LedgerHashXero · Professional Services
Pine & Beam Services Ltd· Branch 1/2
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 | £15,193.64 | £5,864.55 | £9,329.09 | 31 |
| 091 | Petty Cash | Asset | £190.00 | £0.00 | £190.00 | 1 |
| 120 | Accounts Receivable | Asset | £1,888.54 | £2,366.10 | -£477.56 | 8 |
| 140 | Work Materials Inventory | Asset | £97.00 | £879.53 | -£782.53 | 9 |
| 145 | Prepaid Insurance | Asset | £558.00 | £64.00 | £494.00 | 2 |
| 150 | Furniture & Equipment | Fixed asset | £2,500.00 | £1,260.00 | £1,240.00 | 3 |
| 155 | Accumulated Depreciation | Contra asset | £693.00 | £128.00 | £565.00 | 2 |
| 160 | Allowance for Doubtful Debts | Contra asset | £0.00 | £0.00 | £0.00 | 0 |
| 200 | Accounts Payable | Liability | £1,157.85 | £5,497.88 | £4,340.03 | 10 |
| 210 | Business Credit Card | Liability | £0.00 | £0.00 | £0.00 | 0 |
| 220 | VAT Input / Recoverable | Asset | £1,098.48 | £34.60 | £1,063.88 | 9 |
| 221 | VAT Output / Payable | Liability | £30.20 | £691.23 | £661.03 | 8 |
| 230 | Net Wages Payable | Liability | £560.00 | £5,394.60 | £4,834.60 | 4 |
| 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 | £0.00 | £829.70 | £829.70 | 2 |
| 241 | Accrued Expenses | Liability | £312.00 | £174.00 | -£138.00 | 3 |
| 242 | Suspense / Unallocated | Liability | £250.00 | £0.00 | -£250.00 | 1 |
| 250 | Director / Partner Loan | Liability | £234.00 | £0.00 | -£234.00 | 1 |
| 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 | £4,561.15 | £4,561.15 | 8 |
| 420 | Other Income | Other income | £0.00 | £185.20 | £185.20 | 2 |
| 430 | Sales Returns & Allowances | Contra income | £151.00 | £0.00 | -£151.00 | 1 |
| 500 | Direct Project Costs | Expense | £0.00 | £0.00 | £0.00 | 0 |
| 505 | Subcontractors / Materials | Expense | £4,027.93 | £0.00 | £4,027.93 | 12 |
| 610 | Wages & Salaries | Expense | £6,660.00 | £0.00 | £6,660.00 | 3 |
| 620 | Rent Expense | Expense | £0.00 | £0.00 | £0.00 | 0 |
| 625 | Utilities Expense | Expense | £107.00 | £0.00 | £107.00 | 1 |
| 630 | Insurance Expense | Expense | £64.00 | £0.00 | £64.00 | 1 |
| 640 | Depreciation Expense | Expense | £128.00 | £0.00 | £128.00 | 1 |
| 650 | Office & Admin Expense | Expense | £174.00 | £173.00 | £1.00 | 2 |
| 655 | Bank Charges | Expense | £72.30 | £0.00 | £72.30 | 2 |
| 660 | Interest Expense | Expense | £0.00 | £0.00 | £0.00 | 0 |
| 670 | Bad Debt Expense | Other expense | £0.00 | £0.00 | £0.00 | 0 |
| 680 | Inventory Adjustment Expense | Expense | £80.00 | £0.00 | £80.00 | 1 |
| 710 | Foreign Exchange Gain | Other income | £0.00 | £0.00 | £0.00 | 0 |
| 720 | Foreign Exchange Loss | Other expense | £0.00 | £0.00 | £0.00 | 0 |