| Document Type: | Trial Balance |
| Company Name: | N/A |
| Client Name: | R D Construction & Maintenance Ltd |
| File Name: | api_a6f5f25e-965d-4417-b372-3a1e4ed5ea03_RD_Construction___Maintenance_Ltd_-_YE_31.03.2025_-_Final_TB_1776043815.pdf |
| Upload Date: | April 13, 2026 at 01:33 AM |
| Period Start: | April 01, 2024 |
| Period End: | March 31, 2025 |
| Current Year Profit: | $12,620.00 |
| Previous Year Profit: | $56,021.00 |
| Account Code | Account Name | Current Year Debit | Current Year Credit | Previous Year Debit | Previous Year Credit |
|---|---|---|---|---|---|
| 001.00 | Sale of goods, UK | - | $147,806.75 | - | $250,140.36 |
| 055.00 | Materials | $824.39 | - | - | - |
| 056.00 | Purchases | $20,738.87 | - | $27,295.22 | - |
| 077.00 | Subcontract cost | $60,513.50 | - | - | - |
| 230.00 | Wages and salaries (excluding directors) | $21,517.31 | - | $33,060.82 | - |
| 232.00 | Directors remuneration | $9,100.00 | - | $9,100.00 | - |
| 237.00 | Subcontract cost | $1,845.00 | - | $82,633.00 | - |
| 251.00 | Rent | $3,655.00 | - | $3,084.99 | - |
| 254.00 | Light, heat and power | $217.63 | - | $228.35 | - |
| 255.00 | Insurance | $913.76 | - | $2,608.05 | - |
| 256.00 | Use of home as office | $520.00 | - | $520.00 | - |
| 261.00 | Repairs and renewals | $1,558.17 | - | $1,233.56 | - |
| 270.00 | Telephone and fax | $471.23 | - | $809.88 | - |
| 274.00 | Computer software and maintenance costs | $718.32 | - | $300.00 | - |
| 276.00 | Printing, postage and stationery | $164.97 | - | - | - |
| 284.00 | Trade subscriptions | $389.00 | - | $678.00 | - |
| 285.00 | Charitable donations | $500.00 | - | $387.05 | - |
| 290.00 | Hire of plant and machinery (Operating leases) | $708.33 | - | $900.00 | - |
| 310.00 | Motor expenses | $2,948.27 | - | $4,491.29 | - |
| 320.00 | Travel and subsistence | $300.70 | - | $1,354.34 | - |
| 330.00 | Advertising | - | - | $71.76 | - |
| 335.00 | Staff entertaining (allowable for tax) | $475.80 | - | $450.00 | - |
| 340.00 | Accountancy fees | $2,501.85 | - | $2,100.25 | - |
| 354.00 | Bad debts written off | $20.00 | - | - | - |
| 360.00 | Bank charges | $95.54 | - | $99.90 | - |
| 379.00 | Depreciation of motor vehicles (owned) | $222.25 | - | $1,398.00 | - |
| 380.00 | Depreciation of office equipment (owned) | $213.86 | - | - | - |
| 386.00 | (Profit)/loss on disposal of tangible fixed assets | $1,307.00 | - | $4,095.33 | - |
| 431.00 | Other interest receivable | - | $234.25 | - | $470.01 |
| 445.00 | Bank loan interest payable | $231.26 | - | $328.01 | - |
| 451.00 | Other interest payable | $10.40 | - | $8.65 | - |
| 470.00 | Corporation tax charge | $2,738.28 | - | $17,353.01 | - |
| 590.00 | Motor vehicles cost b/fwd | $3,800.00 | - | $9,500.00 | - |
| 592.00 | Motor vehicles additions at cost | $3,700.00 | - | $2,200.00 | - |
| 594.00 | Motor vehicles disposals at cost | $3,400.00 | - | $7,900.00 | - |
| 595.00 | Motor vehicles accumulated depreciation b/fwd | $1,874.00 | - | $1,314.00 | - |
| 597.00 | Motor vehicles depreciation elim on disposals | $313.00 | - | $838.00 | - |
| 598.00 | Motor vehicles depreciation charge | $222.25 | - | $1,398.00 | - |
| 600.00 | Office equipment cost b/fwd | $700.00 | - | $700.00 | - |
| 602.00 | Office equipment additions at cost | $769.99 | - | - | - |
| 605.00 | Office equipment accumulated depreciation b/fwd | $700.00 | - | $700.00 | - |
| 608.00 | Office equipment depreciation charge | $213.86 | - | - | - |
| 681.00 | Trade debtors | - | - | $15,528.90 | - |
| 697.00 | Prepayments | $848.86 | - | - | - |
| 750.00 | Bank current account 1 | $24,965.36 | - | $29,570.53 | - |
| 796.00 | Trade creditors | - | $716.10 | - | $606.00 |
| 810.00 | Corporation tax control | $2,738.28 | - | $17,353.01 | - |
| 814.00 | PAYE and NIC creditor | - | $11,501.73 | - | $28,847.76 |
| 817.00 | VAT Control account | - | $2,822.33 | - | $1,900.92 |
| 830.00 | Director 1 current account | $894.63 | - | $7,819.54 | - |
| 870.00 | Other loan 1 (1-2 yrs) | - | $5,092.80 | - | - |
| 876.00 | Other loan 1 (over 5 yrs) | - | $1,392.45 | - | $11,578.05 |
| 910.00 | Ordinary share capital b/fwd | - | $2.00 | - | $2.00 |
| 911.02 | Issue of share capital class 2 at par | - | $1.00 | - | $1.00 |
| 980.00 | P&l reserve - retained profit and loss account b/fwd | - | $56,053.59 | - | $39,032.68 |
| 988.01 | Ordinary dividend paid - Current period interim dividend | $36,000.00 | - | $38,000.00 | - |
| 990.01 | Ordinary class 2 dividend paid - Current period interim dividend | $500.00 | - | $1,000.00 | - |