LedgerHashSage · Retail Pharmacy
Elmstone Pharmacy Ltd· Branch 2/5
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
The chart of accounts grouped by type. The ledger core stores five canonical types; the richer labels here are reconstructed from account names for presentation.
Asset
6 accounts
| 1000 | Pharmacy Inventory |
| 1100 | Accounts Receivable |
| 1200 | Operating Bank |
| 1210 | Petty Cash |
| 1700 | Prepaid Insurance |
| 2205 | VAT Input / Recoverable |
Contra asset
2 accounts
| 0650 | Accumulated Depreciation |
| 1198 | Allowance for Doubtful Debts |
Fixed asset
1 accounts
| 0600 | Furniture & Equipment |
Liability
10 accounts
| 1235 | Business Credit Card |
| 2050 | Deferred Revenue / Customer Deposits |
| 2060 | Accrued Expenses |
| 2100 | Accounts Payable |
| 2206 | VAT Output / Payable |
| 2305 | Director / Partner Loan |
| 2360 | Net Wages Payable |
| 2361 | Payroll Taxes Payable |
| 2362 | Pension Payable |
| 9998 | Suspense / Unallocated |
Equity
2 accounts
| 3000 | Owner Capital A |
| 3200 | Owner Drawings |
Income
2 accounts
| 4000 | OTC & Dispensary Sales |
| 4015 | Service Revenue |
Contra income
1 accounts
| 4200 | Sales Returns & Allowances |
Other income
2 accounts
| 4900 | Other Income |
| 4905 | Foreign Exchange Gain |
Expense
11 accounts
| 5000 | Cost of Goods Sold |
| 5100 | Materials / Purchases |
| 7000 | Wages & Salaries |
| 7100 | Rent Expense |
| 7200 | Utilities Expense |
| 7300 | Insurance Expense |
| 7400 | Depreciation Expense |
| 7500 | Office & Admin Expense |
| 7600 | Bank Charges |
| 7700 | Interest Expense |
| 7900 | Inventory Adjustment Expense |
Other expense
2 accounts
| 7800 | Bad Debt Expense |
| 7905 | Foreign Exchange Loss |