| Document Type: | Trial Balance |
| Company Name: | N/A |
| Client Name: | Vibe Fitness Ltd |
| File Name: | api_742637a4-4877-42dc-b733-737230886dad_Vibe_FItness_Ltd_-_YE_31.03.2025_-_TB_1778505167.pdf |
| Upload Date: | May 11, 2026 at 01:16 PM |
| Period Start: | April 01, 2024 |
| Period End: | March 31, 2025 |
| Current Year Profit: | $23,568.00 |
| Previous Year Profit: | $21,846.00 |
| Account Code | Account Name | Current Year Debit | Current Year Credit | Previous Year Debit | Previous Year Credit |
|---|---|---|---|---|---|
| 001.00 | Sale of goods, UK | - | $164,065.93 | - | $161,814.61 |
| 056.00 | Purchases | $50,465.56 | - | $55,002.23 | - |
| 060.00 | Direct costs | $3,799.73 | - | $2,823.82 | - |
| 230.00 | Wages and salaries (excluding directors) | $11,896.68 | - | $10,586.40 | - |
| 232.00 | Directors remuneration | $9,100.00 | - | $9,100.00 | - |
| 234.00 | Staff pensions (Defined contribution) | $28.28 | - | - | - |
| 244.00 | Travelling | $317.10 | - | $932.30 | - |
| 251.00 | Rent | $31,220.00 | - | $30,420.00 | - |
| 253.00 | Water rates | $1,017.95 | - | $1,052.82 | - |
| 254.00 | Light, heat and power | $5,581.53 | - | $4,611.92 | - |
| 255.00 | Insurance | $2,339.07 | - | $2,242.92 | - |
| 260.00 | Repairs and maintenance | $5,617.47 | - | $6,606.47 | - |
| 270.00 | Telephone and fax | $1,490.13 | - | $1,353.98 | - |
| 274.00 | Computer software and maintenance costs | $780.40 | - | $29.99 | - |
| 276.00 | Printing, postage and stationery | $452.08 | - | - | - |
| 284.00 | Trade subscriptions | $656.89 | - | $501.72 | - |
| 290.00 | Hire of plant and machinery (Operating leases) | $1,443.08 | - | - | - |
| 300.00 | Sundry expenses | $22.27 | - | $119.88 | - |
| 301.00 | Cleaning | $371.59 | - | $173.71 | - |
| 310.00 | Motor expenses | $1,636.02 | - | $1,930.47 | - |
| 330.00 | Advertising | - | - | $219.96 | - |
| 335.00 | Staff entertaining (allowable for tax) | $1,477.22 | - | $252.76 | - |
| 340.00 | Accountancy fees | $2,475.00 | - | $2,494.17 | - |
| 348.00 | Legal and professional fees | $40.00 | - | - | - |
| 360.00 | Bank charges | $326.23 | - | $508.15 | - |
| 362.00 | Hire purchase interest | $312.85 | - | $479.70 | - |
| 378.00 | Depreciation of fixtures and fittings (owned) | $4,372.56 | - | $2,655.80 | - |
| 430.00 | Bank interest receivable | - | $22.72 | - | $60.98 |
| 445.00 | Bank loan interest payable | $358.66 | - | $418.31 | - |
| 470.00 | Corporation tax charge | $2,922.58 | - | $5,511.90 | - |
| 580.00 | Fixtures and fittings cost b/fwd | $45,339.67 | - | $44,336.00 | - |
| 582.00 | F & F additions at cost | $15,480.92 | - | $1,003.67 | - |
| 585.00 | F & F accumulated depreciation b/fwd | - | $36,786.80 | - | $34,131.00 |
| 588.00 | F & F depreciation charge | $4,372.56 | - | $2,655.80 | - |
| 697.00 | Prepayments | $160.03 | - | $129.75 | - |
| 750.00 | Bank current account 1 | $126,692.59 | - | $117,654.52 | - |
| 780.00 | Bank loan 1 - under 1yr | - | $8,018.00 | - | $8,018.00 |
| 796.00 | Trade creditors | - | $1,404.00 | - | $2,634.00 |
| 803.00 | Pension contributions unpaid | $66.00 | - | - | - |
| 810.00 | Corporation tax control | $2,922.58 | - | $5,511.90 | - |
| 817.00 | VAT Control account | $2,246.64 | - | $2,437.26 | - |
| 830.00 | Director 1 current account | $39,576.73 | - | $31,468.48 | - |
| 863.00 | Bank loan 1 (2-5 yrs) | - | $13,055.51 | - | $15,440.48 |
| 890.00 | HP and finance lease liability 1 (1-2 yrs) | - | $1,492.43 | - | $2,662.78 |
| 910.00 | Ordinary share capital b/fwd | - | $1.00 | - | $1.00 |
| 980.00 | P&l reserve - retained profit and loss account b/fwd | - | $58,163.24 | - | $40,817.03 |
| 988.01 | Ordinary dividend paid - Current period interim dividend | $4,000.00 | - | $4,500.00 | - |