Ghulam Murtaza

GM Consulting Client : ABC Ltd Code : A140 YE : 31-Oct-14 Ref : Prepared by : Reviewed by : Prepared Date : Reviewed Date : Final Reviewed by : Aa-10 GM GM 03/16/2015 03/19/2015 ANALYTICAL REVIEW IRIS Code 1 28 229 /- Sales Direct Cost G.P Margin Cleaning Umarji Mr K Office Salaries Travelling and subsistance Telephone Printing, postage & stationery Sundry expense 285 Accountancy -/1 /1 /2 /21 /22 /1 /2 /21 /- /1 /2 /21 966 /1 968/1 Less: Depreciation- tangible fixed assets Legal and Professional Bank charges Tax Dividend Plant and Machinery Cost/Valuation Plant and Machinery Additions Plant and Machinery Depreciation B/f Plant and Machinery Charge for the year Computer Equipment Cost/Valuation Computer Equipment Additions Computer Equipment Depreciation B/f Computer Equipment Charge for the year Trade debtors Other Debtors Bank Account no.1 Cash in hand Trade creditors Social Security Corporation tax Accruals and deferred income Brought forward Capital introduced Drawings Share capital Equity share Profit b.fwd Revenue Cost of sale Direct Cost GP Less: 2016 2015 Variance Variance £ £ £ % Items Admin expenses NP working paper format (Aa-10) Variance Analysis Remarks 74,-,-% 310.00 7,-,846.09 3,- - 53,-,-% 225.00 6,-,549.19 2,- 1,498.00 1,109.00 389.00 26% Payments of 120/months recorded during the year other than accountancy accrual for the year. It seems related to new services provided by VC. -,-,400.00 1,525.00 -,-,000.00 1,525.00 -33% 100% 10% 17% 74% 0% Depericiation is charged as per policey.i.e 25% RBM Legal and Professional expense relates to N Consultants. As per bank statement. Corporation Tax not yet computed. Dividend not yet issued. - - -,- (71.50) - -,017.25 2,756.25 5,-,-,549.36 1,920.00 -,662.25 2,756.25 5,-,013.16 3,- 186.50 (46.63) 2,355.00 (168.97) 3,- (1,320.00) -,-,- 43% -33% 29% 0% -3% 0% 77% 100% 8% -69% #DIV/0! 100% 100% 100% 0% 7% 18,-,-,892.55 1.00 4,569.12 20,-,966.01 28% 59% 85.00 1,395.38 (1,703.10) 1,- (1.00) 27% 18% -10% 29% 27% 28% #DIV/0! 2016 £ 74,473.65 2015 £ 53,903.98 26,840.00 10,873.99 47,-,-,503.16 64% 19% 43,-,-,022.43 43% -33% 0% The increase is due to high volume of business during the year. It increased due to payments to subcontractors (e.g M. Koziol, Marcel services) not found in last year.Sales increase is also a factor. cleaning expense increased with respect to sales during the year.(Assumed as paid by director) The increase is due to rise of Director's salary by £199 per month from 30/06/2013 The office salaries has decreased for the year as two employees;Ingrid Bihariova and Jiri Rudek have resigned during the year. Travel and subsistance expense increased with respect to sales during the year.(Assumed as paid by director) Telephone expense increased with respect to sales during the year.(Assumed as paid by director) Post & Stationary expense increased with respect to sales during the year.(Assumed as paid by director) No Sundry expenses recorded for the year. No Addition recoginised for the year. Depericiation is charged as per policey.i.e 25% RBM Depericiation is charged as per policey.i.e 25% RBM No Addition recoginised for the year. Depericiation is charged as per policey.i.e 25% RBM Depericiation is charged as per policey.i.e 25% RBM The balance is as per trade debtor control account and is reconciled with trade debtor listings. The balance in other debtors is the amount receivable from acumen property services The balance is as per control account and is reconciled with bank statements as at 31/10/2014. Same as per last year. The balance is as per trade creditor control account and is reconciled with trade creditors listings. The balance is related to unpaid PAYE liability for the year. Corporation Tax not yet computed. The balance includes the accrual for accountancy expense. 80% 24% Page 1of1