| Document Type: | Trial Balance |
| Company Name: | N/A |
| Client Name: | JB Estates Ltd |
| File Name: | api_3818b302-4321-4f08-8bd2-86573fd21c31_N6_1775543357.pdf |
| Upload Date: | April 07, 2026 at 06:46 AM |
| Period Start: | N/A |
| Period End: | December 31, 2024 |
| Current Year Profit: | N/A |
| Previous Year Profit: | N/A |
| Account Code | Account Name | Current Year Debit | Current Year Credit | Previous Year Debit | Previous Year Credit |
|---|---|---|---|---|---|
| 001.00 | Residential sales | $382,322.45 | - | - | - |
| 001.00 | Residential sales | $220,816.74 | - | - | - |
| 001.00 | Residential sales | $53,275.00 | - | - | - |
| 001.00 | Residential sales | $10,015.33 | - | - | - |
| 056.01 | Press Advertising | $6,925.77 | - | - | - |
| 056.06 | Rightmove | $22,071.50 | - | - | - |
| 056.00 | Purchases | $29,129.65 | - | - | - |
| 056.00 | Purchases | $5,667.91 | - | - | - |
| 056.05 | Local Marketing | $439.50 | - | - | - |
| 276.00 | Printing, postage and stationery | $3,486.13 | - | - | - |
| 056.00 | Purchases | $40,506.36 | - | - | - |
| 230.00 | Wages and salaries (excluding directors) | $154,382.94 | - | - | - |
| 232.00 | Directors remuneration | $25,200.00 | - | - | - |
| 231.00 | Staff NIC (Employers) | $10,673.53 | - | - | - |
| 234.00 | Staff pensions (Defined contribution) | $3,238.56 | - | - | - |
| 242.00 | Staff training | $49.00 | - | - | - |
| 320.00 | Travel and subsistence | $1,482.77 | - | - | - |
| 285.00 | Charitable donations | $730.00 | - | - | - |
| 276.00 | Printing, postage and stationery | $275.00 | - | - | - |
| 270.00 | Telephone and fax | $4,178.25 | - | - | - |
| 300.00 | Sundry expenses | $40.62 | - | - | - |
| 335.00 | Staff entertaining (allowable for tax) | $3,319.87 | - | - | - |
| 310.00 | Motor expenses | $5,277.30 | - | - | - |
| 314.00 | Car hire and leasing expenses (Operating leases) | $18,717.97 | - | - | - |
| 243.00 | Staff welfare | $1,709.41 | - | - | - |
| 251.00 | Rent | $10,450.00 | - | - | - |
| 252.00 | Rates | $10,564.56 | - | - | - |
| 254.00 | Light, heat and power | $7,964.70 | - | - | - |
| 260.00 | Repairs and maintenance | $16,301.86 | - | - | - |
| 255.00 | Insurance | $16,085.10 | - | - | - |
| 301.00 | Cleaning | $527.16 | - | - | - |
| 274.00 | Computer software and maintenance costs | $2,111.64 | - | - | - |
| 348.00 | Legal and professional fees | $15,360.62 | - | - | - |
| 340.00 | Accountancy fees | $5,392.84 | - | - | - |
| 284.00 | Trade subscriptions | $2,908.58 | - | - | - |
| 360.00 | Bank charges | $503.24 | - | - | - |
| 431.00 | Other interest receivable | - | $0.69 | - | - |
| 750.00 | Bank current account 1 | $91,648.76 | - | - | - |
| 600.00 | Office equipment cost b/fwd | $17,954.05 | - | - | - |
| 605.00 | Office equipment accumulated depreciation b/fwd | $16,526.46 | - | - | - |
| 580.00 | Fixtures and fittings cost b/fwd | $9,556.01 | - | - | - |
| 585.00 | F & F accumulated depreciation b/fwd | $7,616.11 | - | - | - |
| 500.00 | Goodwill cost b/fwd | $120,000.00 | - | - | - |
| 505.00 | Goodwill accumulated amortisation b/fwd | $12,000.00 | - | - | - |
| 510.00 | Patent cost b/fwd | $41,000.00 | - | - | - |
| 515.00 | Patent accumulated amortisation b/fwd | $41,000.00 | - | - | - |