| Document Type: | Trial Balance |
| Company Name: | TOP MARKS ELECTRICAL & MAINTENANCE LTD |
| Client Name: | N/A |
| File Name: | api_300f3edd-43f5-4278-a441-fd7db52d372a_TOPMARKSELECTRICAL_MAINTENANCELTD_UTR3244827639_DetailedTrialBalance_1776168399.pdf |
| Upload Date: | April 14, 2026 at 12:08 PM |
| Period Start: | April 01, 2024 |
| Period End: | March 31, 2025 |
| Current Year Profit: | $3,505.12 |
| Previous Year Profit: | $-17,994.88 |
| Account Code | Account Name | Current Year Debit | Current Year Credit | Previous Year Debit | Previous Year Credit |
|---|---|---|---|---|---|
| 200 | Sales | - | $221,738.48 | - | - |
| 310 | Cost of Goods Sold | $66,211.48 | - | - | - |
| 320 | Direct Wages | $19,037.39 | - | - | - |
| 400 | Advertising & Marketing | $2,174.99 | - | - | - |
| 420 | Entertainment-100% business | $679.77 | - | - | - |
| 477 | Salaries | $43,139.16 | - | - | - |
| 482 | Pensions Costs | $672.67 | - | - | - |
| 480 | Staff Training | $666.64 | - | - | - |
| 483 | Medical Insurance | $55.96 | - | - | - |
| 449 | Motor Vehicle Expenses | $9,511.55 | - | - | - |
| 493 | Travel - National | $81.00 | - | - | - |
| 408 | Cleaning | $12.00 | - | - | - |
| 416 | Depreciation Expense | $334.02 | - | - | - |
| 404 | Bank Fees | $756.55 | - | - | - |
| 418 | Charitable and Political Donations | $100.00 | - | - | - |
| 473 | Repairs & Maintenance | $1,708.92 | - | - | - |
| 433 | Insurance | $2,178.54 | - | - | - |
| 463 | IT Software and Consumables | $35.63 | - | - | - |
| 461 | Printing & Stationery | $29.72 | - | - | - |
| 485 | Subscriptions | $811.17 | - | - | - |
| 429 | General Expenses | $144.17 | - | - | - |
| 489 | Telephone & Internet | $999.65 | - | - | - |
| 401 | Audit & Accountancy fees | $2,096.32 | - | - | - |
| 441 | Legal Expenses | $862.71 | - | - | - |
| 764 | Plant and Machinery | $9,138.54 | - | - | - |
| 765 | Less Accumulated Depreciation on Plant and Machinery | - | $2,152.67 | - | - |
| 760 | Motor Vehicles | $16,000.00 | - | - | - |
| 761 | Less Accumulated Depreciation on Motor Vehicles | - | $3,375.00 | - | - |
| 720 | Computer Equipment | $589.98 | - | - | - |
| 721 | Less Accumulated Depreciation on Fixtures, Fittings and Equipment | - | $64.90 | - | - |
| N/A | Current accounts | $50,698.08 | - | - | - |
| 610 | Accounts Receivable | $23,561.20 | - | - | - |
| 620 | Prepayments | $555.00 | - | - | - |
| 800 | Accounts Payable | - | $7,470.87 | - | - |
| 825 | PAYE Payable | - | $787.23 | - | - |
| 820 | VAT | - | $10,114.92 | - | - |
| 835 | Directors' Loan Account | - | $18,575.02 | - | - |
| 815 | Employee contribution to benefits | - | $1,569.53 | - | - |
| 950 | Capital - x, xxx Ordinary Shares | - | $100.00 | - | - |
| 960 | Retained Earnings | - | $17,994.88 | - | - |