| 1 | '' and ; =1=1 '' | Fixed Assets (Asset) | Customer | Active | | |
2 | rrrsss'';""d'' | Fixed Assets (Asset) | Customer | Active | | | 3 | qq | Fixed Assets (Asset) | Customer | Active | | | 10 | Equipment | Fixed Assets (Asset) | System | Active | | | 20 | Equipment Accumulated Depreciation | Fixed Assets (Asset) | System | Active | | | 30 | Motor Vehicles | Fixed Assets (Asset) | System | Active | | | 40 | Motor Vehicles Accumulated Depreciation | Fixed Assets (Asset) | System | Active | | | 50 | Freehold Property Cost | Fixed Assets (Asset) | Customer | Active | | | 60 | Fixture & Fittings Cost | Fixed Assets (Asset) | Customer | Active | | | 70 | Fixture & Fittings Depreciation | Fixed Assets (Asset) | Customer | Active | | | 1000 | Amount Owed from Customers (Accounts Receivable) | Current Assets (Asset) | System | Active | | | 1100 | VAT Charged from Suppliers | Current Assets (Asset) | System | Active | | | 1500 | Inventory | Inventory (Asset) | System | Active | | | 1600 | Prepayments | Prepayments (Asset) | System | Active | | | 1700 | Cash in Hand | Bank and Cash (Asset) | Customer | Active | | | 1710 | Santander CURRENT | Bank and Cash (Asset) | Customer | Active | | | 1715 | Merchant Account | Bank and Cash (Asset) | Customer | Active | | | 1720 | Santander SAVINGS | Bank and Cash (Asset) | Customer | Active | | | 1725 | Petty Cash | Bank and Cash (Asset) | Customer | Active | | | 2000 | Amount owed to suppliers | Current Liabilities (Liability) | System | Active | | | 2010 | VAT charged to customers | Current Liabilities (Liability) | System | Active | | | 2020 | VAT owed to HMRC | Current Liabilities (Liability) | System | Active | | | 2030 | Tax and NI owed to HMRC | Current Liabilities (Liability) | System | Active | | | 2040 | Wages owed to employees | Current Liabilities (Liability) | System | Active | | | 2050 | Corporation Tax owed | Current Liabilities (Liability) | System | Active | | | 2060 | Accruals | Current Liabilities (Liability) | System | Active | | | 2070 | Deferred Tax | Current Liabilities (Liability) | System | Active | | | 2300 | Directors Loan Account | Long Term Liabilities (Liability) | System | Active | | | 2310 | Amount owed to group | Long Term Liabilities (Liability) | Customer | Active | | | 3000 | Shares | Capital and Reserves (Equity) | System | Active | | | 3010 | Profit and Loss Account | Capital and Reserves (Equity) | System | Active | | | 3020 | Dividends | Capital and Reserves (Equity) | System | Active | | | 4000 | Sales | Sales (Revenue) | System | Active | | | 4300 | Rents Received | Revenue (Revenue) | Customer | Active | | | 4600 | Recharged Services | Other Income (Revenue) | Customer | Active | | | 4610 | Interest Received | Other Income (Revenue) | System | Active | | | 4620 | Difference in flat rate VAT | Other Income (Revenue) | System | Active | | | 5000 | Materials/Goods | Purchases (Expense) | System | Active | | | 5100 | Opening Stock | Purchases (Expense) | Customer | Active | | | 6000 | Credit Card Charges | Direct Expenses (Expense) | Customer | Active | | | 6010 | Sub contractors | Direct Expenses (Expense) | System | Active | | | 6020 | Total Wages | Direct Expenses (Expense) | System | Active | | | 6030 | Employers National Insurance | Direct Expenses (Expense) | System | Active | | | 6040 | Directors Salary | Direct Expenses (Expense) | System | Active | | | 6050 | Travel and Subsistence | Direct Expenses (Expense) | System | Active | | | 6060 | Motor Vehicle Road Tax | Direct Expenses (Expense) | System | Active | | | 6070 | Motor Vehicle Insurance | Direct Expenses (Expense) | System | Active | | | 6080 | Motor Vehicle Fuel | Direct Expenses (Expense) | System | Active | | | 6090 | Motor Vehicle Repairs | Direct Expenses (Expense) | System | Active | | | 6100 | Entertainment | Direct Expenses (Expense) | System | Active | | | 7000 | Fixture and Fitting Depreciation | Depreciation (Expense) | Customer | Active | | | 7010 | Equipment Depreciation | Depreciation (Expense) | System | Active | | | 7020 | Motor Vehicle Depreciation | Depreciation (Expense) | System | Active | | | 8000 | Repairs to property | Overheads (Expense) | Customer | Active | | | 8010 | Equipment Hire | Overheads (Expense) | Customer | Active | | | 8020 | Lawn mower fuel | Overheads (Expense) | Customer | Active | | | 8030 | Leasing | Overheads (Expense) | Customer | Active | | | 8040 | Rent | Overheads (Expense) | System | Active | | | 8050 | Business Rates | Overheads (Expense) | System | Active | | | 8060 | Electricity | Overheads (Expense) | System | Active | | | 8070 | Gas | Overheads (Expense) | System | Active | | | 8080 | Water | Overheads (Expense) | System | Active | | | 8090 | Use of Home as Office | Overheads (Expense) | System | Active | | | 8100 | Telephone Costs | Overheads (Expense) | System | Active | | | 8110 | Internet Costs | Overheads (Expense) | System | Active | | | 8120 | Postage | Overheads (Expense) | System | Active | | | 8130 | Stationary | Overheads (Expense) | System | Active | | | 8140 | Subscriptions | Overheads (Expense) | System | Active | | | 8150 | Business Insurance | Overheads (Expense) | System | Active | | | 8160 | Website and Software Costs | Overheads (Expense) | System | Active | | | 8170 | Repairs and Renewals | Overheads (Expense) | System | Active | | | 8180 | Accountancy Fees | Overheads (Expense) | System | Active | | | 8190 | Advertising | Overheads (Expense) | System | Active | | | 8200 | Sundry Expenses | Overheads (Expense) | System | Active | | | 8210 | Work clothing | Overheads (Expense) | System | Active | | | 8220 | Training | Overheads (Expense) | System | Active | | | 8300 | Bank charges and Interest Paid | Overheads (Expense) | System | Active | | | 9000 | Corporation Tax | Taxation (Expense) | System | Active | | | 9999 | Unallocated Account | Suspense (Asset) | System | Active | | |