| Document Type: | Trial Balance |
| Company Name: | JB Estates Limited |
| Client Name: | N/A |
| File Name: | api_d1c4efb0-d5d2-4455-9336-8a1c99d7e05b_OBALS_2024_1775543307.xlsx |
| Upload Date: | April 07, 2026 at 06:41 AM |
| Period Start: | N/A |
| Period End: | December 31, 2024 |
| Current Year Profit: | $252,265.41 |
| Previous Year Profit: | N/A |
| Account Code | Account Name | Current Year Debit | Current Year Credit | Previous Year Debit | Previous Year Credit |
|---|---|---|---|---|---|
| N/A | Bank of Scotland | $91,648.76 | $91,648.76 | - | - |
| 0030 | Office Equipment | $17,954.05 | $17,954.05 | - | - |
| 0031 | Office Equipment Depreciation (0031) | $16,526.46 | $17,428.99 | - | $902.53 |
| 0040 | Fixtures & Fittings | $9,556.01 | $9,556.01 | - | - |
| 0041 | Fixtures & Fittings Depreciation | $7,616.11 | $8,101.08 | - | $484.97 |
| 1010 | Goodwill | $120,000.00 | $108,000.00 | $-12,000.00 | - |
| 1011 | Goodwill amortisation | $12,000.00 | $32,400.00 | - | $20,400.00 |
| 1020 | Licence Fee | $41,000.00 | $41,000.00 | - | - |
| 1021 | Licence Fee Amortisation | $41,000.00 | $41,000.00 | - | - |
| 1030 | Business Transfer Fee (1030) | $20,800.00 | $20,800.00 | - | - |
| 1031 | Business Transfer Fee Amortisation | $20,800.00 | $20,800.00 | - | - |
| 1100 | Debtors Control Account | $11,019.30 | $10,979.30 | $-40.00 | - |
| 1103 | Prepayments | $10,663.07 | $11,005.62 | $342.55 | - |
| 1111 | J & B Holdings Ltd - Intercompany | $109,177.55 | $80,587.22 | - | $-28,590.33 |
| 1113 | J&B Properties Intercompany | $18,893.54 | - | - | $-18,893.54 |
| 1210 | Bank Deposit Account - BOS | $58.81 | $58.81 | - | - |
| 2100 | Creditors Control Account | $13,129.52 | $13,129.52 | - | - |
| 2102 | Other Creditors | $12,000.00 | - | $-12,000.00 | - |
| 2109 | Accruals | $1,299.47 | $447.57 | - | $-851.90 |
| 2202 | VAT Liability | $6.67 | - | $-6.67 | - |
| 2210 | P.A.Y.E. | $3,868.03 | $3,868.03 | - | - |
| 2220 | Net Wages | $60.00 | $60.00 | - | - |
| 2230 | Pension Fund | $904.76 | $904.76 | - | - |
| 2300 | Loans - Deirdre Bailey | $44,560.57 | $44,560.57 | - | - |
| 2307 | Loans - P Jefferies Family Loan | $6,553.08 | $6,553.08 | - | - |
| 2320 | Corporation Tax (2320) | - | $29,581.80 | - | $29,581.80 |
| 2330 | Loans from Directors - PJ | $48,128.64 | - | - | $-48,128.64 |
| 2331 | Loans from Directors - AB | $152,147.45 | - | - | $-152,147.45 |
| 3000 | Ordinary Shares | $102.00 | $102.00 | - | - |
| 3200 | Profit and Loss Account | $252,265.41 | $11,477.93 | - | $-240,787.48 |