| Document Type: | Trial Balance |
| Company Name: | N/A |
| Client Name: | C J Francis |
| File Name: | api_8a5fc0fe-efc5-4acc-b334-4fcb672a2042_CJ_Francis-__YE_05.04.2026-_TB_BF_1777658754.pdf |
| Upload Date: | May 01, 2026 at 06:06 PM |
| Period Start: | April 06, 2025 |
| Period End: | April 05, 2026 |
| Current Year Profit: | $8,770.91 |
| Previous Year Profit: | N/A |
| Account Code | Account Name | Current Year Debit | Current Year Credit | Previous Year Debit | Previous Year Credit |
|---|---|---|---|---|---|
| 001 | Sales | - | $141,688.30 | - | - |
| 022 | Grants and subsidies | - | $45,974.72 | - | - |
| 052 | Opening stocks - other | - | $28,250.00 | - | - |
| 063 | Direct costs | - | $77,599.14 | - | - |
| 070 | Closing stocks - other | - | $28,250.00 | - | - |
| 101 | Commissions payable | - | $3,880.61 | - | - |
| 251 | Rent | - | $4,590.90 | - | - |
| 252 | Rates | - | $4,633.56 | - | - |
| 254 | Light, heat and power | - | $3,224.30 | - | - |
| 255 | Insurance | - | $10,109.74 | - | - |
| 260 | Repairs and maintenance | - | $8,396.91 | - | - |
| 270 | Telephone and fax | - | $26.13 | - | - |
| 276 | Printing, postage and stationery | - | $8.85 | - | - |
| 284 | Trade subscriptions | - | $759.48 | - | - |
| 318 | Motor & tractor expenses | - | $18,733.49 | - | - |
| 343 | Accountancy fees | - | $1,538.00 | - | - |
| 348 | Legal and professional fees | - | $711.66 | - | - |
| 357 | Bank charges | - | $496.82 | - | - |
| 359 | Hire purchase interest | - | $330.21 | - | - |
| 379 | Depreciation of plant and machinery | - | $58,117.22 | - | - |
| 381 | Depreciation of motor vehicles | - | $12,886.21 | - | - |
| 390 | (Profit)/loss on disposal of tangible fixed assets | - | $9,609.30 | - | - |
| N/A | (Profit) / Loss | - | $8,770.91 | - | - |
| 540 | Freehold property cost b/fwd | $58,771.75 | - | $58,771.75 | - |
| 570 | Plant and machinery cost b/fwd | $448,102.00 | - | $470,202.00 | - |
| 572 | P & M additions at cost | - | $15,900.00 | - | - |
| 574 | P & M disposals at cost | - | $38,000.00 | - | - |
| 575 | P & M accumulated depreciation b/fwd | $272,007.46 | - | $241,367.54 | - |
| 577 | P & M depreciation elim on disposals | - | $27,477.30 | - | - |
| 578 | P & M depreciation charge | - | $58,117.22 | - | - |
| 590 | Motor vehicles cost b/fwd | $108,133.00 | - | $52,633.00 | - |
| 592 | Motor vehicles additions at cost | - | $55,500.00 | - | - |
| 595 | Motor vehicles accumulated depreciation b/fwd | $18,599.38 | - | $5,713.17 | - |
| 598 | Motor vehicles depreciation charge | - | $12,886.21 | - | - |
| 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 | - | $18,315.21 | - |
| 751 | Bank current account 2 | $40,092.21 | - | $40,092.21 | - |
| 796 | Trade creditors | - | $5,456.00 | - | $5,456.00 |
| 817 | VAT Control account | - | $8,936.87 | - | $8,936.87 |
| 840 | HP liability 1 (under 1yr) | - | $19,119.69 | - | $19,119.69 |
| 915 | Current account 1 - Opening balance | $412,618.51 | - | $400,058.61 | - |
| 917 | Current account 1 - Capital introduced | - | $27,876.79 | - | - |
| 918 | Current account 1 - Drawings | - | $6,545.98 | - | - |
| 919 | Current account 1 - Profit share | - | $8,770.91 | - | - |
| 998 | Profit allocation contra account | - | $8,770.91 | - | - |