LedgerHashXero · Professional Services
Pine & Beam Services Ltd
Period 22 Apr 2026 → 05 May 2026 · Base currency GBP · X2 · 2-branch ledger
Partners
Lina Pine, Omar Beam
Customers
Aster Labs, Helix Legal, Nexa Build
Suppliers
CloudStack Hosting, BrightPrint Media
40 accounts · Period 2026-04-22 → 2026-05-05
| Code | Account | Type | Debits | Credits | Balance | Lines |
|---|---|---|---|---|---|---|
| 090 | Operating Bank | Asset | £20,093.54 | £12,274.05 | £7,819.49 | 53 |
| 091 | Petty Cash | Asset | £320.00 | £63.00 | £257.00 | 3 |
| 120 | Accounts Receivable | Asset | £6,186.10 | £4,056.50 | £2,129.60 | 19 |
| 140 | Work Materials Inventory | Asset | £97.00 | £1,882.30 | -£1,785.30 | 15 |
| 145 | Prepaid Insurance | Asset | £940.00 | £160.00 | £780.00 | 4 |
| 150 | Furniture & Equipment | Fixed asset | £2,500.00 | £1,260.00 | £1,240.00 | 3 |
| 155 | Accumulated Depreciation | Contra asset | £693.00 | £271.00 | £422.00 | 3 |
| 160 | Allowance for Doubtful Debts | Contra asset | £123.00 | £107.00 | £16.00 | 2 |
| 200 | Accounts Payable | Liability | £3,536.95 | £9,916.88 | £6,379.93 | 22 |
| 210 | Business Credit Card | Liability | £196.00 | £194.40 | -£1.60 | 2 |
| 220 | VAT Input / Recoverable | Asset | £1,974.18 | £605.00 | £1,369.18 | 22 |
| 221 | VAT Output / Payable | Liability | £1,542.60 | £1,407.49 | -£135.11 | 18 |
| 230 | Net Wages Payable | Liability | £2,355.00 | £5,954.60 | £3,599.60 | 6 |
| 231 | Payroll Taxes Payable | Liability | £788.00 | £932.40 | £144.40 | 5 |
| 232 | Pension Payable | Liability | £314.00 | £333.00 | £19.00 | 5 |
| 240 | Deferred Revenue / Customer Deposits | Liability | £749.00 | £1,303.40 | £554.40 | 6 |
| 241 | Accrued Expenses | Liability | £463.00 | £554.00 | £91.00 | 7 |
| 242 | Suspense / Unallocated | Liability | £250.00 | £250.00 | £0.00 | 2 |
| 250 | Director / Partner Loan | Liability | £487.00 | £3,000.00 | £2,513.00 | 3 |
| 300 | Owner Capital A | Equity | £0.00 | £5,000.00 | £5,000.00 | 1 |
| 301 | Owner Capital B | Equity | £0.00 | £3,250.00 | £3,250.00 | 1 |
| 310 | Owner Drawings | Equity | £290.00 | £0.00 | -£290.00 | 1 |
| 400 | Project Revenue | Income | £0.00 | £0.00 | £0.00 | 0 |
| 401 | Consulting / Service Revenue | Income | £0.00 | £8,502.45 | £8,502.45 | 15 |
| 420 | Other Income | Other income | £0.00 | £439.20 | £439.20 | 5 |
| 430 | Sales Returns & Allowances | Contra income | £523.00 | £0.00 | -£523.00 | 3 |
| 500 | Direct Project Costs | Expense | £0.00 | £0.00 | £0.00 | 0 |
| 505 | Subcontractors / Materials | Expense | £7,798.20 | £0.00 | £7,798.20 | 22 |
| 610 | Wages & Salaries | Expense | £7,220.00 | £0.00 | £7,220.00 | 4 |
| 620 | Rent Expense | Expense | £740.00 | £0.00 | £740.00 | 1 |
| 625 | Utilities Expense | Expense | £648.00 | £0.00 | £648.00 | 4 |
| 630 | Insurance Expense | Expense | £160.00 | £0.00 | £160.00 | 2 |
| 640 | Depreciation Expense | Expense | £271.00 | £0.00 | £271.00 | 2 |
| 650 | Office & Admin Expense | Expense | £525.00 | £430.00 | £95.00 | 7 |
| 655 | Bank Charges | Expense | £98.40 | £0.00 | £98.40 | 3 |
| 660 | Interest Expense | Expense | £84.00 | £0.00 | £84.00 | 2 |
| 670 | Bad Debt Expense | Other expense | £107.00 | £0.00 | £107.00 | 1 |
| 680 | Inventory Adjustment Expense | Expense | £80.00 | £0.00 | £80.00 | 1 |
| 710 | Foreign Exchange Gain | Other income | £0.00 | £21.20 | £21.20 | 1 |
| 720 | Foreign Exchange Loss | Other expense | £14.90 | £0.00 | £14.90 | 1 |