LedgerHashSage · Retail Pharmacy
Elmstone Pharmacy Ltd· Branch 1/5
Period 22 Apr 2026 → 05 May 2026 · Base currency GBP · S1 · 5-branch ledger
Partners
Elmstone Holdings
Customers
Counter Sales, Clinic West, CareHome One
Suppliers
Medisupply UK, WellChem Ltd
39 accounts · Period 2026-04-22 → 2026-05-05
| Code | Account | Type | Debits | Credits | Balance | Lines |
|---|---|---|---|---|---|---|
| 0600 | Furniture & Equipment | Fixed asset | £1,370.00 | £1,260.00 | £110.00 | 2 |
| 0650 | Accumulated Depreciation | Contra asset | £693.00 | £0.00 | £693.00 | 1 |
| 1000 | Pharmacy Inventory | Asset | £2,868.60 | £696.21 | £2,172.39 | 7 |
| 1100 | Accounts Receivable | Asset | £1,181.82 | £214.80 | £967.02 | 3 |
| 1198 | Allowance for Doubtful Debts | Contra asset | £0.00 | £0.00 | £0.00 | 0 |
| 1200 | Operating Bank | Asset | £6,953.20 | £3,450.90 | £3,502.30 | 10 |
| 1210 | Petty Cash | Asset | £0.00 | £0.00 | £0.00 | 0 |
| 1235 | Business Credit Card | Liability | £0.00 | £0.00 | £0.00 | 0 |
| 1700 | Prepaid Insurance | Asset | £0.00 | £0.00 | £0.00 | 0 |
| 2050 | Deferred Revenue / Customer Deposits | Liability | £0.00 | £1,298.00 | £1,298.00 | 3 |
| 2060 | Accrued Expenses | Liability | £151.00 | £40.00 | -£111.00 | 2 |
| 2100 | Accounts Payable | Liability | £635.70 | £5,086.32 | £4,450.62 | 7 |
| 2205 | VAT Input / Recoverable | Asset | £847.72 | £253.80 | £593.92 | 7 |
| 2206 | VAT Output / Payable | Liability | £691.80 | £196.97 | -£494.83 | 4 |
| 2305 | Director / Partner Loan | Liability | £0.00 | £0.00 | £0.00 | 0 |
| 2360 | Net Wages Payable | Liability | £1,795.00 | £0.00 | -£1,795.00 | 1 |
| 2361 | Payroll Taxes Payable | Liability | £424.00 | £0.00 | -£424.00 | 1 |
| 2362 | Pension Payable | Liability | £172.00 | £0.00 | -£172.00 | 1 |
| 3000 | Owner Capital A | Equity | £0.00 | £5,000.00 | £5,000.00 | 1 |
| 3200 | Owner Drawings | Equity | £0.00 | £0.00 | £0.00 | 0 |
| 4000 | OTC & Dispensary Sales | Income | £0.00 | £984.85 | £984.85 | 2 |
| 4015 | Service Revenue | Income | £0.00 | £0.00 | £0.00 | 0 |
| 4200 | Sales Returns & Allowances | Contra income | £179.00 | £0.00 | -£179.00 | 1 |
| 4900 | Other Income | Other income | £0.00 | £88.20 | £88.20 | 1 |
| 4905 | Foreign Exchange Gain | Other income | £0.00 | £0.00 | £0.00 | 0 |
| 5000 | Cost of Goods Sold | Expense | £567.21 | £0.00 | £567.21 | 2 |
| 5100 | Materials / Purchases | Expense | £0.00 | £0.00 | £0.00 | 0 |
| 7000 | Wages & Salaries | Expense | £0.00 | £0.00 | £0.00 | 0 |
| 7100 | Rent Expense | Expense | £0.00 | £0.00 | £0.00 | 0 |
| 7200 | Utilities Expense | Expense | £0.00 | £0.00 | £0.00 | 0 |
| 7300 | Insurance Expense | Expense | £0.00 | £0.00 | £0.00 | 0 |
| 7400 | Depreciation Expense | Expense | £0.00 | £0.00 | £0.00 | 0 |
| 7500 | Office & Admin Expense | Expense | £0.00 | £0.00 | £0.00 | 0 |
| 7600 | Bank Charges | Expense | £0.00 | £0.00 | £0.00 | 0 |
| 7700 | Interest Expense | Expense | £40.00 | £0.00 | £40.00 | 1 |
| 7800 | Bad Debt Expense | Other expense | £0.00 | £0.00 | £0.00 | 0 |
| 7900 | Inventory Adjustment Expense | Expense | £0.00 | £0.00 | £0.00 | 0 |
| 7905 | Foreign Exchange Loss | Other expense | £0.00 | £0.00 | £0.00 | 0 |
| 9998 | Suspense / Unallocated | Liability | £0.00 | £0.00 | £0.00 | 0 |