Afri Fresh Enterprises Ltd -2016-2017

P.O.Box 11704
Plot M 502, Kyambogo Road,
Ntinda Industrial Area,
Kampala Uganda .
Tin: 1002346224
Pearl Dairy Farms Limited-Cr
Ledger Account
Pl 29 B, Acacia Avenue, Kololo
Kampala, Uganda.
Tel: +256-4-14349061/2
Fax: +256-4-14349063
Tin: 1000247938

1/Jul/2016 to 12/Apr/2017
Page 1
Date Particulars Vch Type Vch No./Excise Inv.No. Debit Credit
1/7/2016 Dr Opening Balance 252,642,173.97
1/7/2016 Dr Standard Purchases Purchase 735 76,230,479.00
Dr Standard Purchases Purchase 748 17,400,000.00
5/7/2016 Cr Purchase Return Debit Note 86 6,200.00
Cr Discount Allowed Debit Note 87 67,118.62
Cr Discount Allowed Debit Note 88 69,966.08
Cr Discount Allowed Debit Note 89 10,027.12
Cr Discount Allowed Debit Note 90 52,637.28
7/7/2016 Dr Standard Purchases Purchase 781 20,700,000.00
8/7/2016 Dr Standard Purchases Purchase 789 7,350,000.00
12/7/2016 Cr DFCU BANK Payment 2198b 39,985,000.00
19/7/2016 Cr Transportation Expenses Debit Note 92 112,000.00
Cr Transportation Expenses Debit Note 93 60,000.00
Cr Transportation Expenses Debit Note 94 30,000.00
Cr Transportation Expenses Debit Note 95 628,000.00
Cr Transportation Expenses Debit Note 96 610,000.00
21/7/2016 Cr Discount Allowed Debit Note 98 509,389.71
22/7/2016 Cr DFCU BANK Payment 2277 a 39,985,000.00
1/8/2016 Dr Standard Purchases Purchase 879 8,445,000.00
5/8/2016 Dr Standard Purchases Purchase PDFL
/2016/INV NO
921DT5/8/2016 925,000.00
6/8/2016 Cr Lato Promotional Expenses
- Pearl Dairy Debit Note 100 3,300,000.00
17/8/2016 Cr DFCU BANK Payment 2431 a 60,000,000.00
19/8/2016 Cr DFCU BANK Payment 2460d 98,000,000.00
22/8/2016 Dr Standard Purchases Purchase 1001 39,630,000.00
23/8/2016 Cr Purchase Return Debit Note 147 41,400.00
25/8/2016 Cr Purchase Return Debit Note 146 20,700.00
29/8/2016 Dr Standard Purchases Purchase 978 10,350,000.00
Cr DFCU BANK Payment 2525b 67,000,000.00
31/8/2016 Dr Standard Purchases Purchase 734 335,916,000.00
Dr Standard Purchases Purchase PDFL
/2016
/INVNO
001DT28/07/2016 26,313,660.00
6/9/2016 Cr Discount Allowed Debit Note 101 121,830.46
8/9/2016 Cr DFCU BANK Journal 261 50,000,000.00
13/9/2016 Cr DFCU BANK Journal 273 50,000,000.00
19/9/2016 Cr DFCU BANK Journal 283 50,000,000.00
Carried Over 460,609,269.27 795,902,312.97
continued ...
Afri Fresh Enterprises Ltd -2016-2017
Pearl Dairy Farms Limited-Cr Ledger Account : 1/Jul/2016 to 12/Apr/2017 Page 2
Date Particulars Vch Type Vch No./Excise Inv.No. Debit Credit
Brought Forward 460,609,269.27 795,902,312.97

26/9/2016 Dr Standard Purchases Purchase 1157 17,640,000.00

Dr Standard Purchases Purchase 1148 19,290,000.00
Cr DFCU BANK Journal 311 50,000,000.00
28/9/2016 Cr Transportation Expenses Debit Note 106 700,000.00
30/9/2016 Dr Standard Purchases Purchase 1140 20,700,000.00
6/10/2016 Cr DFCU BANK Journal 350 35,000,000.00
11/10/2016 Dr Standard Purchases Purchase 1312 1,449,000.00
Dr Standard Purchases Purchase 1311 22,140,000.00
12/10/2016 Cr DFCU BANK Journal 366 30,000,000.00
13/10/2016 Dr Standard Purchases Purchase 1320 8,280,000.00
17/10/2016 Dr Standard Purchases Purchase 1023 20,700,000.00
18/10/2016 Dr Standard Purchases Purchase Import Voucher 1338 6,210,000.00
Dr Standard Purchases Purchase 1127 66,000,000.00
20/10/2016 Cr Transportation Expenses Debit Note 110 700,000.00
21/10/2016 Dr Standard Purchases Purchase Import Voucher 1360 10,350,000.00
25/10/2016 Dr Standard Purchases Purchase 1413 6,900,000.00
Cr DFCU BANK Journal 406 60,000,000.00
26/10/2016 Dr Standard Purchases Purchase 1414 2,160,000.00
27/10/2016 Cr DFCU BANK Journal 417 60,000,000.00
3/11/2016 Dr Standard Purchases Purchase 1477 6,480,000.00
4/11/2016 Dr Standard Purchases Purchase 1484 1,836,000.00
7/11/2016 Dr Standard Purchases Purchase 1398 15,525,000.00
9/11/2016 Cr DFCU BANK Journal 460 50,000,000.00
11/11/2016 Cr Bank Charges Journal 472 50,000,000.00
14/11/2016 Dr Standard Purchases Purchase 1536 20,700,000.00
Dr Standard Purchases Purchase 1541 7,776,000.00
18/11/2016 Cr Bank Charges Journal 491 73,000,000.00
23/11/2016 Dr Standard Purchases Purchase 1607 20,700,000.00
24/11/2016 Cr DFCU BANK Journal 510 38,000,000.00
25/11/2016 Cr DFCU BANK Journal 518 50,000,000.00
29/11/2016 Cr Bank Charges Journal 533 50,000,000.00
30/11/2016 Dr Standard Purchases Purchase 1173 228,690,000.00
Cr Purchase Return Debit Note 191 106,722,000.00
1/12/2016 Dr Standard Purchases Purchase 1128 66,000,000.00
Dr Standard Purchases Purchase 1647 31,050,000.00
3/12/2016 Cr Transportation Expenses Debit Note 272 700,000.00
6/12/2016 Dr Standard Purchases Purchase 1684 14,790,000.00
Dr Standard Purchases Purchase 1683 4,320,000.00
15/12/2016 Cr DFCU BANK Payment 3368c 50,000,000.00
17/12/2016 Dr Standard Purchases Purchase 1453 199,121,956.34
20/12/2016 Dr Standard Purchases Purchase 1258 10,350,000.00
22/12/2016 Dr Standard Purchases Purchase 1647 31,050,000.00
Dr Standard Purchases Purchase PDFL/2016/INV NO 904 DT 228,690,000.00
Dr Standard Purchases Purchase 001A 4,736,340.00
Dr Standard Purchases Purchase 1169 52,200,000.00

Carried Over 1,165,431,269.27 1,941,736,609.31

continued ...
Afri Fresh Enterprises Ltd -2016-2017
Pearl Dairy Farms Limited-Cr Ledger Account : 1/Jul/2016 to 12/Apr/2017 Page 3
Date Particulars Vch Type Vch No./Excise Inv.No. Debit Credit
Brought Forward 1,165,431,269.27 1,941,736,609.31

22/12/2016 Dr Standard Purchases Purchase 1369 46,980,000.00

Cr Purchase Return Debit Note 193-189 46,980,000.00
Cr Purchase Return Debit Note 194-254 4,053,750.00
Dr Standard Purchases Purchase 1646 76,230,000.00
Cr Purchase Return Debit Note 195-267 414,000.00
Cr DFCU BANK Payment 3432a 50,000,000.00
23/12/2016 Cr DFCU BANK Payment 3475a 23,900,000.00
28/12/2016 Cr DFCU BANK Payment 3460 20,000,000.00
Cr DFCU BANK Payment 3461 20,000,000.00
30/12/2016 Cr DFCU BANK Payment 3483b 20,000,000.00
2/1/2017 Cr DFCU BANK Payment 3505 20,000,000.00
Cr DFCU BANK Payment 3505A 20,000,000.00
Cr DFCU BANK Payment 3506 20,000,000.00
Cr DFCU BANK Payment 3507 20,000,000.00
Cr DFCU BANK Payment 3508 20,000,000.00
Cr DFCU BANK Payment 3509 16,000,000.00
14/1/2017 Dr Standard Purchases Purchase 1896 6,480,000.00
25/1/2017 Cr Lato Promotional Expenses
- Pearl Dairy Debit Note 601 1,800,000.00
Cr Lato Promotional Expenses
- Pearl Dairy Debit Note 602 3,000,000.00
Cr Lato Promotional Expenses
- Pearl Dairy Debit Note 603 3,000,000.00
Cr Sales Return Debit Note 605 1,042,522.08
Cr Lato Promotional Expenses
- Pearl Dairy Debit Note 606 6,054,092.21
Cr Transportation Expenses Debit Note 607 700,000.00
Cr Discount Allowed Debit Note 608 121,830.46
Cr Discount Allowed Debit Note 609 784,271.22
Cr Discount Allowed Debit Note 610 1,182,854.29
Cr Discount Allowed Debit Note 611 695,288.16
Cr Discount Allowed Debit Note 612 907,195.95
Cr Discount Allowed Debit Note 613 984,711.83
Cr Discount Allowed Debit Note 614 599,939.12
31/1/2017 Cr DFCU BANK Payment 3753a 15,000,000.00
Cr DFCU BANK Payment 3753b 15,000,000.00
Cr DFCU BANK Payment 3753c 15,000,000.00
Cr DFCU BANK Payment 3753d 15,000,000.00
Cr DFCU BANK Payment 3753e 15,000,000.00
Cr DFCU BANK Payment 3753f 15,000,000.00
Cr DFCU BANK Payment 3753g 15,000,000.00
Cr DFCU BANK Payment 3753h 15,000,000.00
Cr DFCU BANK Payment 3753i 15,000,000.00
Cr DFCU BANK Payment 3753j 15,000,000.00
Cr DFCU BANK Payment 3753k 15,000,000.00
Cr DFCU BANK Payment 3753l 15,000,000.00
Cr DFCU BANK Payment 3753m 15,000,000.00
Cr DFCU BANK Payment 3753n 15,000,000.00
Cr DFCU BANK Payment 3753o 15,000,000.00

Carried Over 1,712,651,724.59 2,071,426,609.31

continued ...
Afri Fresh Enterprises Ltd -2016-2017
Pearl Dairy Farms Limited-Cr Ledger Account : 1/Jul/2016 to 12/Apr/2017 Page 4
Date Particulars Vch Type Vch No./Excise Inv.No. Debit Credit
Brought Forward 1,712,651,724.59 2,071,426,609.31

31/1/2017 Cr DFCU BANK Payment 3753p 15,000,000.00

Cr DFCU BANK Payment 3753r 15,000,000.00
Cr DFCU BANK Payment 3753s 15,000,000.00
Cr DFCU BANK Payment 3753t 15,000,000.00
Cr DFCU BANK Payment 3753u 15,000,000.00
Dr Standard Purchases Purchase 2007 2,160,000.00
Dr Standard Purchases Purchase 2005 72,103,920.00
1/2/2017 Cr Purchase Return Debit Note 678-189 40,368,000.00
3/2/2017 Dr Standard Purchases Purchase 2023 6,480,000.00
7/2/2017 Cr Transportation Expenses Debit Note 621 700,000.00
10/2/2017 Dr Standard Purchases Purchase 2072 77,700,000.00
20/2/2017 Dr Standard Purchases Purchase 2134 12,869,280.00
23/2/2017 Dr Standard Purchases Purchase 1950 18,648,000.00
Dr Standard Purchases Purchase 2147 15,912,600.00
25/2/2017 Dr Standard Purchases Purchase 2067 6,480,000.00
27/2/2017 Dr Standard Purchases Purchase 2179 1,155,000.00
28/2/2017 Dr Standard Purchases Purchase 2196 1,155,000.00
1/3/2017 Dr Standard Purchases Purchase 2192 66,000,000.00
Cr Purchase Return Debit Note 688 31,050,000.00
6/3/2017 Dr Standard Purchases Purchase 2220 174,640,800.00
7/3/2017 Cr DFCU BANK Payment 20625 10,000,000.00
Cr DFCU BANK Payment 20626 10,000,000.00
Cr DFCU BANK Payment 20627 10,000,000.00
Cr DFCU BANK Payment 20629 10,000,000.00
Cr DFCU BANK Payment 20630 10,000,000.00
Cr DFCU BANK Payment 20628 10,000,000.00
Cr DFCU BANK Payment 20631 10,000,000.00
Cr DFCU BANK Payment 20632 10,000,000.00
Cr DFCU BANK Payment 20633 10,000,000.00
Cr DFCU BANK Payment 20634 10,000,000.00
Cr DFCU BANK Payment 20635 10,000,000.00
Cr DFCU BANK Payment 20636 10,000,000.00
Cr DFCU BANK Payment 20637 10,000,000.00
Cr DFCU BANK Payment 20638 10,000,000.00
Cr DFCU BANK Payment 20639 10,000,000.00
15/3/2017 Dr Standard Purchases Purchase 2280 35,400,000.00
20/3/2017 Cr Transportation Expenses Debit Note 681 850,000.00
Cr Kakooza Daniel Debit Note 682 1,251,900.00
Dr Standard Purchases Purchase 1701 65,999,972.00
Dr Standard Purchases Purchase 2321 57,480,000.00
21/3/2017 Dr Standard Purchases Purchase 1838 64,014,000.00
24/3/2017 Dr Discount Allowed Credit Note 1921 5,276,090.00
30/3/2017 Cr DFCU BANK Payment 3953b 30,000,000.00
31/3/2017 Dr Purchase Return Credit Note 1004 40,368,000.00
7/4/2017 Cr Purchase Return Debit Note 1022-319 110,076,120.00

Carried Over 2,151,947,744.59 2,795,269,271.31

continued ...
Afri Fresh Enterprises Ltd -2016-2017
Pearl Dairy Farms Limited-Cr Ledger Account : 1/Jul/2016 to 12/Apr/2017 Page 5
Date Particulars Vch Type Vch No./Excise Inv.No. Debit Credit
Brought Forward 2,151,947,744.59 2,795,269,271.31

7/4/2017 Dr Standard Purchases Purchase 2121 66,000,000.00

10/4/2017 Cr DFCU BANK Payment 3976 20,000,000.00
Cr DFCU BANK Payment 3977 20,000,000.00
Cr DFCU BANK Payment 3978 20,000,000.00
Cr DFCU BANK Payment 3979 20,000,000.00
Cr DFCU BANK Payment 3980 20,000,000.00
Cr DFCU BANK Payment 3981 20,000,000.00
Cr DFCU BANK Payment 3982 20,000,000.00
Cr DFCU BANK Payment 3983 20,000,000.00
Cr DFCU BANK Payment 3984 20,000,000.00
Cr DFCU BANK Payment 3985 20,000,000.00
Cr DFCU BANK Payment 3986 20,000,000.00
Cr DFCU BANK Payment 3987 20,000,000.00
Cr DFCU BANK Payment 3990 20,000,000.00
2,411,947,744.59 2,861,269,271.31
Cr Closing Balance 449,321,526.72
2,861,269,271.31 2,861,269,271.31