Fixed Assets.

Adjust the amount in current year depreciation.

If there is excesz in balance sheet, its nothing but accumulated deprection + current year depreciation.

In the pl only current year depreciation is shown. You only depreciation? Do you claim depreciation in arrears? Its better to correct it from previous year to reduce complexities

On a se ond thought i better prepare the accumulated depreciation. I guess your current depreciation is correct because we cant present the asset at nbv. Give me some time. No one here is helpful now a days. 

I think this is over provisioning of depreciation which will show up a  credit balance on the trial balance.

Take the opening balance of asset say 100

Last years over balance say 10

and then current years depreciation will be 100-10*10 percent depreciation rate

You didnt get it?

Opening asset balance+extra dep-(opening asset balance+extra depreciation charged* current year depreciation rate)