | $40,092.21 | - | $40,092.21 | - |
| 796 | Trade creditors | - | $5,456.00 | - | $5,348.00 |
| 817 | VAT Control account | $8,936.87 | - | $9,200.91 | - |
| 840 | HP liability 1 (under 1yr) | - | $19,119.69 | - | $39,097.52 |
| 915 | Current account 1 - Opening balance | - | $400,058.61 | - | $350,922.92 |
| 917 | Current account 1 - Capital introduced | - | $27,876.79 | - | $26,325.50 |
| 918 | Current account 1 - Drawings | $6,545.98 | - | $2,833.83 | - |
| 919 | Current account 1 - Profit share | $8,770.91 | - | $25,644.02 | - |
| 998 | Profit allocation contra account | $8,770.91 | - | $25,644.02 | - |