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.

BST-scoped extract from Precision Code Ltd master data. Sales + purchases, 14 BST expense codes, no VAT/bank/payroll.

Trade: IT consultancy and software development

Summary

Status: RECONCILES
Featured scenario: bst-scenario-basic (Precision Code - basic sole trader)
Year end: 2027-04-05
Checks: 92 passed, 0 warnings, 0 failed
Reconciliation runs published: 9

Plausibility review: pass

Indicators match the headline: no VAT anywhere, turnover and profit on scale, capital spend excluded from P&L and claimed as allowances, bridge residue nil and tax charged on the taxable profit. Only note is the tapered nil personal allowance.

Personal allowance 0.00 (Income tax indicator): Consistent with taper at 226,508.00 income, but worth a glance that the taper is intended rather than a missing allowance. [note]

Read back by anthropic.claude-opus-5, 2026-09-06. The arithmetic checks below run first and decide the status.

Every run

Year end	Period	Scenario	Status
2027-04-05	Apr27	bst-brickwork-pro-nonvat	RECONCILES
2027-04-05	Apr27	bst-scenario-basic	RECONCILES
2027-04-05	Apr27	bst-sp-sixty	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	265508	265508	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	265508	265508	0	PASS
P&L: Total Sales = sum of monthly Sales sheets	409900	409900	0	PASS
P&L: Expense lines sum = Total	125852	125852	0	PASS
Purchases: cash journal total = expenses + direct costs + stock purchases + capitalised assets	178778	178777.75	-0.25	PASS
Purchases: business miles carried = the journals' miles	1365	1365	0	PASS
Purchases: mileage claimed = those miles at the tax year's approved rates	614.25	614.25	0	PASS
P&L: Motor Expenses = motoring paid for + the mileage claimed	7598.25	7598	-0.25	PASS
Opening Stock	10000	10000	0	PASS
Closing Stock	6000	6000	0	PASS
Stock: cost of sales = stock purchases + stock movement	10540	10540	0	PASS
Debtors & Creditors: owed by customers at the start of the year = the opening balance declared	10800	10800	0	PASS
Debtors & Creditors: Apr sales not yet received = that month's sales with no receipt recorded	33400	33400	0	PASS
Debtors & Creditors: May sales not yet received = that month's sales with no receipt recorded	32920	32920	0	PASS
Debtors & Creditors: Jun sales not yet received = that month's sales with no receipt recorded	35200	35200	0	PASS
Debtors & Creditors: Jul sales not yet received = that month's sales with no receipt recorded	33760	33760	0	PASS
Debtors & Creditors: Aug sales not yet received = that month's sales with no receipt recorded	36020	36020	0	PASS
Debtors & Creditors: Sep sales not yet received = that month's sales with no receipt recorded	33760	33760	0	PASS
Debtors & Creditors: Oct sales not yet received = that month's sales with no receipt recorded	35560	35560	0	PASS
Debtors & Creditors: Nov sales not yet received = that month's sales with no receipt recorded	35320	35320	0	PASS
Debtors & Creditors: Dec sales not yet received = that month's sales with no receipt recorded	32800	32800	0	PASS
Debtors & Creditors: Jan sales not yet received = that month's sales with no receipt recorded	35440	35440	0	PASS
Debtors & Creditors: Feb sales not yet received = that month's sales with no receipt recorded	34360	34360	0	PASS
Debtors & Creditors: Mar sales not yet received = that month's sales with no receipt recorded	31360	31360	0	PASS
Debtors & Creditors: amount owed by customers = the opening figure plus every month not yet received	420700	420700	0	PASS
Debtors & Creditors: owed to suppliers at the start of the year = the opening balance declared	2220	2220	0	PASS
Debtors & Creditors: Apr purchases still to be paid = that month's purchases with no payment recorded	10773	10773	0	PASS
Debtors & Creditors: May purchases still to be paid = that month's purchases with no payment recorded	12021	12021	0	PASS
Debtors & Creditors: Jun purchases still to be paid = that month's purchases with no payment recorded	14667	14667	0	PASS
Debtors & Creditors: Jul purchases still to be paid = that month's purchases with no payment recorded	14739	14739	0	PASS
Debtors & Creditors: Aug purchases still to be paid = that month's purchases with no payment recorded	10067	10067	0	PASS
Debtors & Creditors: Sep purchases still to be paid = that month's purchases with no payment recorded	10603	10603	0	PASS
Debtors & Creditors: Oct purchases still to be paid = that month's purchases with no payment recorded	48663	48663	0	PASS
Debtors & Creditors: Nov purchases still to be paid = that month's purchases with no payment recorded	12537	12537	0	PASS
Debtors & Creditors: Dec purchases still to be paid = that month's purchases with no payment recorded	15102	15102	0	PASS
Debtors & Creditors: Jan purchases still to be paid = that month's purchases with no payment recorded	10173	10173	0	PASS
Debtors & Creditors: Feb purchases still to be paid = that month's purchases with no payment recorded	10065	10065	0	PASS
Debtors & Creditors: Mar purchases still to be paid = that month's purchases with no payment recorded	9368	9368	0	PASS
Debtors & Creditors: amount owed to suppliers = the opening figure plus every month still to be paid	180998	180998	0	PASS
Fixed Assets: schedule total cost = asset additions	39000	39000	0	PASS
Fixed Assets: first addition recorded	1800	1800	0	PASS
Fixed Assets: AIA claimed = schedule cost x Admin AIA rate	39000	39000	0	PASS
Fixed Assets: Schedule capital allowance total = P&L Capital Allowances	39000	39000	0	PASS
P&L: Taxable Profit = Net Profit - Capital Allowances	226508	226508	0	PASS
Admin: Personal Allowance = tax data	12570	12570	0	PASS
Admin: Personal Allowance Taper Threshold = tax data	100000	100000	0	PASS
Admin: Basic Rate = tax data	0.2	0.2	0	PASS
Admin: Higher Rate = tax data	0.4	0.4	0	PASS
Admin: Additional Rate = tax data	0.45	0.45	0	PASS
Admin: Basic Band End = tax data	37700	37700	0	PASS
Admin: Higher Band Start = tax data	37701	37701	0	PASS
Admin: Higher Band End = tax data	125140	125140	0	PASS
Admin: NI Class 2 Rate = tax data	3.65	3.65	0	PASS
Admin: NI Class 2 Small Profits Threshold = tax data	7105	7105	0	PASS
Admin: NI Class 4 Lower Rate = tax data	0.06	0.06	0	PASS
Admin: NI Class 4 Lower Limit = tax data	12570	12570	0	PASS
Admin: NI Class 4 Upper Rate = tax data	0.02	0.02	0	PASS
Admin: NI Class 4 Upper Limit = tax data	50270	50270	0	PASS
Admin: AIA Rate = tax data	1	1	0	PASS
Admin: WDA Rate = tax data	0.14	0.14	0	PASS
Admin: Mileage Higher Rate Limit = tax data	10000	10000	0	PASS
Admin: Mileage Higher Rate Pence = tax data	0.45	0.45	0	PASS
Admin: Mileage Lower Rate Start = tax data	10001	10001	0	PASS
Admin: Mileage Lower Rate Pence = tax data	0.25	0.25	0	PASS
Admin: VAT Registration Threshold = tax data	90000	90000	0	PASS
Income Tax	88132	88131.6	-0.39999999999417923	PASS
NI Class 4 (lower)	2262	2262	0	PASS
Total Tax + NI	93918	93918.36	+0.3600000000005821	PASS
Tax: Personal allowance after taper	0	0	0	PASS
Tax: sheet applies the basic rate to the lower band	0.2	0.2	0	PASS
Tax: sheet applies the higher rate above the band	0.4	0.4	0	PASS
Tax: sheet applies the additional rate above the higher band	0.45	0.45	0	PASS
Tax: sheet splits the basic and higher bands at the basic band end	37700	37700	0	PASS
Tax: sheet splits the higher and additional bands at the higher band end	125140	125140	0	PASS
Tax at basic rate	7540	7540	0	PASS
P&L: tax charged = Income Tax sheet total less CIS deducted	88131.6	88131.6	0	PASS
Tax at higher rate	34976	34976	0	PASS
Tax at additional rate	45615.6	45615.6	0	PASS
Tax: Taxable = Profit - Allowance	226508	226508	0	PASS
Tax: IT = Basic + Higher + Additional	88131.6	88131.6	0	PASS
Tax: Total = IT + CIS deduction line + NI	93918.36	93918.36	0	PASS
SA103S: Turnover = P&L Sales	409900	409900	0	PASS
SA103S: Net profit close to P&L Net	265508	265508	0	PASS
SA103S: Profit for tax = Income Tax E5	226508	226508	0	PASS
P&L: Capital Allowances = SE Short chain	39000	39000	0	PASS
Accounting profit to tax profit bridge closes to zero	0	0	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	33	10,811.25
May	9	32,920.00	36	12,075.00
Jun	9	35,200.00	35	14,757.00
Jul	9	33,760.00	36	14,759.25
Aug	10	36,020.00	34	10,105.25
Sep	10	33,760.00	35	10,675.00
Oct	10	35,560.00	37	48,705.75
Nov	9	35,320.00	33	12,618.00
Dec	8	32,800.00	35	15,151.50
Jan	11	35,440.00	35	10,211.25
Feb	9	34,360.00	35	10,096.50
Mar	8	31,360.00	33	9,426.50
Year	111	409,900.00	417	179,392.25

Every entry

Sales journal: 111 entries, 409,900.00

Apr

Date	Customer	Account	Description	Code	Amount	Reference
2025-04-01	Beta Systems	4001	Software licence renewal	b	1,200.00	INV-1301
2025-04-03	FreshField Ltd	4001	Software monitoring licence	b	360.00	INV-2601
2025-04-05	CloudNine Ltd	4001	SaaS licence fee	b	600.00	INV-1401
2025-04-08	Cedar Systems	4000	Managed services	a	480.00	INV-2401
2025-04-10	Pinnacle Group	4000	Monthly support contract	a	720.00	INV-2201
2025-04-15	Acme Corp	4000	IT consultancy services	a	25,000.00	INV-1001
2025-04-18	TechStart Ltd	4000	IT consultancy retainer	a	2,400.00	INV-1101
2025-04-20	DataFlow Inc	4000	Ad-hoc consultancy project	a	1,800.00	INV-1201
2025-04-28	Horizon Analytics	4003	Data analytics commission	d	840.00	INV-2701

May

Date	Customer	Account	Description	Code	Amount	Reference
2025-05-03	FreshField Ltd	4001	Software monitoring licence	b	360.00	INV-2602
2025-05-05	CloudNine Ltd	4001	SaaS licence fee	b	600.00	INV-1402
2025-05-08	Cedar Systems	4000	Managed services	a	480.00	INV-2402
2025-05-10	Pinnacle Group	4000	Monthly support contract	a	720.00	INV-2202
2025-05-12	QuickFix IT	4000	IT support consultancy	a	960.00	INV-2001
2025-05-15	Acme Corp	4000	IT consultancy services	a	25,000.00	INV-1002
2025-05-16	Summit Training	4002	Technical training delivery	c	1,200.00	INV-2801
2025-05-18	TechStart Ltd	4000	IT consultancy retainer	a	2,400.00	INV-1102
2025-05-25	Oakridge Partners	4000	Quarterly consulting engagement	a	1,200.00	INV-2501

Jun

Date	Customer	Account	Description	Code	Amount	Reference
2025-06-03	FreshField Ltd	4001	Software monitoring licence	b	360.00	INV-2603
2025-06-05	CloudNine Ltd	4001	SaaS licence fee	b	600.00	INV-1403
2025-06-08	Cedar Systems	4000	Managed services	a	480.00	INV-2403
2025-06-10	Pinnacle Group	4000	Monthly support contract	a	720.00	INV-2203
2025-06-15	Acme Corp	4000	IT consultancy services	a	25,000.00	INV-1003
2025-06-18	TechStart Ltd	4000	IT consultancy retainer	a	2,400.00	INV-1103
2025-06-20	DataFlow Inc	4000	Ad-hoc consultancy project	a	1,800.00	INV-1202
2025-06-20	Gamma Ltd	4002	Advanced DevOps training course	c	2,400.00	INV-1501
2025-06-22	WidgetWorks	4000	Project consultancy	a	1,440.00	INV-2101

Jul

Date	Customer	Account	Description	Code	Amount	Reference
2025-07-01	Beta Systems	4001	Software licence renewal	b	1,200.00	INV-1302
2025-07-03	FreshField Ltd	4001	Software monitoring licence	b	360.00	INV-2604
2025-07-05	CloudNine Ltd	4001	SaaS licence fee	b	600.00	INV-1404
2025-07-08	Cedar Systems	4000	Managed services	a	480.00	INV-2404
2025-07-10	Pinnacle Group	4000	Monthly support contract	a	720.00	INV-2204
2025-07-14	NorthStar Digital	4000	Project delivery	a	2,160.00	INV-2301
2025-07-15	Acme Corp	4000	IT consultancy services	a	25,000.00	INV-1004
2025-07-18	TechStart Ltd	4000	IT consultancy retainer	a	2,400.00	INV-1104
2025-07-28	Horizon Analytics	4003	Data analytics commission	d	840.00	INV-2702

Aug

Date	Customer	Account	Description	Code	Amount	Reference
2025-08-01	Innovate UK	4004	Small business innovation grant	g	2,500.00	INV-1701
2025-08-03	FreshField Ltd	4001	Software monitoring licence	b	360.00	INV-2605
2025-08-05	CloudNine Ltd	4001	SaaS licence fee	b	600.00	INV-1405
2025-08-08	Cedar Systems	4000	Managed services	a	480.00	INV-2405
2025-08-10	Pinnacle Group	4000	Monthly support contract	a	720.00	INV-2205
2025-08-12	QuickFix IT	4000	IT support consultancy	a	960.00	INV-2002
2025-08-15	Acme Corp	4000	IT consultancy services	a	25,000.00	INV-1005
2025-08-18	TechStart Ltd	4000	IT consultancy retainer	a	2,400.00	INV-1105
2025-08-20	DataFlow Inc	4000	Ad-hoc consultancy project	a	1,800.00	INV-1203
2025-08-25	Oakridge Partners	4000	Quarterly consulting engagement	a	1,200.00	INV-2502

Sep

Date	Customer	Account	Description	Code	Amount	Reference
2025-09-03	FreshField Ltd	4001	Software monitoring licence	b	360.00	INV-2606
2025-09-05	CloudNine Ltd	4001	SaaS licence fee	b	600.00	INV-1406
2025-09-08	Cedar Systems	4000	Managed services	a	480.00	INV-2406
2025-09-10	Pinnacle Group	4000	Monthly support contract	a	720.00	INV-2206
2025-09-15	Acme Corp	4000	IT consultancy services	a	25,000.00	INV-1006
2025-09-16	Summit Training	4002	Technical training delivery	c	1,200.00	INV-2802
2025-09-18	TechStart Ltd	4000	IT consultancy retainer	a	2,400.00	INV-1106
2025-09-20	StartupHub	4002	Agile methodology workshop	c	960.00	INV-1504
2025-09-22	WidgetWorks	4000	Project consultancy	a	1,440.00	INV-2102
2025-09-25	Epsilon Partners	4003	Client referral commission	d	600.00	INV-1601

Oct

Date	Customer	Account	Description	Code	Amount	Reference
2025-10-01	Beta Systems	4001	Software licence renewal	b	1,200.00	INV-1303
2025-10-03	FreshField Ltd	4001	Software monitoring licence	b	360.00	INV-2607
2025-10-05	CloudNine Ltd	4001	SaaS licence fee	b	600.00	INV-1407
2025-10-08	Cedar Systems	4000	Managed services	a	480.00	INV-2407
2025-10-10	Pinnacle Group	4000	Monthly support contract	a	720.00	INV-2207
2025-10-14	NorthStar Digital	4000	Project delivery	a	2,160.00	INV-2302
2025-10-15	Acme Corp	4000	IT consultancy services	a	25,000.00	INV-1007
2025-10-18	TechStart Ltd	4000	IT consultancy retainer	a	2,400.00	INV-1107
2025-10-20	DataFlow Inc	4000	Ad-hoc consultancy project	a	1,800.00	INV-1204
2025-10-28	Horizon Analytics	4003	Data analytics commission	d	840.00	INV-2703

Nov

Date	Customer	Account	Description	Code	Amount	Reference
2025-11-03	FreshField Ltd	4001	Software monitoring licence	b	360.00	INV-2608
2025-11-05	CloudNine Ltd	4001	SaaS licence fee	b	600.00	INV-1408
2025-11-08	Cedar Systems	4000	Managed services	a	480.00	INV-2408
2025-11-10	Pinnacle Group	4000	Monthly support contract	a	720.00	INV-2208
2025-11-12	QuickFix IT	4000	IT support consultancy	a	960.00	INV-2003
2025-11-15	Acme Corp	4000	IT consultancy services	a	25,000.00	INV-1008
2025-11-18	TechStart Ltd	4000	IT consultancy retainer	a	2,400.00	INV-1108
2025-11-20	Delta PLC	4002	Cloud architecture workshop	c	3,600.00	INV-1502
2025-11-25	Oakridge Partners	4000	Quarterly consulting engagement	a	1,200.00	INV-2503

Dec

Date	Customer	Account	Description	Code	Amount	Reference
2025-12-03	FreshField Ltd	4001	Software monitoring licence	b	360.00	INV-2609
2025-12-05	CloudNine Ltd	4001	SaaS licence fee	b	600.00	INV-1409
2025-12-08	Cedar Systems	4000	Managed services	a	480.00	INV-2409
2025-12-10	Pinnacle Group	4000	Monthly support contract	a	720.00	INV-2209
2025-12-15	Acme Corp	4000	IT consultancy services	a	25,000.00	INV-1009
2025-12-18	TechStart Ltd	4000	IT consultancy retainer	a	2,400.00	INV-1109
2025-12-20	DataFlow Inc	4000	Ad-hoc consultancy project	a	1,800.00	INV-1205
2025-12-22	WidgetWorks	4000	Project consultancy	a	1,440.00	INV-2103

Jan

Date	Customer	Account	Description	Code	Amount	Reference
2026-01-01	Beta Systems	4001	Software licence renewal	b	1,200.00	INV-1304
2026-01-03	FreshField Ltd	4001	Software monitoring licence	b	360.00	INV-2610
2026-01-05	CloudNine Ltd	4001	SaaS licence fee	b	600.00	INV-1410
2026-01-08	Cedar Systems	4000	Managed services	a	480.00	INV-2410
2026-01-10	Pinnacle Group	4000	Monthly support contract	a	720.00	INV-2210
2026-01-14	NorthStar Digital	4000	Project delivery	a	2,160.00	INV-2303
2026-01-15	Acme Corp	4000	IT consultancy services	a	25,000.00	INV-1010
2026-01-16	Summit Training	4002	Technical training delivery	c	1,200.00	INV-2803
2026-01-18	TechStart Ltd	4000	IT consultancy retainer	a	2,400.00	INV-1110
2026-01-25	Lambda Corp	4003	Client referral commission	d	480.00	INV-1602
2026-01-28	Horizon Analytics	4003	Data analytics commission	d	840.00	INV-2704

Feb

Date	Customer	Account	Description	Code	Amount	Reference
2026-02-03	FreshField Ltd	4001	Software monitoring licence	b	360.00	INV-2611
2026-02-05	CloudNine Ltd	4001	SaaS licence fee	b	600.00	INV-1411
2026-02-08	Cedar Systems	4000	Managed services	a	480.00	INV-2411
2026-02-10	Pinnacle Group	4000	Monthly support contract	a	720.00	INV-2211
2026-02-15	Acme Corp	4000	IT consultancy services	a	25,000.00	INV-1011
2026-02-18	TechStart Ltd	4000	IT consultancy retainer	a	2,400.00	INV-1111
2026-02-20	DataFlow Inc	4000	Ad-hoc consultancy project	a	1,800.00	INV-1206
2026-02-20	MegaCorp	4002	Security awareness training	c	1,800.00	INV-1503
2026-02-25	Oakridge Partners	4000	Quarterly consulting engagement	a	1,200.00	INV-2504

Mar

Date	Customer	Account	Description	Code	Amount	Reference
2026-03-03	FreshField Ltd	4001	Software monitoring licence	b	360.00	INV-2612
2026-03-05	CloudNine Ltd	4001	SaaS licence fee	b	600.00	INV-1412
2026-03-08	Cedar Systems	4000	Managed services	a	480.00	INV-2412
2026-03-10	Pinnacle Group	4000	Monthly support contract	a	720.00	INV-2212
2026-03-15	Acme Corp	4000	IT consultancy services	a	25,000.00	INV-1012
2026-03-18	TechStart Ltd	4000	IT consultancy retainer	a	2,400.00	INV-1112
2026-03-22	WidgetWorks	4000	Project consultancy	a	1,440.00	INV-2104
2026-03-31	Zeta Corp	4005	Bad debt written off	o	360.00	CN-1801

Purchase journal: 417 entries, 179,392.25

Apr

Date	Supplier	Account	Description	Code	Amount	Mileage	Reference
2025-04-01	WorkSpace Ltd	5200	Monthly office rent	p	1,200.00
2025-04-01	Microsoft	5501	Microsoft 365 subscription	g	30.00
2025-04-01	Slack	5501	Slack team subscription	g	15.00
2025-04-01	GitHub	5002	GitHub Team subscription	o	45.00
2025-04-01	Hiscox	5700	Professional indemnity insurance	o	1,440.00
2025-04-01	Cloudflare	5002	CDN and DNS services	o	24.00
2025-04-01	Zoom	5501	Video conferencing subscription	g	18.00
2025-04-03	AWS	5002	Cloud hosting charges	o	180.00
2025-04-03	Argos	5401	Miscellaneous office items	o	22.00
2025-04-05	Ryman	5401	Stationery supplies	o	24.00
2025-04-05	BP	5601	Fuel for company vehicle	m	180.00
2025-04-05	DigitalOcean	5002	Cloud VPS hosting	o	36.00
2025-04-08	National Rail	5600	Train ticket client meeting	t	48.00
2025-04-10	Amazon	5401	Office supplies	o	36.00
2025-04-10	Xerox	5701	Printer lease payment	o	180.00
2025-04-10	TechParts	5000	Hardware components for resale	s	600.00
2025-04-12	NCP	5601	Parking charges	m	18.00
2025-04-14	Toolstation	5401	Assorted fixings and parts	o	42.00
2025-04-14	Uber	5600	Taxi to client site	t	24.00
2025-04-14	Costa Coffee	5600	Client meeting refreshments	t	12.00
2025-04-15	Shell	5601	Fuel for company vehicle	m	150.00
2025-04-15	Royal Mail	5501	Postage	g	12.00
2025-04-18	Jet	5601	Fuel for company vehicle	m	96.00
2025-04-20	BT Business	5501	Telephone line rental	g	60.00
2025-04-20	Office Maintenance Ltd	5400	Premises maintenance and repairs	r	120.00
2025-04-21	Greggs	5600	Working lunch	t	8.00
2025-04-22	Screwfix	5401	Miscellaneous supplies	o	18.00
2025-04-25	Wilko	5401	Cleaning and kitchen supplies	o	15.00
2025-04-25	Mileage claim	5601	Business mileage to Manchester	m	38.25	85.00
2025-04-28	Shell	5601	Additional fuel purchase	m	120.00
2025-04-30	Smith & Co	5800	Monthly accountancy retainer	l	300.00
2025-04-30	Alice Johnson	5101	Salary Apr 2025	e	3,500.00		PAY-EMP001-2025-04
2025-04-30	Bob Williams	5101	Salary Apr 2025	e	2,200.00		PAY-EMP002-2025-04

May

Date	Supplier	Account	Description	Code	Amount	Reference	Mileage
2025-05-01	WorkSpace Ltd	5200	Monthly office rent	p	1,200.00
2025-05-01	Microsoft	5501	Microsoft 365 subscription	g	30.00
2025-05-01	Slack	5501	Slack team subscription	g	15.00
2025-05-01	GitHub	5002	GitHub Team subscription	o	45.00
2025-05-01	Cloudflare	5002	CDN and DNS services	o	24.00
2025-05-01	Zoom	5501	Video conferencing subscription	g	18.00
2025-05-03	AWS	5002	Cloud hosting charges	o	180.00
2025-05-03	Argos	5401	Miscellaneous office items	o	22.00
2025-05-05	Ryman	5401	Stationery supplies	o	24.00
2025-05-05	BP	5601	Fuel for company vehicle	m	180.00
2025-05-06	Trainline	5600	Advance train ticket	t	60.00
2025-05-08	National Rail	5600	Train ticket client meeting	t	48.00
2025-05-08	Hilti	5301	Power tool hire	o	240.00
2025-05-10	Amazon	5401	Office supplies	o	36.00
2025-05-10	Google Ads	5500	PPC advertising campaign	a	600.00
2025-05-12	NCP	5601	Parking charges	m	18.00
2025-05-14	Uber	5600	Taxi to client site	t	24.00
2025-05-14	Costa Coffee	5600	Client meeting refreshments	t	12.00
2025-05-15	Shell	5601	Fuel for company vehicle	m	150.00
2025-05-15	Royal Mail	5501	Postage	g	12.00
2025-05-15	ComponentsDirect	5000	Electronic components	s	480.00
2025-05-15	Dell	5900	New laptop for development	f	1,800.00	PUR-FA-001
2025-05-16	WHSmith	5501	Magazines and stationery	g	18.00
2025-05-18	Jet	5601	Fuel for company vehicle	m	96.00
2025-05-20	BT Business	5501	Telephone line rental	g	60.00
2025-05-20	ParcelForce	5300	Equipment delivery	o	180.00
2025-05-20	CableCo	5000	Cabling and connectors	s	240.00
2025-05-21	Greggs	5600	Working lunch	t	8.00
2025-05-22	Screwfix	5401	Miscellaneous supplies	o	18.00
2025-05-22	Halfords	5601	Vehicle maintenance supplies	m	48.00
2025-05-25	Wilko	5401	Cleaning and kitchen supplies	o	15.00
2025-05-25	Mileage claim	5601	Business mileage to Birmingham	m	54.00		120.00
2025-05-28	Shell	5601	Additional fuel purchase	m	120.00
2025-05-31	Smith & Co	5800	Monthly accountancy retainer	l	300.00
2025-05-31	Alice Johnson	5101	Salary May 2025	e	3,500.00	PAY-EMP001-2025-05
2025-05-31	Bob Williams	5101	Salary May 2025	e	2,200.00	PAY-EMP002-2025-05

Jun

Date	Supplier	Account	Description	Code	Amount	Reference	Mileage
2025-06-01	WorkSpace Ltd	5200	Monthly office rent	p	1,200.00
2025-06-01	Microsoft	5501	Microsoft 365 subscription	g	30.00
2025-06-01	Slack	5501	Slack team subscription	g	15.00
2025-06-01	GitHub	5002	GitHub Team subscription	o	45.00
2025-06-01	Cloudflare	5002	CDN and DNS services	o	24.00
2025-06-01	Zoom	5501	Video conferencing subscription	g	18.00
2025-06-03	AWS	5002	Cloud hosting charges	o	180.00
2025-06-03	Argos	5401	Miscellaneous office items	o	22.00
2025-06-05	Ryman	5401	Stationery supplies	o	24.00
2025-06-05	BP	5601	Fuel for company vehicle	m	180.00
2025-06-05	DigitalOcean	5002	Cloud VPS hosting	o	36.00
2025-06-08	National Rail	5600	Train ticket client meeting	t	48.00
2025-06-10	Amazon	5401	Office supplies	o	36.00
2025-06-10	Vistaprint	5501	Business cards and flyers	g	96.00
2025-06-12	NCP	5601	Parking charges	m	18.00
2025-06-14	Toolstation	5401	Assorted fixings and parts	o	30.00
2025-06-14	Uber	5600	Taxi to client site	t	24.00
2025-06-14	Costa Coffee	5600	Client meeting refreshments	t	12.00
2025-06-15	Shell	5601	Fuel for company vehicle	m	150.00
2025-06-15	Royal Mail	5501	Postage	g	12.00
2025-06-15	BuildTech Solutions	5001	Sub-contractor network installation	d	5,000.00	PUR-CIS-001
2025-06-18	Premier Inn	5600	Hotel for London client meeting	t	180.00
2025-06-18	ElectroParts	5000	Specialist electronic components	s	360.00
2025-06-18	Jet	5601	Fuel for company vehicle	m	96.00
2025-06-20	BT Business	5501	Telephone line rental	g	60.00
2025-06-21	Greggs	5600	Working lunch	t	8.00
2025-06-22	Screwfix	5401	Miscellaneous supplies	o	18.00
2025-06-25	EnergySupply	5201	Quarterly utility bill	p	360.00
2025-06-25	Wilko	5401	Cleaning and kitchen supplies	o	15.00
2025-06-25	Mileage claim	5601	Business mileage to London	m	90.00		200.00
2025-06-28	Shell	5601	Additional fuel purchase	m	120.00
2025-06-30	Smith & Co	5800	Monthly accountancy retainer	l	300.00
2025-06-30	Directors loan	5803	Directors loan interest	i	250.00	PUR-INT-001
2025-06-30	Alice Johnson	5101	Salary Jun 2025	e	3,500.00	PAY-EMP001-2025-06
2025-06-30	Bob Williams	5101	Salary Jun 2025	e	2,200.00	PAY-EMP002-2025-06

Jul

Date	Supplier	Account	Description	Code	Amount	Reference	Mileage
2025-07-01	WorkSpace Ltd	5200	Monthly office rent	p	1,200.00
2025-07-01	Microsoft	5501	Microsoft 365 subscription	g	30.00
2025-07-01	Slack	5501	Slack team subscription	g	15.00
2025-07-01	GitHub	5002	GitHub Team subscription	o	45.00
2025-07-01	J. Smith Consulting	5802	Goodwill amortisation	o	3,000.00
2025-07-01	Cloudflare	5002	CDN and DNS services	o	24.00
2025-07-01	Zoom	5501	Video conferencing subscription	g	18.00
2025-07-03	AWS	5002	Cloud hosting charges	o	180.00
2025-07-03	Argos	5401	Miscellaneous office items	o	22.00
2025-07-05	Ryman	5401	Stationery supplies	o	24.00
2025-07-05	LinkedIn	5500	Sponsored content campaign	a	480.00
2025-07-05	BP	5601	Fuel for company vehicle	m	180.00
2025-07-08	National Rail	5600	Train ticket client meeting	t	48.00
2025-07-10	Amazon	5401	Office supplies	o	36.00
2025-07-10	Xerox	5701	Printer lease payment	o	180.00
2025-07-10	TechParts	5000	Hardware components for resale	s	720.00
2025-07-12	NCP	5601	Parking charges	m	18.00
2025-07-12	ToolHire	5301	Equipment hire for installation	o	480.00
2025-07-14	Uber	5600	Taxi to client site	t	24.00
2025-07-14	Costa Coffee	5600	Client meeting refreshments	t	12.00
2025-07-15	Shell	5601	Fuel for company vehicle	m	150.00
2025-07-15	Royal Mail	5501	Postage	g	12.00
2025-07-15	IKEA	5900	Office furniture	f	1,200.00	PUR-FA-003
2025-07-16	WHSmith	5501	Magazines and stationery	g	24.00
2025-07-18	Jet	5601	Fuel for company vehicle	m	96.00
2025-07-20	BT Business	5501	Telephone line rental	g	60.00
2025-07-20	DHL	5300	International courier	o	120.00
2025-07-20	Office Maintenance Ltd	5400	Premises maintenance and repairs	r	180.00
2025-07-21	Greggs	5600	Working lunch	t	8.00
2025-07-22	Screwfix	5401	Miscellaneous supplies	o	18.00
2025-07-25	Wilko	5401	Cleaning and kitchen supplies	o	15.00
2025-07-25	Mileage claim	5601	Business mileage to Leeds	m	20.25		45.00
2025-07-28	Shell	5601	Additional fuel purchase	m	120.00
2025-07-31	Smith & Co	5800	Monthly accountancy retainer	l	300.00
2025-07-31	Alice Johnson	5101	Salary Jul 2025	e	3,500.00	PAY-EMP001-2025-07
2025-07-31	Bob Williams	5101	Salary Jul 2025	e	2,200.00	PAY-EMP002-2025-07

Aug

Date	Supplier	Account	Description	Code	Amount	Mileage	Reference
2025-08-01	WorkSpace Ltd	5200	Monthly office rent	p	1,200.00
2025-08-01	Microsoft	5501	Microsoft 365 subscription	g	30.00
2025-08-01	Slack	5501	Slack team subscription	g	15.00
2025-08-01	GitHub	5002	GitHub Team subscription	o	45.00
2025-08-01	Cloudflare	5002	CDN and DNS services	o	24.00
2025-08-01	Zoom	5501	Video conferencing subscription	g	18.00
2025-08-03	AWS	5002	Cloud hosting charges	o	180.00
2025-08-03	Argos	5401	Miscellaneous office items	o	22.00
2025-08-05	Ryman	5401	Stationery supplies	o	24.00
2025-08-05	BP	5601	Fuel for company vehicle	m	180.00
2025-08-05	DigitalOcean	5002	Cloud VPS hosting	o	36.00
2025-08-06	Trainline	5600	Advance train ticket	t	48.00
2025-08-08	National Rail	5600	Train ticket client meeting	t	48.00
2025-08-10	Amazon	5401	Office supplies	o	36.00
2025-08-12	NCP	5601	Parking charges	m	18.00
2025-08-14	Toolstation	5401	Assorted fixings and parts	o	48.00
2025-08-14	Uber	5600	Taxi to client site	t	24.00
2025-08-14	Costa Coffee	5600	Client meeting refreshments	t	12.00
2025-08-15	Shell	5601	Fuel for company vehicle	m	150.00
2025-08-15	Royal Mail	5501	Postage	g	12.00
2025-08-15	ComponentsDirect	5000	Electronic components	s	360.00
2025-08-18	PC Repair Shop	5400	Laptop screen repair	r	240.00
2025-08-18	Jet	5601	Fuel for company vehicle	m	96.00
2025-08-20	BT Business	5501	Telephone line rental	g	60.00
2025-08-20	Casual worker	5101	Temporary labour	e	800.00
2025-08-20	CableCo	5000	Cabling and connectors	s	180.00
2025-08-21	Greggs	5600	Working lunch	t	8.00
2025-08-22	Screwfix	5401	Miscellaneous supplies	o	18.00
2025-08-25	Wilko	5401	Cleaning and kitchen supplies	o	15.00
2025-08-25	Mileage claim	5601	Business mileage to Manchester	m	38.25	85.00
2025-08-28	Shell	5601	Additional fuel purchase	m	120.00
2025-08-31	Smith & Co	5800	Monthly accountancy retainer	l	300.00
2025-08-31	Alice Johnson	5101	Salary Aug 2025	e	3,500.00		PAY-EMP001-2025-08
2025-08-31	Bob Williams	5101	Salary Aug 2025	e	2,200.00		PAY-EMP002-2025-08

Sep

Date	Supplier	Account	Description	Code	Amount	Mileage	Reference
2025-09-01	WorkSpace Ltd	5200	Monthly office rent	p	1,200.00
2025-09-01	Microsoft	5501	Microsoft 365 subscription	g	30.00
2025-09-01	Slack	5501	Slack team subscription	g	15.00
2025-09-01	GitHub	5002	GitHub Team subscription	o	45.00
2025-09-01	Cloudflare	5002	CDN and DNS services	o	24.00
2025-09-01	Zoom	5501	Video conferencing subscription	g	18.00
2025-09-03	AWS	5002	Cloud hosting charges	o	180.00
2025-09-03	Argos	5401	Miscellaneous office items	o	22.00
2025-09-05	Ryman	5401	Stationery supplies	o	24.00
2025-09-05	BP	5601	Fuel for company vehicle	m	180.00
2025-09-08	National Rail	5600	Train ticket client meeting	t	48.00
2025-09-08	Hilti	5301	Power tool hire	o	360.00
2025-09-10	Amazon	5401	Office supplies	o	36.00
2025-09-10	Royal Mail	5300	Special delivery courier	o	96.00
2025-09-12	NCP	5601	Parking charges	m	18.00
2025-09-14	Uber	5600	Taxi to client site	t	24.00
2025-09-14	Costa Coffee	5600	Client meeting refreshments	t	12.00
2025-09-15	Shell	5601	Fuel for company vehicle	m	150.00
2025-09-15	Royal Mail	5501	Postage	g	12.00
2025-09-15	Jones Solicitors	5800	Contract review and legal advice	l	960.00
2025-09-16	WHSmith	5501	Magazines and stationery	g	12.00
2025-09-18	ElectroParts	5000	Specialist electronic components	s	240.00
2025-09-18	Jet	5601	Fuel for company vehicle	m	96.00
2025-09-20	BT Business	5501	Telephone line rental	g	60.00
2025-09-21	Greggs	5600	Working lunch	t	8.00
2025-09-22	Screwfix	5401	Miscellaneous supplies	o	18.00
2025-09-22	Halfords	5601	Vehicle maintenance supplies	m	72.00
2025-09-25	EnergySupply	5201	Quarterly utility bill	p	300.00
2025-09-25	Wilko	5401	Cleaning and kitchen supplies	o	15.00
2025-09-25	Mileage claim	5601	Business mileage to Bristol	m	72.00	160.00
2025-09-28	Shell	5601	Additional fuel purchase	m	120.00
2025-09-30	Smith & Co	5800	Monthly accountancy retainer	l	300.00
2025-09-30	Directors loan	5803	Directors loan interest	i	208.00		PUR-INT-002
2025-09-30	Alice Johnson	5101	Salary Sep 2025	e	3,500.00		PAY-EMP001-2025-09
2025-09-30	Bob Williams	5101	Salary Sep 2025	e	2,200.00		PAY-EMP002-2025-09

Oct

Date	Supplier	Account	Description	Code	Amount	Mileage	Reference
2025-10-01	WorkSpace Ltd	5200	Monthly office rent	p	1,200.00
2025-10-01	Microsoft	5501	Microsoft 365 subscription	g	30.00
2025-10-01	Slack	5501	Slack team subscription	g	15.00
2025-10-01	GitHub	5002	GitHub Team subscription	o	45.00
2025-10-01	Simply Business	5700	Contents insurance renewal	o	360.00
2025-10-01	Cloudflare	5002	CDN and DNS services	o	24.00
2025-10-01	Zoom	5501	Video conferencing subscription	g	18.00
2025-10-03	AWS	5002	Cloud hosting charges	o	180.00
2025-10-03	Argos	5401	Miscellaneous office items	o	22.00
2025-10-05	Ryman	5401	Stationery supplies	o	24.00
2025-10-05	BP	5601	Fuel for company vehicle	m	180.00
2025-10-05	DigitalOcean	5002	Cloud VPS hosting	o	36.00
2025-10-08	National Rail	5600	Train ticket client meeting	t	48.00
2025-10-10	Amazon	5401	Office supplies	o	36.00
2025-10-10	Xerox	5701	Printer lease payment	o	180.00
2025-10-10	TechParts	5000	Hardware components for resale	s	480.00
2025-10-10	Google Ads	5500	PPC advertising campaign Q3	a	1,800.00
2025-10-12	NCP	5601	Parking charges	m	18.00
2025-10-14	Toolstation	5401	Assorted fixings and parts	o	36.00
2025-10-14	Uber	5600	Taxi to client site	t	24.00
2025-10-14	Costa Coffee	5600	Client meeting refreshments	t	12.00
2025-10-15	Shell	5601	Fuel for company vehicle	m	150.00
2025-10-15	Royal Mail	5501	Postage	g	12.00
2025-10-15	TechExpo	5500	Exhibition stand and materials	a	1,200.00
2025-10-18	Premier Inn	5600	Hotel for Birmingham meeting	t	120.00
2025-10-18	Jet	5601	Fuel for company vehicle	m	96.00
2025-10-20	BT Business	5501	Telephone line rental	g	60.00
2025-10-20	Office Maintenance Ltd	5400	Premises maintenance and repairs	r	96.00
2025-10-21	Greggs	5600	Working lunch	t	8.00
2025-10-22	Screwfix	5401	Miscellaneous supplies	o	18.00
2025-10-25	Wilko	5401	Cleaning and kitchen supplies	o	15.00
2025-10-25	Mileage claim	5601	Business mileage to Sheffield	m	42.75	95.00
2025-10-25	Ford	5900	Ford Transit Custom van	f	36,000.00		PUR-FA-002
2025-10-28	Shell	5601	Additional fuel purchase	m	120.00
2025-10-31	Smith & Co	5800	Monthly accountancy retainer	l	300.00
2025-10-31	Alice Johnson	5101	Salary Oct 2025	e	3,500.00		PAY-EMP001-2025-10
2025-10-31	Bob Williams	5101	Salary Oct 2025	e	2,200.00		PAY-EMP002-2025-10

Nov

Date	Supplier	Account	Description	Code	Amount	Reference	Mileage
2025-11-01	WorkSpace Ltd	5200	Monthly office rent	p	1,200.00
2025-11-01	Microsoft	5501	Microsoft 365 subscription	g	30.00
2025-11-01	Slack	5501	Slack team subscription	g	15.00
2025-11-01	GitHub	5002	GitHub Team subscription	o	45.00
2025-11-01	Cloudflare	5002	CDN and DNS services	o	24.00
2025-11-01	Zoom	5501	Video conferencing subscription	g	18.00
2025-11-03	AWS	5002	Cloud hosting charges	o	180.00
2025-11-03	Argos	5401	Miscellaneous office items	o	22.00
2025-11-05	Ryman	5401	Stationery supplies	o	24.00
2025-11-05	BP	5601	Fuel for company vehicle	m	180.00
2025-11-06	Trainline	5600	Advance train ticket	t	72.00
2025-11-08	National Rail	5600	Train ticket client meeting	t	48.00
2025-11-10	Amazon	5401	Office supplies	o	36.00
2025-11-12	NCP	5601	Parking charges	m	18.00
2025-11-14	Uber	5600	Taxi to client site	t	24.00
2025-11-14	Costa Coffee	5600	Client meeting refreshments	t	12.00
2025-11-15	Shell	5601	Fuel for company vehicle	m	150.00
2025-11-15	Royal Mail	5501	Postage	g	12.00
2025-11-15	ComponentsDirect	5000	Electronic components	s	540.00
2025-11-15	BuildTech Solutions	5001	Sub-contractor cabling works	d	3,000.00	PUR-CIS-002
2025-11-16	WHSmith	5501	Magazines and stationery	g	30.00
2025-11-18	Jet	5601	Fuel for company vehicle	m	96.00
2025-11-20	BT Business	5501	Telephone line rental	g	60.00
2025-11-20	ParcelForce	5300	Equipment delivery	o	240.00
2025-11-20	CableCo	5000	Cabling and connectors	s	300.00
2025-11-21	Greggs	5600	Working lunch	t	8.00
2025-11-22	Screwfix	5401	Miscellaneous supplies	o	18.00
2025-11-25	Wilko	5401	Cleaning and kitchen supplies	o	15.00
2025-11-25	Mileage claim	5601	Business mileage to London	m	81.00		180.00
2025-11-28	Shell	5601	Additional fuel purchase	m	120.00
2025-11-30	Smith & Co	5800	Monthly accountancy retainer	l	300.00
2025-11-30	Alice Johnson	5101	Salary Nov 2025	e	3,500.00	PAY-EMP001-2025-11
2025-11-30	Bob Williams	5101	Salary Nov 2025	e	2,200.00	PAY-EMP002-2025-11

Dec

Date	Supplier	Account	Description	Code	Amount	Mileage	Reference
2025-12-01	WorkSpace Ltd	5200	Monthly office rent	p	1,200.00
2025-12-01	Microsoft	5501	Microsoft 365 subscription	g	30.00
2025-12-01	Slack	5501	Slack team subscription	g	15.00
2025-12-01	GitHub	5002	GitHub Team subscription	o	45.00
2025-12-01	Cloudflare	5002	CDN and DNS services	o	24.00
2025-12-01	Zoom	5501	Video conferencing subscription	g	18.00
2025-12-03	AWS	5002	Cloud hosting charges	o	180.00
2025-12-03	Argos	5401	Miscellaneous office items	o	22.00
2025-12-05	Ryman	5401	Stationery supplies	o	24.00
2025-12-05	BP	5601	Fuel for company vehicle	m	180.00
2025-12-05	DigitalOcean	5002	Cloud VPS hosting	o	36.00
2025-12-08	National Rail	5600	Train ticket client meeting	t	48.00
2025-12-10	Amazon	5401	Office supplies	o	36.00
2025-12-10	Vistaprint	5501	Business cards and flyers	g	120.00
2025-12-12	NCP	5601	Parking charges	m	18.00
2025-12-14	Toolstation	5401	Assorted fixings and parts	o	24.00
2025-12-14	Uber	5600	Taxi to client site	t	24.00
2025-12-14	Costa Coffee	5600	Client meeting refreshments	t	12.00
2025-12-15	Shell	5601	Fuel for company vehicle	m	150.00
2025-12-15	Royal Mail	5501	Postage	g	12.00
2025-12-15	Code Club UK	5801	Charitable donation	b	500.00
2025-12-18	ElectroParts	5000	Specialist electronic components	s	480.00
2025-12-18	Jet	5601	Fuel for company vehicle	m	96.00
2025-12-20	BT Business	5501	Telephone line rental	g	60.00
2025-12-21	Greggs	5600	Working lunch	t	8.00
2025-12-22	Screwfix	5401	Miscellaneous supplies	o	18.00
2025-12-25	EnergySupply	5201	Quarterly utility bill	p	420.00
2025-12-25	Wilko	5401	Cleaning and kitchen supplies	o	15.00
2025-12-25	Mileage claim	5601	Business mileage to Various	m	49.50	110.00
2025-12-28	Shell	5601	Additional fuel purchase	m	120.00
2025-12-31	Smith & Co	5800	Monthly accountancy retainer	l	300.00
2025-12-31	Director	5100	Director fees (non-PAYE)	o	5,000.00
2025-12-31	Directors loan	5803	Directors loan interest	i	167.00		PUR-INT-003
2025-12-31	Alice Johnson	5101	Salary Dec 2025	e	3,500.00		PAY-EMP001-2025-12
2025-12-31	Bob Williams	5101	Salary Dec 2025	e	2,200.00		PAY-EMP002-2025-12

Jan

Date	Supplier	Account	Description	Code	Amount	Mileage	Reference
2026-01-01	WorkSpace Ltd	5200	Monthly office rent	p	1,200.00
2026-01-01	Microsoft	5501	Microsoft 365 subscription	g	30.00
2026-01-01	Slack	5501	Slack team subscription	g	15.00
2026-01-01	GitHub	5002	GitHub Team subscription	o	45.00
2026-01-01	Cloudflare	5002	CDN and DNS services	o	24.00
2026-01-01	Zoom	5501	Video conferencing subscription	g	18.00
2026-01-03	AWS	5002	Cloud hosting charges	o	180.00
2026-01-03	Argos	5401	Miscellaneous office items	o	22.00
2026-01-05	Ryman	5401	Stationery supplies	o	24.00
2026-01-05	LinkedIn	5500	Sponsored content campaign	a	480.00
2026-01-05	BP	5601	Fuel for company vehicle	m	180.00
2026-01-08	National Rail	5600	Train ticket client meeting	t	48.00
2026-01-08	Hilti	5301	Power tool hire	o	180.00
2026-01-10	Amazon	5401	Office supplies	o	36.00
2026-01-10	Xerox	5701	Printer lease payment	o	180.00
2026-01-10	TechParts	5000	Hardware components for resale	s	600.00
2026-01-12	NCP	5601	Parking charges	m	18.00
2026-01-14	Uber	5600	Taxi to client site	t	24.00
2026-01-14	Costa Coffee	5600	Client meeting refreshments	t	12.00
2026-01-15	Shell	5601	Fuel for company vehicle	m	150.00
2026-01-15	Royal Mail	5501	Postage	g	12.00
2026-01-16	WHSmith	5501	Magazines and stationery	g	18.00
2026-01-18	Jet	5601	Fuel for company vehicle	m	96.00
2026-01-20	BT Business	5501	Telephone line rental	g	60.00
2026-01-20	DHL	5300	International courier	o	180.00
2026-01-20	Office Maintenance Ltd	5400	Premises maintenance and repairs	r	144.00
2026-01-21	Greggs	5600	Working lunch	t	8.00
2026-01-22	Screwfix	5401	Miscellaneous supplies	o	18.00
2026-01-22	Halfords	5601	Vehicle maintenance supplies	m	36.00
2026-01-25	Wilko	5401	Cleaning and kitchen supplies	o	15.00
2026-01-25	Mileage claim	5601	Business mileage to Manchester	m	38.25	85.00
2026-01-28	Shell	5601	Additional fuel purchase	m	120.00
2026-01-31	Smith & Co	5800	Monthly accountancy retainer	l	300.00
2026-01-31	Alice Johnson	5101	Salary Jan 2026	e	3,500.00		PAY-EMP001-2026-01
2026-01-31	Bob Williams	5101	Salary Jan 2026	e	2,200.00		PAY-EMP002-2026-01

Feb

Date	Supplier	Account	Description	Code	Amount	Mileage	Reference
2026-02-01	WorkSpace Ltd	5200	Monthly office rent	p	1,200.00
2026-02-01	Microsoft	5501	Microsoft 365 subscription	g	30.00
2026-02-01	Slack	5501	Slack team subscription	g	15.00
2026-02-01	GitHub	5002	GitHub Team subscription	o	45.00
2026-02-01	Cloudflare	5002	CDN and DNS services	o	24.00
2026-02-01	Zoom	5501	Video conferencing subscription	g	18.00
2026-02-03	AWS	5002	Cloud hosting charges	o	180.00
2026-02-03	Argos	5401	Miscellaneous office items	o	22.00
2026-02-05	Ryman	5401	Stationery supplies	o	24.00
2026-02-05	BP	5601	Fuel for company vehicle	m	180.00
2026-02-05	DigitalOcean	5002	Cloud VPS hosting	o	36.00
2026-02-06	Trainline	5600	Advance train ticket	t	36.00
2026-02-08	National Rail	5600	Train ticket client meeting	t	48.00
2026-02-10	Amazon	5401	Office supplies	o	36.00
2026-02-12	NCP	5601	Parking charges	m	18.00
2026-02-12	ToolHire	5301	Equipment hire for installation	o	360.00
2026-02-14	Toolstation	5401	Assorted fixings and parts	o	18.00
2026-02-14	Uber	5600	Taxi to client site	t	24.00
2026-02-14	Costa Coffee	5600	Client meeting refreshments	t	12.00
2026-02-15	Shell	5601	Fuel for company vehicle	m	150.00
2026-02-15	Royal Mail	5501	Postage	g	12.00
2026-02-15	ComponentsDirect	5000	Electronic components	s	420.00
2026-02-18	PC Repair Shop	5400	Desktop motherboard replacement	r	360.00
2026-02-18	Premier Inn	5600	Hotel for two-day workshop	t	240.00
2026-02-18	Jet	5601	Fuel for company vehicle	m	96.00
2026-02-20	BT Business	5501	Telephone line rental	g	60.00
2026-02-20	CableCo	5000	Cabling and connectors	s	240.00
2026-02-21	Greggs	5600	Working lunch	t	8.00
2026-02-22	Screwfix	5401	Miscellaneous supplies	o	18.00
2026-02-25	Wilko	5401	Cleaning and kitchen supplies	o	15.00
2026-02-25	Mileage claim	5601	Business mileage to Nottingham	m	31.50	70.00
2026-02-28	Smith & Co	5800	Monthly accountancy retainer	l	300.00
2026-02-28	Shell	5601	Additional fuel purchase	m	120.00
2026-02-28	Alice Johnson	5101	Salary Feb 2026	e	3,500.00		PAY-EMP001-2026-02
2026-02-28	Bob Williams	5101	Salary Feb 2026	e	2,200.00		PAY-EMP002-2026-02

Mar

Date	Supplier	Account	Description	Code	Amount	Mileage	Reference
2026-03-01	WorkSpace Ltd	5200	Monthly office rent	p	1,200.00
2026-03-01	Microsoft	5501	Microsoft 365 subscription	g	30.00
2026-03-01	Slack	5501	Slack team subscription	g	15.00
2026-03-01	GitHub	5002	GitHub Team subscription	o	45.00
2026-03-01	Cloudflare	5002	CDN and DNS services	o	24.00
2026-03-01	Zoom	5501	Video conferencing subscription	g	18.00
2026-03-03	AWS	5002	Cloud hosting charges	o	180.00
2026-03-03	Argos	5401	Miscellaneous office items	o	22.00
2026-03-05	Ryman	5401	Stationery supplies	o	24.00
2026-03-05	BP	5601	Fuel for company vehicle	m	180.00
2026-03-08	National Rail	5600	Train ticket client meeting	t	48.00
2026-03-10	Amazon	5401	Office supplies	o	36.00
2026-03-10	Royal Mail	5300	Special delivery courier	o	144.00
2026-03-12	NCP	5601	Parking charges	m	18.00
2026-03-14	Uber	5600	Taxi to client site	t	24.00
2026-03-14	Costa Coffee	5600	Client meeting refreshments	t	12.00
2026-03-15	Shell	5601	Fuel for company vehicle	m	150.00
2026-03-15	Royal Mail	5501	Postage	g	12.00
2026-03-16	WHSmith	5501	Magazines and stationery	g	24.00
2026-03-18	ElectroParts	5000	Specialist electronic components	s	300.00
2026-03-18	Jet	5601	Fuel for company vehicle	m	96.00
2026-03-20	BT Business	5501	Telephone line rental	g	60.00
2026-03-21	Greggs	5600	Working lunch	t	8.00
2026-03-22	Screwfix	5401	Miscellaneous supplies	o	18.00
2026-03-22	Halfords	5601	Vehicle maintenance supplies	m	60.00
2026-03-25	EnergySupply	5201	Quarterly utility bill	p	360.00
2026-03-25	Wilko	5401	Cleaning and kitchen supplies	o	15.00
2026-03-25	Mileage claim	5601	Business mileage to Various	m	58.50	130.00
2026-03-28	Shell	5601	Additional fuel purchase	m	120.00
2026-03-31	Smith & Co	5800	Monthly accountancy retainer	l	300.00
2026-03-31	Directors loan	5803	Directors loan interest	i	125.00		PUR-INT-004
2026-03-31	Alice Johnson	5101	Salary Mar 2026	e	3,500.00		PAY-EMP001-2026-03
2026-03-31	Bob Williams	5101	Salary Mar 2026	e	2,200.00		PAY-EMP002-2026-03

Opening and closing balances

Opening balance

Item	Value
Trade debtors	10,800.00
Trade creditors	2,220.00

Stock

Item	Value
Opening	10,000.00
Closing	6,000.00

Screenshots

Profit and loss account sheet of the populated workbook — Profit and loss account — GB_Accounts_Basic_Sole_Trader.xlsx, sheet Profit & Loss Acc

Income tax calculation sheet of the populated workbook — Income tax calculation — GB_Accounts_Basic_Sole_Trader.xlsx, sheet Income Tax

Self assessment short pages sheet of the populated workbook — Self assessment short pages — GB_Accounts_Basic_Sole_Trader.xlsx, sheet SE Short

Debtors and creditors sheet of the populated workbook — Debtors and creditors — GB_Accounts_Basic_Sole_Trader.xlsx, sheet Debtors & Creditors

Accounting statements

Accounting profit to tax profit bridge

Line	Cell	Amount
Net profit per the profit and loss account	Profit & Loss Acc!C24	265,508
Add other business income (box 10)	SE Short!O38	0
Less net loss for the year (box 22)	SE Short!O71	0
Less annual investment allowance (box 23)	SE Short!D80	-39,000
Less small-balance allowance (box 24)	SE Short!D85	0
Less other capital allowances (box 25)	SE Short!O80	0
Add balancing charges (box 26)	SE Short!O85	0
Add goods and services for own use (box 27)	SE Short!D94	0
Add other business income (box 30)	SE Short!O99	0
Less loss brought forward (box 29)	SE Short!O94	0
Tax profit the bridge computes		226,508
Tax profit the sheet carries	Income Tax!E5	226,508
Residue		0

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
Cost of Sales (stock + direct)	10,540
Direct Costs	8,000
Gross Profit	391,360
Employee Costs	69,200
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	125,852
Net Profit	265,508
Capital Allowances	39,000
Taxable Profit	226,508
Other Income received	0
Income Tax less CIS deducted	88,131.6
NI Class 4	5,786.76
Net Income After Tax	132,589.64

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
Owed by customers at start of year	10,800
Apr sales not yet received	33,400
May sales not yet received	32,920
Jun sales not yet received	35,200
Jul sales not yet received	33,760
Aug sales not yet received	36,020
Sep sales not yet received	33,760
Oct sales not yet received	35,560
Nov sales not yet received	35,320
Dec sales not yet received	32,800
Jan sales not yet received	35,440
Feb sales not yet received	34,360
Mar sales not yet received	31,360
Amount owed by customers	420,700
Owed to suppliers at start of year	2,220
Apr purchases still to be paid	10,773
May purchases still to be paid	12,021
Jun purchases still to be paid	14,667
Jul purchases still to be paid	14,739
Aug purchases still to be paid	10,067
Sep purchases still to be paid	10,603
Oct purchases still to be paid	48,663
Nov purchases still to be paid	12,537
Dec purchases still to be paid	15,102
Jan purchases still to be paid	10,173
Feb purchases still to be paid	10,065
Mar purchases still to be paid	9,368
Amount owed to suppliers	180,998

Purchase Analysis

	Amount
Purchases capitalised as fixed assets	39,000
Business miles for the year	1,365
Mileage claimed for the year	614.25

Fixed Assets

	Amount
New Asset Cost (Plant & Machinery)	1,800
Total Original Cost	39,000
Total First Year Allowance / AIA	39,000
Total Writing Down Allowance	0
Total Written Down Tax Value	0
Total Capital Allowance on Disposal	0
Total Balancing Charge	0

Admin (Generator Injected)

	Amount
Personal Allowance	12,570
Personal Allowance Taper Threshold	100,000
Basic Rate	0.2
Higher Rate	0.4
Additional Rate	0.45
Basic Band End	37,700
Higher Band Start	37,701
Higher Band End	125,140
NI Class 2 Rate	3.65
NI Class 2 Small Profits Threshold	7,105
NI Class 4 Lower Rate	0.06
NI Class 4 Lower Limit	12,570
NI Class 4 Upper Rate	0.02
NI Class 4 Upper Limit	50,270
Annual Investment Allowance Rate	1
Writing Down Allowance Rate	0.14
Mileage Higher Rate Limit	10,000
Mileage Higher Rate Pence	0.45
Mileage Lower Rate Start	10,001
Mileage Lower Rate Pence	0.25
VAT Registration Threshold	90,000

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	entityInformation.organizationAddressLine
C10	Town	Manchester	entityInformation.organizationTown
C12	Postcode	M1 1AA	entityInformation.organizationPostcode

Profit & Loss Acc

Cell	DIY Label	Value	diya-gl mapping
C4	Sales Turnover	409900	gl-cor:amount (salesTurnover)
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	69200	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	125852	gl-cor:amount (totalExpenses)
C24	Net Profit	265508	gl-cor:amount (netProfit)
C26	Capital Allowances	39000	tax.capitalAllowances
C28	Taxable Profit	226508	gl-cor:amount (taxableProfit)
C30	Other Income received	0	gl-cor:amount (otherIncomeReceived)
C32	Income Tax less CIS deducted	88131.6	tax.incomeTax (net of CIS)
C33	NI Class 4	5786.76	tax.nationalInsurance.class4
C35	Net Income After Tax	132589.64	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	226508	gl-cor:amount (profitSE)
E6	Less: Personal Allowance	0	tax.incomeTax.personalAllowance
E7	Taxable Income	226508	gl-cor:amount (taxableIncome)
D8	Basic rate the sheet applies	0.2	tax.incomeTax.basicRate (applied)
C9	Basic band ceiling the sheet applies	37700	tax.incomeTax.basicRateLimit (applied)
D9	Higher rate the sheet applies	0.4	tax.incomeTax.higherRate (applied)
E8	Tax at Basic Rate	7540	tax.incomeTax.basicRate
E9	Tax at Higher Rate	34976	tax.incomeTax.higherRate
C10	Additional rate threshold the sheet applies	125140	tax.incomeTax.higherRateThreshold (applied)
D10	Additional rate the sheet applies	0.45	tax.incomeTax.additionalRate (applied)
E10	Tax at Additional Rate	45615.6	tax.incomeTax.additionalRate
E11	Total Income Tax	88131.6	tax.incomeTax (total)
E12	Less: CIS Deducted	0	diya-gl:cisDeduction (total)
E15	NI Class 4 (lower band)	2262	tax.nationalInsurance.class4MainRate
E16	NI Class 4 (upper band)	3524.76	tax.nationalInsurance.class4UpperRate
E18	Total Tax + NI	93918.36	gl-cor:taxAmount (totalTaxNI)

SE Short

Cell	DIY Label	Value	diya-gl mapping
D38	Turnover	409900	gl-cor:amount (sa103s.turnover)
D46	Cost of goods	18540	gl-cor:amount (sa103s.costOfGoods)
D51	Motor & travel expenses	9458	gl-cor:amount (sa103s.motorAndTravel)
D55	Employee costs	69200	gl-cor:amount (sa103s.employeeCosts)
D60	Premises costs	15840	gl-cor:amount (sa103s.premises)
D64	Repairs & maintenance	1140	gl-cor:amount (sa103s.repairs)
D71	Net profit/loss	265508	gl-cor:amount (sa103s.netProfit)
O71	Net loss (box 22)	0	gl-cor:amount (sa103s.netLoss)
D80	Capital allowances	39000	tax.capitalAllowances (sa103s)
D85	AIA / WDA claimed	0	tax.capitalAllowances.aia (sa103s)
O80	WDA + Capital Allowance claimed	0	tax.capitalAllowances.wda (sa103s)
O85	Balancing Charge	0	tax.capitalAllowances.balancingCharge (sa103s)
D94	Other tax adjustments	0	gl-cor:amount (sa103s.otherAdjust)
D99	Net business profit (box 28)	226508	gl-cor:amount (sa103s.taxableProfit)
O94	Loss brought forward (box 29)	0	gl-cor:amount (sa103s.lossBroughtForward)
O99	Other business income (box 30)	0	gl-cor:amount (sa103s.otherBusinessIncome)
D106	Net profit for tax calc (box 31)	226508	gl-cor:amount (sa103s.profitForTax)

PurchasesStock

Cell	DIY Label	Value	diya-gl mapping
D5	Opening Stock	10000	stock.openingValue
D7	Stock at Cost	10000	stock.openingValue (carried)
D30	Closing Stock	6000	stock.closingValue

Debtors & Creditors

Cell	DIY Label	Value	diya-gl mapping
C3	Owed by customers at start of year	10800	openingBalances.tradeDebtors
C5	Apr sales not yet received	33400	gl-cor:amount (sales unreceived, apr)
C7	May sales not yet received	32920	gl-cor:amount (sales unreceived, may)
C9	Jun sales not yet received	35200	gl-cor:amount (sales unreceived, jun)
C11	Jul sales not yet received	33760	gl-cor:amount (sales unreceived, jul)
C13	Aug sales not yet received	36020	gl-cor:amount (sales unreceived, aug)
C15	Sep sales not yet received	33760	gl-cor:amount (sales unreceived, sep)
C17	Oct sales not yet received	35560	gl-cor:amount (sales unreceived, oct)
C19	Nov sales not yet received	35320	gl-cor:amount (sales unreceived, nov)
C21	Dec sales not yet received	32800	gl-cor:amount (sales unreceived, dec)
C23	Jan sales not yet received	35440	gl-cor:amount (sales unreceived, jan)
C25	Feb sales not yet received	34360	gl-cor:amount (sales unreceived, feb)
C27	Mar sales not yet received	31360	gl-cor:amount (sales unreceived, mar)
C29	Amount owed by customers	420700	gl-cor:amount (debtors, year end)
F3	Owed to suppliers at start of year	2220	openingBalances.tradeCreditors
F5	Apr purchases still to be paid	10773	gl-cor:amount (purchases unpaid, apr)
F7	May purchases still to be paid	12021	gl-cor:amount (purchases unpaid, may)
F9	Jun purchases still to be paid	14667	gl-cor:amount (purchases unpaid, jun)
F11	Jul purchases still to be paid	14739	gl-cor:amount (purchases unpaid, jul)
F13	Aug purchases still to be paid	10067	gl-cor:amount (purchases unpaid, aug)
F15	Sep purchases still to be paid	10603	gl-cor:amount (purchases unpaid, sep)
F17	Oct purchases still to be paid	48663	gl-cor:amount (purchases unpaid, oct)
F19	Nov purchases still to be paid	12537	gl-cor:amount (purchases unpaid, nov)
F21	Dec purchases still to be paid	15102	gl-cor:amount (purchases unpaid, dec)
F23	Jan purchases still to be paid	10173	gl-cor:amount (purchases unpaid, jan)
F25	Feb purchases still to be paid	10065	gl-cor:amount (purchases unpaid, feb)
F27	Mar purchases still to be paid	9368	gl-cor:amount (purchases unpaid, mar)
F29	Amount owed to suppliers	180998	gl-cor:amount (creditors, year end)

PurchasesMar

Cell	DIY Label	Value	diya-gl mapping
X1	Purchases capitalised as fixed assets	39000	fixedAssets (purchased, year total)
C1	Business miles for the year	1365	gl-bus:measurableQuantity (miles)
A1	Mileage claimed for the year	614.25	tax.mileage (claim)

Fixed Assets

Cell	DIY Label	Value	diya-gl mapping
E67	New Asset Cost (Plant & Machinery)	1800	fixedAssets[0].cost
E1	Total Original Cost	39000	fixedAssets (totalCost)
K1	Total First Year Allowance / AIA	39000	tax.capitalAllowances.aia (schedule)
L1	Total Writing Down Allowance	0	tax.capitalAllowances.wda (schedule)
M1	Total Written Down Tax Value	0	tax.capitalAllowances.writtenDownValue (schedule)
Q1	Total Capital Allowance on Disposal	0	tax.capitalAllowances.disposals (schedule)
R1	Total Balancing Charge	0	tax.capitalAllowances.balancingCharge (schedule)

Admin

Cell	DIY Label	Value	diya-gl mapping
N4	Personal Allowance	12570	tax.incomeTax.personalAllowance
N5	Personal Allowance Taper Threshold	100000	tax.incomeTax.personalAllowanceTaperThreshold
N7	Basic Rate	0.2	tax.incomeTax.basicRate
N8	Higher Rate	0.4	tax.incomeTax.higherRate
N9	Additional Rate	0.45	tax.incomeTax.additionalRate
M12	Basic Band End	37700	tax.incomeTax.basicRateLimit
N13	Higher Band Start	37701	tax.incomeTax.basicRateLimit (+1)
N14	Higher Band End	125140	tax.incomeTax.additionalRateThreshold
L17	NI Class 2 Rate	3.65	tax.nationalInsurance.class2WeeklyRate
N17	NI Class 2 Small Profits Threshold	7105	tax.nationalInsurance.class2SmallProfitsThreshold
L20	NI Class 4 Lower Rate	0.06	tax.nationalInsurance.class4MainRate
N20	NI Class 4 Lower Limit	12570	tax.nationalInsurance.class4LowerProfits
L23	NI Class 4 Upper Rate	0.02	tax.nationalInsurance.class4UpperRate
N23	NI Class 4 Upper Limit	50270	tax.nationalInsurance.class4UpperProfits
G4	Annual Investment Allowance Rate	1	tax.capitalAllowances.annualInvestmentAllowance
G5	Writing Down Allowance Rate	0.14	tax.capitalAllowances.mainRateWDA
F21	Mileage Higher Rate Limit	10000	tax.mileage.higherRateLimit
G21	Mileage Higher Rate Pence	0.45	tax.mileage.carFirst10000
F22	Mileage Lower Rate Start	10001	tax.mileage.lowerRateStart
G22	Mileage Lower Rate Pence	0.25	tax.mileage.carOver10000
F26	VAT Registration Threshold	90000	tax.vat.registrationThreshold

Tax review

Income Tax Calculation

	Amount
Profit from Self Employment	226,508
Less: Personal Allowance	0
Taxable Income	226,508
Basic rate the sheet applies	0.2
Basic band ceiling the sheet applies	37,700
Higher rate the sheet applies	0.4
Tax at Basic Rate	7,540
Tax at Higher Rate	34,976
Additional rate threshold the sheet applies	125,140
Additional rate the sheet applies	0.45
Tax at Additional Rate	45,615.6
Total Income Tax	88,131.6
Less: CIS Deducted	0
NI Class 4 (lower band)	2,262
NI Class 4 (upper band)	3,524.76
Total Tax + NI	93,918.36

Self Assessment (SA103S)

	Amount
Turnover	409,900
Cost of goods	18,540
Motor & travel expenses	9,458
Employee costs	69,200
Premises costs	15,840
Repairs & maintenance	1,140
Other business income (box 10)	—
Net profit/loss	265,508
Net loss (box 22)	0
Capital allowances	39,000
AIA / WDA claimed	0
WDA + Capital Allowance claimed	0
Balancing Charge	0
Other tax adjustments	0
Net business profit (box 28)	226,508
Loss brought forward (box 29)	0
Other business income (box 30)	0
Net profit for tax calc (box 31)	226,508