| Document Type: | Trial Balance |
| Company Name: | N/A |
| Client Name: | J & B Properties (Midlands) Ltd |
| File Name: | api_a2bc5dbf-60a1-4583-bcc8-daddda57e8db_N1_1775112220.pdf |
| Upload Date: | April 02, 2026 at 06:48 AM |
| Period Start: | January 01, 2024 |
| Period End: | December 31, 2024 |
| Current Year Profit: | $16,222.00 |
| Previous Year Profit: | $53,128.00 |
| Account Code | Account Name | Current Year Debit | Current Year Credit | Previous Year Debit | Previous Year Credit |
|---|---|---|---|---|---|
| 002.00 | Rent receivable | - | $31,556.18 | - | $28,876.33 |
| 060.00 | Management fees | - | $2,172.02 | - | $2,036.50 |
| 241.00 | Commissions payable | - | - | - | - |
| 251.00 | Rent | $12,960.00 | - | $9,600.17 | - |
| 252.00 | Rates | $123.45 | - | - | - |
| 254.00 | Light, heat and power | - | - | $112.42 | - |
| 255.00 | Insurance | - | - | - | - |
| 260.00 | Repairs and maintenance | $375.50 | - | $2,434.77 | - |
| 284.00 | Trade subscriptions | $120.00 | - | $180.00 | - |
| 340.00 | Accountancy fees | $1,741.00 | - | $1,639.00 | - |
| 348.00 | Legal and professional fees | $714.00 | - | $2,095.00 | - |
| 415.00 | Gain/(loss) from investment property | - | $12,000.00 | - | $51,218.57 |
| 445.00 | Bank loan interest payable | $8,973.12 | - | $8,868.99 | - |
| 470.00 | Corporation tax charge | $154.85 | - | - | - |
| 610.00 | Investment properties cost or fair value b/fwd | $339,000.00 | - | $287,781.43 | - |
| 611.00 | Investment properties additions | - | - | - | - |
| 616.00 | Investment properties fair value adjustments | - | $12,000.00 | - | $51,218.57 |
| 688.00 | Owed by/(from) group undertakings | - | - | - | - |
| 691.00 | Other debtors | $200.00 | - | $200.00 | - |
| 697.00 | Prepayments | $23.22 | - | $161.76 | - |
| 698.00 | Accrued income | $266.67 | - | $205.48 | - |
| 750.00 | Bank current account 1 | $13,056.89 | - | $7,130.25 | - |
| 796.00 | Trade creditors | - | $160.48 | - | $73.97 |
| 801.00 | Other creditors | - | $95,387.60 | - | $94,115.36 |
| 807.00 | Accruals | - | $1,607.00 | - | $1,500.00 |
| 808.00 | Deferred income | - | $193.55 | - | $187.10 |
| 810.00 | Corporation tax control | $154.85 | - | - | - |
| 830.00 | Director 1 current account | $12,500.00 | - | $12,500.00 | - |
| 831.00 | Director 2 current account | $12,500.00 | - | $12,500.00 | - |
| 866.00 | Bank loan 1 (over 5 yrs) | - | $75,995.00 | - | $75,995.00 |
| 867.00 | Bank loan 2 (over 5 yrs) | - | $105,000.00 | - | $105,000.00 |
| 910.00 | Ordinary share capital b/fwd | - | $2.00 | - | $2.00 |
| 980.00 | P&l reserve - retained profit and loss account b/fwd | - | $44,824.06 | - | $8,303.99 |