| Document Type: | Trial Balance |
| Company Name: | N/A |
| Client Name: | Timberline Construction Ltd |
| File Name: | api_3ce3f5dc-6358-4511-9bba-57cca325bf6c_Toberline_TB_BF_1774961236.pdf |
| Upload Date: | March 31, 2026 at 12:55 PM |
| Period Start: | November 01, 2024 |
| Period End: | October 31, 2025 |
| Current Year Profit: | N/A |
| Previous Year Profit: | $83,419.00 |
| Account Code | Account Name | Current Year Debit | Current Year Credit | Previous Year Debit | Previous Year Credit |
|---|---|---|---|---|---|
| 001.00 | Sale of goods, UK | - | $201,601.11 | - | - |
| 056.00 | Purchases | - | $39,709.45 | - | - |
| 060.00 | Direct costs | - | $1,109.85 | - | - |
| 230.00 | Wages and salaries (excluding directors) | - | $15,433.00 | - | - |
| 232.00 | Directors remuneration | - | $20,950.00 | - | - |
| 237.00 | Subcontract cost | - | $9,582.81 | - | - |
| 251.00 | Rent | - | $600.00 | - | - |
| 255.00 | Insurance | - | $1,210.26 | - | - |
| 256.00 | Use of home as office | - | $624.00 | - | - |
| 260.00 | Repairs and maintenance | - | $2,659.11 | - | - |
| 261.00 | Repairs and renewals | - | $843.22 | - | - |
| 274.00 | Computer software and maintenance costs | - | $237.36 | - | - |
| 284.00 | Trade subscriptions | - | $74.00 | - | - |
| 300.00 | Sundry expenses | - | $399.96 | - | - |
| 301.00 | Cleaning | - | $2,789.63 | - | - |
| 310.00 | Motor expenses | - | $13,135.85 | - | - |
| 320.00 | Travel and subsistence | - | $15.60 | - | - |
| 330.00 | Advertising | - | $400.00 | - | - |
| 335.00 | Staff entertaining (allowable for tax) | - | $4,041.31 | - | - |
| 340.00 | Accountancy fees | - | $1,300.00 | - | - |
| 360.00 | Bank charges | - | $217.02 | - | - |
| 377.00 | Depreciation of plant and machinery (owned) | - | $1,600.00 | - | - |
| 379.00 | Depreciation of motor vehicles (owned) | - | $1,250.00 | - | - |
| 570.00 | Plant and machinery cost b/fwd | $8,000.00 | - | $8,000.00 | - |
| 575.00 | P & M accumulated depreciation b/fwd | $1,600.00 | - | - | - |
| 578.00 | P & M depreciation charge | - | $1,600.00 | - | - |
| 590.00 | Motor vehicles cost b/fwd | $14,995.00 | - | $14,995.00 | - |
| 595.00 | Motor vehicles accumulated depreciation b/fwd | $1,250.00 | - | - | - |
| 598.00 | Motor vehicles depreciation charge | - | $1,250.00 | - | - |
| 681.00 | Trade debtors | $5,523.54 | - | $5,523.54 | - |
| 700.00 | Trade debtors | $1,800.00 | - | $1,800.00 | - |
| 750.00 | Bank current account 1 | $12,671.93 | - | $12,671.93 | - |
| 796.00 | Trade creditors | $1,147.08 | - | $1,147.08 | - |
| 805.00 | Credit card account | $3,924.55 | - | $3,924.55 | - |
| 807.00 | Accruals | $1,581.18 | - | $1,581.18 | - |
| 810.00 | Corporation tax control | - | - | - | - |
| 814.00 | PAYE and NIC creditor | $408.00 | - | $408.00 | - |
| 817.00 | VAT Control account | $1,245.19 | - | $1,245.19 | - |
| 830.00 | Director 1 current account | $28.40 | - | $28.40 | - |
| 831.00 | Director 2 current account | $132.70 | - | $132.70 | - |
| 890.00 | HP and finance lease liability 1 (1-2 yrs) | $12,345.23 | - | $12,345.23 | - |
| 901.00 | Deferred tax | $2,538.00 | - | $2,538.00 | - |
| 901.05 | Deferred tax charged to the P&L account | $2,538.00 | - | $2,538.00 | - |
| 980.00 | P&l reserve - retained profit and loss account b/fwd | $24,112.68 | - | - | - |
| 988.01 | Ordinary dividend paid - Current period interim dividend | - | $59,306.00 | - | - |