LedgerHashXero · Professional Services
Pine & Beam Services Ltd· Branch 2/2
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 | £4,899.90 | £6,409.50 | -£1,509.60 | 22 |
| 091 | Petty Cash | Asset | £130.00 | £63.00 | £67.00 | 2 |
| 120 | Accounts Receivable | Asset | £4,297.56 | £1,690.40 | £2,607.16 | 11 |
| 140 | Work Materials Inventory | Asset | £0.00 | £1,002.77 | -£1,002.77 | 6 |
| 145 | Prepaid Insurance | Asset | £382.00 | £96.00 | £286.00 | 2 |
| 150 | Furniture & Equipment | Fixed asset | £0.00 | £0.00 | £0.00 | 0 |
| 155 | Accumulated Depreciation | Contra asset | £0.00 | £143.00 | -£143.00 | 1 |
| 160 | Allowance for Doubtful Debts | Contra asset | £123.00 | £107.00 | £16.00 | 2 |
| 200 | Accounts Payable | Liability | £2,379.10 | £4,419.00 | £2,039.90 | 12 |
| 210 | Business Credit Card | Liability | £196.00 | £194.40 | -£1.60 | 2 |
| 220 | VAT Input / Recoverable | Asset | £875.70 | £570.40 | £305.30 | 13 |
| 221 | VAT Output / Payable | Liability | £1,512.40 | £716.26 | -£796.14 | 10 |
| 230 | Net Wages Payable | Liability | £1,795.00 | £560.00 | -£1,235.00 | 2 |
| 231 | Payroll Taxes Payable | Liability | £0.00 | £0.00 | £0.00 | 0 |
| 232 | Pension Payable | Liability | £0.00 | £0.00 | £0.00 | 0 |
| 240 | Deferred Revenue / Customer Deposits | Liability | £749.00 | £473.70 | -£275.30 | 4 |
| 241 | Accrued Expenses | Liability | £151.00 | £380.00 | £229.00 | 4 |
| 242 | Suspense / Unallocated | Liability | £0.00 | £250.00 | £250.00 | 1 |
| 250 | Director / Partner Loan | Liability | £253.00 | £3,000.00 | £2,747.00 | 2 |
| 300 | Owner Capital A | Equity | £0.00 | £0.00 | £0.00 | 0 |
| 301 | Owner Capital B | Equity | £0.00 | £0.00 | £0.00 | 0 |
| 310 | Owner Drawings | Equity | £0.00 | £0.00 | £0.00 | 0 |
| 400 | Project Revenue | Income | £0.00 | £0.00 | £0.00 | 0 |
| 401 | Consulting / Service Revenue | Income | £0.00 | £3,941.30 | £3,941.30 | 7 |
| 420 | Other Income | Other income | £0.00 | £254.00 | £254.00 | 3 |
| 430 | Sales Returns & Allowances | Contra income | £372.00 | £0.00 | -£372.00 | 2 |
| 500 | Direct Project Costs | Expense | £0.00 | £0.00 | £0.00 | 0 |
| 505 | Subcontractors / Materials | Expense | £3,770.27 | £0.00 | £3,770.27 | 10 |
| 610 | Wages & Salaries | Expense | £560.00 | £0.00 | £560.00 | 1 |
| 620 | Rent Expense | Expense | £740.00 | £0.00 | £740.00 | 1 |
| 625 | Utilities Expense | Expense | £541.00 | £0.00 | £541.00 | 3 |
| 630 | Insurance Expense | Expense | £96.00 | £0.00 | £96.00 | 1 |
| 640 | Depreciation Expense | Expense | £143.00 | £0.00 | £143.00 | 1 |
| 650 | Office & Admin Expense | Expense | £351.00 | £257.00 | £94.00 | 5 |
| 655 | Bank Charges | Expense | £26.10 | £0.00 | £26.10 | 1 |
| 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 | £0.00 | £0.00 | £0.00 | 0 |
| 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 |