September 2026 · trial balances at 30 Sep from Xero, Sage and QuickBooks
Consolidation
Holdings, Trading and Services mapped to 43 group accounts and 12 intercompany pairs eliminated. The group does not tie: Trading and Services are £1,368.58 apart, because Services has not booked Trading invoice WT-208358 yet.
Group, SeptemberDoes not tie£1,368.58 apart
- Check 1Every company trial balance balancesHoldings £3,084,688.80, Trading £6,577,625.63, Services £2,745,711.66
- Check 2Every intercompany pair agrees10 of 12 agree. Trading and Services, current account: £1,368.58 apart; Trading and Services, parts sales and purchases: £1,140.48 apart
- Check 3Eliminations net to zero£1,368.58 unmatched on the balance sheet, £1,140.48 in profit
- Check 4Group balance sheet balancesNet assets £4,216,699.89 = equity £4,216,699.89
- Check 5Group profit = the three companies, less intercompanyGroup £364,874.99 = the three companies £364,874.99, of which £1,140.48 is profit Services has not booked
Last run 08:05 by the system, again at 10:42
What is out
Trading invoice WT-208358 to Services, £1,368.58 (£1,140.48 of parts plus £228.10 VAT). Trading booked it in Sage on Wed 30 Sep. It reached Services through the intercompany link today at 07:12 and waits for Mark Ellison, the budget holder. Until Services books it in QuickBooks, Trading's current account with Services is £1,368.58 higher than Services' side, and Trading shows £1,140.48 of sales that Services has no cost for. The eliminations park both in the unmatched accounts (G2490 and G6990).
Open the invoiceThe intercompany pairAs Group FD you can approve in place of the budget holder; the audit trail records it.
Ties
Services has booked WT-208358 in QuickBooks, so all 12 pairs agree and the eliminations net to zero. The consolidation is ready for Sarah Whitfield to review on working day 3; the board pack builds from it.
Figures in £; debits positive, credits in brackets.
| Group account | Holdings | Trading | Services | Eliminations | Group |
|---|---|---|---|---|---|
| G1100 Land, buildings and fixtures: costTangible fixed assets | 1,934,000.00 | - | - | - | 1,934,000.00 |
| G1110 Plant, vehicles and equipment: costTangible fixed assets | 38,400.00 | 370,500.00 | 120,000.00 | - | 528,900.00 |
| G1120 Accumulated depreciationTangible fixed assets | (378,900.00) | (200,091.65) | (77,400.00) | - | (656,391.65) |
| G1200 Investments in subsidiariesInvestments in subsidiaries | 75,000.00 | - | - | (75,000.00) | - |
| G1300 Intercompany loan receivableIntercompany loan | 75,000.00 | - | - | (75,000.00) | - |
| G2100 StockStock | - | 1,095,467.89 | - | - | 1,095,467.89 |
| G2200 Trade debtorsTrade debtors | 10,800.00 | 1,199,878.67 | 373,238.50 | - | 1,583,917.17 |
| G2300 Prepayments and accrued incomePrepayments and accrued income | 14,862.00 | 10,959.00 | 48,500.00 | - | 74,321.00 |
| G2400 Intercompany balancesIntercompany balances | 76,637.50 | (11,491.14) | (63,777.78) | (1,368.58) | - |
| G2490 Unmatched intercompany balancesIntercompany balances | - | - | - | 1,368.58 | 1,368.58 |
| G2500 Cash at bankCash at bank | 490,391.45 | 164,378.41 | 549,474.41 | - | 1,204,244.27 |
| G3100 Trade creditorsTrade creditors | (4,651.20) | (555,762.17) | (63,488.64) | - | (623,902.01) |
| G3200 AccrualsAccruals and deferred income | (12,400.00) | (19,853.00) | (4,800.00) | - | (37,053.00) |
| G3210 Deferred incomeAccruals and deferred income | (9,000.00) | - | (190,000.00) | - | (199,000.00) |
| G3300 VATTax and social security | (59,019.91) | (50,553.47) | (212,428.85) | - | (322,002.23) |
| G3310 PAYE and NITax and social security | (11,393.25) | (21,901.59) | (41,633.58) | - | (74,928.42) |
| G3320 Pension contributionsOther creditors | (2,652.00) | (5,273.60) | (9,945.60) | - | (17,871.20) |
| G3330 Corporation taxTax and social security | (32,886.16) | (125,952.08) | (115,532.27) | - | (274,370.51) |
| G3400 Intercompany loan payableIntercompany loan | - | - | (75,000.00) | 75,000.00 | - |
| G5100 Share capitalShare capital | (10,000.00) | (50,000.00) | (25,000.00) | 75,000.00 | (10,000.00) |
| G5200 Retained earningsRetained earnings | (2,161,079.88) | (1,659,904.59) | (90,610.94) | - | (3,911,595.41) |
| G6100 Revenue: parts and sparesRevenue | - | (3,242,138.50) | - | - | (3,242,138.50) |
| G6110 Revenue: maintenance and repairsRevenue | - | - | (1,776,094.00) | - | (1,776,094.00) |
| G6120 Revenue: rentRevenue | (18,000.00) | - | - | - | (18,000.00) |
| G6190 Revenue: intercompanyRevenue | (381,000.00) | (137,298.01) | - | 518,298.01 | - |
| G6990 Unmatched intercompany tradingUnmatched intercompany | - | - | - | (1,140.48) | (1,140.48) |
| G7100 Cost of sales: materialsCost of sales | - | 2,330,389.84 | 160,003.44 | - | 2,490,393.28 |
| G7110 Cost of sales: engineer labourCost of sales | - | - | 677,049.08 | - | 677,049.08 |
| G7120 Cost of sales: fleet, carriage and hireCost of sales | - | 60,661.57 | 181,255.85 | - | 241,917.42 |
| G7130 Cost of sales: subcontractCost of sales | - | - | 94,569.14 | - | 94,569.14 |
| G7190 Cost of sales: intercompanyCost of sales | - | - | 136,157.53 | (136,157.53) | - |
| G8100 Staff costsStaff costs | 235,168.69 | 447,895.94 | 158,098.38 | - | 841,163.01 |
| G8200 PremisesPremises | 68,654.97 | - | - | - | 68,654.97 |
| G8210 Rent: intercompanyPremises | - | 57,000.00 | 39,000.00 | (96,000.00) | - |
| G8300 VehiclesVehicles | - | 22,290.75 | - | - | 22,290.75 |
| G8400 IT and communicationsIT and communications | 17,010.00 | 23,880.00 | 25,832.94 | - | 66,722.94 |
| G8500 Professional feesProfessional fees | 10,705.16 | 9,706.76 | 8,134.81 | - | 28,546.73 |
| G8600 Management fees: intercompanyManagement fees | - | 168,000.00 | 117,000.00 | (285,000.00) | - |
| G8700 Other overheadsOther overheads | 6,672.87 | 67,617.24 | 14,852.81 | - | 89,142.92 |
| G8800 DepreciationDepreciation | 23,100.00 | 19,641.65 | 10,200.00 | - | 52,941.65 |
| G8900 InterestInterest | (893.90) | - | - | - | (893.90) |
| G8910 Interest: intercompanyInterest | (2,812.50) | - | 2,812.50 | - | - |
| G9100 Corporation taxCorporation tax | 8,286.16 | 31,952.08 | 29,532.27 | - | 69,770.51 |
| Debits less credits | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Group trial balance: debits £11,165,381.31 = credits £11,165,381.31.Tap a line to see the Xero, Sage and QuickBooks accounts behind it.
| September 2026 | Holdings | Trading | Services | Eliminations | Group |
|---|---|---|---|---|---|
| Revenue | 66,500.00 | 618,320.70 | 321,495.00 | (92,707.97) | 913,607.73 |
| Cost of sales | - | (434,782.78) | (224,267.17) | 28,067.49 | (630,982.46) |
| Gross profit | 66,500.00 | 183,537.92 | 97,227.83 | (64,640.48) | 282,625.27 |
| Staff costs | (39,549.00) | (76,285.59) | (28,000.20) | - | (143,834.79) |
| Premises | (9,504.91) | (9,500.00) | (6,500.00) | 16,000.00 | (9,504.91) |
| Vehicles | - | (3,603.27) | - | - | (3,603.27) |
| IT and communications | (2,860.00) | (3,980.00) | (4,250.00) | - | (11,090.00) |
| Professional fees | (1,500.00) | (1,000.00) | (1,626.00) | - | (4,126.00) |
| Management fees | - | (28,000.00) | (19,500.00) | 47,500.00 | - |
| Other overheads | (1,575.91) | (13,149.58) | (2,215.68) | - | (16,941.17) |
| Unmatched intercompanyprofit one side has booked and the other has not | - | - | - | 1,140.48 | 1,140.48 |
| EBITDA | 11,510.18 | 48,019.48 | 35,135.95 | - | 94,665.61 |
| Depreciation | (3,850.00) | (3,475.00) | (1,700.00) | - | (9,025.00) |
| Interest | 589.90 | - | (437.50) | - | 152.40 |
| Profit before tax | 8,250.08 | 44,544.48 | 32,998.45 | - | 85,793.01 |
| Corporation taxSeptember estimate posts on working day 3 | - | - | - | - | - |
| Profit after tax | 8,250.08 | 44,544.48 | 32,998.45 | - | 85,793.01 |
Revenue positive, costs in brackets. Intercompany rent, management fees, loan interest and parts are removed in the eliminations column, so group revenue is sales to customers only.September corporation tax (£21,448.25 across the three, an estimate) is scheduled for working day 3: J-HLD-2609-08, J-TRD-2609-09, J-SRV-2609-08.
Revenue: from the three companies to the group
September 2026. Each bar starts where the one before ends.
Holdings66,500.00
Trading618,320.70
Services321,495.00
Less intercompany(92,707.97)
Group913,607.73
| April to September | Holdings | Trading | Services | Eliminations | Group |
|---|---|---|---|---|---|
| Revenue | 399,000.00 | 3,379,436.51 | 1,776,094.00 | (518,298.01) | 5,036,232.50 |
| Cost of sales | - | (2,391,051.41) | (1,249,035.04) | 136,157.53 | (3,503,928.92) |
| Gross profit | 399,000.00 | 988,385.10 | 527,058.96 | (382,140.48) | 1,532,303.58 |
| Staff costs | (235,168.69) | (447,895.94) | (158,098.38) | - | (841,163.01) |
| Premises | (68,654.97) | (57,000.00) | (39,000.00) | 96,000.00 | (68,654.97) |
| Vehicles | - | (22,290.75) | - | - | (22,290.75) |
| IT and communications | (17,010.00) | (23,880.00) | (25,832.94) | - | (66,722.94) |
| Professional fees | (10,705.16) | (9,706.76) | (8,134.81) | - | (28,546.73) |
| Management fees | - | (168,000.00) | (117,000.00) | 285,000.00 | - |
| Other overheads | (6,672.87) | (67,617.24) | (14,852.81) | - | (89,142.92) |
| Unmatched intercompanyprofit one side has booked and the other has not | - | - | - | 1,140.48 | 1,140.48 |
| EBITDA | 60,788.31 | 191,994.41 | 164,140.02 | - | 416,922.74 |
| Depreciation | (23,100.00) | (19,641.65) | (10,200.00) | - | (52,941.65) |
| Interest | 3,706.40 | - | (2,812.50) | - | 893.90 |
| Profit before tax | 41,394.71 | 172,352.76 | 151,127.52 | - | 364,874.99 |
| Corporation tax | (8,286.16) | (31,952.08) | (29,532.27) | - | (69,770.51) |
| Profit after tax | 33,108.55 | 140,400.68 | 121,595.25 | - | 295,104.48 |
Revenue positive, costs in brackets. Intercompany rent, management fees, loan interest and parts are removed in the eliminations column, so group revenue is sales to customers only.
Revenue: from the three companies to the group
April to September. Each bar starts where the one before ends.
Holdings399,000.00
Trading3,379,436.51
Services1,776,094.00
Less intercompany(518,298.01)
Group5,036,232.50
| At 30 September 2026 | Holdings | Trading | Services | Eliminations | Group |
|---|---|---|---|---|---|
| Fixed assets | |||||
| Tangible fixed assets | 1,593,500.00 | 170,408.35 | 42,600.00 | - | 1,806,508.35 |
| Intercompany, removed on consolidation | |||||
| Investments in subsidiaries | 75,000.00 | - | - | (75,000.00) | - |
| Intercompany loan | 75,000.00 | - | (75,000.00) | - | - |
| Intercompany balanceswhat is left is unmatched | 76,637.50 | (11,491.14) | (63,777.78) | - | 1,368.58 |
| Current assets | |||||
| Stock | - | 1,095,467.89 | - | - | 1,095,467.89 |
| Trade debtors | 10,800.00 | 1,199,878.67 | 373,238.50 | - | 1,583,917.17 |
| Prepayments and accrued income | 14,862.00 | 10,959.00 | 48,500.00 | - | 74,321.00 |
| Cash at bank | 490,391.45 | 164,378.41 | 549,474.41 | - | 1,204,244.27 |
| Creditors | |||||
| Trade creditors | (4,651.20) | (555,762.17) | (63,488.64) | - | (623,902.01) |
| Accruals and deferred income | (21,400.00) | (19,853.00) | (194,800.00) | - | (236,053.00) |
| Tax and social security | (103,299.32) | (198,407.14) | (369,594.70) | - | (671,301.16) |
| Other creditors | (2,652.00) | (5,273.60) | (9,945.60) | - | (17,871.20) |
| Net assets | 2,204,188.43 | 1,850,305.27 | 237,206.19 | (75,000.00) | 4,216,699.89 |
| Capital and reserves | |||||
| Share capital | 10,000.00 | 50,000.00 | 25,000.00 | (75,000.00) | 10,000.00 |
| Retained earnings at 1 April | 2,161,079.88 | 1,659,904.59 | 90,610.94 | - | 3,911,595.41 |
| Profit for April to September | 33,108.55 | 140,400.68 | 121,595.25 | - | 295,104.48 |
| Total equity | 2,204,188.43 | 1,850,305.27 | 237,206.19 | (75,000.00) | 4,216,699.89 |
Assets and equity positive, liabilities in brackets. Holdings' investment in its two subsidiaries is removed against their share capital; the loan and current accounts are removed pair by pair. Profit is as booked: September corporation tax posts on working day 3.
| Pair | First side, as booked | Other side, as booked | Difference | Status |
|---|---|---|---|---|
| Holdings and TradingCurrent account, balance at 30 Sep | Holdings 61545,000.00 | Trading 212045,000.00 | - | agreed |
| Holdings and TradingRent, year to date | Holdings 20057,000.00 | Trading 710057,000.00 | - | agreed |
| Holdings and TradingManagement fees, year to date | Holdings 210168,000.00 | Trading 8200168,000.00 | - | agreed |
| Holdings and ServicesCurrent account, balance at 30 Sep | Holdings 61631,637.50 | Services 213031,637.50 | - | agreed |
| Holdings and ServicesRent, year to date | Holdings 20139,000.00 | Services 610039,000.00 | - | agreed |
| Holdings and ServicesManagement fees, year to date | Holdings 211117,000.00 | Services 6200117,000.00 | - | agreed |
| Loan: Holdings to ServicesLoan, balance at 30 Sep | Holdings 04075,000.00 | Services 230075,000.00 | - | agreed |
| Loan: Holdings to ServicesLoan interest, year to date | Holdings 2202,812.50 | Services 69002,812.50 | - | agreed |
| Trading and ServicesCurrent account, balance at 30 Sep | Trading 111033,508.86 | Services 214032,140.28 | 1,368.58 | to G2490 |
| Trading and ServicesParts sales and purchases, year to date | Trading 4010137,298.01 | Services 5010136,157.53 | 1,140.48 | to G6990 |
| Investments and share capitalInvestment in Trading against its share capital | Holdings 03050,000.00 | Trading 300050,000.00 | - | agreed |
| Investments and share capitalInvestment in Services against its share capital | Holdings 03125,000.00 | Services 300025,000.00 | - | agreed |
Each pair is removed from both companies. Where the two sides differ, the difference goes to an unmatched account (G2490 on the balance sheet, G6990 in profit), so the group still balances and the gap stays visible until it is fixed.
Wrenmoor Holdings LtdXero
Trial balance at 30 September 2026, read from Xero. 51 accounts mapped to 29 group accounts; none unmapped.
balancesDebits £3,084,688.80 = credits £3,084,688.80
Waiting to post to Xero: 1 September invoice
Approve one and watch the accounts it touches change in the table below.
Hartwell Building Services HBS-6545Waiting for your second approvalDr 422 Repairs and maintenance 1,950.00; Dr 820 VAT 390.00; Cr 800 Accounts payable 2,340.00
£2,340.00| Xero account | Debit | Credit |
|---|---|---|
| 010 Freehold land and buildings: costyour approvalto G1100 Land, buildings and fixtures: cost | 1,850,000.00 | |
| 011 Freehold buildings: depreciationyour approvalto G1120 Accumulated depreciation | 300,000.00 | |
| 015 Fixtures and fittings: costyour approvalto G1100 Land, buildings and fixtures: cost | 84,000.00 | |
| 016 Fixtures and fittings: depreciationyour approvalto G1120 Accumulated depreciation | 52,500.00 | |
| 020 Computer equipment: costyour approvalto G1110 Plant, vehicles and equipment: cost | 38,400.00 | |
| 021 Computer equipment: depreciationyour approvalto G1120 Accumulated depreciation | 26,400.00 | |
| 030 Investment in Wrenmoor Trading Ltdyour approvalto G1200 Investments in subsidiaries | 50,000.00 | |
| 031 Investment in Wrenmoor Services Ltdyour approvalto G1200 Investments in subsidiaries | 25,000.00 | |
| 040 Loan to Wrenmoor Services Ltdyour approvalto G1300 Intercompany loan receivable | 75,000.00 | |
| 090 Fernlea Bank current accountyour approvalto G2500 Cash at bank | 239,497.55 | |
| 091 Fernlea Bank deposit accountyour approvalto G2500 Cash at bank | 250,893.90 | |
| 610 Accounts receivableyour approvalto G2200 Trade debtors | 10,800.00 | |
| 615 Intercompany: Wrenmoor Trading Ltdyour approvalto G2400 Intercompany balances | 45,000.00 | |
| 616 Intercompany: Wrenmoor Services Ltdyour approvalto G2400 Intercompany balances | 31,637.50 | |
| 620 Prepaymentsyour approvalto G2300 Prepayments and accrued income | 14,862.00 | |
| 800 Accounts payableyour approvalto G3100 Trade creditors | 4,651.20 | |
| 810 Accrualsyour approvalto G3200 Accruals | 12,400.00 | |
| 815 Deferred incomeyour approvalto G3210 Deferred income | 9,000.00 | |
| 820 VATyour approvalto G3300 VAT | 59,019.91 | |
| 825 PAYE and NIyour approvalto G3310 PAYE and NI | 11,393.25 | |
| 826 Pension contributionsyour approvalto G3320 Pension contributions | 2,652.00 | |
| 830 Corporation taxyour approvalto G3330 Corporation tax | 32,886.16 | |
| 900 Share capitalyour approvalto G5100 Share capital | 10,000.00 | |
| 960 Retained earningsyour approvalto G5200 Retained earnings | 2,161,079.88 | |
| 200 Rent: Wrenmoor Trading Ltdyour approvalto G6190 Revenue: intercompany | 57,000.00 | |
| 201 Rent: Wrenmoor Services Ltdyour approvalto G6190 Revenue: intercompany | 39,000.00 | |
| 202 Rent: first-floor tenantyour approvalto G6120 Revenue: rent | 18,000.00 | |
| 210 Management fees: Wrenmoor Trading Ltdyour approvalto G6190 Revenue: intercompany | 168,000.00 | |
| 211 Management fees: Wrenmoor Services Ltdyour approvalto G6190 Revenue: intercompany | 117,000.00 | |
| 220 Loan interest: Wrenmoor Services Ltdyour approvalto G8910 Interest: intercompany | 2,812.50 | |
| 230 Bank interest receivedyour approvalto G8900 Interest | 893.90 | |
| 477 Salariesyour approvalto G8100 Staff costs | 198,900.00 | |
| 478 Employer's NIyour approvalto G8100 Staff costs | 27,585.00 | |
| 479 Employer's pensionyour approvalto G8100 Staff costs | 5,967.00 | |
| 480 Training and recruitmentyour approvalto G8100 Staff costs | 2,716.69 | |
| 420 Business ratesyour approvalto G8200 Premises | 15,750.00 | |
| 421 Building insuranceyour approvalto G8200 Premises | 5,056.00 | |
| 422 Repairs and maintenanceyour approvalto G8200 Premises | 12,526.04 | |
| 423 Light, heat and poweryour approvalto G8200 Premises | 19,580.00 | |
| 424 Cleaningyour approvalto G8200 Premises | 10,342.93 | |
| 425 Securityyour approvalto G8200 Premises | 3,840.00 | |
| 426 Wateryour approvalto G8200 Premises | 1,560.00 | |
| 460 Telephone and internetyour approvalto G8400 IT and communications | 5,280.00 | |
| 463 Software and IT supportyour approvalto G8400 IT and communications | 11,730.00 | |
| 412 Audit and accountancyyour approvalto G8500 Professional fees | 9,000.00 | |
| 413 Legal and professionalyour approvalto G8500 Professional fees | 1,705.16 | |
| 404 Bank chargesyour approvalto G8700 Other overheads | 668.50 | |
| 429 General expensesyour approvalto G8700 Other overheads | 6,004.37 | |
| 416 Depreciation: buildingsyour approvalto G8800 Depreciation | 12,000.00 | |
| 417 Depreciation: fixtures and computersyour approvalto G8800 Depreciation | 11,100.00 | |
| 500 Corporation taxyour approvalto G9100 Corporation tax | 8,286.16 | |
| Totals | 3,084,688.80 | 3,084,688.80 |
Tap an account to see its group line in the group trial balance. The same totals show on the dashboard.
Wrenmoor Trading LtdSage
Trial balance at 30 September 2026, read from Sage. 56 accounts mapped to 28 group accounts; none unmapped.
balancesDebits £6,577,625.63 = credits £6,577,625.63
Waiting to post to Sage: 1 September invoice
Approve one and watch the accounts it touches change in the table below.
Pennine Promo Print 2026/7395Waiting for your second approvalDr 6201 Advertising and marketing 3,800.00; Dr 2201 Purchase tax control account 760.00; Cr 2100 Creditors control account 4,560.00
£4,560.00| Sage account | Debit | Credit |
|---|---|---|
| 0020 Plant and machineryyour approvalto G1110 Plant, vehicles and equipment: cost | 200,500.00 | |
| 0021 Plant and machinery depreciationyour approvalto G1120 Accumulated depreciation | 107,191.67 | |
| 0030 Office equipmentyour approvalto G1110 Plant, vehicles and equipment: cost | 42,000.00 | |
| 0031 Office equipment depreciationyour approvalto G1120 Accumulated depreciation | 30,500.00 | |
| 0050 Motor vehiclesyour approvalto G1110 Plant, vehicles and equipment: cost | 128,000.00 | |
| 0051 Motor vehicles depreciationyour approvalto G1120 Accumulated depreciation | 62,399.98 | |
| 1001 Stockyour approvalto G2100 Stock | 1,134,067.89 | |
| 1002 Stock provisionyour approvalto G2100 Stock | 38,600.00 | |
| 1100 Debtors control accountyour approvalto G2200 Trade debtors | 1,215,928.67 | |
| 1101 Bad debt provisionyour approvalto G2200 Trade debtors | 16,050.00 | |
| 1103 Prepaymentsyour approvalto G2300 Prepayments and accrued income | 10,959.00 | |
| 1110 Intercompany: Wrenmoor Services Ltdyour approvalto G2400 Intercompany balances | 33,508.86 | |
| 1200 Fernlea Bank current accountyour approvalto G2500 Cash at bank | 164,378.41 | |
| 2100 Creditors control accountyour approvalto G3100 Trade creditors | 555,762.17 | |
| 2109 Accrualsyour approvalto G3200 Accruals | 6,000.00 | |
| 2110 Goods received not invoicedyour approvalto G3200 Accruals | 13,853.00 | |
| 2120 Intercompany: Wrenmoor Holdings Ltdyour approvalto G2400 Intercompany balances | 45,000.00 | |
| 2200 Sales tax control accountyour approvalto G3300 VAT | 344,132.55 | |
| 2201 Purchase tax control accountyour approvalto G3300 VAT | 293,579.08 | |
| 2202 VAT liabilityyour approvalto G3300 VAT | ||
| 2210 PAYE and NIyour approvalto G3310 PAYE and NI | 21,901.59 | |
| 2220 Pension creditoryour approvalto G3320 Pension contributions | 5,273.60 | |
| 2230 Corporation taxyour approvalto G3330 Corporation tax | 125,952.08 | |
| 3000 Ordinary sharesyour approvalto G5100 Share capital | 50,000.00 | |
| 3200 Profit and loss reserveyour approvalto G5200 Retained earnings | 1,659,904.59 | |
| 4000 Sales: trade customersyour approvalto G6100 Revenue: parts and spares | 3,206,863.00 | |
| 4010 Sales: Wrenmoor Services Ltdyour approvalto G6190 Revenue: intercompany | 137,298.01 | |
| 4905 Carriage chargedyour approvalto G6100 Revenue: parts and spares | 35,275.50 | |
| 5000 Purchases: parts and sparesyour approvalto G7100 Cost of sales: materials | 2,446,057.73 | |
| 5100 Carriageyour approvalto G7120 Cost of sales: fleet, carriage and hire | 60,661.57 | |
| 5200 Stock movementyour approvalto G7100 Cost of sales: materials | 115,667.89 | |
| 5210 Stock provision movementyour approvalto G7100 Cost of sales: materials | ||
| 7000 Gross wagesyour approvalto G8100 Staff costs | 387,200.00 | |
| 7006 Employer's NIyour approvalto G8100 Staff costs | 49,079.94 | |
| 7007 Employer's pensionyour approvalto G8100 Staff costs | 11,616.00 | |
| 7100 Rent: Wrenmoor Holdings Ltdyour approvalto G8210 Rent: intercompany | 57,000.00 | |
| 7300 Fuel cardsyour approvalto G8300 Vehicles | 15,138.66 | |
| 7301 Vehicle repairs and servicingyour approvalto G8300 Vehicles | 4,509.09 | |
| 7303 Vehicle insuranceyour approvalto G8300 Vehicles | 2,643.00 | |
| 7400 Office, welfare and workwearyour approvalto G8700 Other overheads | 5,110.26 | |
| 7502 Telephoneyour approvalto G8400 IT and communications | 4,080.00 | |
| 7505 Packagingyour approvalto G8700 Other overheads | 12,239.30 | |
| 7506 IT and softwareyour approvalto G8400 IT and communications | 19,800.00 | |
| 7600 Legal and professionalyour approvalto G8500 Professional fees | 3,706.76 | |
| 7601 Audit feesyour approvalto G8500 Professional fees | 6,000.00 | |
| 7700 Equipment hireyour approvalto G8700 Other overheads | 3,720.00 | |
| 7800 Repairs, renewals and wasteyour approvalto G8700 Other overheads | 12,672.78 | |
| 7900 Bank charges and card feesyour approvalto G8700 Other overheads | 9,941.28 | |
| 6201 Advertising and marketingyour approvalto G8700 Other overheads | 15,183.62 | |
| 8100 Bad debtsyour approvalto G8700 Other overheads | 1,850.00 | |
| 8200 Management fees: Wrenmoor Holdings Ltdyour approvalto G8600 Management fees: intercompany | 168,000.00 | |
| 8300 Insuranceyour approvalto G8700 Other overheads | 6,900.00 | |
| 8001 Depreciation: plant and machineryyour approvalto G8800 Depreciation | 9,541.67 | |
| 8003 Depreciation: motor vehiclesyour approvalto G8800 Depreciation | 7,999.98 | |
| 8004 Depreciation: office equipmentyour approvalto G8800 Depreciation | 2,100.00 | |
| 9100 Corporation taxyour approvalto G9100 Corporation tax | 31,952.08 | |
| Totals | 6,577,625.63 | 6,577,625.63 |
Tap an account to see its group line in the group trial balance. The same totals show on the dashboard.
Wrenmoor Services LtdQuickBooks
Trial balance at 30 September 2026, read from QuickBooks. 52 accounts mapped to 31 group accounts; none unmapped.
balancesDebits £2,745,711.66 = credits £2,745,711.66
Waiting to post to QuickBooks: 4 September invoices
Approve one and watch the accounts it touches change in the table below.
Vexmoor Rope Access Ltd VRA-6789With Mark Ellison 8 days, 2 reminders, escalated to youDr 5100 Subcontractors 2,400.00; Dr 2200 VAT control 480.00; Cr 2100 Accounts payable 2,880.00
£2,880.00Tallmere Access Hire Ltd 2026/2565With Mark Ellison 7 days, 2 reminders, escalated to youDr 5500 Equipment hire 970.00; Dr 2200 VAT control 194.00; Cr 2100 Accounts payable 1,164.00
£1,164.00Sallowby Water Hygiene Ltd INV-05126With Mark Ellison 6 days, 2 reminders, escalated to youDr 5100 Subcontractors 540.00; Dr 2200 VAT control 108.00; Cr 2100 Accounts payable 648.00
£648.00Wrenmoor Trading Ltd WT-208358With Mark Ellison since this morning. Trading has already booked itDr 5010 Parts: Wrenmoor Trading Ltd 1,140.48; Dr 2200 VAT control 228.10; Cr 2140 Intercompany: Wrenmoor Trading Ltd 1,368.58
£1,368.58| QuickBooks account | Debit | Credit |
|---|---|---|
| 1500 Tools and equipmentyour approvalto G1110 Plant, vehicles and equipment: cost | 96,000.00 | |
| 1510 Tools and equipment: depreciationyour approvalto G1120 Accumulated depreciation | 60,000.00 | |
| 1540 Computer equipmentyour approvalto G1110 Plant, vehicles and equipment: cost | 24,000.00 | |
| 1550 Computer equipment: depreciationyour approvalto G1120 Accumulated depreciation | 17,400.00 | |
| 1100 Accounts receivableyour approvalto G2200 Trade debtors | 373,238.50 | |
| 1110 Accrued incomeyour approvalto G2300 Prepayments and accrued income | 23,900.00 | |
| 1120 Prepaymentsyour approvalto G2300 Prepayments and accrued income | 24,600.00 | |
| 1200 Fernlea Bank current accountyour approvalto G2500 Cash at bank | 549,474.41 | |
| 2100 Accounts payableyour approvalto G3100 Trade creditors | 63,488.64 | |
| 2110 Accrualsyour approvalto G3200 Accruals | 4,800.00 | |
| 2120 Deferred income: maintenance contractsyour approvalto G3210 Deferred income | 190,000.00 | |
| 2130 Intercompany: Wrenmoor Holdings Ltdyour approvalto G2400 Intercompany balances | 31,637.50 | |
| 2140 Intercompany: Wrenmoor Trading Ltdyour approvalto G2400 Intercompany balances | 32,140.28 | |
| 2200 VAT controlyour approvalto G3300 VAT | 212,428.85 | |
| 2210 PAYE and NIyour approvalto G3310 PAYE and NI | 41,633.58 | |
| 2220 Pension payableyour approvalto G3320 Pension contributions | 9,945.60 | |
| 2230 Corporation taxyour approvalto G3330 Corporation tax | 115,532.27 | |
| 2300 Loan from Wrenmoor Holdings Ltdyour approvalto G3400 Intercompany loan payable | 75,000.00 | |
| 3000 Share capitalyour approvalto G5100 Share capital | 25,000.00 | |
| 3100 Retained earningsyour approvalto G5200 Retained earnings | 90,610.94 | |
| 4000 Maintenance contract incomeyour approvalto G6110 Revenue: maintenance and repairs | 1,308,000.00 | |
| 4010 Reactive and repair incomeyour approvalto G6110 Revenue: maintenance and repairs | 386,094.00 | |
| 4020 Parts recharged to customersyour approvalto G6110 Revenue: maintenance and repairs | 82,000.00 | |
| 5000 Parts and materialsyour approvalto G7100 Cost of sales: materials | 134,443.07 | |
| 5010 Parts: Wrenmoor Trading Ltdyour approvalto G7190 Cost of sales: intercompany | 136,157.53 | |
| 5100 Subcontractorsyour approvalto G7130 Cost of sales: subcontract | 94,569.14 | |
| 5200 Engineer wagesyour approvalto G7110 Cost of sales: engineer labour | 583,940.00 | |
| 5210 Engineers' employer's NIyour approvalto G7110 Cost of sales: engineer labour | 75,590.88 | |
| 5220 Engineers' pensionyour approvalto G7110 Cost of sales: engineer labour | 17,518.20 | |
| 5300 Van fuel cardsyour approvalto G7120 Cost of sales: fleet, carriage and hire | 50,497.16 | |
| 5310 Van servicing and repairsyour approvalto G7120 Cost of sales: fleet, carriage and hire | 19,402.30 | |
| 5320 Van insuranceyour approvalto G7120 Cost of sales: fleet, carriage and hire | 12,600.00 | |
| 5330 Van contract hireyour approvalto G7120 Cost of sales: fleet, carriage and hire | 84,000.00 | |
| 5400 Tools and consumablesyour approvalto G7100 Cost of sales: materials | 20,880.37 | |
| 5500 Equipment hireyour approvalto G7120 Cost of sales: fleet, carriage and hire | 14,756.39 | |
| 5600 Waste and refrigerant recoveryyour approvalto G7100 Cost of sales: materials | 4,680.00 | |
| 6000 Office salariesyour approvalto G8100 Staff costs | 129,000.00 | |
| 6010 Office employer's NIyour approvalto G8100 Staff costs | 16,350.00 | |
| 6020 Office pensionyour approvalto G8100 Staff costs | 3,870.00 | |
| 6100 Rent: Wrenmoor Holdings Ltdyour approvalto G8210 Rent: intercompany | 39,000.00 | |
| 6200 Management fees: Wrenmoor Holdings Ltdyour approvalto G8600 Management fees: intercompany | 117,000.00 | |
| 6300 Software and IT supportyour approvalto G8400 IT and communications | 16,200.00 | |
| 6310 Telephone and mobilesyour approvalto G8400 IT and communications | 9,632.94 | |
| 6320 Office running costsyour approvalto G8700 Other overheads | 2,497.81 | |
| 6400 Insuranceyour approvalto G8700 Other overheads | 10,660.00 | |
| 6500 Training and accreditationsyour approvalto G8100 Staff costs | 8,878.38 | |
| 6600 Legal and professionalyour approvalto G8500 Professional fees | 3,334.81 | |
| 6610 Audit feesyour approvalto G8500 Professional fees | 4,800.00 | |
| 6700 Bank chargesyour approvalto G8700 Other overheads | 1,695.00 | |
| 6800 Depreciationyour approvalto G8800 Depreciation | 10,200.00 | |
| 6900 Loan interest: Wrenmoor Holdings Ltdyour approvalto G8910 Interest: intercompany | 2,812.50 | |
| 7000 Corporation taxyour approvalto G9100 Corporation tax | 29,532.27 | |
| Totals | 2,745,711.66 | 2,745,711.66 |
Tap an account to see its group line in the group trial balance. The same totals show on the dashboard.
Three ledgers, one group chart
Each company keeps its own codes. The mapping is set once; the books stay in Xero, Sage and QuickBooks.
Still to post for September
Prepared journals that are not in the books yet. They post on working day 3, after review.
Slow-moving stock provision: quarterly reviewJ-TRD-2609-08 · Trading · draft, waiting for Martin Hale£4,180.00Corporation tax at 25%, September 2026 (estimate as the books stand)J-HLD-2609-08 · Holdings · scheduled, posts Mon 5 Oct 10:00£2,062.52Corporation tax at 25%, September 2026 (estimate as the books stand)J-TRD-2609-09 · Trading · scheduled, posts Mon 5 Oct 10:00£11,136.12Corporation tax at 25%, September 2026 (estimate as the books stand)J-SRV-2609-08 · Services · scheduled, posts Mon 5 Oct 10:00£8,249.61VAT return, July to September: transfer to the VAT liability accountJ-TRD-2609-10 · Trading · scheduled, posts Mon 5 Oct 11:00£344,132.55
Close task GRP-consol (Sarah Whitfield, working day 3): blocked until the group ties. Open it