Toronto Standard Condominium Corporation Financial Statements For the Fiscal Period June 1, 2015 to September 30, 2015
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1 Financial Statements For the Fiscal Period June 1, 2015 to September 30, 2015 Prepared by Percel Inc. and Associates
2 Period Ending Toronto Standard Condominium Corporation 1776 Page 2 September 30, 2015 Balance Sheet ASSETS CURRENT ASSETS Cash Other -$21, Scotia Bank - Operating $33, Scotia Bank - Reserve $200, Condo. Fees Receivable $13, Prepaid Insruance $1, TOTAL CURRENT ASSETS $226, TOTAL ASSETS $ TOTAL ASSETS $226, LIABILITIES Accounts Payable $6,78 Accrued Audit Fees $ Accrued Liabilities $11, TOTAL LIABILITIES $18, RESERVES & EQUITY Reserve Fund Summary $218, Retained Earnings $11, Retained Earnings - Current Year -$22, TOTAL RESERVE & EQUITY $208, TOTAL RESERVE, LIABILITY & EQUITY $226,689.56
3 Period Ending September 30, 2015 Toronto Standard Condominium Corporation 1776 Reserve Funds BALANCE OF RESERVE FUNDS Page 3 Common Element Contingency Special Totals Month Year-to-Date Month Year-to-Date Month Year-to-Date Month Year-to-Date Prior Year 200, , Current Year 3, ,35 3, ,35 Interest , , Withdrawals Balance 3, , , , ,648.36
4 Period Ending September 30, 2015 Toronto Standard Condominium Corporation 1776 Statement of Operations Page 4...This Month... Budget Actual...Year To Date... Budget Actual Variance Annual Budget INCOME TOTAL INCOME 14, , , , , ,09 TOTAL INCOME 14, , , , , ,09 EXPENSES TOTAL ADMINISTRATION 3,20 6, ,80 21, , ,40 TOTAL UTILITIES 4, , , , , ,82 TOTAL SERVICE CONTRACTS 1, , , , ,08 TOTAL REPAIRS & MAINTENANCE 80 4, ,20 18, , ,60 TOTAL EXPENSES 10, , , , , ,90 EXCESS or DEFICIT INCOME 4, , , , ,19 RESERVE Provision for Reserve 3, , ,35 14,35 43,05 Provision for Special , , ,14 TOTAL RESERVE 4, , , , ,19 COMMON SURPLUS - CURRENT YEAR -3, , ,067.64
5 Period Ending September 30, 2015 Toronto Standard Condominium Corporation 1776 Income & Expenditures Page 5...This Month... Budget Actual...Year To Date... Annual Budget Budget Actual Variance INCOME INCOME 4100 Common Element Fees 14, , , , , Miscellaneous Income , , , Interest on Operating Account ,08 TOTAL INCOME 14, , , , , ,09 EXPENSES ADMINSTRATION 5110 Audit Fees , Legal Fees Consulting Fees , ,78-6, , Bank Charges Insurance , , , Management Fees 2,00 8,00 8, , Office & General Expenses 1, , , Telephone/Communications TOTAL ADMINSTRATION 3,20 6, ,80 21, , ,40 UTILITIES 6101 Hydro 2, , , , , Gas , Water 2, , , , , ,00 TOTAL UTILITIES 4, , , , , ,82 EXPENSES 7103 Preventive Maintenance Pest Control Grounds Maintenance 1, ,00 2, , , Fire Protection ,20 TOTAL EXPENSES 1, , , , ,08 REPAIRS & MAINTENANCE 8101 Cleaning Supplies Landscape - Non Contract , , General Repairs 75 4, ,00 15, , , Fire/Security Equipment 1, , TOTAL REPAIRS & MAINTENANCE 80 4, ,20 18, , ,60 TOTAL OPERATING EXPENSES 10, , , , , ,90
6 Period Ending September 30, 2015 Toronto Standard Condominium Corporation 1776 Bank Reconciliation - Other Page 6 Bank of Nova Scotia Date Cheque Explanation/Vendor Amount Balance Deposits & Adjustments 9/30/2015 B.Chrgs /30/2015 BBS Prop.Mgmt -2, /30/2015 Carma Billing -1, /30/2015 Qing Xing /30/2015 Enbridge /30/2015 Bell /30/2015 Treasurer,Water -3, /30/2015 Enbridge /30/2015 BBS Prop.Mgmt -1, /30/2015 Weed Man /30/2015 GNC Plumbing /30/2015 September A/R 11, /30/2015 Deposit 1, /30/2015 Deposit /30/2015 Deposit /30/2015 Deposit /30/2015 Cheq /30/2015 cheq.614-1, /30/2015 B.Transfr -2,30 Total Deposits & Adjustments $33, Cashed Cheques Prior Month Bank Balance $32, Total Cashed Cheques Balance per Bank Statement $33, Current G/L Balance $33, Reconciled Bank Balance $33, Difference Between G/L & Bank Balance $
7 Period Ending Toronto Standard Condominium Corporation 1776 September 30, 2015 Accounts Payable - Operating Page 7 Vendor Code Name...Invoice... Number Date...Expense... Account Amount 0021 Percel Inc. June -Sept /30/ $6,78 1 Currency Total $6,78 Toronto-Dominion Bank
8 Period Ending Toronto Standard Condominium Corporation 1776 September 30, 2015 Accrued Liabilities - Operating Page 8 Vendor Code Name...Invoice... Number Date...Expense... Account Amount CARB Carma Billing Services Inc. July /31/ , TORW Treasurer,City of Toronto Aug /31/ , GTAR GTA Residential Contracting Aug /31/ CARB Carma Billing Services Inc. Sept /30/ , Enbridge Sept /30/ TORW Treasurer,City of Toronto Sept /30/ , GTAR GTA Residential Contracting Sept /30/ Currency Total 11, Toronto-Dominion Bank
9 Period Ending September 30, 2015 Toronto Standard Condominium Corporation 1776 General Ledger Trial Balance Page 10 Account Name Monthly Debits Credits Year-To-Date Debits Credits 1014 Cash Other $21, Scotia Bank - Operating $ $33, Scotia Bank - Reserve $200, Condo. Fees Receivable $3, $13, Prepaid Insruance $1, Accounts Payable $2, $6, Accrued Audit Fees $ $ Accrued Liabilities $5, $11, Reserve Fund Summary $200, Common Element - Current Year $3, $14, Special - Current Year $ $3, Retained Earnings $11, Common Element Fees $14, $58, Miscellaneous Income $2, $9, Audit Fees $ $ Consulting Fees $4,78 $6, Bank Charges $ $ Insurance $3, Management Fees $8, Office & General Expenses $1, $1, Telephone/Communications $ Hydro $1, $8, Gas $22.60 $ Water $3, $21, Grounds Maintenance $ $2, Fire Protection $ Landscape - Non Contract $ $1, General Repairs $4, $15, Fire/Security Equipment $1, Provision for Reserve $3, $14, Provision for Special $ $3, $27, $27, $339, $339, Balanced Balanced
10 GL Cumulative Report 1010 T.D. Bank - Operating Starting Balance /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments Percel Inc. and Associates 11
11 GL Cumulative Report 1010 T.D. Bank - Operating Starting Balance /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /30/2015 GJ GL B. Charges /30/2015 PY AP Pre-authorized Payment 2, /30/2015 PY AP Pre-authorized Payment 1, /30/2015 PY AP Pre-authorized Payment /30/2015 PY AP Pre-authorized Payment /30/2015 PY AP Pre-authorized Payment /30/2015 PY AP Pre-authorized Payment 3, /30/2015 PY AP Pre-authorized Payment /30/2015 PY AP Pre-authorized Payment 1, /30/2015 PY AP Pre-authorized Payment /30/2015 PY AP Pre-authorized Payment /30/2015 GJ GL B.Chrgs /30/2015 GJ GL BBS Prop.Mgmt 2, /30/2015 GJ GL Carma Billing 1, /30/2015 GJ GL Qing Xing /30/2015 GJ GL Enbridge /30/2015 GJ GL Bell /30/2015 GJ GL Treasurer,Water 3, /30/2015 GJ GL Enbridge /30/2015 GJ GL BBS Prop.Mgmt 1, /30/2015 GJ GL Weed Man /30/2015 GJ GL GNC Plumbing /30/2015 GJ GL Rev. Sept 2015 A/R 11, Account month not closed 20, , Forward from Net Change: 1010 Percel Inc. and Associates 12
12 GL Cumulative Report 1015 Scotia Bank - Operating Starting Balance 32, /30/2015 GJ GL B.Chrgs /30/2015 GJ GL BBS Prop.Mgmt 2, /30/2015 GJ GL Carma Billing 1, /30/2015 GJ GL Qing Xing /30/2015 GJ GL Enbridge /30/2015 GJ GL Bell /30/2015 GJ GL Treasurer,Water 3, /30/2015 GJ GL Enbridge /30/2015 GJ GL BBS Prop.Mgmt 1, /30/2015 GJ GL Weed Man /30/2015 GJ GL GNC Plumbing /30/2015 GJ GL September A/R 11, /30/2015 GJ GL Deposit 1, /30/2015 GJ GL Deposit /30/2015 GJ GL Deposit /30/2015 GJ GL Deposit /30/2015 GJ GL Cheq /30/2015 GJ GL cheq.614 1, /30/2015 GJ GL B.Transfr 2,30 19 Account month not closed 14, , Forward from Net Change: , Condo. Fees Receivable Starting Balance 9, Percel Inc. and Associates 13
13 GL Cumulative Report 1040 Condo. Fees Receivable Starting Balance 9, /1/2015 CE AR Common Element Fee 11, /1/2015 PK AR Parking Fee 2, /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments Percel Inc. and Associates 14
14 GL Cumulative Report 1040 Condo. Fees Receivable Starting Balance 9, /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /1/2015 BC AR Preauthorized Payments /30/2015 GJ GL September A/R 11, /30/2015 GJ GL Rev. Sept 2015 A/R 11, , , Forward from Net Change: 3, , Accounts Payable Starting Balance 9, /30/2015 PI AP Invoice , /30/2015 PI AP Invoice /30/2015 PI AP Invoice /30/2015 PY AP Pre-authorized Payment 2, /30/2015 PY AP Pre-authorized Payment 1, /30/2015 PY AP Pre-authorized Payment /30/2015 PY AP Pre-authorized Payment /30/2015 PY AP Pre-authorized Payment /30/2015 PY AP Pre-authorized Payment 3, /30/2015 PY AP Pre-authorized Payment /30/2015 PY AP Pre-authorized Payment 1, /30/2015 PY AP Pre-authorized Payment /30/2015 PY AP Pre-authorized Payment /30/2015 RH AP Reverse To Hold 2, /30/2015 PI AP Invoice June -Sept ,78 15 Account month not closed 10, , Forward from Net Change: -2, ,78 Percel Inc. and Associates 15
15 GL Cumulative Report 2030 Accrued Audit Fees Starting Balance /30/2015 GJ GL Audit Fee Forward from Net Change: Accrued Liabilities Starting Balance 5, /30/2015 PI AP Accrual Sept , CARB Carma Billing Services Inc /30/2015 PI AP Accrual Sept Enbridge /30/2015 PI AP Accrual Sept , TORWTreasurer,City of Toronto /30/2015 PI AP Accrual Sept GTAR GTA Residential Contracting 4 Account month not closed 5, Forward from Net Change: 5, , Common Element - Current Year Starting Balance 10, /30/2015 GJ GL Reserve Contributions 3, , Forward from Net Change: 3, , Special - Current Year Starting Balance 2, /30/2015 GJ GL Provision for Special contingency Forward from Net Change: , Common Element Fees Starting Balance 44, /1/2015 CE AR Common Element Fee 11, /1/2015 PK AR Parking Fee 2, Account month not closed 14, Forward from Net Change: 14, , Percel Inc. and Associates 16
16 GL Cumulative Report 4200 Miscellaneous Income Starting Balance 7, /30/2015 GJ GL Deposit 1, /30/2015 GJ GL Deposit /30/2015 GJ GL Deposit /30/2015 GJ GL Deposit /30/2015 GJ GL Rev. Sept 2015 A/R Account month not closed , Forward from Net Change: 2, , Audit Fees Starting Balance /30/2015 GJ GL Audit Fee Forward from Net Change: Consulting Fees Starting Balance 2, /30/2015 RH AP Reverse To Hold 2, /30/2015 PI AP Invoice June -Sept 2015 Book keeping June to Sept 20 6,78 2 Account month not closed 6,78 2,00 Forward from Net Change: 4,78 6, Bank Charges Starting Balance /30/2015 GJ GL B. Charges Forward from Net Change: Percel Inc. and Associates 17
17 GL Cumulative Report 5140 Office & General Expenses Starting Balance /30/2015 PI AP Invoice MGT TRANSFER TO PERCEL(CH618) 1, , Forward from Net Change: 1, , Hydro Starting Balance 6, /30/2015 PI AP Accrual Sept 2015 Hydro 1, CARB Carma Billing Services Inc. 1, Forward from Net Change: 1, , Gas Starting Balance /30/2015 PI AP Accrual Sept 2015 Gas Enbridge Forward from Net Change: Water Starting Balance 18, /30/2015 PI AP Accrual Sept 2015 Water 3, TORWTreasurer,City of Toronto 3, Forward from Net Change: 3, , Grounds Maintenance Starting Balance 2, /30/2015 PI AP Accrual Sept 2015 Grounds Maintenance GTAR GTA Residential Contracting Forward from Net Change: , Percel Inc. and Associates 18
18 GL Cumulative Report 8107 Landscape - Non Contract Starting Balance /30/2015 PI AP Invoice INSECT MONITOR (CH.615) Forward from Net Change: , General Repairs Starting Balance 11, /30/2015 PI AP Invoice UNIT1-9 - LEAK(CH.616) /30/2015 GJ GL Cheq /30/2015 GJ GL cheq.614 1, /30/2015 GJ GL B.Transfr 2,30 4 Account month not closed 4, Forward from Net Change: 4, , Provision for Reserve Starting Balance 10, /30/2015 GJ GL Reserve Contributions 3, , Forward from Net Change: 3, , Provision for Special Starting Balance 2, /30/2015 GJ GL Provision for Special contingency Forward from Net Change: , Percel Inc. and Associates 19
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