| Document Type: | Trial Balance |
| Company Name: | N/A |
| Client Name: | Williams Motor Company |
| File Name: | api_108dcc07-fec7-43df-9f61-3a22ecc23fff_Williams_Motor_Company_-_YE_05.04.2025_-_Final_TB_1778504089.pdf |
| Upload Date: | May 11, 2026 at 01:07 PM |
| Period Start: | April 06, 2024 |
| Period End: | April 05, 2025 |
| Current Year Profit: | $-13,755.30 |
| Previous Year Profit: | $-13,283.09 |
| Account Code | Account Name | Current Year Debit | Current Year Credit | Previous Year Debit | Previous Year Credit |
|---|---|---|---|---|---|
| 001 | Sales | $125,003.74 | - | $145,623.95 | - |
| 056 | Purchases | $46,935.85 | - | $63,002.11 | - |
| 060 | Direct costs | $13,950.71 | - | $14,545.00 | - |
| 230 | Wages and salaries | $16,167.45 | - | $23,005.60 | - |
| 234 | Staff pensions | $159.60 | - | - | - |
| 242 | Staff training | $59.85 | - | $51.85 | - |
| 244 | Travelling | $100.08 | - | $134.09 | - |
| 251 | Rent | $9,600.00 | - | $9,600.00 | - |
| 253 | Water rates | $211.78 | - | $86.29 | - |
| 254 | Light, heat and power | $1,131.73 | - | $1,393.67 | - |
| 255 | Insurance | $4,159.66 | - | $2,323.76 | - |
| 256 | Use of home as office | $520.00 | - | - | - |
| 260 | Repairs and maintenance | $167.78 | - | $144.70 | - |
| 261 | Repairs and renewals | - | - | $113.38 | - |
| 270 | Telephone and fax | $538.28 | - | $804.62 | - |
| 273 | Office expenses | $108.81 | - | $27.24 | - |
| 274 | Computer software and maintenance costs | $1,822.55 | - | $433.62 | - |
| 276 | Printing, postage and stationery | $7.95 | - | $87.36 | - |
| 284 | Trade subscriptions | $1,207.81 | - | $1,144.67 | - |
| 290 | Hire of plant and machinery | $3,197.00 | - | $3,606.78 | - |
| 300 | Sundry expenses | - | - | $190.33 | - |
| 301 | Cleaning | $1,162.87 | - | $986.31 | - |
| 310 | Motor expenses | $1,919.39 | - | $2,390.41 | - |
| 330 | Advertising | $2,887.98 | - | $3,371.03 | - |
| 340 | Accountancy fees | $1,753.13 | - | $2,118.17 | - |
| 348 | Legal and professional fees | $100.00 | - | - | - |
| 360 | Bank charges | $2,551.65 | - | $1,650.03 | - |
| 377 | Depreciation of plant and machinery | $430.69 | - | $538.37 | - |
| 379 | Depreciation of motor vehicles | $231.75 | - | $309.00 | - |
| 430 | Bank interest receivable | $23.42 | - | - | - |
| 451 | Other interest payable | $187.51 | - | $282.47 | - |
| 570 | Plant and machinery cost b/fwd | $7,238.63 | - | $7,238.63 | - |
| 575 | P & M accumulated depreciation b/fwd | $5,085.17 | - | $4,546.80 | - |
| 578 | P & M depreciation charge | $430.69 | - | $538.37 | - |
| 590 | Motor vehicles cost b/fwd | $1,400.00 | - | $1,400.00 | - |
| 595 | Motor vehicles accumulated depreciation b/fwd | $473.00 | - | $164.00 | - |
| 598 | Motor vehicles depreciation charge | $231.75 | - | $309.00 | - |
| 681 | Trade debtors | $312.00 | - | $2,360.69 | - |
| 697 | Prepayments | - | - | - | - |
| 750 | Bank current account 1 | $6,510.46 | - | $3,860.23 | - |
| 785 | Other loans 1 - under 1yr | - | - | - | - |
| 796 | Trade creditors | - | $3,500.00 | - | $3,239.24 |
| 800 | Wages and salaries control | $195.36 | - | $422.60 | - |
| 801 | Other creditors | - | - | - | - |
| 805 | Credit card account | $2,014.28 | - | $2,432.52 | - |
| 814 | PAYE and NIC creditor | $0.29 | - | $862.80 | - |
| 817 | VAT Control account | $1,338.39 | - | $2,155.31 | - |
| 870 | Other loan 1 (over 1 yr) | $6,288.16 | - | $8,665.38 | - |
| 915 | Current account 1 - Opening balance | $16,196.93 | - | $9,592.14 | - |
| 917 | Current account 1 - Capital introduced | $8,123.31 | - | $4,193.99 | - |
| 918 | Current account 1 - Drawings | $22,798.02 | - | $24,081.87 | - |
| 919 | Current account 1 - Profit share | $13,755.30 | - | $13,283.09 | - |
| 998 | Profit allocation contra account | $13,755.30 | - | $13,283.09 | - |