Basic Sole Trader reconciliation
Reconciliation Report: GB Accounts Basic Sole Trader 2027-04-05 (Apr27) Excel 2007. Every figure below comes from a scenario driven through the shipped workbooks and read back out of the recalculated sheets.
Summary
- Status: RECONCILES
- Featured scenario: bst-scenario-basic (Precision Code - basic sole trader)
- Year end: 2027-04-05
- Checks: 18 passed, 0 warnings, 0 failed
- Reconciliation runs published: 7
Every run
| Year end | Period | Scenario | Status |
|---|---|---|---|
| 2027-04-05 | Apr27 | bst-scenario-basic | RECONCILES |
| 2026-04-05 | Apr26 | bst-scenario-basic | RECONCILES |
| 2025-04-05 | Apr25 | bst-scenario-basic | RECONCILES |
| 2024-04-05 | Apr24 | bst-scenario-basic | RECONCILES |
| 2023-04-05 | Apr23 | bst-scenario-basic | RECONCILES |
| 2022-04-05 | Apr22 | bst-scenario-basic | RECONCILES |
| 2021-04-05 | Apr21 | bst-scenario-basic | RECONCILES |
Reconciliation checks
| Check | Expected | Actual | Diff | Result |
|---|---|---|---|---|
| Total Sales | 409900 | 409900 | 0 | PASS |
| Gross Profit | 391360 | 391360 | 0 | PASS |
| Net Profit | 333908 | 333908 | 0 | PASS |
| Premises Costs | 15840 | 15840 | 0 | PASS |
| Gen Admin | 1962 | 1962 | 0 | PASS |
| Legal & Professional | 4560 | 4560 | 0 | PASS |
| P&L: Gross = Sales - CoS - Direct | 391360 | 391360 | 0 | PASS |
| P&L: Net = Gross - Expenses | 333908 | 333908 | 0 | PASS |
| P&L: Expense lines sum = Total | 57452 | 57452 | 0 | PASS |
| Income Tax | 120995 | 120995 | 0 | PASS |
| NI Class 4 (lower) | 2262 | 2262 | 0 | PASS |
| Total Tax + NI | 128930 | 128929.76 | -0.2400000000052387 | PASS |
| Tax: Taxable = Profit - Allowance | 321338 | 321338 | 0 | PASS |
| Tax: IT = Basic + Higher | 120995 | 120995 | 0 | PASS |
| Tax: Total = IT - CIS + NI | 128929.76 | 128929.76 | 0 | PASS |
| SA103S: Turnover = P&L Sales | 409900 | 409900 | 0 | PASS |
| SA103S: Net profit close to P&L Net | 333908 | 333908 | 0 | PASS |
| SA103S: Profit for tax = Income Tax E5 | 333908 | 333908 | 0 | PASS |
Input transactions
Business details
| Item | Value |
|---|---|
| Name | Precision Code Trading |
| Description | IT consultancy and software development |
| Address | 123 High Street |
| Town | Manchester |
| Postcode | M1 1AA |
| Phone | 0161 555 0100 |
| Utr | 1234567890 |
Month by month
| Month | Sales entries | Sales total | Purchases entries | Purchases total |
|---|---|---|---|---|
| Apr | 9 | 33,400.00 | 31 | 5,111.25 |
| May | 9 | 32,920.00 | 34 | 6,375.00 |
| Jun | 9 | 35,200.00 | 33 | 9,057.00 |
| Jul | 9 | 33,760.00 | 34 | 9,059.25 |
| Aug | 10 | 36,020.00 | 32 | 4,405.25 |
| Sep | 10 | 33,760.00 | 33 | 4,975.00 |
| Oct | 10 | 35,560.00 | 35 | 43,005.75 |
| Nov | 9 | 35,320.00 | 31 | 6,918.00 |
| Dec | 8 | 32,800.00 | 33 | 9,451.50 |
| Jan | 11 | 35,440.00 | 33 | 4,511.25 |
| Feb | 9 | 34,360.00 | 33 | 4,396.50 |
| Mar | 8 | 31,360.00 | 31 | 3,726.50 |
| Year | 111 | 409,900.00 | 393 | 110,992.25 |
Every entry
Sales journal: 111 entries, 409,900.00
Apr
| Date | Customer | Code | Amount |
|---|---|---|---|
| 2025-04-01 | Beta Systems | b | 1,200.00 |
| 2025-04-03 | FreshField Ltd | b | 360.00 |
| 2025-04-05 | CloudNine Ltd | b | 600.00 |
| 2025-04-08 | Cedar Systems | a | 480.00 |
| 2025-04-10 | Pinnacle Group | a | 720.00 |
| 2025-04-15 | Acme Corp | a | 25,000.00 |
| 2025-04-18 | TechStart Ltd | a | 2,400.00 |
| 2025-04-20 | DataFlow Inc | a | 1,800.00 |
| 2025-04-28 | Horizon Analytics | d | 840.00 |
May
| Date | Customer | Code | Amount |
|---|---|---|---|
| 2025-05-03 | FreshField Ltd | b | 360.00 |
| 2025-05-05 | CloudNine Ltd | b | 600.00 |
| 2025-05-08 | Cedar Systems | a | 480.00 |
| 2025-05-10 | Pinnacle Group | a | 720.00 |
| 2025-05-12 | QuickFix IT | a | 960.00 |
| 2025-05-15 | Acme Corp | a | 25,000.00 |
| 2025-05-16 | Summit Training | c | 1,200.00 |
| 2025-05-18 | TechStart Ltd | a | 2,400.00 |
| 2025-05-25 | Oakridge Partners | a | 1,200.00 |
Jun
| Date | Customer | Code | Amount |
|---|---|---|---|
| 2025-06-03 | FreshField Ltd | b | 360.00 |
| 2025-06-05 | CloudNine Ltd | b | 600.00 |
| 2025-06-08 | Cedar Systems | a | 480.00 |
| 2025-06-10 | Pinnacle Group | a | 720.00 |
| 2025-06-15 | Acme Corp | a | 25,000.00 |
| 2025-06-18 | TechStart Ltd | a | 2,400.00 |
| 2025-06-20 | DataFlow Inc | a | 1,800.00 |
| 2025-06-20 | Gamma Ltd | c | 2,400.00 |
| 2025-06-22 | WidgetWorks | a | 1,440.00 |
Jul
| Date | Customer | Code | Amount |
|---|---|---|---|
| 2025-07-01 | Beta Systems | b | 1,200.00 |
| 2025-07-03 | FreshField Ltd | b | 360.00 |
| 2025-07-05 | CloudNine Ltd | b | 600.00 |
| 2025-07-08 | Cedar Systems | a | 480.00 |
| 2025-07-10 | Pinnacle Group | a | 720.00 |
| 2025-07-14 | NorthStar Digital | a | 2,160.00 |
| 2025-07-15 | Acme Corp | a | 25,000.00 |
| 2025-07-18 | TechStart Ltd | a | 2,400.00 |
| 2025-07-28 | Horizon Analytics | d | 840.00 |
Aug
| Date | Customer | Code | Amount |
|---|---|---|---|
| 2025-08-01 | Innovate UK | g | 2,500.00 |
| 2025-08-03 | FreshField Ltd | b | 360.00 |
| 2025-08-05 | CloudNine Ltd | b | 600.00 |
| 2025-08-08 | Cedar Systems | a | 480.00 |
| 2025-08-10 | Pinnacle Group | a | 720.00 |
| 2025-08-12 | QuickFix IT | a | 960.00 |
| 2025-08-15 | Acme Corp | a | 25,000.00 |
| 2025-08-18 | TechStart Ltd | a | 2,400.00 |
| 2025-08-20 | DataFlow Inc | a | 1,800.00 |
| 2025-08-25 | Oakridge Partners | a | 1,200.00 |
Sep
| Date | Customer | Code | Amount |
|---|---|---|---|
| 2025-09-03 | FreshField Ltd | b | 360.00 |
| 2025-09-05 | CloudNine Ltd | b | 600.00 |
| 2025-09-08 | Cedar Systems | a | 480.00 |
| 2025-09-10 | Pinnacle Group | a | 720.00 |
| 2025-09-15 | Acme Corp | a | 25,000.00 |
| 2025-09-16 | Summit Training | c | 1,200.00 |
| 2025-09-18 | TechStart Ltd | a | 2,400.00 |
| 2025-09-20 | StartupHub | c | 960.00 |
| 2025-09-22 | WidgetWorks | a | 1,440.00 |
| 2025-09-25 | Epsilon Partners | d | 600.00 |
Oct
| Date | Customer | Code | Amount |
|---|---|---|---|
| 2025-10-01 | Beta Systems | b | 1,200.00 |
| 2025-10-03 | FreshField Ltd | b | 360.00 |
| 2025-10-05 | CloudNine Ltd | b | 600.00 |
| 2025-10-08 | Cedar Systems | a | 480.00 |
| 2025-10-10 | Pinnacle Group | a | 720.00 |
| 2025-10-14 | NorthStar Digital | a | 2,160.00 |
| 2025-10-15 | Acme Corp | a | 25,000.00 |
| 2025-10-18 | TechStart Ltd | a | 2,400.00 |
| 2025-10-20 | DataFlow Inc | a | 1,800.00 |
| 2025-10-28 | Horizon Analytics | d | 840.00 |
Nov
| Date | Customer | Code | Amount |
|---|---|---|---|
| 2025-11-03 | FreshField Ltd | b | 360.00 |
| 2025-11-05 | CloudNine Ltd | b | 600.00 |
| 2025-11-08 | Cedar Systems | a | 480.00 |
| 2025-11-10 | Pinnacle Group | a | 720.00 |
| 2025-11-12 | QuickFix IT | a | 960.00 |
| 2025-11-15 | Acme Corp | a | 25,000.00 |
| 2025-11-18 | TechStart Ltd | a | 2,400.00 |
| 2025-11-20 | Delta PLC | c | 3,600.00 |
| 2025-11-25 | Oakridge Partners | a | 1,200.00 |
Dec
| Date | Customer | Code | Amount |
|---|---|---|---|
| 2025-12-03 | FreshField Ltd | b | 360.00 |
| 2025-12-05 | CloudNine Ltd | b | 600.00 |
| 2025-12-08 | Cedar Systems | a | 480.00 |
| 2025-12-10 | Pinnacle Group | a | 720.00 |
| 2025-12-15 | Acme Corp | a | 25,000.00 |
| 2025-12-18 | TechStart Ltd | a | 2,400.00 |
| 2025-12-20 | DataFlow Inc | a | 1,800.00 |
| 2025-12-22 | WidgetWorks | a | 1,440.00 |
Jan
| Date | Customer | Code | Amount |
|---|---|---|---|
| 2026-01-01 | Beta Systems | b | 1,200.00 |
| 2026-01-03 | FreshField Ltd | b | 360.00 |
| 2026-01-05 | CloudNine Ltd | b | 600.00 |
| 2026-01-08 | Cedar Systems | a | 480.00 |
| 2026-01-10 | Pinnacle Group | a | 720.00 |
| 2026-01-14 | NorthStar Digital | a | 2,160.00 |
| 2026-01-15 | Acme Corp | a | 25,000.00 |
| 2026-01-16 | Summit Training | c | 1,200.00 |
| 2026-01-18 | TechStart Ltd | a | 2,400.00 |
| 2026-01-25 | Lambda Corp | d | 480.00 |
| 2026-01-28 | Horizon Analytics | d | 840.00 |
Feb
| Date | Customer | Code | Amount |
|---|---|---|---|
| 2026-02-03 | FreshField Ltd | b | 360.00 |
| 2026-02-05 | CloudNine Ltd | b | 600.00 |
| 2026-02-08 | Cedar Systems | a | 480.00 |
| 2026-02-10 | Pinnacle Group | a | 720.00 |
| 2026-02-15 | Acme Corp | a | 25,000.00 |
| 2026-02-18 | TechStart Ltd | a | 2,400.00 |
| 2026-02-20 | DataFlow Inc | a | 1,800.00 |
| 2026-02-20 | MegaCorp | c | 1,800.00 |
| 2026-02-25 | Oakridge Partners | a | 1,200.00 |
Mar
| Date | Customer | Code | Amount |
|---|---|---|---|
| 2026-03-03 | FreshField Ltd | b | 360.00 |
| 2026-03-05 | CloudNine Ltd | b | 600.00 |
| 2026-03-08 | Cedar Systems | a | 480.00 |
| 2026-03-10 | Pinnacle Group | a | 720.00 |
| 2026-03-15 | Acme Corp | a | 25,000.00 |
| 2026-03-18 | TechStart Ltd | a | 2,400.00 |
| 2026-03-22 | WidgetWorks | a | 1,440.00 |
| 2026-03-31 | Zeta Corp | o | 360.00 |
Purchase journal: 393 entries, 110,992.25
Apr
| Date | Supplier | Code | Amount |
|---|---|---|---|
| 2025-04-01 | WorkSpace Ltd | p | 1,200.00 |
| 2025-04-01 | Microsoft | g | 30.00 |
| 2025-04-01 | Slack | g | 15.00 |
| 2025-04-01 | GitHub | o | 45.00 |
| 2025-04-01 | Hiscox | o | 1,440.00 |
| 2025-04-01 | Cloudflare | o | 24.00 |
| 2025-04-01 | Zoom | g | 18.00 |
| 2025-04-03 | AWS | o | 180.00 |
| 2025-04-03 | Argos | o | 22.00 |
| 2025-04-05 | Ryman | o | 24.00 |
| 2025-04-05 | BP | m | 180.00 |
| 2025-04-05 | DigitalOcean | o | 36.00 |
| 2025-04-08 | National Rail | t | 48.00 |
| 2025-04-10 | Amazon | o | 36.00 |
| 2025-04-10 | Xerox | o | 180.00 |
| 2025-04-10 | TechParts | s | 600.00 |
| 2025-04-12 | NCP | m | 18.00 |
| 2025-04-14 | Toolstation | o | 42.00 |
| 2025-04-14 | Uber | t | 24.00 |
| 2025-04-14 | Costa Coffee | t | 12.00 |
| 2025-04-15 | Shell | m | 150.00 |
| 2025-04-15 | Royal Mail | g | 12.00 |
| 2025-04-18 | Jet | m | 96.00 |
| 2025-04-20 | BT Business | g | 60.00 |
| 2025-04-20 | Office Maintenance Ltd | r | 120.00 |
| 2025-04-21 | Greggs | t | 8.00 |
| 2025-04-22 | Screwfix | o | 18.00 |
| 2025-04-25 | Wilko | o | 15.00 |
| 2025-04-25 | Mileage claim | m | 38.25 |
| 2025-04-28 | Shell | m | 120.00 |
| 2025-04-30 | Smith & Co | l | 300.00 |
May
| Date | Supplier | Code | Amount |
|---|---|---|---|
| 2025-05-01 | WorkSpace Ltd | p | 1,200.00 |
| 2025-05-01 | Microsoft | g | 30.00 |
| 2025-05-01 | Slack | g | 15.00 |
| 2025-05-01 | GitHub | o | 45.00 |
| 2025-05-01 | Cloudflare | o | 24.00 |
| 2025-05-01 | Zoom | g | 18.00 |
| 2025-05-03 | AWS | o | 180.00 |
| 2025-05-03 | Argos | o | 22.00 |
| 2025-05-05 | Ryman | o | 24.00 |
| 2025-05-05 | BP | m | 180.00 |
| 2025-05-06 | Trainline | t | 60.00 |
| 2025-05-08 | National Rail | t | 48.00 |
| 2025-05-08 | Hilti | o | 240.00 |
| 2025-05-10 | Amazon | o | 36.00 |
| 2025-05-10 | Google Ads | a | 600.00 |
| 2025-05-12 | NCP | m | 18.00 |
| 2025-05-14 | Uber | t | 24.00 |
| 2025-05-14 | Costa Coffee | t | 12.00 |
| 2025-05-15 | Shell | m | 150.00 |
| 2025-05-15 | Royal Mail | g | 12.00 |
| 2025-05-15 | ComponentsDirect | s | 480.00 |
| 2025-05-15 | Dell | f | 1,800.00 |
| 2025-05-16 | WHSmith | g | 18.00 |
| 2025-05-18 | Jet | m | 96.00 |
| 2025-05-20 | BT Business | g | 60.00 |
| 2025-05-20 | ParcelForce | o | 180.00 |
| 2025-05-20 | CableCo | s | 240.00 |
| 2025-05-21 | Greggs | t | 8.00 |
| 2025-05-22 | Screwfix | o | 18.00 |
| 2025-05-22 | Halfords | m | 48.00 |
| 2025-05-25 | Wilko | o | 15.00 |
| 2025-05-25 | Mileage claim | m | 54.00 |
| 2025-05-28 | Shell | m | 120.00 |
| 2025-05-31 | Smith & Co | l | 300.00 |
Jun
| Date | Supplier | Code | Amount |
|---|---|---|---|
| 2025-06-01 | WorkSpace Ltd | p | 1,200.00 |
| 2025-06-01 | Microsoft | g | 30.00 |
| 2025-06-01 | Slack | g | 15.00 |
| 2025-06-01 | GitHub | o | 45.00 |
| 2025-06-01 | Cloudflare | o | 24.00 |
| 2025-06-01 | Zoom | g | 18.00 |
| 2025-06-03 | AWS | o | 180.00 |
| 2025-06-03 | Argos | o | 22.00 |
| 2025-06-05 | Ryman | o | 24.00 |
| 2025-06-05 | BP | m | 180.00 |
| 2025-06-05 | DigitalOcean | o | 36.00 |
| 2025-06-08 | National Rail | t | 48.00 |
| 2025-06-10 | Amazon | o | 36.00 |
| 2025-06-10 | Vistaprint | g | 96.00 |
| 2025-06-12 | NCP | m | 18.00 |
| 2025-06-14 | Toolstation | o | 30.00 |
| 2025-06-14 | Uber | t | 24.00 |
| 2025-06-14 | Costa Coffee | t | 12.00 |
| 2025-06-15 | Shell | m | 150.00 |
| 2025-06-15 | Royal Mail | g | 12.00 |
| 2025-06-15 | BuildTech Solutions | d | 5,000.00 |
| 2025-06-18 | Premier Inn | t | 180.00 |
| 2025-06-18 | ElectroParts | s | 360.00 |
| 2025-06-18 | Jet | m | 96.00 |
| 2025-06-20 | BT Business | g | 60.00 |
| 2025-06-21 | Greggs | t | 8.00 |
| 2025-06-22 | Screwfix | o | 18.00 |
| 2025-06-25 | EnergySupply | p | 360.00 |
| 2025-06-25 | Wilko | o | 15.00 |
| 2025-06-25 | Mileage claim | m | 90.00 |
| 2025-06-28 | Shell | m | 120.00 |
| 2025-06-30 | Smith & Co | l | 300.00 |
| 2025-06-30 | Directors loan | i | 250.00 |
Jul
| Date | Supplier | Code | Amount |
|---|---|---|---|
| 2025-07-01 | WorkSpace Ltd | p | 1,200.00 |
| 2025-07-01 | Microsoft | g | 30.00 |
| 2025-07-01 | Slack | g | 15.00 |
| 2025-07-01 | GitHub | o | 45.00 |
| 2025-07-01 | J. Smith Consulting | o | 3,000.00 |
| 2025-07-01 | Cloudflare | o | 24.00 |
| 2025-07-01 | Zoom | g | 18.00 |
| 2025-07-03 | AWS | o | 180.00 |
| 2025-07-03 | Argos | o | 22.00 |
| 2025-07-05 | Ryman | o | 24.00 |
| 2025-07-05 | a | 480.00 | |
| 2025-07-05 | BP | m | 180.00 |
| 2025-07-08 | National Rail | t | 48.00 |
| 2025-07-10 | Amazon | o | 36.00 |
| 2025-07-10 | Xerox | o | 180.00 |
| 2025-07-10 | TechParts | s | 720.00 |
| 2025-07-12 | NCP | m | 18.00 |
| 2025-07-12 | ToolHire | o | 480.00 |
| 2025-07-14 | Uber | t | 24.00 |
| 2025-07-14 | Costa Coffee | t | 12.00 |
| 2025-07-15 | Shell | m | 150.00 |
| 2025-07-15 | Royal Mail | g | 12.00 |
| 2025-07-15 | IKEA | f | 1,200.00 |
| 2025-07-16 | WHSmith | g | 24.00 |
| 2025-07-18 | Jet | m | 96.00 |
| 2025-07-20 | BT Business | g | 60.00 |
| 2025-07-20 | DHL | o | 120.00 |
| 2025-07-20 | Office Maintenance Ltd | r | 180.00 |
| 2025-07-21 | Greggs | t | 8.00 |
| 2025-07-22 | Screwfix | o | 18.00 |
| 2025-07-25 | Wilko | o | 15.00 |
| 2025-07-25 | Mileage claim | m | 20.25 |
| 2025-07-28 | Shell | m | 120.00 |
| 2025-07-31 | Smith & Co | l | 300.00 |
Aug
| Date | Supplier | Code | Amount |
|---|---|---|---|
| 2025-08-01 | WorkSpace Ltd | p | 1,200.00 |
| 2025-08-01 | Microsoft | g | 30.00 |
| 2025-08-01 | Slack | g | 15.00 |
| 2025-08-01 | GitHub | o | 45.00 |
| 2025-08-01 | Cloudflare | o | 24.00 |
| 2025-08-01 | Zoom | g | 18.00 |
| 2025-08-03 | AWS | o | 180.00 |
| 2025-08-03 | Argos | o | 22.00 |
| 2025-08-05 | Ryman | o | 24.00 |
| 2025-08-05 | BP | m | 180.00 |
| 2025-08-05 | DigitalOcean | o | 36.00 |
| 2025-08-06 | Trainline | t | 48.00 |
| 2025-08-08 | National Rail | t | 48.00 |
| 2025-08-10 | Amazon | o | 36.00 |
| 2025-08-12 | NCP | m | 18.00 |
| 2025-08-14 | Toolstation | o | 48.00 |
| 2025-08-14 | Uber | t | 24.00 |
| 2025-08-14 | Costa Coffee | t | 12.00 |
| 2025-08-15 | Shell | m | 150.00 |
| 2025-08-15 | Royal Mail | g | 12.00 |
| 2025-08-15 | ComponentsDirect | s | 360.00 |
| 2025-08-18 | PC Repair Shop | r | 240.00 |
| 2025-08-18 | Jet | m | 96.00 |
| 2025-08-20 | BT Business | g | 60.00 |
| 2025-08-20 | Casual worker | e | 800.00 |
| 2025-08-20 | CableCo | s | 180.00 |
| 2025-08-21 | Greggs | t | 8.00 |
| 2025-08-22 | Screwfix | o | 18.00 |
| 2025-08-25 | Wilko | o | 15.00 |
| 2025-08-25 | Mileage claim | m | 38.25 |
| 2025-08-28 | Shell | m | 120.00 |
| 2025-08-31 | Smith & Co | l | 300.00 |
Sep
| Date | Supplier | Code | Amount |
|---|---|---|---|
| 2025-09-01 | WorkSpace Ltd | p | 1,200.00 |
| 2025-09-01 | Microsoft | g | 30.00 |
| 2025-09-01 | Slack | g | 15.00 |
| 2025-09-01 | GitHub | o | 45.00 |
| 2025-09-01 | Cloudflare | o | 24.00 |
| 2025-09-01 | Zoom | g | 18.00 |
| 2025-09-03 | AWS | o | 180.00 |
| 2025-09-03 | Argos | o | 22.00 |
| 2025-09-05 | Ryman | o | 24.00 |
| 2025-09-05 | BP | m | 180.00 |
| 2025-09-08 | National Rail | t | 48.00 |
| 2025-09-08 | Hilti | o | 360.00 |
| 2025-09-10 | Amazon | o | 36.00 |
| 2025-09-10 | Royal Mail | o | 96.00 |
| 2025-09-12 | NCP | m | 18.00 |
| 2025-09-14 | Uber | t | 24.00 |
| 2025-09-14 | Costa Coffee | t | 12.00 |
| 2025-09-15 | Shell | m | 150.00 |
| 2025-09-15 | Royal Mail | g | 12.00 |
| 2025-09-15 | Jones Solicitors | l | 960.00 |
| 2025-09-16 | WHSmith | g | 12.00 |
| 2025-09-18 | ElectroParts | s | 240.00 |
| 2025-09-18 | Jet | m | 96.00 |
| 2025-09-20 | BT Business | g | 60.00 |
| 2025-09-21 | Greggs | t | 8.00 |
| 2025-09-22 | Screwfix | o | 18.00 |
| 2025-09-22 | Halfords | m | 72.00 |
| 2025-09-25 | EnergySupply | p | 300.00 |
| 2025-09-25 | Wilko | o | 15.00 |
| 2025-09-25 | Mileage claim | m | 72.00 |
| 2025-09-28 | Shell | m | 120.00 |
| 2025-09-30 | Smith & Co | l | 300.00 |
| 2025-09-30 | Directors loan | i | 208.00 |
Oct
| Date | Supplier | Code | Amount |
|---|---|---|---|
| 2025-10-01 | WorkSpace Ltd | p | 1,200.00 |
| 2025-10-01 | Microsoft | g | 30.00 |
| 2025-10-01 | Slack | g | 15.00 |
| 2025-10-01 | GitHub | o | 45.00 |
| 2025-10-01 | Simply Business | o | 360.00 |
| 2025-10-01 | Cloudflare | o | 24.00 |
| 2025-10-01 | Zoom | g | 18.00 |
| 2025-10-03 | AWS | o | 180.00 |
| 2025-10-03 | Argos | o | 22.00 |
| 2025-10-05 | Ryman | o | 24.00 |
| 2025-10-05 | BP | m | 180.00 |
| 2025-10-05 | DigitalOcean | o | 36.00 |
| 2025-10-08 | National Rail | t | 48.00 |
| 2025-10-10 | Amazon | o | 36.00 |
| 2025-10-10 | Xerox | o | 180.00 |
| 2025-10-10 | TechParts | s | 480.00 |
| 2025-10-10 | Google Ads | a | 1,800.00 |
| 2025-10-12 | NCP | m | 18.00 |
| 2025-10-14 | Toolstation | o | 36.00 |
| 2025-10-14 | Uber | t | 24.00 |
| 2025-10-14 | Costa Coffee | t | 12.00 |
| 2025-10-15 | Shell | m | 150.00 |
| 2025-10-15 | Royal Mail | g | 12.00 |
| 2025-10-15 | TechExpo | a | 1,200.00 |
| 2025-10-18 | Premier Inn | t | 120.00 |
| 2025-10-18 | Jet | m | 96.00 |
| 2025-10-20 | BT Business | g | 60.00 |
| 2025-10-20 | Office Maintenance Ltd | r | 96.00 |
| 2025-10-21 | Greggs | t | 8.00 |
| 2025-10-22 | Screwfix | o | 18.00 |
| 2025-10-25 | Wilko | o | 15.00 |
| 2025-10-25 | Mileage claim | m | 42.75 |
| 2025-10-25 | Ford | f | 36,000.00 |
| 2025-10-28 | Shell | m | 120.00 |
| 2025-10-31 | Smith & Co | l | 300.00 |
Nov
| Date | Supplier | Code | Amount |
|---|---|---|---|
| 2025-11-01 | WorkSpace Ltd | p | 1,200.00 |
| 2025-11-01 | Microsoft | g | 30.00 |
| 2025-11-01 | Slack | g | 15.00 |
| 2025-11-01 | GitHub | o | 45.00 |
| 2025-11-01 | Cloudflare | o | 24.00 |
| 2025-11-01 | Zoom | g | 18.00 |
| 2025-11-03 | AWS | o | 180.00 |
| 2025-11-03 | Argos | o | 22.00 |
| 2025-11-05 | Ryman | o | 24.00 |
| 2025-11-05 | BP | m | 180.00 |
| 2025-11-06 | Trainline | t | 72.00 |
| 2025-11-08 | National Rail | t | 48.00 |
| 2025-11-10 | Amazon | o | 36.00 |
| 2025-11-12 | NCP | m | 18.00 |
| 2025-11-14 | Uber | t | 24.00 |
| 2025-11-14 | Costa Coffee | t | 12.00 |
| 2025-11-15 | Shell | m | 150.00 |
| 2025-11-15 | Royal Mail | g | 12.00 |
| 2025-11-15 | ComponentsDirect | s | 540.00 |
| 2025-11-15 | BuildTech Solutions | d | 3,000.00 |
| 2025-11-16 | WHSmith | g | 30.00 |
| 2025-11-18 | Jet | m | 96.00 |
| 2025-11-20 | BT Business | g | 60.00 |
| 2025-11-20 | ParcelForce | o | 240.00 |
| 2025-11-20 | CableCo | s | 300.00 |
| 2025-11-21 | Greggs | t | 8.00 |
| 2025-11-22 | Screwfix | o | 18.00 |
| 2025-11-25 | Wilko | o | 15.00 |
| 2025-11-25 | Mileage claim | m | 81.00 |
| 2025-11-28 | Shell | m | 120.00 |
| 2025-11-30 | Smith & Co | l | 300.00 |
Dec
| Date | Supplier | Code | Amount |
|---|---|---|---|
| 2025-12-01 | WorkSpace Ltd | p | 1,200.00 |
| 2025-12-01 | Microsoft | g | 30.00 |
| 2025-12-01 | Slack | g | 15.00 |
| 2025-12-01 | GitHub | o | 45.00 |
| 2025-12-01 | Cloudflare | o | 24.00 |
| 2025-12-01 | Zoom | g | 18.00 |
| 2025-12-03 | AWS | o | 180.00 |
| 2025-12-03 | Argos | o | 22.00 |
| 2025-12-05 | Ryman | o | 24.00 |
| 2025-12-05 | BP | m | 180.00 |
| 2025-12-05 | DigitalOcean | o | 36.00 |
| 2025-12-08 | National Rail | t | 48.00 |
| 2025-12-10 | Amazon | o | 36.00 |
| 2025-12-10 | Vistaprint | g | 120.00 |
| 2025-12-12 | NCP | m | 18.00 |
| 2025-12-14 | Toolstation | o | 24.00 |
| 2025-12-14 | Uber | t | 24.00 |
| 2025-12-14 | Costa Coffee | t | 12.00 |
| 2025-12-15 | Shell | m | 150.00 |
| 2025-12-15 | Royal Mail | g | 12.00 |
| 2025-12-15 | Code Club UK | b | 500.00 |
| 2025-12-18 | ElectroParts | s | 480.00 |
| 2025-12-18 | Jet | m | 96.00 |
| 2025-12-20 | BT Business | g | 60.00 |
| 2025-12-21 | Greggs | t | 8.00 |
| 2025-12-22 | Screwfix | o | 18.00 |
| 2025-12-25 | EnergySupply | p | 420.00 |
| 2025-12-25 | Wilko | o | 15.00 |
| 2025-12-25 | Mileage claim | m | 49.50 |
| 2025-12-28 | Shell | m | 120.00 |
| 2025-12-31 | Smith & Co | l | 300.00 |
| 2025-12-31 | Director | o | 5,000.00 |
| 2025-12-31 | Directors loan | i | 167.00 |
Jan
| Date | Supplier | Code | Amount |
|---|---|---|---|
| 2026-01-01 | WorkSpace Ltd | p | 1,200.00 |
| 2026-01-01 | Microsoft | g | 30.00 |
| 2026-01-01 | Slack | g | 15.00 |
| 2026-01-01 | GitHub | o | 45.00 |
| 2026-01-01 | Cloudflare | o | 24.00 |
| 2026-01-01 | Zoom | g | 18.00 |
| 2026-01-03 | AWS | o | 180.00 |
| 2026-01-03 | Argos | o | 22.00 |
| 2026-01-05 | Ryman | o | 24.00 |
| 2026-01-05 | a | 480.00 | |
| 2026-01-05 | BP | m | 180.00 |
| 2026-01-08 | National Rail | t | 48.00 |
| 2026-01-08 | Hilti | o | 180.00 |
| 2026-01-10 | Amazon | o | 36.00 |
| 2026-01-10 | Xerox | o | 180.00 |
| 2026-01-10 | TechParts | s | 600.00 |
| 2026-01-12 | NCP | m | 18.00 |
| 2026-01-14 | Uber | t | 24.00 |
| 2026-01-14 | Costa Coffee | t | 12.00 |
| 2026-01-15 | Shell | m | 150.00 |
| 2026-01-15 | Royal Mail | g | 12.00 |
| 2026-01-16 | WHSmith | g | 18.00 |
| 2026-01-18 | Jet | m | 96.00 |
| 2026-01-20 | BT Business | g | 60.00 |
| 2026-01-20 | DHL | o | 180.00 |
| 2026-01-20 | Office Maintenance Ltd | r | 144.00 |
| 2026-01-21 | Greggs | t | 8.00 |
| 2026-01-22 | Screwfix | o | 18.00 |
| 2026-01-22 | Halfords | m | 36.00 |
| 2026-01-25 | Wilko | o | 15.00 |
| 2026-01-25 | Mileage claim | m | 38.25 |
| 2026-01-28 | Shell | m | 120.00 |
| 2026-01-31 | Smith & Co | l | 300.00 |
Feb
| Date | Supplier | Code | Amount |
|---|---|---|---|
| 2026-02-01 | WorkSpace Ltd | p | 1,200.00 |
| 2026-02-01 | Microsoft | g | 30.00 |
| 2026-02-01 | Slack | g | 15.00 |
| 2026-02-01 | GitHub | o | 45.00 |
| 2026-02-01 | Cloudflare | o | 24.00 |
| 2026-02-01 | Zoom | g | 18.00 |
| 2026-02-03 | AWS | o | 180.00 |
| 2026-02-03 | Argos | o | 22.00 |
| 2026-02-05 | Ryman | o | 24.00 |
| 2026-02-05 | BP | m | 180.00 |
| 2026-02-05 | DigitalOcean | o | 36.00 |
| 2026-02-06 | Trainline | t | 36.00 |
| 2026-02-08 | National Rail | t | 48.00 |
| 2026-02-10 | Amazon | o | 36.00 |
| 2026-02-12 | NCP | m | 18.00 |
| 2026-02-12 | ToolHire | o | 360.00 |
| 2026-02-14 | Toolstation | o | 18.00 |
| 2026-02-14 | Uber | t | 24.00 |
| 2026-02-14 | Costa Coffee | t | 12.00 |
| 2026-02-15 | Shell | m | 150.00 |
| 2026-02-15 | Royal Mail | g | 12.00 |
| 2026-02-15 | ComponentsDirect | s | 420.00 |
| 2026-02-18 | PC Repair Shop | r | 360.00 |
| 2026-02-18 | Premier Inn | t | 240.00 |
| 2026-02-18 | Jet | m | 96.00 |
| 2026-02-20 | BT Business | g | 60.00 |
| 2026-02-20 | CableCo | s | 240.00 |
| 2026-02-21 | Greggs | t | 8.00 |
| 2026-02-22 | Screwfix | o | 18.00 |
| 2026-02-25 | Wilko | o | 15.00 |
| 2026-02-25 | Mileage claim | m | 31.50 |
| 2026-02-28 | Smith & Co | l | 300.00 |
| 2026-02-28 | Shell | m | 120.00 |
Mar
| Date | Supplier | Code | Amount |
|---|---|---|---|
| 2026-03-01 | WorkSpace Ltd | p | 1,200.00 |
| 2026-03-01 | Microsoft | g | 30.00 |
| 2026-03-01 | Slack | g | 15.00 |
| 2026-03-01 | GitHub | o | 45.00 |
| 2026-03-01 | Cloudflare | o | 24.00 |
| 2026-03-01 | Zoom | g | 18.00 |
| 2026-03-03 | AWS | o | 180.00 |
| 2026-03-03 | Argos | o | 22.00 |
| 2026-03-05 | Ryman | o | 24.00 |
| 2026-03-05 | BP | m | 180.00 |
| 2026-03-08 | National Rail | t | 48.00 |
| 2026-03-10 | Amazon | o | 36.00 |
| 2026-03-10 | Royal Mail | o | 144.00 |
| 2026-03-12 | NCP | m | 18.00 |
| 2026-03-14 | Uber | t | 24.00 |
| 2026-03-14 | Costa Coffee | t | 12.00 |
| 2026-03-15 | Shell | m | 150.00 |
| 2026-03-15 | Royal Mail | g | 12.00 |
| 2026-03-16 | WHSmith | g | 24.00 |
| 2026-03-18 | ElectroParts | s | 300.00 |
| 2026-03-18 | Jet | m | 96.00 |
| 2026-03-20 | BT Business | g | 60.00 |
| 2026-03-21 | Greggs | t | 8.00 |
| 2026-03-22 | Screwfix | o | 18.00 |
| 2026-03-22 | Halfords | m | 60.00 |
| 2026-03-25 | EnergySupply | p | 360.00 |
| 2026-03-25 | Wilko | o | 15.00 |
| 2026-03-25 | Mileage claim | m | 58.50 |
| 2026-03-28 | Shell | m | 120.00 |
| 2026-03-31 | Smith & Co | l | 300.00 |
| 2026-03-31 | Directors loan | i | 125.00 |
Opening and closing balances
Stock
| Item | Value |
|---|---|
| Opening | 10,000.00 |
| Closing | 6,000.00 |
Opening debtors
| Customer | Invoice | Amount |
|---|---|---|
| Acme Corp | INV-0901 | 7,200.00 |
| Beta Systems | INV-0902 | 1,200.00 |
| Gamma Ltd | INV-0903 | 2,400.00 |
Closing debtors
| Customer | Invoice | Amount |
|---|---|---|
| Acme Corp | INV-1012 | 8,000.00 |
| TechStart Ltd | INV-1112 | 2,400.00 |
Opening creditors
| Supplier | Invoice | Amount |
|---|---|---|
| WorkSpace Ltd | WS-2403 | 1,200.00 |
| Smith & Co | SC-2403 | 300.00 |
| TechParts Ltd | TP-2403 | 600.00 |
| Shell | SH-2403 | 120.00 |
Closing creditors
| Supplier | Invoice | Amount |
|---|---|---|
| WorkSpace Ltd | WS-2603 | 1,200.00 |
| Smith & Co | SC-2603 | 300.00 |
| BT Business | BT-2603 | 60.00 |
| Shell | SH-2603 | 150.00 |
Screenshots
Accounting statements
Business Details
| Amount | |
|---|---|
| Business Name | Precision Code Trading |
| Description | IT consultancy and software development |
| Address | 123 High Street |
| Town | Manchester |
| Postcode | M1 1AA |
Profit & Loss Account
| Amount | |
|---|---|
| Sales Turnover | 409,900 |
| Other Income | Other income |
| Cost of Sales (stock + direct) | 10,540 |
| Direct Costs | 8,000 |
| Gross Profit | 391,360 |
| Employee Costs | 800 |
| Premises Costs | 15,840 |
| Repairs & Maintenance | 1,140 |
| General Admin | 1,962 |
| Motor Expenses | 7,598 |
| Travel & Subsistence | 1,860 |
| Advertising | 4,560 |
| Legal & Professional | 4,560 |
| Bad Debts | 500 |
| Interest & Finance | 750 |
| Other Expenses | 17,882 |
| Total Expenses | 57,452 |
| Net Profit | 333,908 |
| Capital Allowances | 0 |
| Taxable Profit | 333,908 |
| Income Tax | 0 |
| Tax at basic rate | 120,995 |
| NI Class 4 | 7,934.76 |
| Net Income After Tax | 204,978.24 |
Monthly Sales
| Amount | |
|---|---|
| Apr | 33,400 |
| May | 32,920 |
| Jun | 35,200 |
| Jul | 33,760 |
| Aug | 36,020 |
| Sep | 33,760 |
| Oct | 35,560 |
| Nov | 35,320 |
| Dec | 32,800 |
| Jan | 35,440 |
| Feb | 34,360 |
| Mar | 31,360 |
Stock
| Amount | |
|---|---|
| Opening Stock | 10,000 |
| Stock at Cost | 10,000 |
| Closing Stock | 6,000 |
Debtors & Creditors
| Amount | |
|---|---|
| Opening Debtor 1 | 7,200 |
| Opening Debtor 2 | 1,200 |
| Opening Debtor 3 | 2,400 |
| Closing Debtor 1 | 8,000 |
| Closing Debtor 2 | 2,400 |
| Closing Debtor 3 | 420 |
| Opening Creditor 1 | 1,200 |
| Opening Creditor 2 | 300 |
| Opening Creditor 3 | 600 |
| Opening Creditor 4 | 120 |
| Closing Creditor 1 | 1,200 |
| Closing Creditor 2 | 300 |
| Closing Creditor 3 | 60 |
| Closing Creditor 4 | 150 |
Cell values behind these statements
Business Details
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| C5 | Business Name | Precision Code Trading | entityInformation.organizationIdentifier |
| C7 | Description | IT consultancy and software development | entityInformation.organizationDescription |
| C8 | Address | 123 High Street | gl-bus:organizationAddress |
| C10 | Town | Manchester | gl-bus:organizationAddress (town) |
| C12 | Postcode | M1 1AA | gl-bus:organizationAddress (postcode) |
Profit & Loss Acc
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| C4 | Sales Turnover | 409900 | gl-cor:amount (salesTurnover) |
| C5 | Other Income | Other income | gl-cor:amount (otherIncome) |
| C6 | Cost of Sales (stock + direct) | 10540 | gl-cor:amount (costOfSales) |
| C7 | Direct Costs | 8000 | gl-cor:amount (directCosts) |
| C9 | Gross Profit | 391360 | gl-cor:amount (grossProfit) |
| C11 | Employee Costs | 800 | accounts.purchases.5101 |
| C12 | Premises Costs | 15840 | accounts.purchases.5200 |
| C13 | Repairs & Maintenance | 1140 | accounts.purchases.5400 |
| C14 | General Admin | 1962 | accounts.purchases.5501 |
| C15 | Motor Expenses | 7598 | accounts.purchases.5601 |
| C16 | Travel & Subsistence | 1860 | accounts.purchases.5600 |
| C17 | Advertising | 4560 | accounts.purchases.5500 |
| C18 | Legal & Professional | 4560 | accounts.purchases.5800 |
| C19 | Bad Debts | 500 | accounts.purchases.5801 (badDebts) |
| C20 | Interest & Finance | 750 | accounts.purchases.5803 |
| C21 | Other Expenses | 17882 | accounts.purchases (other) |
| C22 | Total Expenses | 57452 | gl-cor:amount (totalExpenses) |
| C24 | Net Profit | 333908 | gl-cor:amount (netProfit) |
| C26 | Capital Allowances | 0 | tax.capitalAllowances |
| C28 | Taxable Profit | 333908 | gl-cor:amount (taxableProfit) |
| C30 | Income Tax | 0 | tax.incomeTax |
| C32 | Tax at basic rate | 120995 | tax.incomeTax.basicRate |
| C33 | NI Class 4 | 7934.76 | tax.nationalInsurance.class4 |
| C35 | Net Income After Tax | 204978.24 | gl-cor:amount (netIncome) |
| D4 | Apr | 33400 | gl-cor:amount (monthlySales.apr) |
| E4 | May | 32920 | gl-cor:amount (monthlySales.may) |
| F4 | Jun | 35200 | gl-cor:amount (monthlySales.jun) |
| G4 | Jul | 33760 | gl-cor:amount (monthlySales.jul) |
| H4 | Aug | 36020 | gl-cor:amount (monthlySales.aug) |
| I4 | Sep | 33760 | gl-cor:amount (monthlySales.sep) |
| J4 | Oct | 35560 | gl-cor:amount (monthlySales.oct) |
| K4 | Nov | 35320 | gl-cor:amount (monthlySales.nov) |
| L4 | Dec | 32800 | gl-cor:amount (monthlySales.dec) |
| M4 | Jan | 35440 | gl-cor:amount (monthlySales.jan) |
| N4 | Feb | 34360 | gl-cor:amount (monthlySales.feb) |
| O4 | Mar | 31360 | gl-cor:amount (monthlySales.mar) |
Income Tax
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| E5 | Profit from Self Employment | 333908 | gl-cor:amount (profitSE) |
| E6 | Less: Personal Allowance | 12570 | tax.incomeTax.personalAllowance |
| E7 | Taxable Income | 321338 | gl-cor:amount (taxableIncome) |
| E8 | Tax at Basic Rate (20%) | 7540.2 | tax.incomeTax.basicRate |
| E9 | Tax at Higher Rate (40%) | 113454.8 | tax.incomeTax.higherRate |
| E10 | Total Income Tax | 120995 | tax.incomeTax (total) |
| E11 | Less: CIS Deducted | 0 | diya-gl:cisDeduction (total) |
| E15 | NI Class 4 (lower band) | 2262 | tax.nationalInsurance.class4MainRate |
| E16 | NI Class 4 (upper band) | 5672.76 | tax.nationalInsurance.class4UpperRate |
| E18 | Total Tax + NI | 128929.76 | gl-cor:taxAmount (totalTaxNI) |
SE Short
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| A7 | Business name | Precision Code Trading | entityInformation.organizationIdentifier |
| D38 | Turnover | 409900 | gl-cor:amount (sa103s.turnover) |
| D46 | Cost of goods | 18540 | gl-cor:amount (sa103s.costOfGoods) |
| D51 | Other direct costs | 9458 | gl-cor:amount (sa103s.otherDirect) |
| D55 | Employee costs | 800 | gl-cor:amount (sa103s.employeeCosts) |
| D60 | Premises costs | 15840 | gl-cor:amount (sa103s.premises) |
| D64 | Other expenses | 1140 | gl-cor:amount (sa103s.otherExpenses) |
| D71 | Net profit/loss | 333908 | gl-cor:amount (sa103s.netProfit) |
| D80 | Capital allowances | 0 | tax.capitalAllowances (sa103s) |
| D85 | AIA / WDA claimed | 0 | tax.capitalAllowances.aia (sa103s) |
| D94 | Other tax adjustments | 0 | gl-cor:amount (sa103s.otherAdjust) |
| D99 | Taxable profit | 333908 | gl-cor:amount (sa103s.taxableProfit) |
| A32 | VAT threshold note | Business income - if your annual turnover was below £90000 vat threshold | gl-cor:detailComment (sa103s.notes) |
| D106 | Net profit for tax calc | 333908 | gl-cor:amount (sa103s.profitForTax) |
PurchasesStock
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| D5 | Opening Stock | 10000 | accounts.assets.1100 (opening) |
| D7 | Stock at Cost | 10000 | accounts.assets.1100 (atCost) |
| D30 | Closing Stock | 6000 | accounts.assets.1100 (closing) |
Debtors & Creditors
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| C5 | Opening Debtor 1 | 7200 | accounts.assets.1300 (opening[0]) |
| C6 | Opening Debtor 2 | 1200 | accounts.assets.1300 (opening[1]) |
| C7 | Opening Debtor 3 | 2400 | accounts.assets.1300 (opening[2]) |
| F5 | Closing Debtor 1 | 8000 | accounts.assets.1300 (closing[0]) |
| F6 | Closing Debtor 2 | 2400 | accounts.assets.1300 (closing[1]) |
| F7 | Closing Debtor 3 | 420 | accounts.assets.1300 (closing[2]) |
| C12 | Opening Creditor 1 | 1200 | accounts.liabilities.2100 (opening[0]) |
| C13 | Opening Creditor 2 | 300 | accounts.liabilities.2100 (opening[1]) |
| C14 | Opening Creditor 3 | 600 | accounts.liabilities.2100 (opening[2]) |
| C15 | Opening Creditor 4 | 120 | accounts.liabilities.2100 (opening[3]) |
| F12 | Closing Creditor 1 | 1200 | accounts.liabilities.2100 (closing[0]) |
| F13 | Closing Creditor 2 | 300 | accounts.liabilities.2100 (closing[1]) |
| F14 | Closing Creditor 3 | 60 | accounts.liabilities.2100 (closing[2]) |
| F15 | Closing Creditor 4 | 150 | accounts.liabilities.2100 (closing[3]) |
Tax review
Income Tax Calculation
| Amount | |
|---|---|
| Profit from Self Employment | 333,908 |
| Less: Personal Allowance | 12,570 |
| Taxable Income | 321,338 |
| Tax at Basic Rate (20%) | 7,540.2 |
| Tax at Higher Rate (40%) | 113,454.8 |
| Total Income Tax | 120,995 |
| Less: CIS Deducted | -0 |
| NI Class 4 (lower band) | 2,262 |
| NI Class 4 (upper band) | 5,672.76 |
| Total Tax + NI | 128,929.76 |
Self Assessment (SA103S)
| Amount | |
|---|---|
| Business name | Precision Code Trading |
| Accounting date | — |
| Turnover | 409,900 |
| Cost of goods | 18,540 |
| Other direct costs | 9,458 |
| Employee costs | 800 |
| Premises costs | 15,840 |
| Other expenses | 1,140 |
| Net profit/loss | 333,908 |
| Capital allowances | 0 |
| AIA / WDA claimed | 0 |
| Other tax adjustments | 0 |
| Taxable profit | 333,908 |
| VAT threshold note | Business income - if your annual turnover was below £90000 vat threshold |
| Net profit for tax calc | 333,908 |