| Document Type: | Trial Balance |
| Company Name: | Howell Commercial Ltd |
| Client Name: | N/A |
| File Name: | api_baf317a6-3986-4bb2-8957-ee9ea3b568d6_TB_HowellCommercialLtd_31122024_1778163842.pdf |
| Upload Date: | May 07, 2026 at 02:25 PM |
| Period Start: | January 01, 2024 |
| Period End: | December 31, 2024 |
| Current Year Profit: | $41,629.09 |
| Previous Year Profit: | N/A |
| Account Code | Account Name | Current Year Debit | Current Year Credit | Previous Year Debit | Previous Year Credit |
|---|---|---|---|---|---|
| 0000 | Sales | - | $126,076.05 | - | - |
| 0900 | Bank interest receivable | - | $81.75 | - | - |
| 3010 | Directors' salaries - Mr Christopher Howell | $11,880.00 | - | - | - |
| 3011 | Directors' NI - Mr Christopher Howell | $502.32 | - | - | - |
| 3012 | Directors' pension - defined contribution schemes - Mr Christopher Howell | $20,000.00 | - | - | - |
| 3040 | Staff training | $25.00 | - | - | - |
| 3050 | Staff welfare | $887.03 | - | - | - |
| 3081 | Travel and subsistence expenses | $9,764.62 | - | - | - |
| 3100 | Rent | $2,279.16 | - | - | - |
| 3130 | Light and heat | $540.00 | - | - | - |
| 3140 | Repairs and maintenance | $871.28 | - | - | - |
| 3230 | Vehicle running costs | $1,442.77 | - | - | - |
| 3240 | Computer software, consumables and maintenance | $2,202.09 | - | - | - |
| 3260 | Insurance | $1,390.97 | - | - | - |
| 3270 | Printing, postage and stationery | $434.30 | - | - | - |
| 3280 | Advertising and marketing costs | $45.75 | - | - | - |
| 3290 | Telecommunications and data costs | $951.56 | - | - | - |
| 3301 | Accountancy fees | $954.33 | - | - | - |
| 3304 | Consultancy fees | $4,000.00 | - | - | - |
| 3320 | Subscriptions | $7,168.37 | - | - | - |
| 3351 | Bank charges | $47.99 | - | - | - |
| 3360 | Charitable donations | $688.02 | - | - | - |
| 3390 | Sundry expenses | $714.95 | - | - | - |
| 3400 | Depreciation | $4,391.91 | - | - | - |
| 3615 | Bank loan interest | $161.77 | - | - | - |
| 3641 | Hire purchase charges | $1,680.89 | - | - | - |
| 3670 | Late payment tax charges | $12.95 | - | - | - |
| 3800 | Corporation tax charge | $11,490.68 | - | - | - |
| 4130 | Motor vehicles - cost | $28,508.91 | - | - | - |
| 4133 | Motor vehicles - depreciation b/fwd | $5,151.34 | - | - | - |
| 4134 | Motor vehicles - depreciation charge in year | $4,276.34 | - | - | - |
| 4140 | Fixtures and fittings - cost | $285.79 | - | - | - |
| 4143 | Fixtures and fittings - depreciation b/fwd | $85.74 | - | - | - |
| 4144 | Fixtures and fittings - depreciation charge in year | $42.87 | - | - | - |
| 4150 | Computer equipment - cost | $290.83 | - | - | - |
| 4153 | Computer equipment - depreciation b/fwd | $145.42 | - | - | - |
| 4154 | Computer equipment - depreciation charge in year | $72.71 | - | - | - |
| 4400 | Trade debtors | $8,952.43 | - | - | - |
| 4800 | Bank current account | $60.00 | - | - | - |
| 4801 | Bank current account (2) | $11,753.49 | - | - | - |
| 4802 | Bank current account (3) | $9,071.61 | - | - | - |
| 4900 | Prepayments | $273.41 | - | - | - |
| 5000 | Hire purchase less than 1 year | - | $3,735.36 | - | - |
| 5001 | Hire purchase between 1 and 5 years | - | $16,878.09 | - | - |
| 5200 | Trade creditors | - | $26.49 | - | - |
| 5300 | VAT | - | $6,754.18 | - | - |
| 5310 | Corporation tax | - | $11,490.68 | - | - |
| 5400 | Directors loan account - Mr Christopher Howell | $944.36 | - | - | - |
| 7000 | Ordinary shares | - | $100.00 | - | - |
| 8000 | Balance b/fwd | - | $8,863.80 | - | - |
| 8010 | Final dividends paid - Mr Christopher Howell | $41,000.00 | - | - | - |