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
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
| 090 | Operating Bank |
| 091 | Petty Cash |
| 120 | Accounts Receivable |
| 140 | Work Materials Inventory |
| 145 | Prepaid Insurance |
| 220 | VAT Input / Recoverable |
Contra asset
2 accounts
| 155 | Accumulated Depreciation |
| 160 | Allowance for Doubtful Debts |
Fixed asset
1 accounts
| 150 | Furniture & Equipment |
Liability
10 accounts
| 200 | Accounts Payable |
| 210 | Business Credit Card |
| 221 | VAT Output / Payable |
| 230 | Net Wages Payable |
| 231 | Payroll Taxes Payable |
| 232 | Pension Payable |
| 240 | Deferred Revenue / Customer Deposits |
| 241 | Accrued Expenses |
| 242 | Suspense / Unallocated |
| 250 | Director / Partner Loan |
Equity
3 accounts
| 300 | Owner Capital A |
| 301 | Owner Capital B |
| 310 | Owner Drawings |
Income
2 accounts
| 400 | Project Revenue |
| 401 | Consulting / Service Revenue |
Contra income
1 accounts
| 430 | Sales Returns & Allowances |
Other income
2 accounts
| 420 | Other Income |
| 710 | Foreign Exchange Gain |
Expense
11 accounts
| 500 | Direct Project Costs |
| 505 | Subcontractors / Materials |
| 610 | Wages & Salaries |
| 620 | Rent Expense |
| 625 | Utilities Expense |
| 630 | Insurance Expense |
| 640 | Depreciation Expense |
| 650 | Office & Admin Expense |
| 655 | Bank Charges |
| 660 | Interest Expense |
| 680 | Inventory Adjustment Expense |
Other expense
2 accounts
| 670 | Bad Debt Expense |
| 720 | Foreign Exchange Loss |