Hello I am trying to balance this TB with the following transactions.
Purchases 1500.00
Sales 3000.00
Sales return 43.00
Purchases return 30.00
Discount allowed 10.00
Discount received 78.00
Gas 17.00
Rent 35.00
Rates 39.00
Premises 4000.00
Furniture 490.00
Bank balance 1890.00
Cash 1861.00apital 40172.00
Drawings 200.00
Van 33000.00
Stock at start of business 46.00
Stock at end of business 590.00

Thank you

Ignore year end stock and the trial balance should agree.

Thank you, I have taken the end of year stock out of the trial balance? But it still does not balance by £195.00

Thank you
Jan

Debits Credits

Purchases 1500.00 Sales 3000.00
Sales return 43.00 Purchases return 30.00
Discount allowed 10.00 Discount received 78.00
Gas 17.00
Rent 35.00
Rates 39.00
Premises 4000.00
Furniture 490.00
Bank balance 1890.00
Cash 1861.00 Capital 40172.00
Drawings 200.00
Van 33000.00
Stock at start of business 46.00

Totals 43131 43280
Difference 149
It seems you ignored the stock at start. (149+46=195)
Please check your question again.
Since debits are short, you are perhaps missing some debit item.