| Document Type: | Trial Balance |
| Company Name: | N/A |
| Client Name: | Pengellifawr farm |
| File Name: | api_4662713e-f16f-42f8-b9a2-ba1ae4a5072a_Pengellifawr_Farm_YE31.03.25_TB_1778506206.pdf |
| Upload Date: | May 11, 2026 at 01:32 PM |
| Period Start: | April 01, 2024 |
| Period End: | March 31, 2025 |
| Current Year Profit: | $-10,063.45 |
| Previous Year Profit: | $-11,961.00 |
| Account Code | Account Name | Current Year Debit | Current Year Credit | Previous Year Debit | Previous Year Credit |
|---|---|---|---|---|---|
| 001 | Sales | $37,544.61 | - | $46,682.11 | - |
| 022 | Grants and subsidies | $69,543.02 | - | $37,576.07 | - |
| 050 | Opening livestock valuations | $6,684.00 | - | $6,684.00 | - |
| 061 | Livestock - Purchases | $7,980.00 | - | $4,935.00 | - |
| 063 | Direct costs | $24,704.27 | - | $18,428.93 | - |
| 068 | Closing livestock valuations | $6,684.00 | - | $6,684.00 | - |
| 086 | Sub contractor costs | $15,075.25 | - | $18,417.97 | - |
| 101 | Commissions payable | $1,441.61 | - | $1,012.40 | - |
| 115 | Veterinary & medicines | $3,524.81 | - | $1,757.03 | - |
| 126 | Rent | $3,000.00 | - | $1,200.00 | - |
| 127 | Rates | $2,192.05 | - | $2,542.03 | - |
| 130 | Insurance | $530.85 | - | $5,382.22 | - |
| 254 | Light, heat and power | $5,547.28 | - | $6,086.94 | - |
| 260 | Repairs and maintenance | $21,967.13 | - | $4,791.78 | - |
| 270 | Telephone and fax | $235.07 | - | $167.16 | - |
| 284 | Trade subscriptions | $370.19 | - | $829.61 | - |
| 285 | Charitable donations | $32.00 | - | $25.00 | - |
| 318 | Motor & tractor expenses | $4,186.10 | - | $2,062.82 | - |
| 343 | Accountancy fees | $3,345.00 | - | $1,888.00 | - |
| 345 | Consultancy fees | $275.00 | - | $225.00 | - |
| 357 | Bank charges | $174.65 | - | $145.25 | - |
| 379 | Depreciation of plant and machinery | $2,437.86 | - | $2,393.29 | - |
| 380 | Depreciation of fixtures and fittings | $5.06 | - | $6.75 | - |
| 540 | Freehold property cost b/fwd | $62,757.00 | - | $62,757.00 | - |
| 570 | Plant and machinery cost b/fwd | $157,213.00 | - | $155,413.00 | - |
| 572 | P & M additions at cost | $9,300.00 | - | $1,800.00 | - |
| 575 | P & M accumulated depreciation b/fwd | - | $147,340.29 | - | $144,947.00 |
| 578 | P & M depreciation charge | $2,437.86 | - | $2,393.29 | - |
| 580 | Fixtures and fittings cost b/fwd | $1,078.00 | - | $1,078.00 | - |
| 585 | F & F accumulated depreciation b/fwd | - | $1,057.75 | - | $1,051.00 |
| 588 | F & F depreciation charge | $5.06 | - | $6.75 | - |
| 610 | Herd cost b/fwd | $13,331.00 | - | $12,786.00 | - |
| 612 | Herd additions at cost | - | - | $545.00 | - |
| 615 | Herd accumulated depreciation | - | $1,802.16 | - | $1,802.16 |
| 670 | Stocks - livestock | $6,684.00 | - | $6,684.00 | - |
| 697 | Prepayments | $6,519.25 | - | - | - |
| 750 | Bank current account 1 | $114,781.83 | - | $85,699.42 | - |
| 796 | Trade creditors | $777.00 | - | - | - |
| 817 | VAT Control account | $4,469.21 | - | $1,477.57 | - |
| 915 | Current account 1 - Opening balance | $178,039.79 | - | $197,107.60 | - |
| 917 | Current account 1 - Capital introduced | $74,465.98 | - | $2,477.00 | - |
| 918 | Current account 1 - Drawings | $39,856.05 | - | $33,505.81 | - |
| 919 | Current account 1 - Profit share | $10,063.45 | - | $11,961.00 | - |
| 998 | Profit allocation contra account | $10,063.45 | - | $11,961.00 | - |