Accounting
General ledger, P&L overview, and downloadable financial reports for your accountant.
Revenue (May)
HK$209,325
Expenses (May)
HK$604,980
Net Profit (May)
-HK$395,655
Profit Trend
Last 6 months · HKD
General Ledger — May 2026
Quick filter
| Date | Account | Reference | Debit | Credit |
|---|---|---|---|---|
| 2026-05-31 | Treatment Revenue | INV-2026-0512 | — | HK$9,800 |
| 2026-05-30 | Treatment Revenue | INV-2026-0509 | — | HK$6,200 |
| 2026-05-30 | Clinic Rent | EX-7848 | HK$68,000 | — |
| 2026-05-29 | Treatment Revenue | INV-2026-0511 | — | HK$8,400 |
| 2026-05-29 | Utilities | EX-7847 | HK$5,420 | — |
| 2026-05-28 | Treatment Revenue | INV-2026-0510 | — | HK$24,800 |
| 2026-05-28 | Equipment Lease | EX-7846 | HK$18,800 | — |
| 2026-05-27 | Retail Inventory | EX-7845 | HK$22,600 | — |
| 2026-05-26 | Treatment Revenue | INV-2026-0508 | — | HK$32,800 |
| 2026-05-26 | Marketing Expense | EX-7844 | HK$8,800 | — |
| 2026-05-25 | Software Expense | EX-7843 | HK$1,280 | — |
| 2026-05-24 | Treatment Revenue | INV-2026-0507 | — | HK$11,600 |
| 2026-05-24 | Marketing Expense | EX-7842 | HK$12,800 | — |
| 2026-05-22 | Treatment Revenue | INV-2026-0506 | — | HK$3,800 |
| 2026-05-21 | Treatment Revenue | INV-2026-0505 | — | HK$2,280 |
| 2026-05-20 | Treatment Revenue | INV-2026-0504 | — | HK$5,520 |
| 2026-05-19 | Treatment Revenue | INV-2026-0503 | — | HK$7,600 |
| 2026-05-18 | Retail Revenue | INV-2026-0502 | — | HK$1,425 |
| 2026-05-15 | Professional Fees | EX-7838 | HK$8,800 | — |
| 2026-05-13 | Retail Inventory | EX-7837 | HK$15,600 | — |
| 2026-05-12 | Insurance Expense | EX-7836 | HK$4,200 | — |
| 2026-05-11 | Treatment Revenue | INV-2026-0501 | — | HK$2,680 |
| 2026-05-06 | Treatment Revenue | INV-2026-0500 | — | HK$4,400 |
| 2026-05-04 | Marketing Expense | EX-7832 | HK$7,400 | — |
| 2026-05-03 | Treatment Revenue | INV-2026-0499 | — | HK$7,600 |
| 2026-05-02 | Therapist Payroll | EX-7831 | HK$142,000 | — |
| 2026-04-30 | Clinic Rent | EX-7830 | HK$68,000 | — |
| 2026-04-28 | Treatment Revenue | INV-2026-0498 | — | HK$2,400 |
| 2026-04-24 | Treatment Revenue | INV-2026-0497 | — | HK$4,140 |
| 2026-04-22 | Retail Inventory | EX-7827 | HK$9,800 | — |
| 2026-04-18 | Retail Revenue | INV-2026-0496 | — | HK$1,480 |
| 2026-04-14 | Treatment Revenue | INV-2026-0495 | — | HK$12,800 |
| 2026-04-10 | Treatment Revenue | INV-2026-0494 | — | HK$9,800 |
| 2026-04-05 | Therapist Payroll | EX-7823 | HK$138,400 | — |
| 2026-04-04 | Accounts Receivable | INV-2026-0493 | HK$4,200 | — |
| 2026-04-02 | Accounts Receivable | INV-2026-0492 | HK$880 | — |
| 2026-03-30 | Clinic Rent | EX-7821 | HK$68,000 | — |
| 2026-03-30 | Treatment Revenue | INV-2026-0491 | — | HK$1,200 |
| 2026-03-28 | Treatment Revenue | INV-2026-0490 | — | HK$38,000 |
| 2026-03-26 | Treatment Revenue | INV-2026-0489 | — | HK$3,800 |
| 2026-03-25 | Treatment Revenue | INV-2026-0488 | — | HK$6,800 |
| Totals | HK$604,980 | HK$209,325 | ||
Tax — Hong Kong (May 2026)
Profits Tax provision and MPF employer contributions. Filed via IRD eTAX and MPFA-registered trustee.
HK Profits Tax provision (monthly)
HK$0
Two-tier: 8.25% on first HK$2M annualised profit, 16.5% above. Annual estimate HK$0.
MPF employer contributions (May)
HK$9,000
5% of relevant income, capped at HK$1,500 / employee · 6 staff.
| Date | Tax account | Reference | Amount |
|---|---|---|---|
| 2026-05-31 | Profits Tax provision (8.25% / 16.5%) | TAX-PROV-2026-05 | HK$0 |
| 2026-05-31 | MPF employer contribution (5%) | MPF-2026-05 | HK$9,000 |
| 2026-05-15 | Provisional Profits Tax — IRD payment | IRD-PPT-2026-Q1 | HK$48,500 |
| 2026-05-10 | MPF — Manulife remittance | MPF-APR-2026 | HK$9,000 |
| Total tax-relevant outflow | HK$66,500 | ||