| Document Type: | Trial Balance |
| Company Name: | N/A |
| Client Name: | Laymak Sweeper Hire Ltd |
| File Name: | api_18974e79-5fdc-45e9-af3d-1359dc3117bb_Laymak_Sweeper_Hire_Ltd_-_YE_31.03.2025_-_FInal_TB_1776043486.pdf |
| Upload Date: | April 13, 2026 at 01:30 AM |
| Period Start: | April 01, 2024 |
| Period End: | March 31, 2025 |
| Current Year Profit: | $17,805.00 |
| Previous Year Profit: | $-43,296.00 |
| Account Code | Account Name | Current Year Debit | Current Year Credit | Previous Year Debit | Previous Year Credit |
|---|---|---|---|---|---|
| 001.00 | Sale of goods, UK | - | $539,331.13 | - | $522,384.06 |
| 077.00 | Subcontract cost | $2,898.00 | - | $29,907.00 | - |
| 230.00 | Wages and salaries (excluding directors) | $125,192.25 | - | $133,488.00 | - |
| 231.00 | Staff NIC (Employers) | $12,261.62 | - | $13,258.02 | - |
| 234.00 | Staff pensions (Defined contribution) | $2,990.34 | - | $3,016.38 | - |
| 237.00 | Subcontract cost | $38,085.44 | - | $14,981.17 | - |
| 251.00 | Rent | $2,400.00 | - | $2,400.00 | - |
| 255.00 | Insurance | $26,184.06 | - | $23,178.89 | - |
| 261.00 | Repairs and renewals | $48,626.46 | - | $39,534.64 | - |
| 274.00 | Computer software and maintenance costs | $1,116.85 | - | $1,061.04 | - |
| 276.00 | Printing, postage and stationery | $252.08 | - | $3,809.37 | - |
| 284.00 | Trade subscriptions | $359.05 | - | $359.88 | - |
| 300.00 | Sundry expenses | $40.09 | - | $2,764.99 | - |
| 301.00 | Cleaning | $26.96 | - | $45.10 | - |
| 310.00 | Motor expenses | $97,598.52 | - | $86,661.37 | - |
| 320.00 | Travel and subsistence | $243.89 | - | - | - |
| 340.00 | Accountancy fees | $4,282.25 | - | $3,802.75 | - |
| 354.00 | Bad debts written off | $1,079.10 | - | - | - |
| 359.00 | Factoring charges | $12,088.96 | - | $10,736.05 | - |
| 360.00 | Bank charges | $90.00 | - | $132.00 | - |
| 377.00 | Depreciation of plant and machinery (owned) | $117,903.76 | - | $157,205.00 | - |
| 431.00 | Other interest receivable | - | $795.93 | - | - |
| 451.00 | Other interest payable | $341.58 | - | $1,517.22 | - |
| 465.00 | Hire purchase interest | $28,261.26 | - | $37,821.44 | - |
| 570.00 | Plant and machinery cost b/fwd | $788,451.00 | - | $630,000.00 | - |
| 572.00 | P & M additions at cost | - | - | $158,451.00 | - |
| 575.00 | P & M accumulated depreciation b/fwd | $316,836.00 | - | $159,631.00 | - |
| 578.00 | P & M depreciation charge | $117,903.76 | - | $157,205.00 | - |
| 681.00 | Trade debtors | $81,371.60 | - | $81,722.70 | - |
| 691.00 | Other debtors | $78,000.00 | - | $78,000.00 | - |
| 695.00 | Other debtors 2 | $36,360.65 | - | $31,958.09 | - |
| 750.00 | Bank current account 1 | $16,162.04 | - | $8,243.02 | - |
| 785.00 | Other loans 1 - under 1yr | - | $8,592.00 | - | $8,592.00 |
| 796.00 | Trade creditors | - | $7,759.20 | - | $1,150.50 |
| 800.00 | Wages and salaries control | $1,994.76 | - | - | - |
| 802.00 | Other creditors 2 | - | - | - | - |
| 803.00 | Pension contributions unpaid | - | $433.31 | - | $522.51 |
| 804.00 | Other creditors 3 | - | $52,542.42 | - | $61,152.88 |
| 807.00 | Accruals | - | $453.96 | - | $400.00 |
| 810.00 | Corporation tax control | - | $96.66 | - | $96.66 |
| 814.00 | PAYE and NIC creditor | - | $38,700.37 | - | $44,639.84 |
| 817.00 | VAT Control account | - | $35,292.01 | - | $2,314.70 |
| 830.00 | Director 1 current account | - | $508.57 | - | $19,179.54 |
| 870.00 | Other loan 1 (1-2 yrs) | - | - | - | $3,688.11 |
| 876.00 | Other loan 1 (over 5 yrs) | - | $738.04 | - | $8,738.74 |
| 896.00 | HP and finance lease liability 1 (over 5yrs) | - | $97,244.35 | - | $148,157.08 |
| 897.00 | HP and finance lease liability 2 (over 5yrs) | - | $64,300.11 | - | $91,129.82 |
| 898.00 | HP and finance lease liability 3 (over 5yrs) | - | $166,342.18 | - | $218,211.40 |
| 910.00 | Ordinary share capital b/fwd | - | $1.00 | - | $1.00 |
| 911.01 | Issue of share capital class at par | - | $1.00 | - | $1.00 |
| 980.00 | P&l reserve - retained profit and loss account b/fwd | - | $191,395.11 | - | $254,691.36 |
| 988.01 | Ordinary dividend paid - Current period interim dividend | $41,000.00 | - | $20,000.00 | - |