| Document Type: | Trial Balance |
| Company Name: | N/A |
| Client Name: | Michael Thomas TA Glenboi Post Office |
| File Name: | api_2a67079e-fb9d-49df-87c9-937d86de9fd7_Michael_Thomas_TA_Glenboi_Post_Office_-_YE_05.04.2025_-_TB_1778503594.pdf |
| Upload Date: | May 11, 2026 at 12:49 PM |
| Period Start: | April 01, 2024 |
| Period End: | March 31, 2025 |
| Current Year Profit: | $6,045.00 |
| Previous Year Profit: | $25,235.00 |
| Account Code | Account Name | Current Year Debit | Current Year Credit | Previous Year Debit | Previous Year Credit |
|---|---|---|---|---|---|
| 001.00 | Sales | - | $398,910.09 | - | $470,099.14 |
| 050.00 | Opening stock | $10,000.00 | - | $10,000.00 | - |
| 055.00 | Materials | $286,568.74 | - | $341,623.97 | - |
| 065.00 | Closing stock | $15,000.00 | - | $10,000.00 | - |
| 230.00 | Wages and salaries | $65,379.60 | - | $61,487.19 | - |
| 231.00 | Staff NIC (Employers) | $254.83 | - | - | - |
| 234.00 | Staff pensions | $1,399.85 | - | $1,282.97 | - |
| 242.00 | Staff training | - | - | $408.00 | - |
| 250.00 | Rent and rates | $10,098.68 | - | $10,027.19 | - |
| 255.00 | Insurance | $1,853.35 | - | $1,668.62 | - |
| 256.00 | Use of home as office | $312.00 | - | $312.00 | - |
| 260.00 | Repairs and maintenance | $440.00 | - | $630.00 | - |
| 270.00 | Telephone and fax | $977.42 | - | $768.36 | - |
| 276.00 | Printing, postage and stationery | - | - | $6.85 | - |
| 284.00 | Trade subscriptions | $1,126.71 | - | $989.83 | - |
| 300.00 | Sundry expenses | $80.00 | - | $320.00 | - |
| 301.00 | Cleaning | $1,269.52 | - | $1,157.86 | - |
| 340.00 | Accountancy fees | $6,606.43 | - | $1,074.28 | - |
| 345.00 | Consultancy fees | $800.04 | - | $800.04 | - |
| 360.00 | Bank charges | $4,343.56 | - | $6,441.41 | - |
| 362.00 | Hire purchase interest | $362.37 | - | $446.00 | - |
| 370.00 | Amortisation of goodwill | $14,800.00 | - | $14,800.00 | - |
| 451.00 | Other interest payable | $1,192.26 | - | $619.97 | - |
| 500.00 | Goodwill cost b/fwd | $148,000.00 | - | $148,000.00 | - |
| 505.00 | Goodwill accumulated amortisation b/fwd | - | $118,400.00 | - | $103,600.00 |
| 508.00 | Goodwill amortisation charge | $14,800.00 | - | $14,800.00 | - |
| 550.00 | Long leasehold cost b/fwd | $1,000.00 | - | $1,000.00 | - |
| 555.00 | Long leasehold accumulated depreciation b/fwd | - | $1,000.00 | - | $1,000.00 |
| 580.00 | Fixtures and fittings cost b/fwd | $1,000.00 | - | $1,000.00 | - |
| 585.00 | F & F accumulated depreciation b/fwd | - | $1,000.00 | - | $1,000.00 |
| 670.00 | Stocks | $15,000.00 | - | $10,000.00 | - |
| 750.00 | Bank current account 1 | $577.71 | - | $618.38 | - |
| 769.00 | Cash control account | $3,083.23 | - | $3,579.62 | - |
| 780.00 | Bank loan 1 - under 1yr | - | $10,787.55 | - | $11,149.92 |
| 796.00 | Trade creditors | - | - | - | $1,465.37 |
| 801.00 | Other creditors | - | - | - | $557.13 |
| 802.00 | Other creditors 2 | - | $6,000.00 | - | $6,000.00 |
| 803.00 | Pension contributions unpaid | - | $943.46 | - | $922.41 |
| 807.00 | Accruals | - | - | - | $2,590.00 |
| 814.00 | PAYE and NIC creditor | - | $15,488.40 | - | $7,505.41 |
| 817.00 | VAT Control account | - | $11,240.77 | - | $3,663.63 |
| 860.00 | Bank loan 1 (over 1 yr) | - | $3,150.65 | - | $13,938.20 |
| 910.00 | Capital account 1 - opening balance | - | $5,230.83 | - | $23,043.69 |
| 911.00 | Capital account 1 - capital introduced | $312.00 | - | $3,708.93 | - |
| 913.01 | Capital account 1 - drawings (Cash and cheques) | $15,275.79 | - | $11,130.67 | - |
| 914.00 | Capital account 1 - Profit share | - | $6,044.73 | - | $25,234.60 |
| 998.00 | Profit allocation contra account | $6,044.73 | - | $25,234.60 | - |