## 

|**Liabilities**|||
|---|---|---|
|**Current Liabilities**|||
|AccountsPayable|**497**|**205**|
|PAYEPayable|**309**|**267**|
|Pensions Payable|**302**|**262**|
|**Total Current Liabilities**|**1,108**|**735**|
|**Total Liabilities**|**1,108**|**735**|
|**Net Assets**|**77,809**|**81,052**|
|**Equity**|||
|CurrentYearEarnings|(4,467)|7,031|
|OwnerADrawings|3,667|2,442|
|RetainedEarnings|78,609|71,579|
|**Total Equity**|**77,809**|**81,052**|





## 

## 

|**LiUiput Learners**<br>**For the year ended 31 August 2023**|||
|---|---|---|
||**2023**|**2022**|
|**Trading Income**|||
|Interestincome|**42**|**2**|
|Sales|**113,873**|**132,491**|
|**Total Trading Income**|**113,915**|**132,492**|
|**Cost of Sales**|||
|DirectExpenses|**5,152**|**7,273**|
|**Total Cost of Sales**|**5,152**|**7,273**|
|**Gross Profit**|**108,763**|**125,220**|
|**Operating Expenses**|||
|Advertisings Marketing|**56**|**428**|
|Audit&Accountancy fees|**3,544**|**3,300**|
|BankFees|**62**|**51**|
|ClientEntertaining|**60**|;|
|GeneralExpenses|**1,574**|**1,940**|
|IT Software andConsumables|**180**|**120**|
|MotorVehicleExpenses||**"**<br>**8**|
|PensionsCosts|**1,192**|**1,278**|
|Postage,Freight& Courier|**20**|**10**|
|Printing&Stationery|**973**|**1,073**|
|Rent|**15,000**|**15,000**|
|Repairs&li4aintenance|**456**||
|Salaries|**88,727**|**93,868**|
|StaffEntertaining|**512**||
|StaffTraining|**32**|**198**|
|Subscriptions|**86**|**86**|
|Telephone&Internet|**757**|**830**|
|**Total Operating Expenses**|**113,230**|**118,189**|
|**Net Profit**|**(4,467)**|**7,031**|