3:04 PM INSTA-PUMPS ENGINEERING LIMITED

09/06/22
Accrual Basis
Trial Balance
As of December 31, 2021

AQAAAAkFAS
AQALF1RyaW
FsIEJhbGFuY2
AAAAAAAAA
UAAAAAAAA
AAAAAAAAB
AAAAAAAAA
AAAA
0010594381899
AAAAAAAAA
AAAAAAAAA
BANKS:ABC - Project account
AAAAAAAAA
BANKS:African Banking Corporation Ltd
AAAAAAAAA
AAAAAAAAA
BANKS:Bank of Baroda
AAAAAAAAA
AAAAAAAAA
BANKS:Bank of Baroda - Overdraft Acc
AAAAAAAAA
BANKS:Barclays Bank-Ruaraka Branch
GwAAAAAAA
AAAAAAAAA
BANKS:Barclays Bank - PRC
BEVwEAMgA
MAAEAAAAA
BANKS:Chase Bank
AAAAAQALA
BANKS:CONTRA
QEB5QcfDOU
HAAABAAAA
BANKS:Equity Bank-IPE-0010293106196
AAAAAAAAA
AAAAAAAAA
BANKS:Equity Bank-IPS-0010101205091
AAAAAAAAA
BANKS:I & M BANK LTD
Au0RXBQByB
gH/AAAAAAA
BANKS:Kenya Commercial Bank
AAAAAAAAA
BANKS:NIC Bank Ltd - Current Account
AAAAAAAAA
AAAAAAAAA
BANKS:NIC SAVINGS ACCOUNT
AAAAAAAAA
AAAAAAAAA
BANKS:Petty Cash
AAAAAAAAA
BANKS:Rafiki Microfinance Bank
AAAAAAAAA
AAAAAAAAA
BANKS:Sidian Bank
AAAAAAAAA
AAAAAAAAA
BANKS:Stanbic Bank
AAAAAAAAA
Insta pumps/Aqua Drilling
AAAAAAAAA
AAAAAAAAA
Jelioth Theuri
AAAAAAAAA
AAAAAAAAA
1101 · Accounts Receivable - EUR
AAAAAAAAA
1200 · Accounts Receivable
AAAAAAAAA
AAAAAAAAA
1200 · Accounts Receivable:Suppense recievables
AAAAAAAAA
AAAAAAAAA
Current Asset
AAAAAAAAA
Current Asset:Advance Tax
AAAAAAAAA
AAAAAAAAA
Current Asset:Bivaria
AAAAAAAPj/v
AJBcmlhbAAA
Current Asset:Cash Margin:1&M Bank Cash Margin
AAAAAAAAA
Current Asset:Cash Margin:ABC F.D - 0000LB001715
AAAAAAAAA
AAAAAAAAA
Current Asset:Cash Margin:ABC F.D - 0000LB007715
AAAAAAAAA
AAAAAAAAA
Current Asset:Cash Margin:ABC F.D - 0000LB009215
BAAAAAAAA
Current Asset:Cash Margin:ABC F.D - 0000LBG004314
AQAPj/vAJBc
mlhbAAAAAA
Current Asset:Cash Margin:ABC F.D - 0000LBG007415
AAAAAAAAA
AAAAAAAAA
Current Asset:Cash Margin:Equity F.D - 0010368128873
AAAAAAAAA
Current Asset:Cash Margin:Rafiki Microfinan 0121250000216
AAAAAAAAA
AAAAAABAA
Current Asset:Current Asset Mercedes Actros
AAAAAAAQA
Pj/kAFBcmlhb
Current Asset:Deposits
AAAAAAAAA
Current Asset:Employee Surcharges
AAAAAAAAA
AAAAAAAAA
Current Asset:Employee/Other Loans
AAAAAAAAA
AAAAAAAAA
Current Asset:F.D Acc 0010399843023
AAABAAAAA
Current Asset:F.D Acc 0010360440874
AAAAQAPj/vA
JBcmlhbAAAA
Current Asset:F.D Acc 0010361214468
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAB
AAAAAAAAA Page 1 of 41
QAPT/vAJBcm
lhbAAAAAAA
3:04 PM INSTA-PUMPS ENGINEERING LIMITED
09/06/22
Accrual Basis
Trial Balance
As of December 31, 2021

AQAAAAkFAS
AQALF1RyaW
FsIEJhbGFuY2
AAAAAAAAA
UAAAAAAAA
AAAAAAAAB
AAAAAAAAA
AAAA
Current Asset:F.D Acc 0010395259875
AAAAAAAAA
Current Asset:F.D Acc 0010395439589
AAAAAAAAA
AAAAAAAAA
Current Asset:F.D ACC 0010396267890
AAAAAAAAA
AAAAAAAAA
Current Asset:F.D Acc 0010396622929
AAAAAAAAA
Current Asset:F.D Acc 0010397560039
AAAAAAAAA
AAAAAAAAA
Current Asset:F.D Acc 0010399079247
GwAAAAAAA
AAAAAAAAA
Current Asset:Fixed Deposit Accounts
BEVwEAMgA
Current Asset:Fixed Deposit Accounts:ABC F.D - 000300001009774
MAAEAAAAA
AAAAAQALA
Current Asset:Fixed Deposit Accounts:ABC F.D - 000306001000047
QEB5QcfDOU
HAAABAAAA
Current Asset:Fixed Deposit Accounts:ABC F.D - 000300001009790
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:ABC F.D LC - 00300001012784
AAAAAAAAA
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:BBK F.D TD 2023712251
Au0RXBQByB
gH/AAAAAAA
Current Asset:Fixed Deposit Accounts:EQUITY F.D 0010368382856
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:EQUITY F.D 0010377594464
AAAAAAAAA
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:EQUITY F.D 0010378731062
AAAAAAAAA
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:Equity FDR-0010379290559
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:Equity FDR-0010379610362
AAAAAAAAA
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:Equity FDR-0010379769055
AAAAAAAAA
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:Equity FDR-00103880137400
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:Equity FDR 0010380777902
AAAAAAAAA
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:FDR-95870300008300
AAAAAAAAA
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:FDR-95870300008302
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:FDR - 95870300006426
AAAAAAAAA
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:FDR - 95870300006427
AAAAAAAAA
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:FDR - 95870300006480
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:FDR - 95870300006506
AAAAAAAAA
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:FDR - 9587030006425
AAAAAAAPj/v
AJBcmlhbAAA
Current Asset:Fixed Deposit Accounts:FDR - 9587030006529
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:FDR - I& M BANK
AAAAAAAAA
AAAAAAAAA
Current Asset:Funding Acc(Performance Bond)
AAAAAAAAA
AAAAAAAAA
Current Asset:Geospace - Receivable
BAAAAAAAA
Current Asset:Instapumps/PRD-Receivables
AQAPj/vAJBc
mlhbAAAAAA
Current Asset:Inter Company Loans
AAAAAAAAA
AAAAAAAAA
Current Asset:Manual Reconcilition
AAAAAAAAA
Current Asset:Other deductions
AAAAAAAAA
AAAAAABAA
Current Asset:Salary Advance
AAAAAAAQA
Pj/kAFBcmlhb
Current Asset:Staff loans
AAAAAAAAA
Current Asset:Wellfields Engineers
AAAAAAAAA
AAAAAAAAA
Current Asset:Witholding Tax
AAAAAAAAA
AAAAAAAAA
Prepayment insurance
AAABAAAAA
1499 · Undeposited Funds
AAAAQAPj/vA
JBcmlhbAAAA
Accumulated Depreciation
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAB
AAAAAAAAA Page 2 of 41
QAPT/vAJBcm
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3:04 PM INSTA-PUMPS ENGINEERING LIMITED
09/06/22
Accrual Basis
Trial Balance
As of December 31, 2021

AQAAAAkFAS
AQALF1RyaW
FsIEJhbGFuY2
AAAAAAAAA
UAAAAAAAA
AAAAAAAAB
AAAAAAAAA
AAAA
Accumulated Depreciation:Acc depre
AAAAAAAAA
Accumulated Depreciation:Acc depre- furniture and Equipm
AAAAAAAAA
AAAAAAAAA
Accumulated Depreciation:Acc Depre -Motor Vehicle
AAAAAAAAA
AAAAAAAAA
Accumulated Depreciation:Acc depre Computers
AAAAAAAAA
Accumulated Depreciation:Acc. depre - Heavy Machinery
AAAAAAAAA
AAAAAAAAA
Fixed Asset
GwAAAAAAA
AAAAAAAAA
Fixed Asset:Computers
BEVwEAMgA
Fixed Asset:Equipment
MAAEAAAAA
AAAAAQALA
Fixed Asset:Furniture & Fitting
QEB5QcfDOU
HAAABAAAA
Fixed Asset:Land and Building
AAAAAAAAA
Fixed Asset:Motor Vehicle
AAAAAAAAA
AAAAAAAAA
Fixed Asset:Motor Vehicle:EX33KG98 Bedford 2 Mwangi FH
Au0RXBQByB
gH/AAAAAAA
Fixed Asset:Motor Vehicle:KAC 917W Pick Up- Landcruiser
AAAAAAAAA
Fixed Asset:Motor Vehicle:KAC 917W Subaru
AAAAAAAAA
AAAAAAAAA
Fixed Asset:Motor Vehicle:KAH 488K.
AAAAAAAAA
AAAAAAAAA
Fixed Asset:Motor Vehicle:KAQ 020A Toyota SWagon
AAAAAAAAA
Fixed Asset:Motor Vehicle:KAR 414T
AAAAAAAAA
AAAAAAAAA
Fixed Asset:Motor Vehicle:KAS 660T
AAAAAAAAA
AAAAAAAAA
Fixed Asset:Motor Vehicle:KAU 576S-Nissan Hardbody
AAAAAAAAA
Fixed Asset:Motor Vehicle:KAV 112Z
AAAAAAAAA
AAAAAAAAA
Fixed Asset:Motor Vehicle:KAW 460V Merc Truck
AAAAAAAAA
AAAAAAAAA
Fixed Asset:Motor Vehicle:KAW 819G.
AAAAAAAAA
Fixed Asset:Motor Vehicle:KBD 627P
AAAAAAAAA
AAAAAAAAA
Fixed Asset:Motor Vehicle:KBE 561E Landcruiser
AAAAAAAAA
AAAAAAAAA
Fixed Asset:Motor Vehicle:KBK 214X .
AAAAAAAAA
Fixed Asset:Motor Vehicle:KBM 163P- Leyland Truck
AAAAAAAAA
AAAAAAAAA
Fixed Asset:Motor Vehicle:KBU 079J
AAAAAAAPj/v
AJBcmlhbAAA
Fixed Asset:Motor Vehicle:KBV 597J
AAAAAAAAA
Fixed Asset:Motor Vehicle:KBV 617Z Percussion EX86KD26 >4
AAAAAAAAA
AAAAAAAAA
Fixed Asset:Motor Vehicle:KBW 11206KH98LOmondi Bedford 3
AAAAAAAAA
AAAAAAAAA
Fixed Asset:Motor Vehicle:KBY 072Q -Harrier
BAAAAAAAA
Fixed Asset:Motor Vehicle:KBZ 461S double Cabin
AQAPj/vAJBc
mlhbAAAAAA
Fixed Asset:Motor Vehicle:KCA 711M
AAAAAAAAA
AAAAAAAAA
Fixed Asset:Motor Vehicle:KCB 415G
AAAAAAAAA
Fixed Asset:Motor Vehicle:KCB 5117Z
AAAAAAAAA
AAAAAABAA
Fixed Asset:Motor Vehicle:KCC 409H
AAAAAAAQA
Pj/kAFBcmlhb
Fixed Asset:Motor Vehicle:KCE 512Y
AAAAAAAAA
Fixed Asset:Motor Vehicle:KCF 256B
AAAAAAAAA
AAAAAAAAA
Fixed Asset:Motor Vehicle:KCG 306K
AAAAAAAAA
AAAAAAAAA
Fixed Asset:Motor Vehicle:KCH 415F
AAABAAAAA
Fixed Asset:Motor Vehicle:KCJ 856U
AAAAQAPj/vA
JBcmlhbAAAA
Fixed Asset:Motor Vehicle:KCK 243Q
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAB
AAAAAAAAA Page 3 of 41
QAPT/vAJBcm
lhbAAAAAAA
3:04 PM INSTA-PUMPS ENGINEERING LIMITED
09/06/22
Accrual Basis
Trial Balance
As of December 31, 2021

AQAAAAkFAS
AQALF1RyaW
FsIEJhbGFuY2
AAAAAAAAA
UAAAAAAAA
AAAAAAAAB
AAAAAAAAA
AAAA
Fixed Asset:Motor Vehicle:KCN 360G
AAAAAAAAA
Fixed Asset:Motor Vehicle:KCW 107H
AAAAAAAAA
AAAAAAAAA
Fixed Asset:Server
AAAAAAAAA
AAAAAAAAA
Fixed Asset:Welding Machine
AAAAAAAAA
Investment property
AAAAAAAAA
AAAAAAAAA
Plants:Compressor Rig 1
GwAAAAAAA
AAAAAAAAA
Plants:New Rig 1
BEVwEAMgA
Plants:Press Machine
MAAEAAAAA
AAAAAQALA
Plants:Rig 2 - KBK 807Y
QEB5QcfDOU
HAAABAAAA
Plants:RiG 3 - KHMA 712E
AAAAAAAAA
Plants:Rig 4
AAAAAAAAA
AAAAAAAAA
Work in progress
Au0RXBQByB
gH/AAAAAAA
Dollar Account
AAAAAAAAA
2000 · Accounts Payable
AAAAAAAAA
AAAAAAAAA
Current Liability Account
AAAAAAAAA
AAAAAAAAA
Current Liability Account:ABC - 000400001000561
AAAAAAAAA
Current Liability Account:ABC - 000400001000575
AAAAAAAAA
AAAAAAAAA
Current Liability Account:ABC - 000400001000696
AAAAAAAAA
AAAAAAAAA
Current Liability Account:ABC - 000400001000963
AAAAAAAAA
Current Liability Account:Advance Guarantee
AAAAAAAAA
AAAAAAAAA
Current Liability Account:Bank of Baroda Project finanace
AAAAAAAAA
AAAAAAAAA
Current Liability Account:EQUITY BANK - 0010577394086
AAAAAAAAA
Current Liability Account:Invoice discounting
AAAAAAAAA
AAAAAAAAA
Current Liability Account:Manual Reconcilition
AAAAAAAAA
AAAAAAAAA
Current Liability Account:Project finance 95870600002727
AAAAAAAAA
Current Liability Account:Stanbic short term-import finan
AAAAAAAAA
AAAAAAAAA
Current Liability Account:Tax Payable
AAAAAAAPj/v
AJBcmlhbAAA
Customers Deposits
AAAAAAAAA
Fixed account
AAAAAAAAA
AAAAAAAAA
Related Parties.:Geospace - Liability Account
AAAAAAAAA
AAAAAAAAA
Related Parties.:Gosho & Associates (2006)
BAAAAAAAA
Shareholders Current A/c
AQAPj/vAJBc
mlhbAAAAAA
Shareholders Current A/c:JN Gosho
AAAAAAAAA
AAAAAAAAA
Shareholders Current A/c:Purity
AAAAAAAAA
Taxation
AAAAAAAAA
AAAAAABAA
2100 · Payroll Liabilities
AAAAAAAQA
Pj/kAFBcmlhb
2100 · Payroll Liabilities:Net Pay
AAAAAAAAA
2100 · Payroll Liabilities:NHIF-
AAAAAAAAA
AAAAAAAAA
2100 · Payroll Liabilities:NSSF-
AAAAAAAAA
AAAAAAAAA
2100 · Payroll Liabilities:PAYE-
AAABAAAAA
2100 · Payroll Liabilities:Salary arrears
AAAAQAPj/vA
JBcmlhbAAAA
2200 · VAT Control
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAB
AAAAAAAAA Page 4 of 41
QAPT/vAJBcm
lhbAAAAAAA
3:04 PM INSTA-PUMPS ENGINEERING LIMITED
09/06/22
Accrual Basis
Trial Balance
As of December 31, 2021

AQAAAAkFAS
AQALF1RyaW
FsIEJhbGFuY2
AAAAAAAAA
UAAAAAAAA
AAAAAAAAB
AAAAAAAAA
AAAA
Equity Loans
AAAAAAAAA
Equity Loans:Equity Loan 0010599072687
AAAAAAAAA
AAAAAAAAA
Equity Loans:Equity loan 0010290656959
AAAAAAAAA
AAAAAAAAA
Equity Loans:Equity Loan 0010560440620
AAAAAAAAA
Equity Loans:Equity Loan 0010560748360
AAAAAAAAA
AAAAAAAAA
Equity Loans:Equity Loan 0010596227355
GwAAAAAAA
AAAAAAAAA
Equity Loans:Equity Loan 0010597571522
BEVwEAMgA
Equity Loans:Equity Loan 0010598098837
MAAEAAAAA
AAAAAQALA
Equity Loans:Equity Loan 0010598746421
QEB5QcfDOU
HAAABAAAA
Equity Loans:Equity Loan 0010599322946
AAAAAAAAA
Equity Loans:Equity loan 0010599702319
AAAAAAAAA
AAAAAAAAA
LOAN ACCOUNT
Au0RXBQByB
gH/AAAAAAA
LOAN ACCOUNT:ABC - 00400001000786
AAAAAAAAA
LOAN ACCOUNT:ABC -00040001000340
AAAAAAAAA
AAAAAAAAA
LOAN ACCOUNT:Bank of Baroda-95870600003646
AAAAAAAAA
AAAAAAAAA
LOAN ACCOUNT:Bank of Baroda-95870600003701
AAAAAAAAA
LOAN ACCOUNT:Bank of Baroda-95870600003997
AAAAAAAAA
AAAAAAAAA
LOAN ACCOUNT:Bank of Baroda-loan Rig 2
AAAAAAAAA
AAAAAAAAA
LOAN ACCOUNT:Bank of Baroda - 95870600002627
AAAAAAAAA
LOAN ACCOUNT:BBK-067OL01202050003
AAAAAAAAA
AAAAAAAAA
LOAN ACCOUNT:BBK-KCW
AAAAAAAAA
AAAAAAAAA
LOAN ACCOUNT:BBK - 2035120087
AAAAAAAAA
LOAN ACCOUNT:COFACE -LOAN
AAAAAAAAA
AAAAAAAAA
LOAN ACCOUNT:Equity Loan Acc 0010561137649
AAAAAAAAA
AAAAAAAAA
LOAN ACCOUNT:I & M Bank -0320079258401200
AAAAAAAAA
LOAN ACCOUNT:NIC KBK 214X HPR-4-510-002754
AAAAAAAAA
AAAAAAAAA
LOAN ACCOUNT:NIC Bank LTD ASSET FINANCE
AAAAAAAPj/v
AJBcmlhbAAA
LOAN ACCOUNT:NIC KBD 627P HPR-4-530-000417
AAAAAAAAA
LOAN ACCOUNT:NIC KBM 163P HPR-4-510-003206
AAAAAAAAA
AAAAAAAAA
LOAN ACCOUNT:NIC KBZ 471S - 1002115348
AAAAAAAAA
AAAAAAAAA
LOAN ACCOUNT:NIC KCA 711M -1002261045
BAAAAAAAA
LOAN ACCOUNT:NIC KCC 409H -1002595164
AQAPj/vAJBc
mlhbAAAAAA
LOAN ACCOUNT:NIC KCF 385E -1005451856
AAAAAAAAA
AAAAAAAAA
LOAN ACCOUNT:NIC KCK 238Q -100444357
AAAAAAAAA
LOAN ACCOUNT:NIC KCN 360G -1005181848
AAAAAAAAA
AAAAAABAA
LOAN ACCOUNT:Rig 2 Loan
AAAAAAAQA
Pj/kAFBcmlhb
LOAN ACCOUNT:Rig 3 Loan
AAAAAAAAA
LOAN ACCOUNT:Rig 4 Loan
AAAAAAAAA
AAAAAAAAA
LOAN ACCOUNT:Spin capital-loan
AAAAAAAAA
AAAAAAAAA
LOAN ACCOUNT:Stanbic loan
AAABAAAAA
Prior adjustment
AAAAQAPj/vA
JBcmlhbAAAA
Share Capital
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAB
AAAAAAAAA Page 5 of 41
QAPT/vAJBcm
lhbAAAAAAA
3:04 PM INSTA-PUMPS ENGINEERING LIMITED
09/06/22
Accrual Basis
Trial Balance
As of December 31, 2021

AQAAAAkFAS
AQALF1RyaW
FsIEJhbGFuY2
AAAAAAAAA
UAAAAAAAA
AAAAAAAAB
AAAAAAAAA
AAAA
1110 · Retained Earnings
AAAAAAAAA
3000 · Opening Bal Equity
AAAAAAAAA
AAAAAAAAA
4100 · Sales
AAAAAAAAA
AAAAAAAAA
Electrical applliances
AAAAAAAAA
Equipment & Machinery Rental
AAAAAAAAA
AAAAAAAAA
KBE & KAW & KCE:KBE 559V Fuels,Oil & Lubricants
GwAAAAAAA
AAAAAAAAA
KBE & KAW & KCE:KBE 559V Service & Maintenance
BEVwEAMgA
KBE & KAW & KCE:KCE 339E Fuel,Oils & Lubricants
MAAEAAAAA
AAAAAQALA
KBE & KAW & KCE:KCE 339E Genset
QEB5QcfDOU
HAAABAAAA
KBE & KAW & KCE:KCE 339E Service & Maintenance
AAAAAAAAA
Labour Costs
AAAAAAAAA
AAAAAAAAA
PLANT EXPENSE:RIG 1 COMOils,Fuel & Lubricants
Au0RXBQByB
gH/AAAAAAA
PLANT EXPENSE:RIG 1 Fuel,Oils & Lubricants
AAAAAAAAA
PLANT EXPENSE:RIG 1 Service & Maintenance
AAAAAAAAA
AAAAAAAAA
PLANT EXPENSE:RIG 1 SUP Service & Maintenance
AAAAAAAAA
AAAAAAAAA
PLANT EXPENSE:RIG 1 SUPFuels,Oil & Lubricants
AAAAAAAAA
PLANT EXPENSE:Rig 1Fuel,Oil & Lubricants
AAAAAAAAA
AAAAAAAAA
PLANT EXPENSE:RIG 1Service & Maintenace
AAAAAAAAA
AAAAAAAAA
PLANT EXPENSE:RIG 3 COMOil , Fuel & Lubricant
AAAAAAAAA
PLANT EXPENSE:RIG 3 fuels, oils and lubricant
AAAAAAAAA
AAAAAAAAA
PLANT EXPENSE:RIG 3 Service & Maintainance
AAAAAAAAA
AAAAAAAAA
PLANT EXPENSE:RIG 3 SUP Fuel, Oils & Lubrican
AAAAAAAAA
PLANT EXPENSE:RIG 3 Sup Service &Maintenance
AAAAAAAAA
AAAAAAAAA
PLANT EXPENSE:RIG 4-Fuel,Oils and Lubricants
AAAAAAAAA
AAAAAAAAA
PLANT EXPENSE:RIG 4-Service and Maintainance
AAAAAAAAA
PLANT EXPENSE:RIG 4-SUP Fuels Oils and Lubric
AAAAAAAAA
AAAAAAAAA
Tender Fee
AAAAAAAPj/v
AJBcmlhbAAA
Test & Analysis
AAAAAAAAA
6090 · Materials
AAAAAAAAA
AAAAAAAAA
6090 · Materials:Ballast
AAAAAAAAA
AAAAAAAAA
6090 · Materials:Building Blocks
BAAAAAAAA
6090 · Materials:Cement
AQAPj/vAJBc
mlhbAAAAAA
6090 · Materials:Cost of steel.
AAAAAAAAA
AAAAAAAAA
6090 · Materials:Form work
AAAAAAAAA
6090 · Materials:Gravel
AAAAAAAAA
AAAAAABAA
6090 · Materials:Hardcore
AAAAAAAQA
Pj/kAFBcmlhb
6090 · Materials:Material Fabrication
AAAAAAAAA
6090 · Materials:Other Materials
AAAAAAAAA
AAAAAAAAA
6090 · Materials:Pipes
AAAAAAAAA
AAAAAAAAA
6090 · Materials:Pump & Accessories
AAABAAAAA
6090 · Materials:Sand
AAAAQAPj/vA
JBcmlhbAAAA
6090 · Materials:Tanks
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAB
AAAAAAAAA Page 6 of 41
QAPT/vAJBcm
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3:04 PM INSTA-PUMPS ENGINEERING LIMITED
09/06/22
Accrual Basis
Trial Balance
As of December 31, 2021

AQAAAAkFAS
AQALF1RyaW
FsIEJhbGFuY2
AAAAAAAAA
UAAAAAAAA
AAAAAAAAB
AAAAAAAAA
AAAA
Advertisement & Marketing
AAAAAAAAA
Cash Handling Fee
AAAAAAAAA
AAAAAAAAA
Cash Handling Fee:BANK GUARANTEE ISSUE
AAAAAAAAA
AAAAAAAAA
Cash Handling Fee:Bank Service Charges
AAAAAAAAA
Cash Handling Fee:Bid Bond Charge
AAAAAAAAA
AAAAAAAAA
Cash Handling Fee:Cash Sending Fee
GwAAAAAAA
AAAAAAAAA
Cash Handling Fee:M-pesa Fee
BEVwEAMgA
Cash Handling Fee:Till Charges
MAAEAAAAA
AAAAAQALA
casual wages
QEB5QcfDOU
HAAABAAAA
Commissions
AAAAAAAAA
Computer Accessories & Programs
AAAAAAAAA
AAAAAAAAA
Electricity bills
Au0RXBQByB
gH/AAAAAAA
Hire
AAAAAAAAA
Inspection
AAAAAAAAA
AAAAAAAAA
Internet
AAAAAAAAA
AAAAAAAAA
Loose Tools & Equipment
AAAAAAAAA
Medical Expense
AAAAAAAAA
AAAAAAAAA
Parking Fee
AAAAAAAAA
AAAAAAAAA
Project Cost
AAAAAAAAA
Security
AAAAAAAAA
AAAAAAAAA
staff welfare
AAAAAAAAA
AAAAAAAAA
Stationery and periodicals
AAAAAAAAA
supervision
AAAAAAAAA
AAAAAAAAA
Survey ana NEMA PROGRAMS
AAAAAAAAA
AAAAAAAAA
Taxes:Advance Tax
AAAAAAAAA
Taxes:Customs Duty
AAAAAAAAA
AAAAAAAAA
Taxes:Excise Duty
AAAAAAAPj/v
AJBcmlhbAAA
6110 · M.Vehicle Running Expense
AAAAAAAAA
6110 · M.Vehicle Running Expense:KCF 385E Service & Maintenance
AAAAAAAAA
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Veh repair and maintanance
AAAAAAAAA
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Veh repair and maintanance:KAH 488K Service & Maintenance
BAAAAAAAA
6110 · M.Vehicle Running Expense:M.Veh repair and maintanance:KAW 649V Service & Maintenance
AQAPj/vAJBc
mlhbAAAAAA
6110 · M.Vehicle Running Expense:M.Veh repair and maintanance:KBA 658N Service & Maintenance
AAAAAAAAA
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Veh repair and maintanance:KBK 214X Service & Maintenance
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Veh repair and maintanance:KBU 079J Service & maintenance
AAAAAAAAA
AAAAAABAA
6110 · M.Vehicle Running Expense:M.Veh repair and maintanance:KBV597J Service & Maintenance
AAAAAAAQA
Pj/kAFBcmlhb
6110 · M.Vehicle Running Expense:M.Veh repair and maintanance:KBZ 461S Service Maintenance
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Veh repair and maintanance:KCA 711M Service and maintainan
AAAAAAAAA
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Veh repair and maintanance:KCB 415GService & Maintenance
AAAAAAAAA
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Veh repair and maintanance:KCB 511Z -Service & Maintenance
AAABAAAAA
6110 · M.Vehicle Running Expense:M.Veh repair and maintanance:KCC 409H- Service & Maintenance
AAAAQAPj/vA
JBcmlhbAAAA
6110 · M.Vehicle Running Expense:M.Veh repair and maintanance:KCE 517Y Service & Maintenance
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAB
AAAAAAAAA Page 7 of 41
QAPT/vAJBcm
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3:04 PM INSTA-PUMPS ENGINEERING LIMITED
09/06/22
Accrual Basis
Trial Balance
As of December 31, 2021

AQAAAAkFAS
AQALF1RyaW
FsIEJhbGFuY2
AAAAAAAAA
UAAAAAAAA
AAAAAAAAB
AAAAAAAAA
AAAA
6110 · M.Vehicle Running Expense:M.Veh repair and maintanance:KCF 256B Service & Maintenance
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Veh repair and maintanance:KCH 415F -Service & Maintenance
AAAAAAAAA
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Veh repair and maintanance:KCK 243Q Service & Maintenance
AAAAAAAAA
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Veh repair and maintanance:KCP 273F Service & maintanance
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Veh repair and maintanance:KCP 827V Service & maintanance
AAAAAAAAA
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Veh repair and maintanance:KCW 107H Service & maintenance
GwAAAAAAA
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Veh repair and maintanance:Service & Maintenance
BEVwEAMgA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant
MAAEAAAAA
AAAAAQALA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:Fuel Others
QEB5QcfDOU
HAAABAAAA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:KAH 697K Fuels & Lubricants
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:kaw 029A Fuel and Lubricant a/
AAAAAAAAA
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:KAW 649V Fuel,Oils & Lubricants
Au0RXBQByB
gH/AAAAAAA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:KAW 819G Fuel,Oils & Lubricants
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:KBA 658N Fuel,Oils & Lubricants
AAAAAAAAA
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:KBK 214X Fuel,Oils & Lubricants
AAAAAAAAA
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:KBU 079J Fuel,oils & lubricants
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:KBV 597J Oil Fuel & Lubricants
AAAAAAAAA
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:KBZ 471S - FUEL,oils and lubric
AAAAAAAAA
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:KCB 415G Oil Fuel & Lubricants
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:KCB 511Z Fuel, Oil & Lubricants
AAAAAAAAA
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:KCC 409 - Fuel Oil & Lubricants
AAAAAAAAA
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:KCE 517Y Fuel, Oil & Lubricants
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:KCF385E Oil Fuel & Lubricant
AAAAAAAAA
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:KCG 306K Fuel,Oils & Lubricants
AAAAAAAAA
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:KCH 415F Fuel,Oils & Lubricants
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:KCK 243Q Oil Fuel & Lubricant
AAAAAAAAA
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:KCN 360G Fuel,Oils & Lubricants
AAAAAAAPj/v
AJBcmlhbAAA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:KCP 273F Fuel,Oils & lubricants
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:KCP 827V Fuel,Oils & lubricants
AAAAAAAAA
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:KCW 107H fuel oil & lubricants
AAAAAAAAA
AAAAAAAAA
6145 · Cleaning
BAAAAAAAA
6180 · Insurance
AQAPj/vAJBc
mlhbAAAAAA
6180 · Insurance:KBK 214X Insurance
AAAAAAAAA
AAAAAAAAA
6180 · Insurance:KCC 409H Insurance
AAAAAAAAA
6180 · Insurance:KCE 339E-Insurance
AAAAAAAAA
AAAAAABAA
6180 · Insurance:KCE 512Y - Insurance
AAAAAAAQA
Pj/kAFBcmlhb
6180 · Insurance:KCF 385E - Insuarance
AAAAAAAAA
6180 · Insurance:KCP 273F-Insurance
AAAAAAAAA
AAAAAAAAA
6180 · Insurance:KCW 107H-Insurance
AAAAAAAAA
AAAAAAAAA
6200 · Interest Expense
AAABAAAAA
6200 · Interest Expense:Asset Finance Interest
AAAAQAPj/vA
JBcmlhbAAAA
6200 · Interest Expense:Loan Interest
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAB
AAAAAAAAA Page 8 of 41
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3:04 PM INSTA-PUMPS ENGINEERING LIMITED
09/06/22
Accrual Basis
Trial Balance
As of December 31, 2021

AQAAAAkFAS
AQALF1RyaW
FsIEJhbGFuY2
AAAAAAAAA
UAAAAAAAA
AAAAAAAAB
AAAAAAAAA
AAAA
6200 · Interest Expense:Penalties
AAAAAAAAA
6230 · Licenses and Permits
AAAAAAAAA
AAAAAAAAA
6230 · Licenses and Permits:Cess
AAAAAAAAA
AAAAAAAAA
6230 · Licenses and Permits:NEMA -
AAAAAAAAA
6230 · Licenses and Permits:Permit & Abstraction Fee
AAAAAAAAA
AAAAAAAAA
6250 · Postage and Delivery
GwAAAAAAA
AAAAAAAAA
6260 · Printing and Reproduction
BEVwEAMgA
6270 · Professional Fees
MAAEAAAAA
AAAAAQALA
6270 · Professional Fees:Auction Fee
QEB5QcfDOU
HAAABAAAA
6270 · Professional Fees:Audit fees
AAAAAAAAA
6270 · Professional Fees:Consultancy Fee
AAAAAAAAA
AAAAAAAAA
6270 · Professional Fees:Legal Fees
Au0RXBQByB
gH/AAAAAAA
6290 · Rent & Rates
AAAAAAAAA
6300 · Repairs
AAAAAAAAA
AAAAAAAAA
6300 · Repairs:6330 · Equipment Repairs
AAAAAAAAA
AAAAAAAAA
6334 · Subscriptions
AAAAAAAAA
6340 · Telephone
AAAAAAAAA
AAAAAAAAA
6340 · Telephone:6341 · Mobile Airtime
AAAAAAAAA
AAAAAAAAA
6350 · Travel,Accommodation & Ent
AAAAAAAAA
6350 · Travel,Accommodation & Ent:Accommodation
AAAAAAAAA
AAAAAAAAA
6350 · Travel,Accommodation & Ent:Travelling
AAAAAAAAA
AAAAAAAAA
6350 · Travel,Accommodation & Ent:6360 · Entertainment
AAAAAAAAA
6350 · Travel,Accommodation & Ent:6370 · Meals
AAAAAAAAA
AAAAAAAAA
6350 · Travel,Accommodation & Ent:6380 · Transport
AAAAAAAAA
AAAAAAAAA
6390 · Utilities:Gas and Electric
AAAAAAAAA
6390 · Utilities:Water
AAAAAAAAA
AAAAAAAAA
6550 · Office Supplies & Stationery
AAAAAAAPj/v
AJBcmlhbAAA
6560 · Payroll Expenses:NSSF
AAAAAAAAA
6560 · Payroll Expenses:overtime
AAAAAAAAA
AAAAAAAAA
6560 · Payroll Expenses:Salary & Wages
AAAAAAAAA
AAAAAAAAA
6750 · Subcontractors
BAAAAAAAA
Other Income:Insuarance Proceeds
AQAPj/vAJBc
mlhbAAAAAA
Other Income:Interest Income
AAAAAAAAA
TOTAL
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAABAA
AAAAAAAQA
Pj/kAFBcmlhb
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAABAAAAA
AAAAQAPj/vA
JBcmlhbAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAB
AAAAAAAAA Page 9 of 41
QAPT/vAJBcm
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3:04 PM INSTA-PUMPS ENGINEERING LIMITED
09/06/22
Accrual Basis
Trial Balance
As of December 31, 2021

AQAAAAkFAS
AQALF1RyaW Dec 31, 21
FsIEJhbGFuY2
AAAAAAAAA
UAAAAAAAA
AAAAAAAAB Debit
AAAAAAAAA
AAAA
0010594381899 0.00
AAAAAAAAA
AAAAAAAAA
BANKS:ABC - Project account 800.00
AAAAAAAAA
BANKS:African Banking Corporation Ltd
AAAAAAAAA 6,833.00
AAAAAAAAA
BANKS:Bank of Baroda 2,489.95
AAAAAAAAA
AAAAAAAAA
BANKS:Bank of Baroda - Overdraft Acc
AAAAAAAAA
BANKS:Barclays Bank-Ruaraka Branch
GwAAAAAAA 688,515.05
AAAAAAAAA
BANKS:Barclays Bank - PRC 907,275.30
BEVwEAMgA
MAAEAAAAA
BANKS:Chase Bank 106,542.80
AAAAAQALA
BANKS:CONTRA
QEB5QcfDOU 0.00
HAAABAAAA
BANKS:Equity Bank-IPE-0010293106196 326,986.52
AAAAAAAAA
AAAAAAAAA
BANKS:Equity Bank-IPS-0010101205091 0.00
AAAAAAAAA
BANKS:I & M BANK LTD
Au0RXBQByB
gH/AAAAAAA
BANKS:Kenya Commercial Bank 1,305,542.85
AAAAAAAAA
BANKS:NIC Bank Ltd - Current Account
AAAAAAAAA
AAAAAAAAA
BANKS:NIC SAVINGS ACCOUNT
AAAAAAAAA 599,272.00
AAAAAAAAA
BANKS:Petty Cash 0.00
AAAAAAAAA
BANKS:Rafiki Microfinance Bank
AAAAAAAAA 0.00
AAAAAAAAA
BANKS:Sidian Bank
AAAAAAAAA 26,271.62
AAAAAAAAA
BANKS:Stanbic Bank 367,464.03
AAAAAAAAA
Insta pumps/Aqua Drilling
AAAAAAAAA 0.00
AAAAAAAAA
Jelioth Theuri
AAAAAAAAA 0.00
AAAAAAAAA
1101 · Accounts Receivable - EUR 0.00
AAAAAAAAA
1200 · Accounts Receivable
AAAAAAAAA 43,381,202.22
AAAAAAAAA
1200 · Accounts Receivable:Suppense recievables
AAAAAAAAA 0.00
AAAAAAAAA
Current Asset 3,618,942.80
AAAAAAAAA
Current Asset:Advance Tax
AAAAAAAAA 491,575.00
AAAAAAAAA
Current Asset:Bivaria
AAAAAAAPj/v 100,000.00
AJBcmlhbAAA
Current Asset:Cash Margin:1&M Bank Cash Margin 0.00
AAAAAAAAA
Current Asset:Cash Margin:ABC F.D - 0000LB001715
AAAAAAAAA 0.00
AAAAAAAAA
Current Asset:Cash Margin:ABC F.D - 0000LB007715
AAAAAAAAA 0.00
AAAAAAAAA
Current Asset:Cash Margin:ABC F.D - 0000LB009215 0.00
BAAAAAAAA
Current Asset:Cash Margin:ABC F.D - 0000LBG004314
AQAPj/vAJBc 0.00
mlhbAAAAAA
Current Asset:Cash Margin:ABC F.D - 0000LBG007415
AAAAAAAAA 0.00
AAAAAAAAA
Current Asset:Cash Margin:Equity F.D - 0010368128873 0.00
AAAAAAAAA
Current Asset:Cash Margin:Rafiki Microfinan 0121250000216
AAAAAAAAA 0.00
AAAAAABAA
Current Asset:Current Asset Mercedes Actros
AAAAAAAQA 8,672,071.64
Pj/kAFBcmlhb
Current Asset:Deposits 0.00
AAAAAAAAA
Current Asset:Employee Surcharges
AAAAAAAAA 0.00
AAAAAAAAA
Current Asset:Employee/Other Loans
AAAAAAAAA 0.00
AAAAAAAAA
Current Asset:F.D Acc 0010399843023 0.00
AAABAAAAA
Current Asset:F.D Acc 0010360440874
AAAAQAPj/vA 0.00
JBcmlhbAAAA
Current Asset:F.D Acc 0010361214468
AAAAAAAAA 0.00
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAB
AAAAAAAAA Page 10 of 41
QAPT/vAJBcm
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3:04 PM INSTA-PUMPS ENGINEERING LIMITED
09/06/22
Accrual Basis
Trial Balance
As of December 31, 2021

AQAAAAkFAS
AQALF1RyaW Dec 31, 21
FsIEJhbGFuY2
AAAAAAAAA
UAAAAAAAA
AAAAAAAAB Debit
AAAAAAAAA
AAAA
Current Asset:F.D Acc 0010395259875 0.00
AAAAAAAAA
Current Asset:F.D Acc 0010395439589
AAAAAAAAA 0.00
AAAAAAAAA
Current Asset:F.D ACC 0010396267890
AAAAAAAAA 0.00
AAAAAAAAA
Current Asset:F.D Acc 0010396622929 0.00
AAAAAAAAA
Current Asset:F.D Acc 0010397560039
AAAAAAAAA 0.00
AAAAAAAAA
Current Asset:F.D Acc 0010399079247
GwAAAAAAA 0.00
AAAAAAAAA
Current Asset:Fixed Deposit Accounts
BEVwEAMgA
Current Asset:Fixed Deposit Accounts:ABC F.D - 000300001009774
MAAEAAAAA 0.00
AAAAAQALA
Current Asset:Fixed Deposit Accounts:ABC F.D - 000306001000047
QEB5QcfDOU 0.00
HAAABAAAA
Current Asset:Fixed Deposit Accounts:ABC F.D - 000300001009790 0.00
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:ABC F.D LC - 00300001012784
AAAAAAAAA 0.00
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:BBK F.D TD 2023712251
Au0RXBQByB 0.00
gH/AAAAAAA
Current Asset:Fixed Deposit Accounts:EQUITY F.D 0010368382856 0.00
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:EQUITY F.D 0010377594464
AAAAAAAAA 0.00
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:EQUITY F.D 0010378731062
AAAAAAAAA 0.00
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:Equity FDR-0010379290559 0.00
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:Equity FDR-0010379610362
AAAAAAAAA 0.00
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:Equity FDR-0010379769055
AAAAAAAAA 0.00
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:Equity FDR-00103880137400 0.00
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:Equity FDR 0010380777902
AAAAAAAAA 0.00
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:FDR-95870300008300
AAAAAAAAA 0.00
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:FDR-95870300008302 0.00
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:FDR - 95870300006426
AAAAAAAAA 0.00
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:FDR - 95870300006427
AAAAAAAAA 0.00
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:FDR - 95870300006480 0.00
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:FDR - 95870300006506
AAAAAAAAA 0.00
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:FDR - 9587030006425
AAAAAAAPj/v 0.00
AJBcmlhbAAA
Current Asset:Fixed Deposit Accounts:FDR - 9587030006529 239,909.50
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:FDR - I& M BANK
AAAAAAAAA 0.00
AAAAAAAAA
Current Asset:Funding Acc(Performance Bond)
AAAAAAAAA 0.00
AAAAAAAAA
Current Asset:Geospace - Receivable 18,209,061.00
BAAAAAAAA
Current Asset:Instapumps/PRD-Receivables
AQAPj/vAJBc 802,378.25
mlhbAAAAAA
Current Asset:Inter Company Loans
AAAAAAAAA 8,347,043.40
AAAAAAAAA
Current Asset:Manual Reconcilition 30.40
AAAAAAAAA
Current Asset:Other deductions
AAAAAAAAA
AAAAAABAA
Current Asset:Salary Advance
AAAAAAAQA 1,400,889.71
Pj/kAFBcmlhb
Current Asset:Staff loans
AAAAAAAAA
Current Asset:Wellfields Engineers
AAAAAAAAA 6,106,980.08
AAAAAAAAA
Current Asset:Witholding Tax
AAAAAAAAA 12,468,778.00
AAAAAAAAA
Prepayment insurance 832,816.00
AAABAAAAA
1499 · Undeposited Funds
AAAAQAPj/vA 0.00
JBcmlhbAAAA
Accumulated Depreciation
AAAAAAAAA 5,000.00
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAB
AAAAAAAAA Page 11 of 41
QAPT/vAJBcm
lhbAAAAAAA
3:04 PM INSTA-PUMPS ENGINEERING LIMITED
09/06/22
Accrual Basis
Trial Balance
As of December 31, 2021

AQAAAAkFAS
AQALF1RyaW Dec 31, 21
FsIEJhbGFuY2
AAAAAAAAA
UAAAAAAAA
AAAAAAAAB Debit
AAAAAAAAA
AAAA
Accumulated Depreciation:Acc depre
AAAAAAAAA
Accumulated Depreciation:Acc depre- furniture and Equipm
AAAAAAAAA
AAAAAAAAA
Accumulated Depreciation:Acc Depre -Motor Vehicle
AAAAAAAAA
AAAAAAAAA
Accumulated Depreciation:Acc depre Computers
AAAAAAAAA
Accumulated Depreciation:Acc. depre - Heavy Machinery
AAAAAAAAA
AAAAAAAAA
Fixed Asset
GwAAAAAAA 8,303,722.02
AAAAAAAAA
Fixed Asset:Computers 2,980,392.75
BEVwEAMgA
Fixed Asset:Equipment
MAAEAAAAA 5,610,616.00
AAAAAQALA
Fixed Asset:Furniture & Fitting
QEB5QcfDOU 1,437,509.90
HAAABAAAA
Fixed Asset:Land and Building 44,755,999.50
AAAAAAAAA
Fixed Asset:Motor Vehicle
AAAAAAAAA 630,000.00
AAAAAAAAA
Fixed Asset:Motor Vehicle:EX33KG98 Bedford 2 Mwangi FH
Au0RXBQByB 1,120,000.00
gH/AAAAAAA
Fixed Asset:Motor Vehicle:KAC 917W Pick Up- Landcruiser 980,000.00
AAAAAAAAA
Fixed Asset:Motor Vehicle:KAC 917W Subaru
AAAAAAAAA 175,671.00
AAAAAAAAA
Fixed Asset:Motor Vehicle:KAH 488K.
AAAAAAAAA 850,000.00
AAAAAAAAA
Fixed Asset:Motor Vehicle:KAQ 020A Toyota SWagon 400,000.00
AAAAAAAAA
Fixed Asset:Motor Vehicle:KAR 414T
AAAAAAAAA 0.00
AAAAAAAAA
Fixed Asset:Motor Vehicle:KAS 660T
AAAAAAAAA 570,000.00
AAAAAAAAA
Fixed Asset:Motor Vehicle:KAU 576S-Nissan Hardbody 1,380,000.00
AAAAAAAAA
Fixed Asset:Motor Vehicle:KAV 112Z
AAAAAAAAA 3,360,000.00
AAAAAAAAA
Fixed Asset:Motor Vehicle:KAW 460V Merc Truck
AAAAAAAAA 1,158,500.00
AAAAAAAAA
Fixed Asset:Motor Vehicle:KAW 819G. 0.00
AAAAAAAAA
Fixed Asset:Motor Vehicle:KBD 627P
AAAAAAAAA 1,800.00
AAAAAAAAA
Fixed Asset:Motor Vehicle:KBE 561E Landcruiser
AAAAAAAAA 0.00
AAAAAAAAA
Fixed Asset:Motor Vehicle:KBK 214X . 3,345,275.39
AAAAAAAAA
Fixed Asset:Motor Vehicle:KBM 163P- Leyland Truck
AAAAAAAAA 4,650,000.00
AAAAAAAAA
Fixed Asset:Motor Vehicle:KBU 079J
AAAAAAAPj/v 720,462.96
AJBcmlhbAAA
Fixed Asset:Motor Vehicle:KBV 597J 827,962.96
AAAAAAAAA
Fixed Asset:Motor Vehicle:KBV 617Z Percussion EX86KD26 >4
AAAAAAAAA 870,000.00
AAAAAAAAA
Fixed Asset:Motor Vehicle:KBW 11206KH98LOmondi Bedford 3
AAAAAAAAA 800,000.00
AAAAAAAAA
Fixed Asset:Motor Vehicle:KBY 072Q -Harrier 2,400,000.00
BAAAAAAAA
Fixed Asset:Motor Vehicle:KBZ 461S double Cabin
AQAPj/vAJBc 4,212,192.00
mlhbAAAAAA
Fixed Asset:Motor Vehicle:KCA 711M
AAAAAAAAA 6,000,000.24
AAAAAAAAA
Fixed Asset:Motor Vehicle:KCB 415G 1,100,000.00
AAAAAAAAA
Fixed Asset:Motor Vehicle:KCB 5117Z
AAAAAAAAA 6,430,000.00
AAAAAABAA
Fixed Asset:Motor Vehicle:KCC 409H
AAAAAAAQA 3,944,241.38
Pj/kAFBcmlhb
Fixed Asset:Motor Vehicle:KCE 512Y 3,340,690.00
AAAAAAAAA
Fixed Asset:Motor Vehicle:KCF 256B
AAAAAAAAA 241,748.62
AAAAAAAAA
Fixed Asset:Motor Vehicle:KCG 306K
AAAAAAAAA 1,048,275.86
AAAAAAAAA
Fixed Asset:Motor Vehicle:KCH 415F 2,620,689.66
AAABAAAAA
Fixed Asset:Motor Vehicle:KCJ 856U
AAAAQAPj/vA 1,250,000.00
JBcmlhbAAAA
Fixed Asset:Motor Vehicle:KCK 243Q
AAAAAAAAA 4,478,318.97
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAB
AAAAAAAAA Page 12 of 41
QAPT/vAJBcm
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3:04 PM INSTA-PUMPS ENGINEERING LIMITED
09/06/22
Accrual Basis
Trial Balance
As of December 31, 2021

AQAAAAkFAS
AQALF1RyaW Dec 31, 21
FsIEJhbGFuY2
AAAAAAAAA
UAAAAAAAA
AAAAAAAAB Debit
AAAAAAAAA
AAAA
Fixed Asset:Motor Vehicle:KCN 360G 4,344,827.59
AAAAAAAAA
Fixed Asset:Motor Vehicle:KCW 107H
AAAAAAAAA 4,395,067.70
AAAAAAAAA
Fixed Asset:Server
AAAAAAAAA 141,724.14
AAAAAAAAA
Fixed Asset:Welding Machine 63,150.00
AAAAAAAAA
Investment property
AAAAAAAAA 22,057,541.00
AAAAAAAAA
Plants:Compressor Rig 1
GwAAAAAAA 2,219,482.76
AAAAAAAAA
Plants:New Rig 1 8,793,103.45
BEVwEAMgA
Plants:Press Machine
MAAEAAAAA 6,427,065.00
AAAAAQALA
Plants:Rig 2 - KBK 807Y
QEB5QcfDOU 26,062,404.02
HAAABAAAA
Plants:RiG 3 - KHMA 712E 25,370,557.39
AAAAAAAAA
Plants:Rig 4
AAAAAAAAA 19,543,344.83
AAAAAAAAA
Work in progress
Au0RXBQByB 2,190,760.00
gH/AAAAAAA
Dollar Account 0.00
AAAAAAAAA
2000 · Accounts Payable
AAAAAAAAA
AAAAAAAAA
Current Liability Account
AAAAAAAAA
AAAAAAAAA
Current Liability Account:ABC - 000400001000561 0.00
AAAAAAAAA
Current Liability Account:ABC - 000400001000575
AAAAAAAAA 0.00
AAAAAAAAA
Current Liability Account:ABC - 000400001000696
AAAAAAAAA 0.00
AAAAAAAAA
Current Liability Account:ABC - 000400001000963 0.00
AAAAAAAAA
Current Liability Account:Advance Guarantee
AAAAAAAAA
AAAAAAAAA
Current Liability Account:Bank of Baroda Project finanace
AAAAAAAAA 0.00
AAAAAAAAA
Current Liability Account:EQUITY BANK - 0010577394086 131,110.00
AAAAAAAAA
Current Liability Account:Invoice discounting
AAAAAAAAA
AAAAAAAAA
Current Liability Account:Manual Reconcilition
AAAAAAAAA 8,356.38
AAAAAAAAA
Current Liability Account:Project finance 95870600002727
AAAAAAAAA
Current Liability Account:Stanbic short term-import finan
AAAAAAAAA
AAAAAAAAA
Current Liability Account:Tax Payable
AAAAAAAPj/v 14,168,901.33
AJBcmlhbAAA
Customers Deposits
AAAAAAAAA
Fixed account
AAAAAAAAA 0.00
AAAAAAAAA
Related Parties.:Geospace - Liability Account
AAAAAAAAA 845,303.52
AAAAAAAAA
Related Parties.:Gosho & Associates (2006) 4,299,902.40
BAAAAAAAA
Shareholders Current A/c
AQAPj/vAJBc
mlhbAAAAAA
Shareholders Current A/c:JN Gosho
AAAAAAAAA 51,895,836.83
AAAAAAAAA
Shareholders Current A/c:Purity 17,373,671.44
AAAAAAAAA
Taxation
AAAAAAAAA
AAAAAABAA
2100 · Payroll Liabilities
AAAAAAAQA 0.00
Pj/kAFBcmlhb
2100 · Payroll Liabilities:Net Pay 2,186,797.00
AAAAAAAAA
2100 · Payroll Liabilities:NHIF-
AAAAAAAAA 278,580.00
AAAAAAAAA
2100 · Payroll Liabilities:NSSF-
AAAAAAAAA
AAAAAAAAA
2100 · Payroll Liabilities:PAYE-
AAABAAAAA
2100 · Payroll Liabilities:Salary arrears
AAAAQAPj/vA
JBcmlhbAAAA
2200 · VAT Control
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAB
AAAAAAAAA Page 13 of 41
QAPT/vAJBcm
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3:04 PM INSTA-PUMPS ENGINEERING LIMITED
09/06/22
Accrual Basis
Trial Balance
As of December 31, 2021

AQAAAAkFAS
AQALF1RyaW Dec 31, 21
FsIEJhbGFuY2
AAAAAAAAA
UAAAAAAAA
AAAAAAAAB Debit
AAAAAAAAA
AAAA
Equity Loans 0.00
AAAAAAAAA
Equity Loans:Equity Loan 0010599072687
AAAAAAAAA 0.00
AAAAAAAAA
Equity Loans:Equity loan 0010290656959
AAAAAAAAA 0.00
AAAAAAAAA
Equity Loans:Equity Loan 0010560440620 0.00
AAAAAAAAA
Equity Loans:Equity Loan 0010560748360
AAAAAAAAA 0.00
AAAAAAAAA
Equity Loans:Equity Loan 0010596227355
GwAAAAAAA 0.00
AAAAAAAAA
Equity Loans:Equity Loan 0010597571522 0.00
BEVwEAMgA
Equity Loans:Equity Loan 0010598098837
MAAEAAAAA 0.00
AAAAAQALA
Equity Loans:Equity Loan 0010598746421
QEB5QcfDOU 0.00
HAAABAAAA
Equity Loans:Equity Loan 0010599322946 0.00
AAAAAAAAA
Equity Loans:Equity loan 0010599702319
AAAAAAAAA 0.00
AAAAAAAAA
LOAN ACCOUNT
Au0RXBQByB 285,388.69
gH/AAAAAAA
LOAN ACCOUNT:ABC - 00400001000786 6,744.00
AAAAAAAAA
LOAN ACCOUNT:ABC -00040001000340
AAAAAAAAA 0.00
AAAAAAAAA
LOAN ACCOUNT:Bank of Baroda-95870600003646
AAAAAAAAA
AAAAAAAAA
LOAN ACCOUNT:Bank of Baroda-95870600003701 0.00
AAAAAAAAA
LOAN ACCOUNT:Bank of Baroda-95870600003997
AAAAAAAAA
AAAAAAAAA
LOAN ACCOUNT:Bank of Baroda-loan Rig 2
AAAAAAAAA 0.00
AAAAAAAAA
LOAN ACCOUNT:Bank of Baroda - 95870600002627 0.00
AAAAAAAAA
LOAN ACCOUNT:BBK-067OL01202050003
AAAAAAAAA 0.00
AAAAAAAAA
LOAN ACCOUNT:BBK-KCW
AAAAAAAAA
AAAAAAAAA
LOAN ACCOUNT:BBK - 2035120087 0.00
AAAAAAAAA
LOAN ACCOUNT:COFACE -LOAN
AAAAAAAAA
AAAAAAAAA
LOAN ACCOUNT:Equity Loan Acc 0010561137649
AAAAAAAAA 0.00
AAAAAAAAA
LOAN ACCOUNT:I & M Bank -0320079258401200 607,481.86
AAAAAAAAA
LOAN ACCOUNT:NIC KBK 214X HPR-4-510-002754
AAAAAAAAA 0.00
AAAAAAAAA
LOAN ACCOUNT:NIC Bank LTD ASSET FINANCE
AAAAAAAPj/v 0.01
AJBcmlhbAAA
LOAN ACCOUNT:NIC KBD 627P HPR-4-530-000417 0.00
AAAAAAAAA
LOAN ACCOUNT:NIC KBM 163P HPR-4-510-003206
AAAAAAAAA 0.00
AAAAAAAAA
LOAN ACCOUNT:NIC KBZ 471S - 1002115348
AAAAAAAAA 0.00
AAAAAAAAA
LOAN ACCOUNT:NIC KCA 711M -1002261045 276.00
BAAAAAAAA
LOAN ACCOUNT:NIC KCC 409H -1002595164
AQAPj/vAJBc 0.00
mlhbAAAAAA
LOAN ACCOUNT:NIC KCF 385E -1005451856
AAAAAAAAA 420,564.10
AAAAAAAAA
LOAN ACCOUNT:NIC KCK 238Q -100444357 0.00
AAAAAAAAA
LOAN ACCOUNT:NIC KCN 360G -1005181848
AAAAAAAAA 73,395.59
AAAAAABAA
LOAN ACCOUNT:Rig 2 Loan
AAAAAAAQA 0.00
Pj/kAFBcmlhb
LOAN ACCOUNT:Rig 3 Loan 0.00
AAAAAAAAA
LOAN ACCOUNT:Rig 4 Loan
AAAAAAAAA 0.00
AAAAAAAAA
LOAN ACCOUNT:Spin capital-loan
AAAAAAAAA
AAAAAAAAA
LOAN ACCOUNT:Stanbic loan
AAABAAAAA
Prior adjustment
AAAAQAPj/vA 0.00
JBcmlhbAAAA
Share Capital
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAB
AAAAAAAAA Page 14 of 41
QAPT/vAJBcm
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3:04 PM INSTA-PUMPS ENGINEERING LIMITED
09/06/22
Accrual Basis
Trial Balance
As of December 31, 2021

AQAAAAkFAS
AQALF1RyaW Dec 31, 21
FsIEJhbGFuY2
AAAAAAAAA
UAAAAAAAA
AAAAAAAAB Debit
AAAAAAAAA
AAAA
1110 · Retained Earnings
AAAAAAAAA
3000 · Opening Bal Equity
AAAAAAAAA 0.00
AAAAAAAAA
4100 · Sales
AAAAAAAAA
AAAAAAAAA
Electrical applliances 1,228,096.42
AAAAAAAAA
Equipment & Machinery Rental
AAAAAAAAA 4,000.00
AAAAAAAAA
KBE & KAW & KCE:KBE 559V Fuels,Oil & Lubricants
GwAAAAAAA 92,594.29
AAAAAAAAA
KBE & KAW & KCE:KBE 559V Service & Maintenance 89,550.00
BEVwEAMgA
KBE & KAW & KCE:KCE 339E Fuel,Oils & Lubricants
MAAEAAAAA 556,014.94
AAAAAQALA
KBE & KAW & KCE:KCE 339E Genset
QEB5QcfDOU 130,699.71
HAAABAAAA
KBE & KAW & KCE:KCE 339E Service & Maintenance 163,101.75
AAAAAAAAA
Labour Costs
AAAAAAAAA 5,142,705.00
AAAAAAAAA
PLANT EXPENSE:RIG 1 COMOils,Fuel & Lubricants
Au0RXBQByB 32,407.41
gH/AAAAAAA
PLANT EXPENSE:RIG 1 Fuel,Oils & Lubricants 1,564,595.18
AAAAAAAAA
PLANT EXPENSE:RIG 1 Service & Maintenance
AAAAAAAAA 181,169.86
AAAAAAAAA
PLANT EXPENSE:RIG 1 SUP Service & Maintenance
AAAAAAAAA 44,700.00
AAAAAAAAA
PLANT EXPENSE:RIG 1 SUPFuels,Oil & Lubricants 17,129.63
AAAAAAAAA
PLANT EXPENSE:Rig 1Fuel,Oil & Lubricants
AAAAAAAAA 420,977.78
AAAAAAAAA
PLANT EXPENSE:RIG 1Service & Maintenace
AAAAAAAAA 445,430.01
AAAAAAAAA
PLANT EXPENSE:RIG 3 COMOil , Fuel & Lubricant 62,500.00
AAAAAAAAA
PLANT EXPENSE:RIG 3 fuels, oils and lubricant
AAAAAAAAA 4,613,167.68
AAAAAAAAA
PLANT EXPENSE:RIG 3 Service & Maintainance
AAAAAAAAA 319,423.26
AAAAAAAAA
PLANT EXPENSE:RIG 3 SUP Fuel, Oils & Lubrican 31,592.56
AAAAAAAAA
PLANT EXPENSE:RIG 3 Sup Service &Maintenance
AAAAAAAAA 37,100.00
AAAAAAAAA
PLANT EXPENSE:RIG 4-Fuel,Oils and Lubricants
AAAAAAAAA 3,516,364.23
AAAAAAAAA
PLANT EXPENSE:RIG 4-Service and Maintainance 431,711.29
AAAAAAAAA
PLANT EXPENSE:RIG 4-SUP Fuels Oils and Lubric
AAAAAAAAA 8,481.48
AAAAAAAAA
Tender Fee
AAAAAAAPj/v 5,000.00
AJBcmlhbAAA
Test & Analysis 257,700.00
AAAAAAAAA
6090 · Materials
AAAAAAAAA 29,284,323.57
AAAAAAAAA
6090 · Materials:Ballast
AAAAAAAAA 321,690.66
AAAAAAAAA
6090 · Materials:Building Blocks 96,600.00
BAAAAAAAA
6090 · Materials:Cement
AQAPj/vAJBc 421,166.21
mlhbAAAAAA
6090 · Materials:Cost of steel.
AAAAAAAAA 789,770.91
AAAAAAAAA
6090 · Materials:Form work 16,350.00
AAAAAAAAA
6090 · Materials:Gravel
AAAAAAAAA 1,460,970.00
AAAAAABAA
6090 · Materials:Hardcore
AAAAAAAQA 15,000.00
Pj/kAFBcmlhb
6090 · Materials:Material Fabrication 263,050.35
AAAAAAAAA
6090 · Materials:Other Materials
AAAAAAAAA 6,730.00
AAAAAAAAA
6090 · Materials:Pipes
AAAAAAAAA 600,910.00
AAAAAAAAA
6090 · Materials:Pump & Accessories 5,813,484.79
AAABAAAAA
6090 · Materials:Sand
AAAAQAPj/vA 192,975.28
JBcmlhbAAAA
6090 · Materials:Tanks
AAAAAAAAA 8,194,437.52
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAB
AAAAAAAAA Page 15 of 41
QAPT/vAJBcm
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3:04 PM INSTA-PUMPS ENGINEERING LIMITED
09/06/22
Accrual Basis
Trial Balance
As of December 31, 2021

AQAAAAkFAS
AQALF1RyaW Dec 31, 21
FsIEJhbGFuY2
AAAAAAAAA
UAAAAAAAA
AAAAAAAAB Debit
AAAAAAAAA
AAAA
Advertisement & Marketing 334,595.00
AAAAAAAAA
Cash Handling Fee
AAAAAAAAA 1,248.00
AAAAAAAAA
Cash Handling Fee:BANK GUARANTEE ISSUE
AAAAAAAAA 263,603.29
AAAAAAAAA
Cash Handling Fee:Bank Service Charges 8,265,819.29
AAAAAAAAA
Cash Handling Fee:Bid Bond Charge
AAAAAAAAA 141,800.00
AAAAAAAAA
Cash Handling Fee:Cash Sending Fee
GwAAAAAAA 1,618.00
AAAAAAAAA
Cash Handling Fee:M-pesa Fee 237,589.10
BEVwEAMgA
Cash Handling Fee:Till Charges
MAAEAAAAA 106,738.24
AAAAAQALA
casual wages
QEB5QcfDOU 223,311.50
HAAABAAAA
Commissions 1,094,503.55
AAAAAAAAA
Computer Accessories & Programs
AAAAAAAAA 387,105.17
AAAAAAAAA
Electricity bills
Au0RXBQByB 1,104,000.00
gH/AAAAAAA
Hire 216,600.00
AAAAAAAAA
Inspection
AAAAAAAAA 57,000.00
AAAAAAAAA
Internet
AAAAAAAAA 257,268.55
AAAAAAAAA
Loose Tools & Equipment 398,117.17
AAAAAAAAA
Medical Expense
AAAAAAAAA 129,996.00
AAAAAAAAA
Parking Fee
AAAAAAAAA 27,820.00
AAAAAAAAA
Project Cost 639,260.00
AAAAAAAAA
Security
AAAAAAAAA 1,171,030.00
AAAAAAAAA
staff welfare
AAAAAAAAA 84,679.34
AAAAAAAAA
Stationery and periodicals 196,352.66
AAAAAAAAA
supervision
AAAAAAAAA 17,500.00
AAAAAAAAA
Survey ana NEMA PROGRAMS
AAAAAAAAA 12,500.00
AAAAAAAAA
Taxes:Advance Tax 4,800.00
AAAAAAAAA
Taxes:Customs Duty
AAAAAAAAA 1,055,028.00
AAAAAAAAA
Taxes:Excise Duty
AAAAAAAPj/v 338,201.13
AJBcmlhbAAA
6110 · M.Vehicle Running Expense 15,311.96
AAAAAAAAA
6110 · M.Vehicle Running Expense:KCF 385E Service & Maintenance
AAAAAAAAA 9,700.00
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Veh repair and maintanance
AAAAAAAAA 99,964.57
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Veh repair and maintanance:KAH 488K Service & Maintenance 3,000.00
BAAAAAAAA
6110 · M.Vehicle Running Expense:M.Veh repair and maintanance:KAW 649V Service & Maintenance
AQAPj/vAJBc 75,243.59
mlhbAAAAAA
6110 · M.Vehicle Running Expense:M.Veh repair and maintanance:KBA 658N Service & Maintenance
AAAAAAAAA 153,443.45
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Veh repair and maintanance:KBK 214X Service & Maintenance 13,417.24
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Veh repair and maintanance:KBU 079J Service & maintenance
AAAAAAAAA 54,945.97
AAAAAABAA
6110 · M.Vehicle Running Expense:M.Veh repair and maintanance:KBV597J Service & Maintenance
AAAAAAAQA 111,608.84
Pj/kAFBcmlhb
6110 · M.Vehicle Running Expense:M.Veh repair and maintanance:KBZ 461S Service Maintenance 19,720.00
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Veh repair and maintanance:KCA 711M Service and maintainan
AAAAAAAAA 11,680.00
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Veh repair and maintanance:KCB 415GService & Maintenance
AAAAAAAAA 162,948.28
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Veh repair and maintanance:KCB 511Z -Service & Maintenance 499,412.77
AAABAAAAA
6110 · M.Vehicle Running Expense:M.Veh repair and maintanance:KCC 409H- Service & Maintenance
AAAAQAPj/vA 85,831.03
JBcmlhbAAAA
6110 · M.Vehicle Running Expense:M.Veh repair and maintanance:KCE 517Y Service & Maintenance
AAAAAAAAA 84,792.59
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAB
AAAAAAAAA Page 16 of 41
QAPT/vAJBcm
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3:04 PM INSTA-PUMPS ENGINEERING LIMITED
09/06/22
Accrual Basis
Trial Balance
As of December 31, 2021

AQAAAAkFAS
AQALF1RyaW Dec 31, 21
FsIEJhbGFuY2
AAAAAAAAA
UAAAAAAAA
AAAAAAAAB Debit
AAAAAAAAA
AAAA
6110 · M.Vehicle Running Expense:M.Veh repair and maintanance:KCF 256B Service & Maintenance 1,200.00
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Veh repair and maintanance:KCH 415F -Service & Maintenance
AAAAAAAAA 14,500.00
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Veh repair and maintanance:KCK 243Q Service & Maintenance
AAAAAAAAA 41,424.14
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Veh repair and maintanance:KCP 273F Service & maintanance 270,237.10
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Veh repair and maintanance:KCP 827V Service & maintanance
AAAAAAAAA 5,900.00
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Veh repair and maintanance:KCW 107H Service & maintenance
GwAAAAAAA 30,300.00
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Veh repair and maintanance:Service & Maintenance 9,000.00
BEVwEAMgA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant
MAAEAAAAA 1,031,001.58
AAAAAQALA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:Fuel Others
QEB5QcfDOU 79,744.49
HAAABAAAA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:KAH 697K Fuels & Lubricants 5,000.00
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:kaw 029A Fuel and Lubricant a/
AAAAAAAAA 2,000.00
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:KAW 649V Fuel,Oils & Lubricants
Au0RXBQByB 91,434.44
gH/AAAAAAA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:KAW 819G Fuel,Oils & Lubricants 925.93
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:KBA 658N Fuel,Oils & Lubricants
AAAAAAAAA 61,411.96
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:KBK 214X Fuel,Oils & Lubricants
AAAAAAAAA 158,360.14
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:KBU 079J Fuel,oils & lubricants 150,677.06
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:KBV 597J Oil Fuel & Lubricants
AAAAAAAAA 164,928.16
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:KBZ 471S - FUEL,oils and lubric
AAAAAAAAA 162,676.25
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:KCB 415G Oil Fuel & Lubricants 202,616.21
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:KCB 511Z Fuel, Oil & Lubricants
AAAAAAAAA 117,240.75
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:KCC 409 - Fuel Oil & Lubricants
AAAAAAAAA 629,392.69
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:KCE 517Y Fuel, Oil & Lubricants 244,842.44
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:KCF385E Oil Fuel & Lubricant
AAAAAAAAA 1,851.85
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:KCG 306K Fuel,Oils & Lubricants
AAAAAAAAA 54,674.06
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:KCH 415F Fuel,Oils & Lubricants 47,490.72
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:KCK 243Q Oil Fuel & Lubricant
AAAAAAAAA 241,928.31
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:KCN 360G Fuel,Oils & Lubricants
AAAAAAAPj/v 16,300.00
AJBcmlhbAAA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:KCP 273F Fuel,Oils & lubricants 257,121.88
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:KCP 827V Fuel,Oils & lubricants
AAAAAAAAA 65,810.22
AAAAAAAAA
6110 · M.Vehicle Running Expense:M.Vehicle Fuel,Oils & Lubricant:KCW 107H fuel oil & lubricants
AAAAAAAAA 7,925.92
AAAAAAAAA
6145 · Cleaning 28,910.26
BAAAAAAAA
6180 · Insurance
AQAPj/vAJBc 688,786.00
mlhbAAAAAA
6180 · Insurance:KBK 214X Insurance
AAAAAAAAA 76,500.00
AAAAAAAAA
6180 · Insurance:KCC 409H Insurance 121,500.00
AAAAAAAAA
6180 · Insurance:KCE 339E-Insurance
AAAAAAAAA 139,000.00
AAAAAABAA
6180 · Insurance:KCE 512Y - Insurance
AAAAAAAQA 159,153.00
Pj/kAFBcmlhb
6180 · Insurance:KCF 385E - Insuarance 112,500.00
AAAAAAAAA
6180 · Insurance:KCP 273F-Insurance
AAAAAAAAA 238,500.00
AAAAAAAAA
6180 · Insurance:KCW 107H-Insurance
AAAAAAAAA 204,849.00
AAAAAAAAA
6200 · Interest Expense 564,462.31
AAABAAAAA
6200 · Interest Expense:Asset Finance Interest
AAAAQAPj/vA 291,308.25
JBcmlhbAAAA
6200 · Interest Expense:Loan Interest
AAAAAAAAA 5,200,076.71
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAB
AAAAAAAAA Page 17 of 41
QAPT/vAJBcm
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3:04 PM INSTA-PUMPS ENGINEERING LIMITED
09/06/22
Accrual Basis
Trial Balance
As of December 31, 2021

AQAAAAkFAS
AQALF1RyaW Dec 31, 21
FsIEJhbGFuY2
AAAAAAAAA
UAAAAAAAA
AAAAAAAAB Debit
AAAAAAAAA
AAAA
6200 · Interest Expense:Penalties 122,872.99
AAAAAAAAA
6230 · Licenses and Permits
AAAAAAAAA 1,080,068.00
AAAAAAAAA
6230 · Licenses and Permits:Cess
AAAAAAAAA 96,550.00
AAAAAAAAA
6230 · Licenses and Permits:NEMA - 8,000.00
AAAAAAAAA
6230 · Licenses and Permits:Permit & Abstraction Fee
AAAAAAAAA 10,300.00
AAAAAAAAA
6250 · Postage and Delivery
GwAAAAAAA 70,537.54
AAAAAAAAA
6260 · Printing and Reproduction 258,114.45
BEVwEAMgA
6270 · Professional Fees
MAAEAAAAA 253,000.00
AAAAAQALA
6270 · Professional Fees:Auction Fee
QEB5QcfDOU 85,600.00
HAAABAAAA
6270 · Professional Fees:Audit fees 110,000.00
AAAAAAAAA
6270 · Professional Fees:Consultancy Fee
AAAAAAAAA 330,000.00
AAAAAAAAA
6270 · Professional Fees:Legal Fees
Au0RXBQByB 2,422,205.79
gH/AAAAAAA
6290 · Rent & Rates 10,202,280.80
AAAAAAAAA
6300 · Repairs
AAAAAAAAA 8,000.00
AAAAAAAAA
6300 · Repairs:6330 · Equipment Repairs
AAAAAAAAA 111,862.35
AAAAAAAAA
6334 · Subscriptions 180,500.00
AAAAAAAAA
6340 · Telephone
AAAAAAAAA 121,793.15
AAAAAAAAA
6340 · Telephone:6341 · Mobile Airtime
AAAAAAAAA 271,861.95
AAAAAAAAA
6350 · Travel,Accommodation & Ent 345,255.00
AAAAAAAAA
6350 · Travel,Accommodation & Ent:Accommodation
AAAAAAAAA 737,264.00
AAAAAAAAA
6350 · Travel,Accommodation & Ent:Travelling
AAAAAAAAA 380,464.18
AAAAAAAAA
6350 · Travel,Accommodation & Ent:6360 · Entertainment 2,345.00
AAAAAAAAA
6350 · Travel,Accommodation & Ent:6370 · Meals
AAAAAAAAA 1,227,495.00
AAAAAAAAA
6350 · Travel,Accommodation & Ent:6380 · Transport
AAAAAAAAA 65,112.00
AAAAAAAAA
6390 · Utilities:Gas and Electric 91,998.55
AAAAAAAAA
6390 · Utilities:Water
AAAAAAAAA 21,568.41
AAAAAAAAA
6550 · Office Supplies & Stationery
AAAAAAAPj/v 7,282.11
AJBcmlhbAAA
6560 · Payroll Expenses:NSSF 75,280.00
AAAAAAAAA
6560 · Payroll Expenses:overtime
AAAAAAAAA 8,860.00
AAAAAAAAA
6560 · Payroll Expenses:Salary & Wages
AAAAAAAAA 15,261,001.02
AAAAAAAAA
6750 · Subcontractors 60,000.00
BAAAAAAAA
Other Income:Insuarance Proceeds
AQAPj/vAJBc
mlhbAAAAAA
Other Income:Interest Income
AAAAAAAAA
TOTAL
AAAAAAAAA 576,263,787.53
AAAAAAAAA
AAAAAAAAA
AAAAAABAA
AAAAAAAQA
Pj/kAFBcmlhb
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAABAAAAA
AAAAQAPj/vA
JBcmlhbAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAB
AAAAAAAAA Page 18 of 41
QAPT/vAJBcm
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3:04 PM INSTA-PUMPS ENGINEERING LIMITED
09/06/22
Accrual Basis
Trial Balance
As of December 31, 2021

AQAAAAkFAS
AQALF1RyaW Dec 31, 21
FsIEJhbGFuY2
AAAAAAAAA
UAAAAAAAA
AAAAAAAAB
AAAAAAAAA
AAAA
0010594381899
AAAAAAAAA
AAAAAAAAA
BANKS:ABC - Project account
AAAAAAAAA
BANKS:African Banking Corporation Ltd
AAAAAAAAA
AAAAAAAAA
BANKS:Bank of Baroda
AAAAAAAAA
AAAAAAAAA
BANKS:Bank of Baroda - Overdraft Acc
AAAAAAAAA
BANKS:Barclays Bank-Ruaraka Branch
GwAAAAAAA
AAAAAAAAA
BANKS:Barclays Bank - PRC
BEVwEAMgA
MAAEAAAAA
BANKS:Chase Bank
AAAAAQALA
BANKS:CONTRA
QEB5QcfDOU
HAAABAAAA
BANKS:Equity Bank-IPE-0010293106196
AAAAAAAAA
AAAAAAAAA
BANKS:Equity Bank-IPS-0010101205091
AAAAAAAAA
BANKS:I & M BANK LTD
Au0RXBQByB
gH/AAAAAAA
BANKS:Kenya Commercial Bank
AAAAAAAAA
BANKS:NIC Bank Ltd - Current Account
AAAAAAAAA
AAAAAAAAA
BANKS:NIC SAVINGS ACCOUNT
AAAAAAAAA
AAAAAAAAA
BANKS:Petty Cash
AAAAAAAAA
BANKS:Rafiki Microfinance Bank
AAAAAAAAA
AAAAAAAAA
BANKS:Sidian Bank
AAAAAAAAA
AAAAAAAAA
BANKS:Stanbic Bank
AAAAAAAAA
Insta pumps/Aqua Drilling
AAAAAAAAA
AAAAAAAAA
Jelioth Theuri
AAAAAAAAA
AAAAAAAAA
1101 · Accounts Receivable - EUR
AAAAAAAAA
1200 · Accounts Receivable
AAAAAAAAA
AAAAAAAAA
1200 · Accounts Receivable:Suppense recievables
AAAAAAAAA
AAAAAAAAA
Current Asset
AAAAAAAAA
Current Asset:Advance Tax
AAAAAAAAA
AAAAAAAAA
Current Asset:Bivaria
AAAAAAAPj/v
AJBcmlhbAAA
Current Asset:Cash Margin:1&M Bank Cash Margin
AAAAAAAAA
Current Asset:Cash Margin:ABC F.D - 0000LB001715
AAAAAAAAA
AAAAAAAAA
Current Asset:Cash Margin:ABC F.D - 0000LB007715
AAAAAAAAA
AAAAAAAAA
Current Asset:Cash Margin:ABC F.D - 0000LB009215
BAAAAAAAA
Current Asset:Cash Margin:ABC F.D - 0000LBG004314
AQAPj/vAJBc
mlhbAAAAAA
Current Asset:Cash Margin:ABC F.D - 0000LBG007415
AAAAAAAAA
AAAAAAAAA
Current Asset:Cash Margin:Equity F.D - 0010368128873
AAAAAAAAA
Current Asset:Cash Margin:Rafiki Microfinan 0121250000216
AAAAAAAAA
AAAAAABAA
Current Asset:Current Asset Mercedes Actros
AAAAAAAQA
Pj/kAFBcmlhb
Current Asset:Deposits
AAAAAAAAA
Current Asset:Employee Surcharges
AAAAAAAAA
AAAAAAAAA
Current Asset:Employee/Other Loans
AAAAAAAAA
AAAAAAAAA
Current Asset:F.D Acc 0010399843023
AAABAAAAA
Current Asset:F.D Acc 0010360440874
AAAAQAPj/vA
JBcmlhbAAAA
Current Asset:F.D Acc 0010361214468
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAB
AAAAAAAAA Page 19 of 41
QAPT/vAJBcm
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3:04 PM INSTA-PUMPS ENGINEERING LIMITED
09/06/22
Accrual Basis
Trial Balance
As of December 31, 2021

AQAAAAkFAS
AQALF1RyaW Dec 31, 21
FsIEJhbGFuY2
AAAAAAAAA
UAAAAAAAA
AAAAAAAAB Credit
AAAAAAAAA
AAAA
0010594381899
AAAAAAAAA
AAAAAAAAA
BANKS:ABC - Project account
AAAAAAAAA
BANKS:African Banking Corporation Ltd
AAAAAAAAA
AAAAAAAAA
BANKS:Bank of Baroda
AAAAAAAAA
AAAAAAAAA
BANKS:Bank of Baroda - Overdraft Acc 35,425,364.16
AAAAAAAAA
BANKS:Barclays Bank-Ruaraka Branch
GwAAAAAAA
AAAAAAAAA
BANKS:Barclays Bank - PRC
BEVwEAMgA
MAAEAAAAA
BANKS:Chase Bank
AAAAAQALA
BANKS:CONTRA
QEB5QcfDOU
HAAABAAAA
BANKS:Equity Bank-IPE-0010293106196
AAAAAAAAA
AAAAAAAAA
BANKS:Equity Bank-IPS-0010101205091
AAAAAAAAA
BANKS:I & M BANK LTD
Au0RXBQByB 3,936.84
gH/AAAAAAA
BANKS:Kenya Commercial Bank
AAAAAAAAA
BANKS:NIC Bank Ltd - Current Account
AAAAAAAAA 420.25
AAAAAAAAA
BANKS:NIC SAVINGS ACCOUNT
AAAAAAAAA
AAAAAAAAA
BANKS:Petty Cash
AAAAAAAAA
BANKS:Rafiki Microfinance Bank
AAAAAAAAA
AAAAAAAAA
BANKS:Sidian Bank
AAAAAAAAA
AAAAAAAAA
BANKS:Stanbic Bank
AAAAAAAAA
Insta pumps/Aqua Drilling
AAAAAAAAA
AAAAAAAAA
Jelioth Theuri
AAAAAAAAA
AAAAAAAAA
1101 · Accounts Receivable - EUR
AAAAAAAAA
1200 · Accounts Receivable
AAAAAAAAA
AAAAAAAAA
1200 · Accounts Receivable:Suppense recievables
AAAAAAAAA
AAAAAAAAA
Current Asset
AAAAAAAAA
Current Asset:Advance Tax
AAAAAAAAA
AAAAAAAAA
Current Asset:Bivaria
AAAAAAAPj/v
AJBcmlhbAAA
Current Asset:Cash Margin:1&M Bank Cash Margin
AAAAAAAAA
Current Asset:Cash Margin:ABC F.D - 0000LB001715
AAAAAAAAA
AAAAAAAAA
Current Asset:Cash Margin:ABC F.D - 0000LB007715
AAAAAAAAA
AAAAAAAAA
Current Asset:Cash Margin:ABC F.D - 0000LB009215
BAAAAAAAA
Current Asset:Cash Margin:ABC F.D - 0000LBG004314
AQAPj/vAJBc
mlhbAAAAAA
Current Asset:Cash Margin:ABC F.D - 0000LBG007415
AAAAAAAAA
AAAAAAAAA
Current Asset:Cash Margin:Equity F.D - 0010368128873
AAAAAAAAA
Current Asset:Cash Margin:Rafiki Microfinan 0121250000216
AAAAAAAAA
AAAAAABAA
Current Asset:Current Asset Mercedes Actros
AAAAAAAQA
Pj/kAFBcmlhb
Current Asset:Deposits
AAAAAAAAA
Current Asset:Employee Surcharges
AAAAAAAAA
AAAAAAAAA
Current Asset:Employee/Other Loans
AAAAAAAAA
AAAAAAAAA
Current Asset:F.D Acc 0010399843023
AAABAAAAA
Current Asset:F.D Acc 0010360440874
AAAAQAPj/vA
JBcmlhbAAAA
Current Asset:F.D Acc 0010361214468
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAB
AAAAAAAAA Page 20 of 41
QAPT/vAJBcm
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3:04 PM INSTA-PUMPS ENGINEERING LIMITED
09/06/22
Accrual Basis
Trial Balance
As of December 31, 2021

AQAAAAkFAS
AQALF1RyaW Dec 31, 21
FsIEJhbGFuY2
AAAAAAAAA
UAAAAAAAA
AAAAAAAAB Credit
AAAAAAAAA
AAAA
Current Asset:F.D Acc 0010395259875
AAAAAAAAA
Current Asset:F.D Acc 0010395439589
AAAAAAAAA
AAAAAAAAA
Current Asset:F.D ACC 0010396267890
AAAAAAAAA
AAAAAAAAA
Current Asset:F.D Acc 0010396622929
AAAAAAAAA
Current Asset:F.D Acc 0010397560039
AAAAAAAAA
AAAAAAAAA
Current Asset:F.D Acc 0010399079247
GwAAAAAAA
AAAAAAAAA
Current Asset:Fixed Deposit Accounts 2,359,157.80
BEVwEAMgA
Current Asset:Fixed Deposit Accounts:ABC F.D - 000300001009774
MAAEAAAAA
AAAAAQALA
Current Asset:Fixed Deposit Accounts:ABC F.D - 000306001000047
QEB5QcfDOU
HAAABAAAA
Current Asset:Fixed Deposit Accounts:ABC F.D - 000300001009790
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:ABC F.D LC - 00300001012784
AAAAAAAAA
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:BBK F.D TD 2023712251
Au0RXBQByB
gH/AAAAAAA
Current Asset:Fixed Deposit Accounts:EQUITY F.D 0010368382856
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:EQUITY F.D 0010377594464
AAAAAAAAA
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:EQUITY F.D 0010378731062
AAAAAAAAA
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:Equity FDR-0010379290559
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:Equity FDR-0010379610362
AAAAAAAAA
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:Equity FDR-0010379769055
AAAAAAAAA
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:Equity FDR-00103880137400
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:Equity FDR 0010380777902
AAAAAAAAA
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:FDR-95870300008300
AAAAAAAAA
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:FDR-95870300008302
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:FDR - 95870300006426
AAAAAAAAA
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:FDR - 95870300006427
AAAAAAAAA
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:FDR - 95870300006480
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:FDR - 95870300006506
AAAAAAAAA
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:FDR - 9587030006425
AAAAAAAPj/v
AJBcmlhbAAA
Current Asset:Fixed Deposit Accounts:FDR - 9587030006529
AAAAAAAAA
Current Asset:Fixed Deposit Accounts:FDR - I& M BANK
AAAAAAAAA
AAAAAAAAA
Current Asset:Funding Acc(Performance Bond)
AAAAAAAAA
AAAAAAAAA
Current Asset:Geospace - Receivable
BAAAAAAAA
Current Asset:Instapumps/PRD-Receivables
AQAPj/vAJBc
mlhbAAAAAA
Current Asset:Inter Company Loans
AAAAAAAAA
AAAAAAAAA
Current Asset:Manual Reconcilition
AAAAAAAAA
Current Asset:Other deductions
AAAAAAAAA 3,552,844.80
AAAAAABAA
Current Asset:Salary Advance
AAAAAAAQA
Pj/kAFBcmlhb
Current Asset:Staff loans 66,601.31
AAAAAAAAA
Current Asset:Wellfields Engineers
AAAAAAAAA
AAAAAAAAA
Current Asset:Witholding Tax
AAAAAAAAA
AAAAAAAAA
Prepayment insurance
AAABAAAAA
1499 · Undeposited Funds
AAAAQAPj/vA
JBcmlhbAAAA
Accumulated Depreciation
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAB
AAAAAAAAA Page 21 of 41
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3:04 PM INSTA-PUMPS ENGINEERING LIMITED
09/06/22
Accrual Basis
Trial Balance
As of December 31, 2021

AQAAAAkFAS
AQALF1RyaW Dec 31, 21
FsIEJhbGFuY2
AAAAAAAAA
UAAAAAAAA
AAAAAAAAB Credit
AAAAAAAAA
AAAA
Accumulated Depreciation:Acc depre 1,400,374.00
AAAAAAAAA
Accumulated Depreciation:Acc depre- furniture and Equipm
AAAAAAAAA 1,052,554.00
AAAAAAAAA
Accumulated Depreciation:Acc Depre -Motor Vehicle
AAAAAAAAA 33,632,249.00
AAAAAAAAA
Accumulated Depreciation:Acc depre Computers 2,066,119.00
AAAAAAAAA
Accumulated Depreciation:Acc. depre - Heavy Machinery
AAAAAAAAA 55,057,412.00
AAAAAAAAA
Fixed Asset
GwAAAAAAA
AAAAAAAAA
Fixed Asset:Computers
BEVwEAMgA
Fixed Asset:Equipment
MAAEAAAAA
AAAAAQALA
Fixed Asset:Furniture & Fitting
QEB5QcfDOU
HAAABAAAA
Fixed Asset:Land and Building
AAAAAAAAA
Fixed Asset:Motor Vehicle
AAAAAAAAA
AAAAAAAAA
Fixed Asset:Motor Vehicle:EX33KG98 Bedford 2 Mwangi FH
Au0RXBQByB
gH/AAAAAAA
Fixed Asset:Motor Vehicle:KAC 917W Pick Up- Landcruiser
AAAAAAAAA
Fixed Asset:Motor Vehicle:KAC 917W Subaru
AAAAAAAAA
AAAAAAAAA
Fixed Asset:Motor Vehicle:KAH 488K.
AAAAAAAAA
AAAAAAAAA
Fixed Asset:Motor Vehicle:KAQ 020A Toyota SWagon
AAAAAAAAA
Fixed Asset:Motor Vehicle:KAR 414T
AAAAAAAAA
AAAAAAAAA
Fixed Asset:Motor Vehicle:KAS 660T
AAAAAAAAA
AAAAAAAAA
Fixed Asset:Motor Vehicle:KAU 576S-Nissan Hardbody
AAAAAAAAA
Fixed Asset:Motor Vehicle:KAV 112Z
AAAAAAAAA
AAAAAAAAA
Fixed Asset:Motor Vehicle:KAW 460V Merc Truck
AAAAAAAAA
AAAAAAAAA
Fixed Asset:Motor Vehicle:KAW 819G.
AAAAAAAAA
Fixed Asset:Motor Vehicle:KBD 627P
AAAAAAAAA
AAAAAAAAA
Fixed Asset:Motor Vehicle:KBE 561E Landcruiser
AAAAAAAAA
AAAAAAAAA
Fixed Asset:Motor Vehicle:KBK 214X .
AAAAAAAAA
Fixed Asset:Motor Vehicle:KBM 163P- Leyland Truck
AAAAAAAAA
AAAAAAAAA
Fixed Asset:Motor Vehicle:KBU 079J
AAAAAAAPj/v
AJBcmlhbAAA
Fixed Asset:Motor Vehicle:KBV 597J
AAAAAAAAA
Fixed Asset:Motor Vehicle:KBV 617Z Percussion EX86KD26 >4
AAAAAAAAA
AAAAAAAAA
Fixed Asset:Motor Vehicle:KBW 11206KH98LOmondi Bedford 3
AAAAAAAAA
AAAAAAAAA
Fixed Asset:Motor Vehicle:KBY 072Q -Harrier
BAAAAAAAA
Fixed Asset:Motor Vehicle:KBZ 461S double Cabin
AQAPj/vAJBc
mlhbAAAAAA
Fixed Asset:Motor Vehicle:KCA 711M
AAAAAAAAA
AAAAAAAAA
Fixed Asset:Motor Vehicle:KCB 415G
AAAAAAAAA
Fixed Asset:Motor Vehicle:KCB 5117Z
AAAAAAAAA
AAAAAABAA
Fixed Asset:Motor Vehicle:KCC 409H
AAAAAAAQA
Pj/kAFBcmlhb
Fixed Asset:Motor Vehicle:KCE 512Y
AAAAAAAAA
Fixed Asset:Motor Vehicle:KCF 256B
AAAAAAAAA
AAAAAAAAA
Fixed Asset:Motor Vehicle:KCG 306K
AAAAAAAAA
AAAAAAAAA
Fixed Asset:Motor Vehicle:KCH 415F
AAABAAAAA
Fixed Asset:Motor Vehicle:KCJ 856U
AAAAQAPj/vA
JBcmlhbAAAA
Fixed Asset:Motor Vehicle:KCK 243Q
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAB
AAAAAAAAA Page 22 of 41
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3:04 PM INSTA-PUMPS ENGINEERING LIMITED
09/06/22
Accrual Basis
Trial Balance
As of December 31, 2021

AQAAAAkFAS
AQALF1RyaW Dec 31, 21
FsIEJhbGFuY2
AAAAAAAAA
UAAAAAAAA
AAAAAAAAB Credit
AAAAAAAAA
AAAA
Fixed Asset:Motor Vehicle:KCN 360G
AAAAAAAAA
Fixed Asset:Motor Vehicle:KCW 107H
AAAAAAAAA
AAAAAAAAA
Fixed Asset:Server
AAAAAAAAA
AAAAAAAAA
Fixed Asset:Welding Machine
AAAAAAAAA
Investment property
AAAAAAAAA
AAAAAAAAA
Plants:Compressor Rig 1
GwAAAAAAA
AAAAAAAAA
Plants:New Rig 1
BEVwEAMgA
Plants:Press Machine
MAAEAAAAA
AAAAAQALA
Plants:Rig 2 - KBK 807Y
QEB5QcfDOU
HAAABAAAA
Plants:RiG 3 - KHMA 712E
AAAAAAAAA
Plants:Rig 4
AAAAAAAAA
AAAAAAAAA
Work in progress
Au0RXBQByB
gH/AAAAAAA
Dollar Account
AAAAAAAAA
2000 · Accounts Payable
AAAAAAAAA 46,926,190.51
AAAAAAAAA
Current Liability Account
AAAAAAAAA 1,280,989.90
AAAAAAAAA
Current Liability Account:ABC - 000400001000561
AAAAAAAAA
Current Liability Account:ABC - 000400001000575
AAAAAAAAA
AAAAAAAAA
Current Liability Account:ABC - 000400001000696
AAAAAAAAA
AAAAAAAAA
Current Liability Account:ABC - 000400001000963
AAAAAAAAA
Current Liability Account:Advance Guarantee
AAAAAAAAA 24,108,398.30
AAAAAAAAA
Current Liability Account:Bank of Baroda Project finanace
AAAAAAAAA
AAAAAAAAA
Current Liability Account:EQUITY BANK - 0010577394086
AAAAAAAAA
Current Liability Account:Invoice discounting
AAAAAAAAA 13,898,181.68
AAAAAAAAA
Current Liability Account:Manual Reconcilition
AAAAAAAAA
AAAAAAAAA
Current Liability Account:Project finance 95870600002727 0.02
AAAAAAAAA
Current Liability Account:Stanbic short term-import finan
AAAAAAAAA 934,324.95
AAAAAAAAA
Current Liability Account:Tax Payable
AAAAAAAPj/v
AJBcmlhbAAA
Customers Deposits 8,092,532.70
AAAAAAAAA
Fixed account
AAAAAAAAA
AAAAAAAAA
Related Parties.:Geospace - Liability Account
AAAAAAAAA
AAAAAAAAA
Related Parties.:Gosho & Associates (2006)
BAAAAAAAA
Shareholders Current A/c
AQAPj/vAJBc 76,909,489.25
mlhbAAAAAA
Shareholders Current A/c:JN Gosho
AAAAAAAAA
AAAAAAAAA
Shareholders Current A/c:Purity
AAAAAAAAA
Taxation
AAAAAAAAA 2,828,400.00
AAAAAABAA
2100 · Payroll Liabilities
AAAAAAAQA
Pj/kAFBcmlhb
2100 · Payroll Liabilities:Net Pay
AAAAAAAAA
2100 · Payroll Liabilities:NHIF-
AAAAAAAAA
AAAAAAAAA
2100 · Payroll Liabilities:NSSF-
AAAAAAAAA 1,330,647.42
AAAAAAAAA
2100 · Payroll Liabilities:PAYE- 2,732,493.10
AAABAAAAA
2100 · Payroll Liabilities:Salary arrears
AAAAQAPj/vA 7,143,759.40
JBcmlhbAAAA
2200 · VAT Control
AAAAAAAAA 50,495,336.71
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAB
AAAAAAAAA Page 23 of 41
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3:04 PM INSTA-PUMPS ENGINEERING LIMITED
09/06/22
Accrual Basis
Trial Balance
As of December 31, 2021

AQAAAAkFAS
AQALF1RyaW Dec 31, 21
FsIEJhbGFuY2
AAAAAAAAA
UAAAAAAAA
AAAAAAAAB Credit
AAAAAAAAA
AAAA
Equity Loans
AAAAAAAAA
Equity Loans:Equity Loan 0010599072687
AAAAAAAAA
AAAAAAAAA
Equity Loans:Equity loan 0010290656959
AAAAAAAAA
AAAAAAAAA
Equity Loans:Equity Loan 0010560440620
AAAAAAAAA
Equity Loans:Equity Loan 0010560748360
AAAAAAAAA
AAAAAAAAA
Equity Loans:Equity Loan 0010596227355
GwAAAAAAA
AAAAAAAAA
Equity Loans:Equity Loan 0010597571522
BEVwEAMgA
Equity Loans:Equity Loan 0010598098837
MAAEAAAAA
AAAAAQALA
Equity Loans:Equity Loan 0010598746421
QEB5QcfDOU
HAAABAAAA
Equity Loans:Equity Loan 0010599322946
AAAAAAAAA
Equity Loans:Equity loan 0010599702319
AAAAAAAAA
AAAAAAAAA
LOAN ACCOUNT
Au0RXBQByB
gH/AAAAAAA
LOAN ACCOUNT:ABC - 00400001000786
AAAAAAAAA
LOAN ACCOUNT:ABC -00040001000340
AAAAAAAAA
AAAAAAAAA
LOAN ACCOUNT:Bank of Baroda-95870600003646
AAAAAAAAA 6,897,413.46
AAAAAAAAA
LOAN ACCOUNT:Bank of Baroda-95870600003701
AAAAAAAAA
LOAN ACCOUNT:Bank of Baroda-95870600003997
AAAAAAAAA 12,933,458.00
AAAAAAAAA
LOAN ACCOUNT:Bank of Baroda-loan Rig 2
AAAAAAAAA
AAAAAAAAA
LOAN ACCOUNT:Bank of Baroda - 95870600002627
AAAAAAAAA
LOAN ACCOUNT:BBK-067OL01202050003
AAAAAAAAA
AAAAAAAAA
LOAN ACCOUNT:BBK-KCW
AAAAAAAAA 3,386,140.75
AAAAAAAAA
LOAN ACCOUNT:BBK - 2035120087
AAAAAAAAA
LOAN ACCOUNT:COFACE -LOAN
AAAAAAAAA 475,000.00
AAAAAAAAA
LOAN ACCOUNT:Equity Loan Acc 0010561137649
AAAAAAAAA
AAAAAAAAA
LOAN ACCOUNT:I & M Bank -0320079258401200
AAAAAAAAA
LOAN ACCOUNT:NIC KBK 214X HPR-4-510-002754
AAAAAAAAA
AAAAAAAAA
LOAN ACCOUNT:NIC Bank LTD ASSET FINANCE
AAAAAAAPj/v
AJBcmlhbAAA
LOAN ACCOUNT:NIC KBD 627P HPR-4-530-000417
AAAAAAAAA
LOAN ACCOUNT:NIC KBM 163P HPR-4-510-003206
AAAAAAAAA
AAAAAAAAA
LOAN ACCOUNT:NIC KBZ 471S - 1002115348
AAAAAAAAA
AAAAAAAAA
LOAN ACCOUNT:NIC KCA 711M -1002261045
BAAAAAAAA
LOAN ACCOUNT:NIC KCC 409H -1002595164
AQAPj/vAJBc
mlhbAAAAAA
LOAN ACCOUNT:NIC KCF 385E -1005451856
AAAAAAAAA
AAAAAAAAA
LOAN ACCOUNT:NIC KCK 238Q -100444357
AAAAAAAAA
LOAN ACCOUNT:NIC KCN 360G -1005181848
AAAAAAAAA
AAAAAABAA
LOAN ACCOUNT:Rig 2 Loan
AAAAAAAQA
Pj/kAFBcmlhb
LOAN ACCOUNT:Rig 3 Loan
AAAAAAAAA
LOAN ACCOUNT:Rig 4 Loan
AAAAAAAAA
AAAAAAAAA
LOAN ACCOUNT:Spin capital-loan
AAAAAAAAA 3,334.00
AAAAAAAAA
LOAN ACCOUNT:Stanbic loan 30,620,137.95
AAABAAAAA
Prior adjustment
AAAAQAPj/vA
JBcmlhbAAAA
Share Capital
AAAAAAAAA 1,956,038.00
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAB
AAAAAAAAA Page 24 of 41
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3:04 PM INSTA-PUMPS ENGINEERING LIMITED
09/06/22
Accrual Basis
Trial Balance
As of December 31, 2021

AQAAAAkFAS
AQALF1RyaW Dec 31, 21
FsIEJhbGFuY2
AAAAAAAAA
UAAAAAAAA
AAAAAAAAB Credit
AAAAAAAAA
AAAA
1110 · Retained Earnings 40,911,906.38
AAAAAAAAA
3000 · Opening Bal Equity
AAAAAAAAA
AAAAAAAAA
4100 · Sales
AAAAAAAAA 105,278,753.68
AAAAAAAAA
Electrical applliances
AAAAAAAAA
Equipment & Machinery Rental
AAAAAAAAA
AAAAAAAAA
KBE & KAW & KCE:KBE 559V Fuels,Oil & Lubricants
GwAAAAAAA
AAAAAAAAA
KBE & KAW & KCE:KBE 559V Service & Maintenance
BEVwEAMgA
KBE & KAW & KCE:KCE 339E Fuel,Oils & Lubricants
MAAEAAAAA
AAAAAQALA
KBE & KAW & KCE:KCE 339E Genset
QEB5QcfDOU
HAAABAAAA
KBE & KAW & KCE:KCE 339E Service & Maintenance
AAAAAAAAA
Labour Costs
AAAAAAAAA
AAAAAAAAA
PLANT EXPENSE:RIG 1 COMOils,Fuel & Lubricants
Au0RXBQByB
gH/AAAAAAA
PLANT EXPENSE:RIG 1 Fuel,Oils & Lubricants
AAAAAAAAA
PLANT EXPENSE:RIG 1 Service & Maintenance
AAAAAAAAA
AAAAAAAAA
PLANT EXPENSE:RIG 1 SUP Service & Maintenance
AAAAAAAAA
AAAAAAAAA
PLANT EXPENSE:RIG 1 SUPFuels,Oil & Lubricants
AAAAAAAAA
PLANT EXPENSE:Rig 1Fuel,Oil & Lubricants
AAAAAAAAA
AAAAAAAAA
PLANT EXPENSE:RIG 1Service & Maintenace
AAAAAAAAA
AAAAAAAAA
PLANT EXPENSE:RIG 3 COMOil , Fuel & Lubricant
AAAAAAAAA
PLANT EXPENSE:RIG 3 fuels, oils and lubricant
AAAAAAAAA
AAAAAAAAA
PLANT EXPENSE:RIG 3 Service & Maintainance
AAAAAAAAA
AAAAAAAAA
PLANT EXPENSE:RIG 3 SUP Fuel, Oils & Lubrican
AAAAAAAAA
PLANT EXPENSE:RIG 3 Sup Service &Maintenance
AAAAAAAAA
AAAAAAAAA
PLANT EXPENSE:RIG 4-Fuel,Oils and Lubricants
AAAAAAAAA
AAAAAAAAA
PLANT EXPENSE:RIG 4-Service and Maintainance
AAAAAAAAA
PLANT EXPENSE:RIG 4-SUP Fuels Oils and Lubric
AAAAAAAAA
AAAAAAAAA
Tender Fee
AAAAAAAPj/v
AJBcmlhbAAA
Test & Analysis
AAAAAAAAA
6090 · Materials
AAAAAAAAA
AAAAAAAAA
6090 · Materials:Ballast
AAAAAAAAA
AAAAAAAAA
6090 · Materials:Building Blocks
BAAAAAAAA
6090 · Materials:Cement
AQAPj/vAJBc
mlhbAAAAAA
6090 · Materials:Cost of steel.
AAAAAAAAA
AAAAAAAAA
6090 · Materials:Form work
AAAAAAAAA
6090 · Materials:Gravel
AAAAAAAAA
AAAAAABAA
6090 · Materials:Hardcore
AAAAAAAQA
Pj/kAFBcmlhb
6090 · Materials:Material Fabrication
AAAAAAAAA
6090 · Materials:Other Materials
AAAAAAAAA
AAAAAAAAA
6090 · Materials:Pipes
AAAAAAAAA
AAAAAAAAA
6090 · Materials:Pump & Accessories
AAABAAAAA
6090 · Materials:Sand
AAAAQAPj/vA
JBcmlhbAAAA
6090 · Materials:Tanks
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAB
AAAAAAAAA Page 25 of 41
QAPT/vAJBcm
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3:04 PM INSTA-PUMPS ENGINEERING LIMITED
09/06/22
Accrual Basis
Trial Balance
As of December 31, 2021

AQAAAAkFAS
AQALF1RyaW Dec 31, 21
FsIEJhbGFuY2
AAAAAAAAA
UAAAAAAAA
AAAAAAAAB Credit
AAAAAAAAA
AAAA
6200 · Interest Expense:Penalties
AAAAAAAAA
6230 · Licenses and Permits
AAAAAAAAA
AAAAAAAAA
6230 · Licenses and Permits:Cess
AAAAAAAAA
AAAAAAAAA
6230 · Licenses and Permits:NEMA -
AAAAAAAAA
6230 · Licenses and Permits:Permit & Abstraction Fee
AAAAAAAAA
AAAAAAAAA
6250 · Postage and Delivery
GwAAAAAAA
AAAAAAAAA
6260 · Printing and Reproduction
BEVwEAMgA
6270 · Professional Fees
MAAEAAAAA
AAAAAQALA
6270 · Professional Fees:Auction Fee
QEB5QcfDOU
HAAABAAAA
6270 · Professional Fees:Audit fees
AAAAAAAAA
6270 · Professional Fees:Consultancy Fee
AAAAAAAAA
AAAAAAAAA
6270 · Professional Fees:Legal Fees
Au0RXBQByB
gH/AAAAAAA
6290 · Rent & Rates
AAAAAAAAA
6300 · Repairs
AAAAAAAAA
AAAAAAAAA
6300 · Repairs:6330 · Equipment Repairs
AAAAAAAAA
AAAAAAAAA
6334 · Subscriptions
AAAAAAAAA
6340 · Telephone
AAAAAAAAA
AAAAAAAAA
6340 · Telephone:6341 · Mobile Airtime
AAAAAAAAA
AAAAAAAAA
6350 · Travel,Accommodation & Ent
AAAAAAAAA
6350 · Travel,Accommodation & Ent:Accommodation
AAAAAAAAA
AAAAAAAAA
6350 · Travel,Accommodation & Ent:Travelling
AAAAAAAAA
AAAAAAAAA
6350 · Travel,Accommodation & Ent:6360 · Entertainment
AAAAAAAAA
6350 · Travel,Accommodation & Ent:6370 · Meals
AAAAAAAAA
AAAAAAAAA
6350 · Travel,Accommodation & Ent:6380 · Transport
AAAAAAAAA
AAAAAAAAA
6390 · Utilities:Gas and Electric
AAAAAAAAA
6390 · Utilities:Water
AAAAAAAAA
AAAAAAAAA
6550 · Office Supplies & Stationery
AAAAAAAPj/v
AJBcmlhbAAA
6560 · Payroll Expenses:NSSF
AAAAAAAAA
6560 · Payroll Expenses:overtime
AAAAAAAAA
AAAAAAAAA
6560 · Payroll Expenses:Salary & Wages
AAAAAAAAA
AAAAAAAAA
6750 · Subcontractors
BAAAAAAAA
Other Income:Insuarance Proceeds
AQAPj/vAJBc 1,462,405.60
mlhbAAAAAA
Other Income:Interest Income
AAAAAAAAA 1,041,422.61
TOTAL
AAAAAAAAA 576,263,787.53
AAAAAAAAA
AAAAAAAAA
AAAAAABAA
AAAAAAAQA
Pj/kAFBcmlhb
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAABAAAAA
AAAAQAPj/vA
JBcmlhbAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAA
AAAAAAAAB
AAAAAAAAA Page 26 of 41
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No TAX TYPE PERIOD DATE REF DETAILS
2 Income Tax - Company JAN 2018-DEC 2018 8/31/2023 - Revenue General Interest Account (IT-Company)
5 Value Added Tax (VAT) Jul-23 8/28/2023 - Revenue General Interest Account (VAT)
18 Value Added Tax (VAT) Jun-23 7/24/2023 - Revenue General Interest Account (VAT)
22 Income Tax - Rent Income Jun-23 7/24/2023 - Revenue General Interest Account (RI)
30 Income Tax - Company JAN 2022-DEC 2022 6/29/2023 - Revenue General Penalty Account (IT-Company)
31 Income Tax - Company JAN 2022-DEC 2022 6/29/2023 - Revenue General Interest Account (IT-Company)
33 Value Added Tax (VAT) May-23 6/26/2023 - Revenue General Interest Account (VAT)
36 Income Tax - Rent Income May-23 6/26/2023 - Revenue General Interest Account (RI)
45 Income Tax - Rent Income Apr-23 6/9/2023 - Revenue General Interest Account (RI)
50 Value Added Tax (VAT) Apr-23 5/25/2023 - Revenue General Interest Account (VAT)
55 Value Added Tax (VAT) Mar-23 5/15/2023 - Revenue General Interest Account (VAT)
59 Income Tax - Rent Income Feb-23 5/8/2023 - Revenue General Interest Account (RI)
60 Income Tax - Rent Income Mar-23 5/8/2023 - Revenue General Interest Account (RI)
71 Value Added Tax (VAT) Feb-23 3/30/2023 - Revenue General Interest Account (VAT)
86 Value Added Tax (VAT) Jan-23 2/23/2023 - Revenue General Interest Account (VAT)
96 Value Added Tax (VAT) Dec-22 2/2/2023 - Revenue General Interest Account (VAT)
107 Value Added Tax (VAT) Nov-22 1/17/2023 - Revenue General Interest Account (VAT)
122 Value Added Tax (VAT) Oct-22 11/21/2022 - Revenue General Interest Account (VAT)
131 Income Tax - Company JAN 2017-DEC 2017 10/25/2022 - Revenue General Interest Account (IT-Company)
132 Value Added Tax (VAT) Sep-22 10/25/2022 - Revenue General Interest Account (VAT)
135 Income Tax - Company JAN 2019-DEC 2019 10/25/2022 - Revenue General Penalty Account (IT-Company)
137 Income Tax - Company JAN 2018-DEC 2018 10/25/2022 - Revenue General Penalty Account (IT-Company)
139 Income Tax - Company JAN 2017-DEC 2017 10/25/2022 - Revenue General Penalty Account (IT-Company)
158 Value Added Tax (VAT) Jul-22 8/26/2022 - Revenue General Interest Account (VAT)
160 Value Added Tax (VAT) Feb-22 8/23/2022 - Revenue General Penalty Account (VAT)
168 Value Added Tax (VAT) Apr-18 8/3/2022 - Revenue General Penalty Account (VAT)
169 Value Added Tax (VAT) Apr-18 8/3/2022 593014987 Input VAT (Additional Assessment) Account
180 Income Tax - Company JAN 2021-DEC 2021 6/28/2022 - Revenue General Interest Account (IT-Company)
185 Income Tax - Company JAN 2021-DEC 2021 6/27/2022 - Revenue General Penalty Account (IT-Company)
330 Income Tax - Company JAN 2020-DEC 2020 6/30/2021 - Revenue General Penalty Account (IT-Company)
331 Income Tax - Company JAN 2020-DEC 2020 6/30/2021 - Revenue General Interest Account (IT-Company)
348 Value Added Tax (VAT) Sep-16 5/25/2021 - Revenue General Interest Account (VAT)
363 Value Added Tax (VAT) Feb-20 4/27/2021 - Revenue General Interest Account (VAT)
364 Value Added Tax (VAT) Feb-20 4/27/2021 - Revenue General Penalty Account (VAT)
380 Value Added Tax (VAT) Jan-20 4/1/2021 - Revenue General Penalty Account (VAT)
381 Value Added Tax (VAT) Jan-20 4/1/2021 - Revenue General Interest Account (VAT)
416 Income Tax - PAYE Nov-20 1/6/2021 - Revenue General Interest Account (PAYE)
491 Income Tax - Company JAN 2019-DEC 2019 6/30/2020 - Revenue General Interest Account (IT-Company)
495 Value Added Tax (VAT) Jul-19 6/27/2020 - Revenue General Penalty Account (VAT)
500 Value Added Tax (VAT) Jun-19 6/26/2020 - Revenue General Penalty Account (VAT)
ASSESSMENT TYPE DEBIT CREDIT
Interest 1,485,484.41 -
Interest 4,242.56 -
Interest 12,898.09 -
Interest 641.43 -
Penalty 40,021.35 -
Interest 92,427.30 -
Interest 8,096.28 -
Interest 649.00 -
Interest 1,408.00 -
Interest 2,939.28 -
Interest 5,257.76 -
Interest 2,337.00 -
Interest 1,368.00 -
Interest 4,143.78 -
Interest 4,232.28 -
Interest 4,038.36 -
Interest 4,634.96 -
Interest 4,840.38 -
Interest 671,589.55 -
Interest 3,323.91 -
Penalty 14,089.62 -
Penalty 92,443.07 -
Penalty 58,239.12 -
Interest 5,634.87 -
Penalty 100,000.00 -
Penalty 43,300.99 -
Additional Assessment - 26,685.45
Interest 47,078.70 -
Penalty 29,928.45 -
Penalty 8,912.18 -
Interest 183,888.93 -
Interest 121,691.75 -
Interest 2,020.86 -
Penalty 673.62 -
Penalty 1,444.46 -
Interest 4,333.37 -
Interest 3,355.04 -
Interest 198,277.80 -
Penalty 14,981.83 -
Penalty 20,329.95 -
No TAX TYPE PERIOD DATE REF
131 Income Tax - Company JAN 2017-DEC 2017 10/25/2022 -
2 Income Tax - Company JAN 2018-DEC 2018 8/31/2023 -
491 Income Tax - Company JAN 2019-DEC 2019 6/30/2020 -
331 Income Tax - Company JAN 2020-DEC 2020 6/30/2021 -
180 Income Tax - Company JAN 2021-DEC 2021 6/28/2022 -
31 Income Tax - Company JAN 2022-DEC 2022 6/29/2023 -
139 Income Tax - Company JAN 2017-DEC 2017 10/25/2022 -
137 Income Tax - Company JAN 2018-DEC 2018 10/25/2022 -
135 Income Tax - Company JAN 2019-DEC 2019 10/25/2022 -
330 Income Tax - Company JAN 2020-DEC 2020 6/30/2021 -
185 Income Tax - Company JAN 2021-DEC 2021 6/27/2022 -
30 Income Tax - Company JAN 2022-DEC 2022 6/29/2023 -
416 Income Tax - PAYE Nov-20 1/6/2021 -
22 Income Tax - Rent Income Jun-23 7/24/2023 -
36 Income Tax - Rent Income May-23 6/26/2023 -
45 Income Tax - Rent Income Apr-23 6/9/2023 -
59 Income Tax - Rent Income Feb-23 5/8/2023 -
60 Income Tax - Rent Income Mar-23 5/8/2023 -

5 Value Added Tax (VAT) Jul-23 8/28/2023 -

18 Value Added Tax (VAT) Jun-23 7/24/2023 -
33 Value Added Tax (VAT) May-23 6/26/2023 -
50 Value Added Tax (VAT) Apr-23 5/25/2023 -
55 Value Added Tax (VAT) Mar-23 5/15/2023 -
71 Value Added Tax (VAT) Feb-23 3/30/2023 -
86 Value Added Tax (VAT) Jan-23 2/23/2023 -
96 Value Added Tax (VAT) Dec-22 2/2/2023 -
107 Value Added Tax (VAT) Nov-22 1/17/2023 -
122 Value Added Tax (VAT) Oct-22 11/21/2022 -
132 Value Added Tax (VAT) Sep-22 10/25/2022 -
158 Value Added Tax (VAT) Jul-22 8/26/2022 -
348 Value Added Tax (VAT) Sep-16 5/25/2021 -
363 Value Added Tax (VAT) Feb-20 4/27/2021 -
381 Value Added Tax (VAT) Jan-20 4/1/2021 -

160 Value Added Tax (VAT) Feb-22 8/23/2022 -

168 Value Added Tax (VAT) Apr-18 8/3/2022 -
364 Value Added Tax (VAT) Feb-20 4/27/2021 -
380 Value Added Tax (VAT) Jan-20 4/1/2021 -
495 Value Added Tax (VAT) Jul-19 6/27/2020 -
500 Value Added Tax (VAT) Jun-19 6/26/2020 -

169 Value Added Tax (VAT) Apr-18 8/3/2022 593014987

DETAILS ASSESSMENT TYP DEBIT CREDIT
Revenue General Interest Account (IT-Company) Interest 671,589.55 -
Revenue General Interest Account (IT-Company) Interest 1,485,484.41 -
Revenue General Interest Account (IT-Company) Interest 198,277.80 -
Revenue General Interest Account (IT-Company) Interest 183,888.93 -
Revenue General Interest Account (IT-Company) Interest 47,078.70 -
Revenue General Interest Account (IT-Company) Interest 92,427.30 -
Revenue General Penalty Account (IT-Company) Penalty 58,239.12 -
Revenue General Penalty Account (IT-Company) Penalty 92,443.07 -
Revenue General Penalty Account (IT-Company) Penalty 14,089.62 -
Revenue General Penalty Account (IT-Company) Penalty 8,912.18 -
Revenue General Penalty Account (IT-Company) Penalty 29,928.45 -
Revenue General Penalty Account (IT-Company) Penalty 40,021.35 -
Revenue General Interest Account (PAYE) Interest 3,355.04 -
Revenue General Interest Account (RI) Interest 641.43 -
Revenue General Interest Account (RI) Interest 649.00 -
Revenue General Interest Account (RI) Interest 1,408.00 -
Revenue General Interest Account (RI) Interest 2,337.00 -
Revenue General Interest Account (RI) Interest 1,368.00 -

Revenue General Interest Account (VAT) Interest 4,242.56 -

Revenue General Interest Account (VAT) Interest 12,898.09 -
Revenue General Interest Account (VAT) Interest 8,096.28 -
Revenue General Interest Account (VAT) Interest 2,939.28 -
Revenue General Interest Account (VAT) Interest 5,257.76 -
Revenue General Interest Account (VAT) Interest 4,143.78 -
Revenue General Interest Account (VAT) Interest 4,232.28 -
Revenue General Interest Account (VAT) Interest 4,038.36 -
Revenue General Interest Account (VAT) Interest 4,634.96 -
Revenue General Interest Account (VAT) Interest 4,840.38 -
Revenue General Interest Account (VAT) Interest 3,323.91 -
Revenue General Interest Account (VAT) Interest 5,634.87 -
Revenue General Interest Account (VAT) Interest 121,691.75 -
Revenue General Interest Account (VAT) Interest 2,020.86 -
Revenue General Interest Account (VAT) Interest 4,333.37 -

Revenue General Penalty Account (VAT) Penalty 100,000.00 -

Revenue General Penalty Account (VAT) Penalty 43,300.99 -
Revenue General Penalty Account (VAT) Penalty 673.62 -
Revenue General Penalty Account (VAT) Penalty 1,444.46 -
Revenue General Penalty Account (VAT) Penalty 14,981.83 -
Revenue General Penalty Account (VAT) Penalty 20,329.95 -

Additional
Input VAT (Additional Assessment) Account - 26,685.45
Assessment
Income Tax additional assessment

Additional
Year Assessment Penalty Interest Total
Kshs Kshs Kshs Kshs
2017 - 58,239 671,590 729,829
2018 136,107 92,443 1,486,845 1,715,395
2019 281,792 14,090 229,275 525,157
2020 178,244 8,912 203,496 390,652
2021 - - - -
2022 800,427 40,021 116,440 956,888
Total 1,396,570 213,705 2,707,646 4,317,921

VAT
Additional
Year Assessment Penalty Interest Total
Kshs Kshs Kshs Kshs
2017 - - -
2018 - - -
2019 - - -
2020 - - -
Apr-18 710,074 43,301 461,548 1,214,923
Feb-22 100,000 - 100,000
Total 710,074 143,301 461,548 1,314,923

Grand Total 2,106,644 357,006 3,169,194 5,632,844

Rent
Additional
Year Assessment Penalty Interest Total
Kshs Kshs Kshs Kshs
2023 - 6,403 6,403
Total - 6,403 6,403

PAYE
Rent
Additional
Year Assessment Penalty Interest Total
Kshs Kshs Kshs Kshs
2020 - 3,355 3,355
Total - 3,355 3,355
105000
16800
121800
85260
No TAX TYPE PERIOD DATE REF
2 Income Tax - Resident Individual JAN 2021-DEC 2021 8/31/2023 -
3 Income Tax - Resident Individual JAN 2019-DEC 2019 8/31/2023 -
15 Value Added Tax (VAT) Jun-23 7/24/2023 -
24 Income Tax - Resident Individual JAN 2022-DEC 2022 6/30/2023 -
26 Value Added Tax (VAT) May-23 6/26/2023 -
40 Value Added Tax (VAT) Mar-23 5/11/2023 -
62 Value Added Tax (VAT) Dec-22 2/21/2023 -
63 Value Added Tax (VAT) Nov-22 2/21/2023 -
78 Value Added Tax (VAT) Dec-19 12/30/2022 -
79 Income Tax - Resident Individual JAN 2018-DEC 2018 12/30/2022 -
80 Income Tax - Resident Individual JAN 2016-DEC 2016 12/30/2022 -
81 Value Added Tax (VAT) Dec-21 12/30/2022 -
82 Value Added Tax (VAT) Dec-21 12/30/2022 -
85 Value Added Tax (VAT) Dec-19 12/30/2022 -
88 Income Tax - Resident Individual JAN 2019-DEC 2019 12/30/2022 -
90 Income Tax - Resident Individual JAN 2018-DEC 2018 12/30/2022 -
92 Income Tax - Resident Individual JAN 2016-DEC 2016 12/30/2022 -
94 Value Added Tax (VAT) Oct-22 12/21/2022 -
106 Income Tax - Rent Income Dec-20 11/17/2022 -
107 Income Tax - Rent Income Dec-20 11/17/2022 -
109 Income Tax - Rent Income Nov-20 11/17/2022 -
110 Income Tax - Rent Income Nov-20 11/17/2022 -
112 Income Tax - Rent Income Oct-20 11/17/2022 -
113 Income Tax - Rent Income Oct-20 11/17/2022 -
126 Value Added Tax (VAT) Jul-22 8/24/2022 -
127 Value Added Tax (VAT) Jun-22 8/24/2022 -
164 Income Tax - Rent Income Mar-22 5/20/2022 -
165 Income Tax - Rent Income Feb-22 5/20/2022 -
170 Value Added Tax (VAT) Feb-22 4/20/2022 -
180 Income Tax - Rent Income Jan-22 2/28/2022 -
193 Income Tax - Rent Income Dec-21 2/28/2022 -
194 Income Tax - Rent Income Nov-21 2/28/2022 -
195 Income Tax - Rent Income Oct-21 2/28/2022 -
196 Income Tax - Rent Income Sep-21 2/28/2022 -
197 Income Tax - Rent Income Aug-21 2/28/2022 -
198 Income Tax - Rent Income Jul-21 2/28/2022 -
199 Income Tax - Rent Income Jun-21 2/28/2022 -
200 Income Tax - Rent Income May-21 2/28/2022 -
201 Income Tax - Rent Income Apr-21 2/28/2022 -
202 Income Tax - Rent Income Mar-21 2/28/2022 -
203 Income Tax - Rent Income Feb-21 2/28/2022 -
204 Income Tax - Rent Income Jan-21 2/28/2022 -
226 Income Tax - Rent Income Sep-20 2/8/2022 -
227 Income Tax - Rent Income Sep-20 2/8/2022 -
229 Income Tax - Rent Income Aug-20 2/8/2022 -
230 Income Tax - Rent Income Aug-20 2/8/2022 -
232 Income Tax - Rent Income Jul-20 2/8/2022 -
233 Income Tax - Rent Income Jul-20 2/8/2022 -
238 Value Added Tax (VAT) Nov-21 1/20/2022 -
239 Value Added Tax (VAT) Nov-21 1/20/2022 -
245 Value Added Tax (VAT) May-21 11/19/2021 -
246 Value Added Tax (VAT) Jun-21 11/19/2021 -
279 Value Added Tax (VAT) Mar-21 5/19/2021 -
297 Value Added Tax (VAT) Sep-20 11/20/2020 -
303 Value Added Tax (VAT) Aug-20 9/24/2020 -
304 Value Added Tax (VAT) Aug-20 9/24/2020 -
306 Value Added Tax (VAT) Jul-20 9/24/2020 -
307 Value Added Tax (VAT) Jul-20 9/24/2020 -
309 Value Added Tax (VAT) Jun-20 9/24/2020 -
310 Value Added Tax (VAT) Jun-20 9/24/2020 -
344 Income Tax - Resident Individual JAN 2015-DEC 2015 6/21/2018 -
DETAILS ASSESSMENT TYPE DEBIT CREDIT
Revenue General Interest Account (ITR) Interest 67,424.85 -
Revenue General Interest Account (ITR) Interest 77,586.86 -
Revenue General Interest Account (VAT) Interest 154.76 -
Revenue General Interest Account (ITR) Interest 97,054.12 -
Revenue General Interest Account (VAT) Interest 350.20 -
Revenue General Interest Account (VAT) Interest 548.40 -
Revenue General Interest Account (VAT) Interest 148.21 -
Revenue General Interest Account (VAT) Interest 230.40 -
Revenue General Interest Account (VAT) Interest 104,243.10 -
Revenue General Interest Account (ITR) Interest 44,885.11 -
Revenue General Interest Account (ITR) Interest 86,463.66 -
Revenue General Penalty Account (VAT) Penalty 5,688.43 -
Revenue General Interest Account (VAT) Interest 13,652.23 -
Revenue General Penalty Account (VAT) Penalty 12,826.56 -
Revenue General Penalty Account (ITR) Penalty 13,000.32 -
Revenue General Penalty Account (ITR) Penalty 6,545.07 -
Revenue General Penalty Account (ITR) Penalty 6,410.41 -
Revenue General Interest Account (VAT) Interest 74.93 -
Revenue General Penalty Account (RI) Penalty 35,650.79 -
Revenue General Interest Account (RI) Interest 76,604.47 -
Revenue General Penalty Account (RI) Penalty 50,486.47 -
Revenue General Interest Account (RI) Interest 183,159.40 -
Revenue General Penalty Account (RI) Penalty 12,478.47 -
Revenue General Interest Account (RI) Interest 30,850.73 -
Revenue General Interest Account (VAT) Interest 113.30 -
Revenue General Interest Account (VAT) Interest 56.09 -
Revenue General Penalty Account (RI) Penalty 2,000.00 -
Revenue General Penalty Account (RI) Penalty 2,000.00 -
Revenue General Interest Account (VAT) Interest 206.97 -
Revenue General Penalty Account (RI) Penalty 2,000.00 -
Revenue General Penalty Account (RI) Penalty 2,000.00 -
Revenue General Penalty Account (RI) Penalty 2,000.00 -
Revenue General Penalty Account (RI) Penalty 2,000.00 -
Revenue General Penalty Account (RI) Penalty 2,000.00 -
Revenue General Penalty Account (RI) Penalty 2,000.00 -
Revenue General Penalty Account (RI) Penalty 2,000.00 -
Revenue General Penalty Account (RI) Penalty 2,000.00 -
Revenue General Penalty Account (RI) Penalty 2,000.00 -
Revenue General Penalty Account (RI) Penalty 2,000.00 -
Revenue General Penalty Account (RI) Penalty 2,000.00 -
Revenue General Penalty Account (RI) Penalty 2,000.00 -
Revenue General Penalty Account (RI) Penalty 2,000.00 -
Revenue General Penalty Account (RI) Penalty 8,900.00 -
Revenue General Interest Account (RI) Interest 15,130.00 -
Revenue General Penalty Account (RI) Penalty 8,900.00 -
Revenue General Interest Account (RI) Interest 16,020.00 -
Revenue General Penalty Account (RI) Penalty 8,900.00 -
Revenue General Interest Account (RI) Interest 16,910.00 -
Revenue General Penalty Account (VAT) Penalty 10,120.66 -
Revenue General Interest Account (VAT) Interest 48.27 -
Revenue General Interest Account (VAT) Interest 148.97 -
Revenue General Interest Account (VAT) Interest 124.14 -
Revenue General Penalty Account (VAT) Penalty 10,000.00 -
Revenue General Penalty Account (VAT) Penalty 10,000.00 -
Revenue General Penalty Account (VAT) Penalty 10,761.40 -
Revenue General Interest Account (VAT) Interest 152.28 -
Revenue General Penalty Account (VAT) Penalty 10,503.51 -
Revenue General Interest Account (VAT) Interest 201.40 -
Revenue General Penalty Account (VAT) Penalty 10,307.02 -
Revenue General Interest Account (VAT) Interest 184.21 -
Revenue General Interest Account (ITR) Interest 5,149.34 -
No TAX TYPE PERIOD DATE REF DETAILS
107 Income Tax - Rent Income Dec-20 11/17/2022 - Revenue General Interest Account (RI)
110 Income Tax - Rent Income Nov-20 11/17/2022 - Revenue General Interest Account (RI)
113 Income Tax - Rent Income Oct-20 11/17/2022 - Revenue General Interest Account (RI)
227 Income Tax - Rent Income Sep-20 2/8/2022 - Revenue General Interest Account (RI)
230 Income Tax - Rent Income Aug-20 2/8/2022 - Revenue General Interest Account (RI)
233 Income Tax - Rent Income Jul-20 2/8/2022 - Revenue General Interest Account (RI)
106 Income Tax - Rent Income Dec-20 11/17/2022 - Revenue General Penalty Account (RI)
109 Income Tax - Rent Income Nov-20 11/17/2022 - Revenue General Penalty Account (RI)
112 Income Tax - Rent Income Oct-20 11/17/2022 - Revenue General Penalty Account (RI)
164 Income Tax - Rent Income Mar-22 5/20/2022 - Revenue General Penalty Account (RI)
165 Income Tax - Rent Income Feb-22 5/20/2022 - Revenue General Penalty Account (RI)
180 Income Tax - Rent Income Jan-22 2/28/2022 - Revenue General Penalty Account (RI)
193 Income Tax - Rent Income Dec-21 2/28/2022 - Revenue General Penalty Account (RI)
194 Income Tax - Rent Income Nov-21 2/28/2022 - Revenue General Penalty Account (RI)
195 Income Tax - Rent Income Oct-21 2/28/2022 - Revenue General Penalty Account (RI)
196 Income Tax - Rent Income Sep-21 2/28/2022 - Revenue General Penalty Account (RI)
197 Income Tax - Rent Income Aug-21 2/28/2022 - Revenue General Penalty Account (RI)
198 Income Tax - Rent Income Jul-21 2/28/2022 - Revenue General Penalty Account (RI)
199 Income Tax - Rent Income Jun-21 2/28/2022 - Revenue General Penalty Account (RI)
200 Income Tax - Rent Income May-21 2/28/2022 - Revenue General Penalty Account (RI)
201 Income Tax - Rent Income Apr-21 2/28/2022 - Revenue General Penalty Account (RI)
202 Income Tax - Rent Income Mar-21 2/28/2022 - Revenue General Penalty Account (RI)
203 Income Tax - Rent Income Feb-21 2/28/2022 - Revenue General Penalty Account (RI)
204 Income Tax - Rent Income Jan-21 2/28/2022 - Revenue General Penalty Account (RI)
226 Income Tax - Rent Income Sep-20 2/8/2022 - Revenue General Penalty Account (RI)
229 Income Tax - Rent Income Aug-20 2/8/2022 - Revenue General Penalty Account (RI)
232 Income Tax - Rent Income Jul-20 2/8/2022 - Revenue General Penalty Account (RI)
344 Income Tax - Resident Individual JAN 2015-DEC 2015 6/21/2018 - Revenue General Interest Account (ITR)
80 Income Tax - Resident Individual JAN 2016-DEC 2016 12/30/2022 - Revenue General Interest Account (ITR)
92 Income Tax - Resident Individual JAN 2016-DEC 2016 12/30/2022 - Revenue General Penalty Account (ITR)
90 Income Tax - Resident Individual JAN 2018-DEC 2018 12/30/2022 - Revenue General Penalty Account (ITR)
79 Income Tax - Resident Individual JAN 2018-DEC 2018 12/30/2022 - Revenue General Interest Account (ITR)
88 Income Tax - Resident Individual JAN 2019-DEC 2019 12/30/2022 - Revenue General Penalty Account (ITR)
3 Income Tax - Resident Individual JAN 2019-DEC 2019 8/31/2023 - Revenue General Interest Account (ITR)
2 Income Tax - Resident Individual JAN 2021-DEC 2021 8/31/2023 - Revenue General Interest Account (ITR)
24 Income Tax - Resident Individual JAN 2022-DEC 2022 6/30/2023 - Revenue General Interest Account (ITR)
15 Value Added Tax (VAT) Jun-23 7/24/2023 - Revenue General Interest Account (VAT)
26 Value Added Tax (VAT) May-23 6/26/2023 - Revenue General Interest Account (VAT)
40 Value Added Tax (VAT) Mar-23 5/11/2023 - Revenue General Interest Account (VAT)
62 Value Added Tax (VAT) Dec-22 2/21/2023 - Revenue General Interest Account (VAT)
63 Value Added Tax (VAT) Nov-22 2/21/2023 - Revenue General Interest Account (VAT)
78 Value Added Tax (VAT) Dec-19 12/30/2022 - Revenue General Interest Account (VAT)
82 Value Added Tax (VAT) Dec-21 12/30/2022 - Revenue General Interest Account (VAT)
94 Value Added Tax (VAT) Oct-22 12/21/2022 - Revenue General Interest Account (VAT)
126 Value Added Tax (VAT) Jul-22 8/24/2022 - Revenue General Interest Account (VAT)
127 Value Added Tax (VAT) Jun-22 8/24/2022 - Revenue General Interest Account (VAT)
170 Value Added Tax (VAT) Feb-22 4/20/2022 - Revenue General Interest Account (VAT)
239 Value Added Tax (VAT) Nov-21 1/20/2022 - Revenue General Interest Account (VAT)
245 Value Added Tax (VAT) May-21 11/19/2021 - Revenue General Interest Account (VAT)
246 Value Added Tax (VAT) Jun-21 11/19/2021 - Revenue General Interest Account (VAT)
304 Value Added Tax (VAT) Aug-20 9/24/2020 - Revenue General Interest Account (VAT)
307 Value Added Tax (VAT) Jul-20 9/24/2020 - Revenue General Interest Account (VAT)
310 Value Added Tax (VAT) Jun-20 9/24/2020 - Revenue General Interest Account (VAT)
81 Value Added Tax (VAT) Dec-21 12/30/2022 - Revenue General Penalty Account (VAT)
85 Value Added Tax (VAT) Dec-19 12/30/2022 - Revenue General Penalty Account (VAT)
238 Value Added Tax (VAT) Nov-21 1/20/2022 - Revenue General Penalty Account (VAT)
279 Value Added Tax (VAT) Mar-21 5/19/2021 - Revenue General Penalty Account (VAT)
297 Value Added Tax (VAT) Sep-20 11/20/2020 - Revenue General Penalty Account (VAT)
303 Value Added Tax (VAT) Aug-20 9/24/2020 - Revenue General Penalty Account (VAT)
306 Value Added Tax (VAT) Jul-20 9/24/2020 - Revenue General Penalty Account (VAT)
309 Value Added Tax (VAT) Jun-20 9/24/2020 - Revenue General Penalty Account (VAT)
ASSESSMENT TYPE DEBIT CREDIT
Interest 76,604.47 -
Interest 183,159.40 -
Interest 30,850.73 -
Interest 15,130.00 -
Interest 16,020.00 -
Interest 16,910.00 -
Penalty 35,650.79 -
Penalty 50,486.47 -
Penalty 12,478.47 -
Penalty 2,000.00 -
Penalty 2,000.00 -
Penalty 2,000.00 -
Penalty 2,000.00 -
Penalty 2,000.00 -
Penalty 2,000.00 -
Penalty 2,000.00 -
Penalty 2,000.00 -
Penalty 2,000.00 -
Penalty 2,000.00 -
Penalty 2,000.00 -
Penalty 2,000.00 -
Penalty 2,000.00 -
Penalty 2,000.00 -
Penalty 2,000.00 -
Penalty 8,900.00 -
Penalty 8,900.00 -
Penalty 8,900.00 -
Interest 5,149.34 -
Interest 86,463.66 - 92,874.07
Penalty 6,410.41 -
Penalty 6,545.07 - 51,430.18
Interest 44,885.11 -
Penalty 13,000.32 - 90,587.18
Interest 77,586.86 -
Interest 67,424.85 -
Interest 97,054.12 -
Interest 154.76 -
Interest 350.20 -
Interest 548.40 -
Interest 148.21 - 537.89
Interest 230.40 - 273.11
Interest 104,243.10 - 118,394.89
Interest 13,652.23 - 1,431.97
Interest 74.93 -
Interest 113.30 -
Interest 56.09 -
Interest 206.97 -
Interest 48.27 -
Interest 148.97 -
Interest 124.14 -
Interest 152.28 -
Interest 201.40 -
Interest 184.21 -
Penalty 5,688.43 -
Penalty 12,826.56 -
Penalty 10,120.66 -
Penalty 10,000.00 - 12,826.56
Penalty 10,000.00 - 41,571.93
Penalty 10,761.40 - 25,809.09
Penalty 10,503.51 -
Penalty 10,307.02 -
Income tax rental income
Additional
Year Assessment Penalty Interest Total
Kshs Kshs Kshs Kshs
Oct-20 71,569 3,578 22,344 97,491
Nov-20 665,184 33,259 221,253 919,696
Dec-20 187,524 9,376 54,894 251,795
Feb-22 - 2,000 - 2,000
Mar-22 - 2,000 - 2,000
Total 924,278 50,214 298,491 1,272,982

Income tax resident individual

Additional
Year Assessment Penalty Interest Total
Kshs Kshs Kshs Kshs
2016 - 6,410 86,464 92,874
2018 - 6,545 44,886 51,431
2019 - 11,634 77,314 88,948
2021 265,599 - 70,081 335,679
2022 946,870 - 125,460 1,072,330
Total 1,212,468 24,589 404,204 1,641,262

VAT
Additional
Year Assessment Penalty Interest Total
Kshs Kshs Kshs Kshs
2019 91,901 12,827 107,000 211,728
2021 113,769 5,688 23,891 143,348
Total 205,670 18,515 130,891 355,076

Grand Total 2,342,415 93,318 833,586 3,269,320