Balance sheet
What the business owns and owes as at 30 September 2026.
Total assets
$546,060.55
+12.8%
since 1 January
Total liabilities
$144,730.40
−4.2%
loan repayments on schedule
Total equity
$401,330.15
equals net assets
the sheet balances
Halden & Roe LLP
Balance sheet — as at 30 Sep 2026 · USD
| Account | 30 Sep 2026 | 31 Dec 2025 |
|---|---|---|
| Assets | ||
| Current assets | ||
| Cash at bank 1000 | $284,310.55 | $253,036.39 |
| Accounts receivable 1100 | $128,950.00 | $114,765.50 |
| Inventory 1200 | $64,200.00 | $57,138.00 |
| Total current assets | $477,460.55 | $424,939.89 |
| Fixed assets | ||
| Equipment 1500 | $92,000.00 | $81,880.00 |
| Accumulated depreciation 1510 | −$23,400.00 | −$20,826.00 |
| Total fixed assets | $68,600.00 | $61,054.00 |
| Liabilities | ||
| Current liabilities | ||
| Accounts payable 2000 | $14,910.00 | $13,269.90 |
| Sales tax payable 2100 | $9,820.40 | $8,740.16 |
| Total current liabilities | $24,730.40 | $22,010.06 |
| Long-term liabilities | ||
| Long-term loan 2500 | $120,000.00 | $106,800.00 |
| Total long-term liabilities | $120,000.00 | $106,800.00 |
| Equity | ||
| Equity | ||
| Owner's capital 3000 | $250,000.00 | $222,500.00 |
| Retained earnings 3100 | $129,280.15 | $115,059.33 |
| Profit for the period | $22,050.00 | $19,624.50 |
| Total equity | $401,330.15 | $357,183.83 |
| Total equity and liabilities | $546,060.55 | $485,993.89 |
Assets $546,060.55 − liabilities $144,730.40 = net assets $401,330.15, which equals total equity. The sheet balances.