| Document Type: | Trial Balance |
| Company Name: | N/A |
| Client Name: | J & B Holdings (Midlands) Ltd |
| File Name: | api_85d37fb9-f4bc-4a4c-8583-00b44140f34a_N1_1775542719.pdf |
| Upload Date: | April 07, 2026 at 06:21 AM |
| Period Start: | January 01, 2024 |
| Period End: | December 31, 2024 |
| Current Year Profit: | $144,069.00 |
| Previous Year Profit: | $38,602.00 |
| Account Code | Account Name | Current Year Debit | Current Year Credit | Previous Year Debit | Previous Year Credit |
|---|---|---|---|---|---|
| 048.00 | Management charges receivable | - | $140,000.00 | - | $70,000.00 |
| 232.00 | Directors remuneration | $25,200.00 | - | $25,185.00 | - |
| 233.00 | Directors NIC (Employers) | $966.00 | - | $1,009.82 | - |
| 235.00 | Directors pensions (Defined contribution) | $12,000.00 | - | $12,000.00 | - |
| 251.00 | Rent | $5,558.37 | - | $5,127.82 | - |
| 252.00 | Rates | $462.22 | - | $330.10 | - |
| 254.00 | Light, heat and power | $853.24 | - | $639.89 | - |
| 255.00 | Insurance | $22.11 | - | $88.44 | - |
| 340.00 | Accountancy fees | $1,601.74 | - | $1,519.67 | - |
| 360.00 | Bank charges | $90.00 | - | $83.07 | - |
| 420.00 | Dividends from shares in subsidiaries | - | $73,000.00 | - | $20,000.00 |
| 431.00 | Other interest receivable | - | $1,537.69 | - | $35.08 |
| 470.00 | Corporation tax charge | $23,714.75 | - | $5,449.60 | - |
| 630.00 | Investment in subsidiaries cost or fair value bfwd | $11,577.00 | - | $11,754.00 | - |
| 631.00 | Investment in subsidiaries revaluation | $3.00 | - | $177.00 | - |
| 688.00 | Owed by/(from) subsidiary undertakings | $80,587.22 | - | $52,374.51 | - |
| 691.00 | Other debtors | $95,387.60 | - | $94,115.36 | - |
| 697.00 | Prepayments | - | - | $75.00 | - |
| 750.00 | Bank current account 1 | $4,262.21 | - | $60,291.79 | - |
| 796.00 | Trade creditors | - | $60.00 | - | $180.00 |
| 807.00 | Accruals | $998.88 | - | $1,070.45 | - |
| 810.00 | Corporation tax control | $23,714.75 | - | $5,449.60 | - |
| 817.00 | VAT Control account | $35,186.48 | - | $19,558.17 | - |
| 830.00 | Director 1 current account | $53,734.11 | - | $510.78 | - |
| 831.00 | Director 2 current account | $53,734.12 | - | $510.77 | - |
| 910.00 | Ordinary share capital b/fwd | - | $102.00 | - | $102.00 |
| 980.00 | P&l reserve - retained profit and loss account b/fwd | - | $191,050.89 | - | $236,127.22 |
| 986.00 | P&l reserve - Transfer of realised revaluation profits | $3.00 | - | $177.00 | - |
| 988.01 | Ordinary dividend paid - Current period interim dividend | $95,900.00 | - | $83,500.00 | - |