Prepared by: Pastel Accounting Software -

Trial Balance Dec'2020 Jan'2020

Account
5100/000 Share Capital / Members Contribution - -
5200/000 Retained Income / (Accumulated Loss) - -
5400/000 Shareholders / Directors / Members Loans - -
5500/000 Long Term Liabilities - -
5600/000 Instalment Sale Creditors - -
5700/000 Deferred Taxation Provision - -
6100/000 Land & Buildings - Net Value - -
6100/010 Land & Buildings - @ Cost - -
6100/020 Land & Buildings - Accum Depre - -
6200/000 Motor Vehicles - Net Value - -
6200/010 Motor Vehicles - @ Cost - -
6200/020 Motor Vehicles - Accum Depre - -
6250/000 Computer Equipment - Net Value - -
6250/010 Computer Equipment - @ Cost - -
6250/020 Computer Equipment - Accum Depre - -
6300/000 Office Equipment - Net Value - -
6300/010 Office Equipment - @ Cost - -
6300/020 Office Equipment - Accum Depre - -
6350/000 Furniture & Fittings - Net value - -
6350/010 Furniture & Fittings - @ Cost - -
6350/020 Furniture & Fittings - Accum Depre - -
6600/000 Other Fixed Assets - Net Value - -
6600/010 Other Fixed Assets - @ Cost - -
6600/020 Other Fixed Assets - Accum Depre - -
7000/000 Goodwill / Intangible Assets - -
7100/000 Investments - -
7100/100 Listed Shares - @ Cost - -
7100/200 Unlisted Shares - @ Cost - -
7200/000 Shares in Subsidiary Companies - -
7400/000 Loans To / (From) Subsidiary Co's - -
7700/000 Inventory Control / Other Assets - -
8000/000 Customer Control Account 1,613,200.00 1,615,600
8050/000 Less: Provision For Doubtful Debts - -
8100/000 POS Cash Control 101,740.00 11,300
8200/000 Sundry Customers - -
8200/010 Prepayments / Deferred Expenses 2,240.00 -
8200/020 Staff Loans - -
8400/000 AB Bank USD - -
8410/000 AB Bank ZMK - -
8420/000 Barclays USD - -
8430/000 Barclays ZMK - -
8440/000 Petty Cash USD (1,093,120) (744,044)
8450/000 Petty Cash ZMK (478,987) (342,597)
9000/000 Supplier Control Account 606,340 (701,762)
9100/000 GRN Accrual Account - -
9200/000 Sundry Suppliers - -
9200/010 Accounting / Audit Fee Accrual 14,250 -
9200/020 Other Accruals (310,068) -
9250/000 Salary & Wages Control (135,500) (58,610)
9300/000 Taxation Payable - -
9350/000 Dividends Payable - -
9400/000 Provision for Future Expenses - -
9400/010 Provision for Rentals - (19,600)
9400/020 Provision for Salary Bonus - -
9500/000 Vat / Tax Control Account - -
9510/000 Vat / Tax Provision Account - -
9990/000 Opening Balance / Suspense Account - -
Nett Profit (320,095) 239,713

Nett Profit 320,095 (239,713)

1000/000 Transport Income (1,613,200) (1,615,600)
2000/000 Drivers Wages 203,342 85,500
2100/000 Fuel and Oil 382,842 747,749
2150/000 Truck repairs and maintenance 76,532 63,383
2200/000 Insurance - -
2300/000 Driver allowances 45,675 77,920
2310/000 Trip costs 379,362 363,905
2320/000 Truck Permits 10,640 17,862
2330/000 Demurrage and storage - 350,532
2350/000 Truck other costs 38,090 4,580
2400/000 Recovery - -
2400/010 Labour Cost Manufac Variance - -
2400/020 Direct Cost Manufac Variance - -
2400/030 Other Cost Manufac Variance - -
2700/000 Discount Received for Cash - -
2750/000 Interest Received - -
2800/000 Pft/Loss on Sale of Non Current Assets - -
2850/000 Bad Debts Recovered 270 -
2880/000 Pft/Loss on Foreign Currency Exchange - -
2900/000 Sundry Income - -
3000/000 Accounting Fees - -
3050/000 Advertising & Promotions - -
3100/000 Accounting / Audit Fees - -
3150/000 Bad Debts - -
3200/000 Bank Charges - -
3250/000 Cleaning 1,175 840
3300/000 Computer Expenses - -
3350/000 Consulting Fees - -
3400/000 Courier & Postage 800 -
3450/000 Depreciation - -
3500/000 Directors Fees / Members Remuneration - -
3550/000 Discount Allowed for Cash - -
3600/000 Donations - -
3650/000 Electricity & Water - -
3700/000 Entertainment Expenses - -
3750/000 Finance Charges - -
3800/000 General Expenses - -
3800/010 General Expenses - Gifts 350 300
3800/020 General Expenses - Fines 7,375 7,900
3850/000 Insurance - 100
3900/000 Interest Paid - -
3950/000 Leasing Charges 2,800 7,000
4000/000 Legal Fees - -
4050/000 Levies - -
4150/000 Motor Vehicle Expenses - -
4150/010 Motor Vehicle - Petrol & Oil 3,720 9,921
4150/020 Motor Vehicle - Repairs & Maintenance 2,050 8,670
4150/030 Motor Vehicle - Insurance & Licence - -
4200/000 Printing & Stationery 21 2,280
4210/000 Pft/Loss on foreign exchange - -
4300/000 Rent Paid 19,600 19,600
4350/000 Repairs & Maintenance 4,095 15,788
4380/000 Royalty Expenses - -
4400/000 Salaries & Wages 90,900 59,700
4450/000 Staff Training - -
4500/000 Staff Welfare 21,081 8,577
4550/000 Subscriptions - -
4600/000 Telephone & Fax 1,490 1,868
4650/000 Travel & Accommodation - -
4650/010 Travel - Local 895 1,238
4650/020 Travel - Overseas - 100
4800/000 Normal Taxation - -
4850/000 Deferred Taxation - -
4900/000 Dividends Declared / Paid - -
Nett Profit (320,095) 239,713
- -
Feb'2020 March'2020 YTD 2020 Pastel YTD 2020 Control

- - - -
- - - (320,095)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
1,525,500 1,882,400 6,636,700 4,754,300
- - - -
20,700 20,000 153,740 133,740
- - - -
- - 2,240 2,240
- 9,690 9,690 -
- - - -
- - - -
- - - -
- - - -
(621,920) (1,143,760) (3,602,844) (2,459,084)
(273,443) (341,369) (1,436,396) (1,095,028)
(382,988) 85,054 (393,355) (478,409)
- - - -
 - - - -
- - 14,250 14,250
- - (310,068) (310,068)
(120,845) (38,900) (353,855) (255,115)
- - - -
- - - -
- - - -
(5,900) 33,100 7,600 (25,500)
- - - -
- - - -
- - - -
- - - -
(141,104) (506,215) (727,701) 38,769
- -
141,104 506,215 727,701 (38,769)
(1,525,500) (1,882,400) (6,636,700) (3,141,100)
91,000 92,850 472,692 176,500
392,728 524,157 2,047,476 1,140,477
51,475 55,880 247,270 114,858
1,200 2,480 3,680 1,200
62,471 57,800 243,866 80,551
346,467 498,464 1,588,198 710,372
120 4,053 32,675 17,982
312,155 - 662,687 662,687
5,530 3,950 52,150 10,110
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - 270 -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
530 1,200 3,745 1,370
- 250 250 -
- - - -
- - 800 -
- - - -
- - - -
- - - -
- - - -
 - - - -
- - - -
- - - -
- - - -
300 - 950 600
6,150 7,945 29,370 14,050
- 850 950 100
- - - -
- - 9,800 7,000
- - - -
- - - -
- - - -
3,111 6,200 22,952 13,032
715 1,310 12,745 9,385
600 - 600 600
207 1,260 3,768 2,487
- - - -
25,400 23,800 88,400 45,000
15,583 18,237 53,703 31,371
- - - -
56,450 62,100 269,150 116,150
- - - -
8,955 9,408 48,021 17,532
- - - -
1,770 2,070 7,198 3,638
- - - -
1,380 1,920 5,433 2,618
100 - 200 200
- - - -
- - - -
- - - -
(141,104) (506,215) (727,701) 38,769
- - - -

120
38,768.80
Prepared by: Pastel Accounting Software -
INCOME STATEMENT : 01/01/20 to 31/03/20 -
SALES Jan'2020
Transport Income 1,615,600
COST OF SALES
Drivers Wages 85,500
Fuel and Oil 747,749
Truck repairs and maintenance 63,383
Insurance -
Driver allowances 77,920
Trip costs 363,905
Truck Permits 17,862
Demurrage and storage 350,532
Truck other costs 4,580
Recovery -
Labour Cost Manufac Variance -
Direct Cost Manufac Variance -
Other Cost Manufac Variance -
Pft/Loss on Foreign Currency Exchange -
-GROSS PROFIT / (LOSS) - - (95,831)
OTHER INCOME -
Discount Received for Cash -
Interest Received -
Pft/Loss on Sale of Non Current Assets -
Bad Debts Recovered -
Sundry Income -
- 95,831
EXPENSES -
Accounting Fees -
Advertising & Promotions -
Accounting / Audit Fees -
Bad Debts -
Bank Charges -
Cleaning 840
Computer Expenses -
Consulting Fees -
Courier & Postage -
Depreciation -
Directors Fees / Members Remuneration -
Discount Allowed for Cash -
Donations -
Electricity & Water -
Entertainment Expenses -
Finance Charges -
General Expenses -
General Expenses - Gifts 300
General Expenses - Fines 7,900
Insurance 100
 Interest Paid -
Leasing Charges 7,000
Legal Fees -
Levies -
Motor Vehicle Expenses -
Motor Vehicle - Petrol & Oil 9,921
Motor Vehicle - Repairs & Maintenance 8,670
Motor Vehicle - Insurance & Licence -
Printing & Stationery 2,280
Pft/Loss on foreign exchange -
Rent Paid 19,600
Repairs & Maintenance 15,788
Royalty Expenses -
Salaries & Wages 59,700
Staff Training -
Staff Welfare 8,577
Subscriptions -
Telephone & Fax 1,868
Travel & Accommodation -
Travel - Local 1,238
Travel - Overseas 100
-NET PROFIT / (LOSS) BEFORE - (239,713)
TAX -
TAX -
Normal Taxation -
Deferred Taxation -
-NET PROFIT / (LOSS) AFTER - (239,713)
TAX -
DIVIDENDS -
Dividends Declared / Paid -
-NET PROFIT / (LOSS) - - (239,713)
49500
 - - - - - -
15 - 16 - 17.00 USD Amounts
Jan'2020 Feb'2020 March Jan
1,615,600 1,525,500 1,525,500 1,882,400 1,882,400 107,707

- 91,000 - 92,850 5,700

- 392,728 - 524,157 49,850
- 51,475 - 55,880 4,226
- 1,200 - 2,480 -
- 62,471 - 57,800 5,195
- 346,467 - 498,464 24,260
- 120 - 4,053 1,191
- 312,155 - - 23,369
- 5,530 - 3,950 305
- - - - -
- - - - -
- - - - -
- - - - -
1,711,431 0 1,263,145 - 1,239,635 -
- 262,355 - 642,765 (6,389)
- - - -
- - - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- 262,355 - 642,765 (6,389)
- - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- 530 - 1,200 56
- - - 250 -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- 300 - - 20
- 6,150 - 7,945 527
- - - 850 7
 - - - - -
- - - - 467
- - - - -
- - - - -
- - - - -
- 3,111 - 6,200 661
- 715 - 1,310 578
- 600 - - -
- 207 - 1,260 152
- - - - -
- 25,400 - 23,800 1,307
- 15,583 - 18,237 1,053
- - - - -
- 56,450 - 62,100 3,980
- - - - -
- 8,955 - 9,408 572
- - - - -
- 1,770 - 2,070 125
- - - - -
- 1,380 - 1,920 83
143,882 100 121,251 136,550 7
- 141,104 - 506,215 (15,981)

- - - -
- - - -
- - - -
- 141,104 - 506,215 (15,981)

- - - -
- - - -
- 141,104 - 506,215 (15,981)
 - -
USD Amounts
Feb March
95,344 110,729 #REF!

5,688 5,462
24,545 30,833
3,217 3,287
75 146
3,904 3,400
21,654 29,321
8 238
19,510 -
346 232
- -
- -
- -
- -
- -
16,397 37,810
- -
- -
- -
- -
- -
- -
16,397 37,810
- -
- -
- -
- -
- -
- -
33 71
- 15
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
19 -
384 467
- 50
 - -
- -
- -
- -
- -
194 365
45 77
38 -
13 74
- -
1,588 1,400
974 1,073
- -
3,528 3,653
- -
560 553
- -
111 122
- -
86 113
6 -
8,819 29,777

- -
- -
- -
8,819 29,777

- -
- -
8,819 29,777
506,215