AsTea Drinks Limited

Trial Balance
Financial year ended 31 December 20XX

Account number Account Description 20xx

1101 Trademarks 700,000
1102 Franchise rights 2,600,000
1103 Software 728,500
1111 Trademarks - accumulated amortisation - 245,000
1112 Franchise rights - accumulated amortisation - 653,333
1113 Software - accumulated amortisation - 457,000
1201 Land and buildings - cost 4,400,000
1202 Plant and machinery - cost 10,918,250
1203 Fixtures and fittings - cost 4,064,903
1204 Furniture and office equipment - cost 638,583
1205 Motor vehicles - cost 392,954
1211 Land and buildings - accumulated depreciation - 1,525,208
1212 Plant and machinery - accumulated depreciation - 5,165,772
1213 Fixtures and fittings - accumulated depreciation - 3,241,378
1214 Furniture and office equipment - accumulated depreciation - 482,731
1215 Motor vehicles - accumulated depreciation - 244,738
1220 Investment in subsidiaries 10,000
1311 Raw materials 724,890
1312 Consumables 82,407
1313 Containers 315,870
1314 Finished goods - ice-tea 658,900
1315 Finished goods - fruit juices 915,700
1316 Finished goods - flavoured water 121,550
1401 Trade debtors 4,785,955
1402 Amounts due from subsidiaries 290,827
1403 Other debtors 12,954
1404 Sundry debtors -
1405 Prepayments 652,100
1510 Current bank account 1 2,086,373
1511 Current bank account 2 500,000
1520 Savings bank account 188,500
1530 Deposit account 1 2,750,000
1531 Deposit account 2 3,500,000
1532 Deposit account 3 -
2101 Bank borrowings -
2201 Bank borrowings -
2202 Bank overdraft -
2203 Trade creditors - 2,801,754
2204 Accruals - 762,805
2205 Corporation tax - 485,700
2206 Social security - 517,825
2207 VAT current account - 88,522
2208 Deferred income -
2301 Deferred tax - 417,549
3001 Ordinary share capital - 100,000
3002 Share premium - 500,000
3003 Retained profits - 20,218,184
3004 Dividends -
4221 Sales - Ice-tea - 32,189,015
4222 Sales - Fruit juices - 38,791,547
4223 Sales - Flavoured water - 2,752,405
4101 Cost of sales - purchases of raw material 23,899,574
4102 Cost of sales - purchases of containers 15,476,321
4110 Movement in inventory - 831,256
4201 Marketing and promotional costs 2,574,688
4202 Distribution & Selling Payroll: Salaries - sales personnel 1,658,900
4203 Distribution & Selling Payroll: Commission - sales personnel 728,451
4204 Distribution & Selling Payroll: Bonus - sales personnel 225,000
4205 Distribution & Selling Payroll:Social security - sales personnel 176,657
4206 Distribution & Selling Payroll:Holiday 42,763
4207 Distribution & Selling Payroll: Healthcare and other benefits 78,900
4208 Delivery costs 3,248,914
4301 Manufacturing Payroll: Wages 4,878,952
4302 Manufacturing Payroll: Social Security 634,285
4303 Manufacturing Payroll: Bonus - manufacturing 425,000
4304 Manufacturing Payroll: Holiday 51,390
4305 Manufacturing Payroll: Healthcare and other benefits 1,092,143
4401 Administration Payroll: Salaries 3,379,148
4402 Administration Payroll: Directors fees 675,000
4403 Administration Payroll: Social Security 527,039
4404 Administration Payroll: Bonus - admin 713,490
4405 Administration Payroll: Holiday 189,182
4406 Administration Payroll: Healthcare and other benefits 426,878
4407 Administration Payroll: Training 419,278
4501 Amortisation - Trademarks 35,000
4502 Amortisation - Franchise rights 153,333
4503 Amortisation - Software 172,000
4601 Depreciation - Land and buildings 220,000
4602 Depreciation - Plant and machinery 1,398,795
4603 Depreciation - Fixtures and fittings 339,028
4604 Depreciation - Furniture and office equipment 85,047
4605 Depreciation - Motor vehicles 67,951
4701 Repairs & maintenance - factory 478,443
4702 Repairs & maintenance - office 136,702
4703 Ground rent 90,000
4704 Cleaning services 324,339
4705 Painting & other sundries 42,799
4706 Water 487,569
4707 Gas & Electricity 927,905
4801 Rent 1,315,800
4802 IT support 51,983
4803 IT consumables 18,974
4804 IT Hosting 200,000
4805 Printing 115,412
4806 Telephone & mobile charges 164,789
4807 Connectivity - internet costs 175,679
4808 Service charge 50,000
4901 Audit fees 160,000
4902 Advisory fees 102,800
4903 Insurance 675,790
5001 Entertainment & travel 39,730
5002 Sundry expenses 1,274
5003 Exchange gains/losses 81,998
5004 Gain/losses on disposals - 480,053
5005 Bank charges 32,380
6001 Loan interest -
6002 Interest received - 358,442
7001 Current Tax 1,415,138
7002 Deferred Tax 188,391
 20xx-1
700,000
1,200,000
650,000
- 210,000
- 500,000
- 285,000
4,400,000
7,528,850
3,857,496
558,975
308,094
- 1,305,208
- 5,166,608
- 2,902,351
- 433,464
- 200,620
10,000
512,798
112,795
119,018
413,850
829,600
-
3,398,735
63,490
780
242
614,788
1,623,087
500,000
92,644
2,750,000
3,500,000
2,000,000
-
-
-
- 1,927,290
- 658,391
- 725,400
- 341,811
- 41,756
-
- 229,158
- 100,000
- 500,000
- 18,505,994
4,500,000
- 28,567,183
- 34,798,224
-
19,936,995
12,897,521
130,215
1,413,844
988,400
617,654
60,000
128,492
38,759
65,480
2,918,574
3,195,219
415,843
-
38,901
789,478
2,831,592
625,000
449,357
515,800
94,387
382,478
250,562
35,000
83,333
172,000
220,000
910,379
257,668
67,329
71,156
330,942
52,991
90,000
252,154
38,199
471,942
861,893
1,250,000
47,994
7,951
200,000
96,584
131,378
 142,328
50,000
140,000
69,000
551,060
28,423
1,589
- 9,331
-
21,314
-
- 412,963
1,789,452
348,900