| Document Type: | Trial Balance |
| Company Name: | Abby Keast Limited |
| Client Name: | N/A |
| File Name: | api_51332a2a-5bc1-40fb-be31-87ce2a849ee6_Abby_Keast_Limited__-_Trial_Balance_1777961530.xlsx |
| Upload Date: | May 05, 2026 at 06:12 AM |
| Period Start: | N/A |
| Period End: | February 28, 2026 |
| Current Year Profit: | $32.38 |
| Previous Year Profit: | $-352.69 |
| Account Code | Account Name | Current Year Debit | Current Year Credit | Previous Year Debit | Previous Year Credit |
|---|---|---|---|---|---|
| 200 | Sales | $62,495.48 | $62,708.07 | - | - |
| 310 | Cost of Goods Sold | $19,567.98 | $29,104.54 | - | - |
| 321 | Closing Stock | - | $7,000.00 | - | - |
| 325 | Direct Expenses | $102.82 | $6,086.64 | - | - |
| 326 | Selling Fees | - | $63.24 | - | - |
| 361 | Opening Stock | - | $7,768.00 | - | - |
| 400 | Advertising & Marketing | $2,488.93 | $137.00 | - | - |
| 401 | Audit & Accountancy fees | $2,713.20 | $2,504.20 | - | - |
| 404 | Bank Fees | $327.68 | $273.47 | - | - |
| 416 | Depreciation Expense | $227.47 | $361.57 | - | - |
| 420 | Entertainment-100% business | - | $307.72 | - | - |
| 425 | Postage, Freight & Courier | $5,670.91 | $139.23 | - | - |
| 429 | General Expenses | $19.98 | $6.99 | - | - |
| 445 | Light, Power, Heating | $2,136.72 | $1,917.93 | - | - |
| 449 | Motor Vehicle Expenses | $15.07 | - | - | - |
| 461 | Printing & Stationery | $60.72 | $129.66 | - | - |
| 463 | IT Software and Consumables | $414.91 | $237.97 | - | - |
| 469 | Rent | $4,681.89 | $3,278.59 | - | - |
| 473 | Repairs & Maintenance | $104.77 | $285.06 | - | - |
| 478 | Directors' Remuneration | $12,500.04 | $12,500.04 | - | - |
| 479 | Employers National Insurance | $960.13 | $469.20 | - | - |
| 482 | Pensions Costs | $2,200.00 | $1,200.00 | - | - |
| 489 | Telephone & Internet | $451.80 | $395.37 | - | - |
| 493 | Travel - National | $877.46 | $2,353.46 | - | - |
| 500 | Corporation Tax | - | $8.50 | - | - |
| N/A | Tide Current Account | $1,174.41 | $1,521.62 | - | - |
| N/A | ABBY KEAST LIMITED - Tax | $9,044.99 | - | - | - |
| 621 | Stock | $7,000.00 | $7,000.00 | - | - |
| 720 | Computer Equipment | $1,181.66 | $1,181.66 | - | - |
| 721 | Less Accumulated Depreciation on Computer Equipment | $662.28 | $434.81 | - | - |
| 800 | Accounts Payable | $7,429.52 | $825.75 | - | - |
| 820 | VAT | $390.88 | - | - | - |
| 825 | PAYE Payable | $143.75 | $143.75 | - | - |
| 830 | Provision for Corporation Tax | $8.50 | $8.50 | - | - |
| 835 | Directors' Loan Account | $1,093.69 | $7,658.09 | - | - |
| 950 | Capital - x,xxx Ordinary Shares | $100.00 | $100.00 | - | - |
| 960 | Retained Earnings | $32.38 | $352.69 | - | - |