| 001 |
Sales |
-
|
$594,637.00
|
-
|
$392,150.99
|
| 043 |
Grants and subsidies |
$31,865.00
|
-
|
-
|
-
|
| 050 |
Opening stock |
$288,588.00
|
-
|
-
|
-
|
| 056 |
Purchases |
$287,307.00
|
-
|
$149,969.74
|
-
|
| 060 |
Direct costs |
$12,664.00
|
-
|
$37,719.76
|
-
|
| 065 |
Closing stock |
$325,000.00
|
-
|
-
|
-
|
| 230 |
Wages and salaries |
$125,512.00
|
-
|
$89,164.02
|
-
|
| 251 |
Rent |
$48,457.00
|
-
|
$34,131.55
|
-
|
| 252 |
Rates |
$19,666.00
|
-
|
$6,661.31
|
-
|
| 254 |
Light, heat and power |
$8,583.00
|
-
|
$3,743.64
|
-
|
| 255 |
Insurance |
$4,704.00
|
-
|
$6,507.38
|
-
|
| 260 |
Repairs and maintenance |
-
|
-
|
$102.06
|
-
|
| 261 |
Repairs and renewals |
$602.00
|
-
|
-
|
-
|
| 270 |
Telephone and fax |
$2,160.00
|
-
|
$1,105.66
|
-
|
| 274 |
Computer software and maintenance costs |
$995.00
|
-
|
$718.69
|
-
|
| 276 |
Printing, postage and stationery |
$175.00
|
-
|
$189.51
|
-
|
| 284 |
Trade subscriptions |
$2,088.00
|
-
|
$1,841.68
|
-
|
| 290 |
Hire of plant and machinery |
$824.00
|
-
|
-
|
-
|
| 294 |
Lease of motor vehicles |
$10,025.00
|
-
|
$7,167.18
|
-
|
| 300 |
Sundry expenses |
$513.00
|
-
|
$560.30
|
-
|
| 310 |
Motor expenses |
$16,962.00
|
-
|
$10,133.76
|
-
|
| 320 |
Travel and subsistence |
$80.00
|
-
|
$99.17
|
-
|
| 330 |
Advertising |
$3,598.00
|
-
|
$2,697.05
|
-
|
| 340 |
Accountancy fees |
$8,302.00
|
-
|
$2,872.57
|
-
|
| 348 |
Legal and professional fees |
$5,409.00
|
-
|
$592.50
|
-
|
| 360 |
Bank charges |
$3,779.00
|
-
|
$2,024.85
|
-
|
| 361 |
Credit card charges |
$4,212.00
|
-
|
$2,165.99
|
-
|
| 362 |
Hire purchase interest |
-
|
-
|
$480.48
|
-
|
| 375 |
Depreciation of long leasehold |
$1,505.00
|
-
|
$877.93
|
-
|
| 377 |
Depreciation of plant and machinery |
$5,644.00
|
-
|
$1,929.82
|
-
|
| 378 |
Depreciation of fixtures and fittings |
$5,228.00
|
-
|
$594.80
|
-
|
| 379 |
Depreciation of motor vehicles |
$4,000.00
|
-
|
$2,333.33
|
-
|
| 444 |
Bank interest payable |
$866.00
|
-
|
$727.17
|
-
|
| 448 |
Loan interest |
$29,164.00
|
-
|
-
|
-
|
| 451 |
Other interest payable |
$1,469.00
|
-
|
$1,676.12
|
-
|
| 550 |
Long leasehold cost b/fwd |
$15,050.00
|
-
|
$15,050.12
|
-
|
| 555 |
Long leasehold accumulated depreciation b/fwd |
$2,383.00
|
-
|
$1,505.02
|
-
|
| 558 |
Long leasehold depreciation charge |
$1,505.00
|
-
|
$877.92
|
-
|
| 570 |
Plant and machinery cost b/fwd |
$38,247.00
|
-
|
$38,246.91
|
-
|
| 575 |
P & M accumulated depreciation b/fwd |
$15,355.00
|
-
|
$13,425.66
|
-
|
| 578 |
P & M depreciation charge |
$5,644.00
|
-
|
$1,929.83
|
-
|
| 580 |
Fixtures and fittings cost b/fwd |
$5,635.00
|
-
|
$5,634.96
|
-
|
| 582 |
F & F additions at cost |
$27,588.00
|
-
|
-
|
-
|
| 585 |
F & F accumulated depreciation b/fwd |
$2,950.00
|
-
|
$2,355.76
|
-
|
| 588 |
F & F depreciation charge |
$5,228.00
|
-
|
$594.30
|
-
|
| 590 |
Motor vehicles cost b/fwd |
$20,000.00
|
-
|
$20,000.00
|
-
|
| 595 |
Motor vehicles accumulated depreciation b/fwd |
$11,666.00
|
-
|
$9,333.00
|
-
|
| 598 |
Motor vehicles depreciation charge |
$4,000.00
|
-
|
$2,333.33
|
-
|
| 670 |
Stocks |
$325,000.00
|
-
|
$288,587.54
|
-
|
| 680 |
Sales ledger control account |
$35,376.00
|
-
|
-
|
-
|
| 697 |
Prepayments |
$2,216.00
|
-
|
$21,834.09
|
-
|
| 750 |
Bank current account 1 |
$23,703.00
|
-
|
$4,791.27
|
-
|
| 769 |
Cash control account |
$163.00
|
-
|
-
|
-
|
| 780 |
Bank loan 1 - under 1yr |
-
|
$20,528.00
|
-
|
$20,247.34
|
| 796 |
Trade creditors |
-
|
$61,251.00
|
-
|
$69,489.34
|
| 801 |
Other creditors |
-
|
$39,707.00
|
-
|
$7,038.85
|
| 802 |
Other creditors 2 |
-
|
-
|
-
|
$3,552.92
|
| 803 |
Pension contributions unpaid |
-
|
$269.00
|
-
|
$519.35
|
| 805 |
Credit card account |
$7,753.00
|
-
|
-
|
-
|
| 807 |
Accruals |
-
|
$1,675.00
|
-
|
$2,555.41
|
| 814 |
PAYE and NIC creditor |
-
|
$3,198.00
|
-
|
$7,224.28
|
| 817 |
VAT Control account |
-
|
$18,037.00
|
-
|
$32,854.88
|
| 840 |
HP liability 1 (under 1yr) |
-
|
$4,000.00
|
-
|
$4,000.00
|
| 860 |
Bank loan 1 (over 1 yr) |
-
|
$4,927.00
|
-
|
$25,735.95
|
| 883 |
Other creditors |
-
|
$21,500.00
|
-
|
$46,000.00
|
| 890 |
HP and finance lease liability 1 (over 1 yr) |
-
|
$667.00
|
-
|
$4,666.77
|
| 910 |
Capital account 1 - opening balance |
-
|
$20,738.00
|
-
|
$20,901.24
|
| 911 |
Capital account 1 - capital introduced |
$26.00
|
-
|
-
|
-
|
| 913 |
Capital account 1 - Drawings |
$30,587.00
|
-
|
$16,517.66
|
-
|
| 914 |
Capital account 1 - Profit share |
-
|
$47,337.30
|
-
|
$11,681.49
|
| 920 |
Capital account 2 - opening balance |
-
|
$107,584.00
|
-
|
$90,434.41
|
| 921 |
Capital account 2 - capital introduced |
$66,343.00
|
-
|
$10,141.48
|
-
|
| 923 |
Capital account 2 - Drawings |
$3,372.00
|
-
|
-
|
-
|
| 924 |
Capital account 2 - Profit share |
-
|
$5,259.70
|
-
|
$11,681.48
|
| 998 |
Profit allocation contra account |
-
|
$52,597.00
|
-
|
$23,362.97
|