LedgerHashSage · Retail Pharmacy
Elmstone Pharmacy Ltd· Branch 4/5
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 | £0.00 | £0.00 | £0.00 | 0 |
| 0650 | Accumulated Depreciation | Contra asset | £0.00 | £143.00 | -£143.00 | 1 |
| 1000 | Pharmacy Inventory | Asset | £0.00 | £1,778.56 | -£1,778.56 | 6 |
| 1100 | Accounts Receivable | Asset | £2,119.20 | £712.60 | £1,406.60 | 5 |
| 1198 | Allowance for Doubtful Debts | Contra asset | £123.00 | £0.00 | £123.00 | 1 |
| 1200 | Operating Bank | Asset | £5,312.28 | £625.50 | £4,686.78 | 9 |
| 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 | £160.00 | -£160.00 | 2 |
| 2050 | Deferred Revenue / Customer Deposits | Liability | £169.00 | £0.00 | -£169.00 | 1 |
| 2060 | Accrued Expenses | Liability | £126.00 | £214.00 | £88.00 | 2 |
| 2100 | Accounts Payable | Liability | £153.60 | £420.60 | £267.00 | 2 |
| 2205 | VAT Input / Recoverable | Asset | £70.10 | £25.60 | £44.50 | 2 |
| 2206 | VAT Output / Payable | Liability | £0.00 | £556.98 | £556.98 | 5 |
| 2305 | Director / Partner Loan | Liability | £0.00 | £0.00 | £0.00 | 0 |
| 2360 | Net Wages Payable | Liability | £0.00 | £1,458.00 | £1,458.00 | 1 |
| 2361 | Payroll Taxes Payable | Liability | £0.00 | £252.00 | £252.00 | 1 |
| 2362 | Pension Payable | Liability | £0.00 | £90.00 | £90.00 | 1 |
| 3000 | Owner Capital A | Equity | £0.00 | £3,250.00 | £3,250.00 | 1 |
| 3200 | Owner Drawings | Equity | £290.00 | £0.00 | -£290.00 | 1 |
| 4000 | OTC & Dispensary Sales | Income | £0.00 | £2,784.90 | £2,784.90 | 5 |
| 4015 | Service Revenue | Income | £0.00 | £0.00 | £0.00 | 0 |
| 4200 | Sales Returns & Allowances | Contra income | £0.00 | £0.00 | £0.00 | 0 |
| 4900 | Other Income | Other income | £0.00 | £0.00 | £0.00 | 0 |
| 4905 | Foreign Exchange Gain | Other income | £0.00 | £0.00 | £0.00 | 0 |
| 5000 | Cost of Goods Sold | Expense | £1,650.56 | £0.00 | £1,650.56 | 5 |
| 5100 | Materials / Purchases | Expense | £350.50 | £0.00 | £350.50 | 1 |
| 7000 | Wages & Salaries | Expense | £1,800.00 | £0.00 | £1,800.00 | 1 |
| 7100 | Rent Expense | Expense | £0.00 | £0.00 | £0.00 | 0 |
| 7200 | Utilities Expense | Expense | £214.00 | £0.00 | £214.00 | 1 |
| 7300 | Insurance Expense | Expense | £160.00 | £0.00 | £160.00 | 2 |
| 7400 | Depreciation Expense | Expense | £143.00 | £0.00 | £143.00 | 1 |
| 7500 | Office & Admin Expense | Expense | £0.00 | £0.00 | £0.00 | 0 |
| 7600 | Bank Charges | Expense | £40.50 | £0.00 | £40.50 | 1 |
| 7700 | Interest Expense | Expense | £0.00 | £0.00 | £0.00 | 0 |
| 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 | £250.00 | £250.00 | 1 |