| Document Type: | Trial Balance |
| Company Name: | Cormack HR Ltd |
| Client Name: | KAG Accountancy |
| File Name: | api_af0c3222-65db-4d9b-9f94-b97eacd88ddc_Cormack_HR_Ltd_31.03.2025_1775115200.xlsx |
| Upload Date: | April 02, 2026 at 07:35 AM |
| Period Start: | April 01, 2024 |
| Period End: | March 31, 2025 |
| Current Year Profit: | $2,136.91 |
| Previous Year Profit: | N/A |
| Account Code | Account Name | Current Year Debit | Current Year Credit | Previous Year Debit | Previous Year Credit |
|---|---|---|---|---|---|
| 4150 | Computer equipment - cost | $3,252.50 | - | $3,252.50 | - |
| 4153 | Computer equipment - depreciation b/fwd | - | $2,919.44 | - | $2,440.86 |
| 4154 | Computer equipment - depreciation charge in year | - | $333.06 | - | $478.58 |
| 4400 | Trade debtors | $10,751.67 | - | $4,889.24 | - |
| 4800 | Bank current account | $430.47 | - | $3,484.36 | - |
| 4810 | Bank deposit account | $236.21 | - | $150.19 | - |
| 5310 | Corporation tax | - | $702.43 | - | $702.43 |
| 5320 | Other taxes and social security (NIC & income Tax Payable) | - | $12,758.00 | - | $7,371.25 |
| 5320 | Other taxes and social security (PAYE Payable) | $9,196.93 | - | $4,677.73 | - |
| 5360 | Accruals and deferred income | - | $1,085.00 | - | $660.00 |
| 5400 | Directors loan account - Ms Zoe Cormack | - | $4,276.06 | - | $8,729.20 |
| 5402 | Directors loan account - drawings - Ms Zoe Cormack | $600.00 | - | $4,453.13 | - |
| 5401 | Directors loan account - capital introduced - Ms Zoe Cormack | - | $360.00 | - | - |
| 7000 | Ordinary shares | - | $10.00 | - | $10.00 |
| 8000 | Balance b/fwd | $2,136.91 | - | $3,644.50 | - |
| 8010 | Final dividends paid - Ms Zoe Cormack | - | - | $1,000.00 | - |
| 200 | Sales | - | $51,196.01 | - | $56,037.43 |
| 3010 | Directors salaries - Ms Zoe Cormack | $35,083.30 | - | $39,661.14 | - |
| 3011 | Directors NI - Ms Zoe Cormack | $3,585.69 | - | $4,217.44 | - |
| 3100 | Rent | $5,100.00 | - | $4,250.00 | - |
| 3190 | Use of private residence | $120.00 | - | $120.00 | - |
| 3240 | Computer software consumables and maintenance | $710.93 | - | $928.64 | - |
| 3260 | Insurance | $1,099.96 | - | $989.48 | - |
| 3270 | Printing postage and stationery | $7.50 | - | $137.94 | - |
| 3291 | Telecommunications | $240.00 | - | $240.00 | - |
| 3301 | Accountancy fees | $660.00 | - | $733.00 | - |
| 3320 | Subscriptions | $462.20 | - | $524.60 | - |
| 3351 | Bank charges | $90.00 | - | $90.00 | - |
| 3390 | Sundry expenses | $85.27 | - | $273.02 | - |
| 3404 | Depreciation of computer equipment | $333.06 | - | $478.58 | - |
| 3081 | Travel and subsistence expenses (Employee costs) | $395.42 | - | - | - |
| 900 | Bank interest receivable | - | $3.02 | - | $4.01 |