Limited Company reconciliation
Reconciliation Report: GB Accounts Company 2027-10-31 (Oct27) Excel 2007. Every figure below comes from a scenario driven through the shipped workbooks and read back out of the recalculated sheets.
Full Ltd-scoped extract from Precision Code Ltd master data. All journals, all accounts.
Trade: IT consultancy and software development
Summary
- Status: RECONCILES
- Featured scenario: ltd-scenario-full (Precision Code Ltd - full)
- Year end: 2027-10-31
- Checks: 1091 passed, 0 warnings, 0 failed
- Reconciliation runs published: 93
Plausibility review: pass
All indicators align with the headline. The reconciliation run is clean and consistent.
Every run
| Year end | Period | Scenario | Status |
|---|---|---|---|
| 2027-10-31 | Oct27 | ltd-brickwork-pro-nonvat | RECONCILES |
| 2027-10-31 | Oct27 | ltd-brickwork-pro-vat | RECONCILES |
| 2027-10-31 | Oct27 | ltd-scenario-full | RECONCILES |
| 2027-09-30 | Sep27 | ltd-scenario-full | RECONCILES |
| 2027-08-31 | Aug27 | ltd-scenario-full | RECONCILES |
| 2027-07-31 | Jul27 | ltd-scenario-full | RECONCILES |
| 2027-06-30 | Jun27 | ltd-scenario-full | RECONCILES |
| 2027-05-31 | May27 | ltd-scenario-full | RECONCILES |
| 2027-04-30 | Apr27 | ltd-scenario-full | RECONCILES |
| 2027-03-31 | Mar27 | ltd-scenario-full | RECONCILES |
| 2027-02-28 | Feb27 | ltd-scenario-full | RECONCILES |
| 2027-01-31 | Jan27 | ltd-scenario-full | RECONCILES |
| 2026-12-31 | Dec26 | ltd-scenario-full | RECONCILES |
| 2026-11-30 | Nov26 | ltd-scenario-full | RECONCILES |
| 2026-10-31 | Oct26 | ltd-scenario-full | RECONCILES |
| 2026-09-30 | Sep26 | ltd-scenario-full | RECONCILES |
| 2026-08-31 | Aug26 | ltd-scenario-full | RECONCILES |
| 2026-07-31 | Jul26 | ltd-scenario-full | RECONCILES |
| 2026-06-30 | Jun26 | ltd-scenario-full | RECONCILES |
| 2026-05-31 | May26 | ltd-scenario-full | RECONCILES |
| 2026-04-30 | Apr26 | ltd-scenario-full | RECONCILES |
| 2026-03-31 | Mar26 | ltd-scenario-full | RECONCILES |
| 2026-02-28 | Feb26 | ltd-scenario-full | RECONCILES |
| 2026-01-31 | Jan26 | ltd-scenario-full | RECONCILES |
| 2025-12-31 | Dec25 | ltd-scenario-full | RECONCILES |
| 2025-11-30 | Nov25 | ltd-scenario-full | RECONCILES |
| 2025-10-31 | Oct25 | ltd-scenario-full | RECONCILES |
| 2025-09-30 | Sep25 | ltd-scenario-full | RECONCILES |
| 2025-08-31 | Aug25 | ltd-scenario-full | RECONCILES |
| 2025-07-31 | Jul25 | ltd-scenario-full | RECONCILES |
| 2025-06-30 | Jun25 | ltd-scenario-full | RECONCILES |
| 2025-05-31 | May25 | ltd-scenario-full | RECONCILES |
| 2025-04-30 | Apr25 | ltd-scenario-full | RECONCILES |
| 2025-03-31 | Mar25 | ltd-scenario-full | RECONCILES |
| 2025-02-28 | Feb25 | ltd-scenario-full | RECONCILES |
| 2025-01-31 | Jan25 | ltd-scenario-full | RECONCILES |
| 2024-12-31 | Dec24 | ltd-scenario-full | RECONCILES |
| 2024-11-30 | Nov24 | ltd-scenario-full | RECONCILES |
| 2024-10-31 | Oct24 | ltd-scenario-full | RECONCILES |
| 2024-09-30 | Sep24 | ltd-scenario-full | RECONCILES |
| 2024-08-31 | Aug24 | ltd-scenario-full | RECONCILES |
| 2024-07-31 | Jul24 | ltd-scenario-full | RECONCILES |
| 2024-06-30 | Jun24 | ltd-scenario-full | RECONCILES |
| 2024-05-31 | May24 | ltd-scenario-full | RECONCILES |
| 2024-04-30 | Apr24 | ltd-scenario-full | RECONCILES |
| 2024-03-31 | Mar24 | ltd-scenario-full | RECONCILES |
| 2024-02-29 | Feb24 | ltd-scenario-full | RECONCILES |
| 2024-01-31 | Jan24 | ltd-scenario-full | RECONCILES |
| 2023-12-31 | Dec23 | ltd-scenario-full | RECONCILES |
| 2023-11-30 | Nov23 | ltd-scenario-full | RECONCILES |
| 2023-10-31 | Oct23 | ltd-scenario-full | RECONCILES |
| 2023-09-30 | Sep23 | ltd-scenario-full | RECONCILES |
| 2023-08-31 | Aug23 | ltd-scenario-full | RECONCILES |
| 2023-07-31 | Jul23 | ltd-scenario-full | RECONCILES |
| 2023-06-30 | Jun23 | ltd-scenario-full | RECONCILES |
| 2023-05-31 | May23 | ltd-scenario-full | RECONCILES |
| 2023-04-30 | Apr23 | ltd-scenario-full | RECONCILES |
| 2023-03-31 | Mar23 | ltd-scenario-full | RECONCILES |
| 2023-02-28 | Feb23 | ltd-scenario-full | RECONCILES |
| 2023-01-31 | Jan23 | ltd-scenario-full | RECONCILES |
| 2022-12-31 | Dec22 | ltd-scenario-full | RECONCILES |
| 2022-11-30 | Nov22 | ltd-scenario-full | RECONCILES |
| 2022-10-31 | Oct22 | ltd-scenario-full | RECONCILES |
| 2022-09-30 | Sep22 | ltd-scenario-full | RECONCILES |
| 2022-08-31 | Aug22 | ltd-scenario-full | RECONCILES |
| 2022-07-31 | Jul22 | ltd-scenario-full | RECONCILES |
| 2022-06-30 | Jun22 | ltd-scenario-full | RECONCILES |
| 2022-05-31 | May22 | ltd-scenario-full | RECONCILES |
| 2022-04-30 | Apr22 | ltd-scenario-full | RECONCILES |
| 2022-03-31 | Mar22 | ltd-scenario-full | RECONCILES |
| 2022-02-28 | Feb22 | ltd-scenario-full | RECONCILES |
| 2022-01-31 | Jan22 | ltd-scenario-full | RECONCILES |
| 2021-12-31 | Dec21 | ltd-scenario-full | RECONCILES |
| 2021-11-30 | Nov21 | ltd-scenario-full | RECONCILES |
| 2021-10-31 | Oct21 | ltd-scenario-full | RECONCILES |
| 2021-09-30 | Sep21 | ltd-scenario-full | RECONCILES |
| 2021-08-31 | Aug21 | ltd-scenario-full | RECONCILES |
| 2021-07-31 | Jul21 | ltd-scenario-full | RECONCILES |
| 2021-06-30 | Jun21 | ltd-scenario-full | RECONCILES |
| 2021-05-31 | May21 | ltd-scenario-full | RECONCILES |
| 2021-04-30 | Apr21 | ltd-scenario-full | RECONCILES |
| 2021-03-31 | Mar21 | ltd-scenario-full | RECONCILES |
| 2021-02-28 | Feb21 | ltd-scenario-full | RECONCILES |
| 2021-01-31 | Jan21 | ltd-scenario-full | RECONCILES |
| 2020-12-31 | Dec20 | ltd-scenario-full | RECONCILES |
| 2020-11-30 | Nov20 | ltd-scenario-full | RECONCILES |
| 2020-10-31 | Oct20 | ltd-scenario-full | RECONCILES |
| 2020-09-30 | Sep20 | ltd-scenario-full | RECONCILES |
| 2020-08-31 | Aug20 | ltd-scenario-full | RECONCILES |
| 2020-07-31 | Jul20 | ltd-scenario-full | RECONCILES |
| 2020-06-30 | Jun20 | ltd-scenario-full | RECONCILES |
| 2020-05-31 | May20 | ltd-scenario-full | RECONCILES |
| 2020-04-30 | Apr20 | ltd-scenario-full | RECONCILES |
Reconciliation checks
| Check | Expected | Actual | Diff | Result |
|---|---|---|---|---|
| Total Sales | 341283 | 341283.333333333 | +0.3333333330228925 | PASS |
| Trial Balance: audit accuracy (EJ91) | 0 | 3.26508597936481e-10 | +3.26508597936481e-10 | PASS |
| Opening balance sheet: accuracy check (E37) | 0 | 0 | 0 | PASS |
| Trial Balance: opening balances audit check (D91) | 0 | 0 | 0 | PASS |
| Trial Balance opening: fixed asset cost | 233000 | 233000 | 0 | PASS |
| Trial Balance opening: accumulated depreciation | -50098 | -50098 | 0 | PASS |
| Trial Balance opening: stock | 10000 | 10000 | 0 | PASS |
| Trial Balance opening: trade debtors | 10800 | 10800 | 0 | PASS |
| Trial Balance opening: bank current account | 25000 | 25000 | 0 | PASS |
| Trial Balance opening: bank savings account | 5000 | 5000 | 0 | PASS |
| Trial Balance opening: credit card account | 0 | 0 | 0 | PASS |
| Trial Balance opening: cash account | 500 | 500 | 0 | PASS |
| Trial Balance opening: trade creditors | -2400 | -2400 | 0 | PASS |
| Trial Balance opening: HMRC VAT creditor | -1500 | -1500 | 0 | PASS |
| Trial Balance opening: HMRC corporation tax creditor | -4500 | -4500 | 0 | PASS |
| Trial Balance opening: directors loan | -20000 | -20000 | 0 | PASS |
| Trial Balance opening: creditors due after more than one year | -25000 | -25000 | 0 | PASS |
| Trial Balance opening: share capital | -100 | -100 | 0 | PASS |
| Trial Balance opening: revenue reserve | -180702 | -180702 | 0 | PASS |
| Trial Balance: directors loan final = opening + movement | -13000 | -13000 | 0 | PASS |
| P&L: Gross = Turnover - CoS | 322496.66666666634 | 322496.666666666 | -3.4924596548080444e-10 | PASS |
| P&L: Operating = Gross - Admin | 171840.391666666 | 171840.391666666 | 0 | PASS |
| P&L: PBT = Operating + Interest | 172115.391666666 | 172115.391666666 | 0 | PASS |
| P&L: Admin lines sum = Total | 150656.27500000005 | 150656.275 | -5.820766091346741e-11 | PASS |
| Premises | 12000 | 12000 | 0 | PASS |
| Legal & Professional | 4425 | 4425 | 0 | PASS |
| Stock: opening carried in from the opening balance sheet | 10000 | 10000 | 0 | PASS |
| Stock: physical count at the year end | 6000 | 6000 | 0 | PASS |
| Stock: loss adjustment = count - calculated | -102.00000000002001 | -102.000000000015 | +5.002220859751105e-12 | PASS |
| Published balance sheet: stock = year-end stock | 6000 | 6000 | 0 | PASS |
| Stock: calculated stock = opening + materials bought - materials sold | 6102 | 6102.00000000002 | +2.000888343900442e-11 | PASS |
| Published balance sheet: trade debtors = closing debtors | 7900 | 7900 | 0 | PASS |
| Published balance sheet: trade debtors = opening debtors plus invoices less customer receipts and the CIS suffered | 7900 | 7900 | 0 | PASS |
| VAT: Q1-Q4 box 1 = Sales VAT | 70816.6666666667 | 70816.6666666667 | 0 | PASS |
| VAT: Q1-Q4 box 4 = Purchases VAT | 22498.708333333332 | 22498.70833333333 | -3.637978807091713e-12 | PASS |
| VAT Q1: box 5 = box 3 - box 4 | 10896.125 | 10896.125 | 0 | PASS |
| VAT Q2: box 5 = box 3 - box 4 | 12783.4166666667 | 12783.4166666667 | 0 | PASS |
| VAT Q3: box 5 = box 3 - box 4 | 9884.125 | 9884.12500000001 | +9.094947017729282e-12 | PASS |
| VAT Q4: box 5 = box 3 - box 4 | 14754.29166666667 | 14754.2916666667 | +3.092281986027956e-11 | PASS |
| VAT: annual output VAT = the sales journal at the book's rate | 70816.70999999998 | 70816.6666666667 | -0.04333333327667788 | PASS |
| VAT: annual input VAT = the purchase journal at the book's rate | 22498.67000000001 | 22498.708333333332 | +0.03833333332295297 | PASS |
| Sales.xlsx Nov: VAT rate charged (G2) | 20 | 20 | 0 | PASS |
| Purchases.xlsx Nov: VAT rate charged (G2) | 20 | 20 | 0 | PASS |
| Sales.xlsx Dec: VAT rate charged (G2) | 20 | 20 | 0 | PASS |
| Purchases.xlsx Dec: VAT rate charged (G2) | 20 | 20 | 0 | PASS |
| Sales.xlsx Jan: VAT rate charged (G2) | 20 | 20 | 0 | PASS |
| Purchases.xlsx Jan: VAT rate charged (G2) | 20 | 20 | 0 | PASS |
| Sales.xlsx Feb: VAT rate charged (G2) | 20 | 20 | 0 | PASS |
| Purchases.xlsx Feb: VAT rate charged (G2) | 20 | 20 | 0 | PASS |
| Sales.xlsx Mar: VAT rate charged (G2) | 20 | 20 | 0 | PASS |
| Purchases.xlsx Mar: VAT rate charged (G2) | 20 | 20 | 0 | PASS |
| Sales.xlsx Apr: VAT rate charged (G2) | 20 | 20 | 0 | PASS |
| Purchases.xlsx Apr: VAT rate charged (G2) | 20 | 20 | 0 | PASS |
| Sales.xlsx May: VAT rate charged (G2) | 20 | 20 | 0 | PASS |
| Purchases.xlsx May: VAT rate charged (G2) | 20 | 20 | 0 | PASS |
| Sales.xlsx Jun: VAT rate charged (G2) | 20 | 20 | 0 | PASS |
| Purchases.xlsx Jun: VAT rate charged (G2) | 20 | 20 | 0 | PASS |
| Sales.xlsx Jul: VAT rate charged (G2) | 20 | 20 | 0 | PASS |
| Purchases.xlsx Jul: VAT rate charged (G2) | 20 | 20 | 0 | PASS |
| Sales.xlsx Aug: VAT rate charged (G2) | 20 | 20 | 0 | PASS |
| Purchases.xlsx Aug: VAT rate charged (G2) | 20 | 20 | 0 | PASS |
| Sales.xlsx Sep: VAT rate charged (G2) | 20 | 20 | 0 | PASS |
| Purchases.xlsx Sep: VAT rate charged (G2) | 20 | 20 | 0 | PASS |
| Sales.xlsx Oct: VAT rate charged (G2) | 20 | 20 | 0 | PASS |
| Purchases.xlsx Oct: VAT rate charged (G2) | 20 | 20 | 0 | PASS |
| Vatinterface D6: Nov sales net = Sales.xlsx Nov | 27833.3333333333 | 27833.3333333333 | 0 | PASS |
| Vatinterface F6: Nov output VAT = Sales.xlsx Nov | 5566.66666666667 | 5566.66666666667 | 0 | PASS |
| Vatinterface H6: Nov purchases net = Purchases.xlsx Nov | 4259.375 | 4259.375 | 0 | PASS |
| Vatinterface J6: Nov input VAT = Purchases.xlsx Nov | 851.875 | 851.875 | 0 | PASS |
| Vatinterface D7: Dec sales net = Sales.xlsx Dec | 27433.3333333333 | 27433.3333333333 | 0 | PASS |
| Vatinterface F7: Dec output VAT = Sales.xlsx Dec | 5486.66666666667 | 5486.66666666667 | 0 | PASS |
| Vatinterface H7: Dec purchases net = Purchases.xlsx Dec | 5312.5 | 5312.5 | 0 | PASS |
| Vatinterface J7: Dec input VAT = Purchases.xlsx Dec | 1062.5 | 1062.5 | 0 | PASS |
| Vatinterface D8: Jan sales net = Sales.xlsx Jan | 29333.3333333333 | 29333.3333333333 | 0 | PASS |
| Vatinterface F8: Jan output VAT = Sales.xlsx Jan | 5866.66666666667 | 5866.66666666667 | 0 | PASS |
| Vatinterface H8: Jan purchases net = Purchases.xlsx Jan | 20547.5 | 20547.5 | 0 | PASS |
| Vatinterface J8: Jan input VAT = Purchases.xlsx Jan | 4109.5 | 4109.5 | 0 | PASS |
| Vatinterface D9: Feb sales net = Sales.xlsx Feb | 28133.3333333333 | 28133.3333333333 | 0 | PASS |
| Vatinterface F9: Feb output VAT = Sales.xlsx Feb | 5626.66666666667 | 5626.66666666667 | 0 | PASS |
| Vatinterface H9: Feb purchases net = Purchases.xlsx Feb | 7549.375 | 7549.375 | 0 | PASS |
| Vatinterface J9: Feb input VAT = Purchases.xlsx Feb | 1509.875 | 1509.875 | 0 | PASS |
| Vatinterface D10: Mar sales net = Sales.xlsx Mar | 30016.6666666667 | 30016.6666666667 | 0 | PASS |
| Vatinterface F10: Mar output VAT = Sales.xlsx Mar | 6003.33333333333 | 6003.33333333333 | 0 | PASS |
| Vatinterface H10: Mar purchases net = Purchases.xlsx Mar | 3671.04166666667 | 3671.04166666667 | 0 | PASS |
| Vatinterface J10: Mar input VAT = Purchases.xlsx Mar | 734.208333333333 | 734.208333333333 | 0 | PASS |
| Vatinterface D11: Apr sales net = Sales.xlsx Apr | 28133.3333333333 | 28133.3333333333 | 0 | PASS |
| Vatinterface F11: Apr output VAT = Sales.xlsx Apr | 5626.66666666667 | 5626.66666666667 | 0 | PASS |
| Vatinterface H11: Apr purchases net = Purchases.xlsx Apr | 11145.8333333333 | 11145.8333333333 | 0 | PASS |
| Vatinterface J11: Apr input VAT = Purchases.xlsx Apr | 2229.16666666667 | 2229.16666666667 | 0 | PASS |
| Vatinterface D12: May sales net = Sales.xlsx May | 42133.3333333333 | 42133.3333333333 | 0 | PASS |
| Vatinterface F12: May output VAT = Sales.xlsx May | 8426.66666666667 | 8426.66666666667 | 0 | PASS |
| Vatinterface H12: May purchases net = Purchases.xlsx May | 35838.125 | 35838.125 | 0 | PASS |
| Vatinterface J12: May input VAT = Purchases.xlsx May | 7167.625 | 7167.625 | 0 | PASS |
| Vatinterface D13: Jun sales net = Sales.xlsx Jun | 29433.3333333333 | 29433.3333333333 | 0 | PASS |
| Vatinterface F13: Jun output VAT = Sales.xlsx Jun | 5886.66666666667 | 5886.66666666667 | 0 | PASS |
| Vatinterface H13: Jun purchases net = Purchases.xlsx Jun | 5765 | 5765 | 0 | PASS |
| Vatinterface J13: Jun input VAT = Purchases.xlsx Jun | 1153 | 1153 | 0 | PASS |
| Vatinterface D14: Jul sales net = Sales.xlsx Jul | 27333.3333333333 | 27333.3333333333 | 0 | PASS |
| Vatinterface F14: Jul output VAT = Sales.xlsx Jul | 5466.66666666667 | 5466.66666666667 | 0 | PASS |
| Vatinterface H14: Jul purchases net = Purchases.xlsx Jul | 7876.25 | 7876.25 | 0 | PASS |
| Vatinterface J14: Jul input VAT = Purchases.xlsx Jul | 1575.25 | 1575.25 | 0 | PASS |
| Vatinterface D15: Aug sales net = Sales.xlsx Aug | 29533.3333333333 | 29533.3333333333 | 0 | PASS |
| Vatinterface F15: Aug output VAT = Sales.xlsx Aug | 5906.66666666667 | 5906.66666666667 | 0 | PASS |
| Vatinterface H15: Aug purchases net = Purchases.xlsx Aug | 3759.375 | 3759.375 | 0 | PASS |
| Vatinterface J15: Aug input VAT = Purchases.xlsx Aug | 751.875 | 751.875 | 0 | PASS |
| Vatinterface D16: Sep sales net = Sales.xlsx Sep | 28633.3333333333 | 28633.3333333333 | 0 | PASS |
| Vatinterface F16: Sep output VAT = Sales.xlsx Sep | 5726.66666666667 | 5726.66666666667 | 0 | PASS |
| Vatinterface H16: Sep purchases net = Purchases.xlsx Sep | 3663.75 | 3663.75 | 0 | PASS |
| Vatinterface J16: Sep input VAT = Purchases.xlsx Sep | 732.75 | 732.75 | 0 | PASS |
| Vatinterface D17: Oct sales net = Sales.xlsx Oct | 26133.3333333333 | 26133.3333333333 | 0 | PASS |
| Vatinterface F17: Oct output VAT = Sales.xlsx Oct | 5226.66666666667 | 5226.66666666667 | 0 | PASS |
| Vatinterface H17: Oct purchases net = Purchases.xlsx Oct | 3105.41666666667 | 3105.41666666667 | 0 | PASS |
| Vatinterface J17: Oct input VAT = Purchases.xlsx Oct | 621.083333333333 | 621.083333333333 | 0 | PASS |
| Vatinterface D4: 02Y1 sales net = the straddling sales entered for that period | 4000 | 4000 | 0 | PASS |
| Vatinterface F4: 02Y1 output VAT = the straddling sales entered for that period | 800 | 800 | 0 | PASS |
| Vatinterface H4: 02Y1 purchases net = the straddling purchases entered for that period | 600 | 600 | 0 | PASS |
| Vatinterface J4: 02Y1 input VAT = the straddling purchases entered for that period | 120 | 120 | 0 | PASS |
| Vatinterface D5: 03Y1 sales net = the straddling sales entered for that period | 2000 | 2000 | 0 | PASS |
| Vatinterface F5: 03Y1 output VAT = the straddling sales entered for that period | 400 | 400 | 0 | PASS |
| Vatinterface H5: 03Y1 purchases net = the straddling purchases entered for that period | 1000 | 1000 | 0 | PASS |
| Vatinterface J5: 03Y1 input VAT = the straddling purchases entered for that period | 200 | 200 | 0 | PASS |
| Vatinterface D18: 04Y2 sales net = the straddling sales entered for that period | 3000 | 3000 | 0 | PASS |
| Vatinterface F18: 04Y2 output VAT = the straddling sales entered for that period | 600 | 600 | 0 | PASS |
| Vatinterface H18: 04Y2 purchases net = the straddling purchases entered for that period | 200 | 200 | 0 | PASS |
| Vatinterface J18: 04Y2 input VAT = the straddling purchases entered for that period | 40 | 40 | 0 | PASS |
| Vatinterface D19: 05Y2 sales net = the straddling sales entered for that period | 1500 | 1500 | 0 | PASS |
| Vatinterface F19: 05Y2 output VAT = the straddling sales entered for that period | 300 | 300 | 0 | PASS |
| Vatinterface H19: 05Y2 purchases net = the straddling purchases entered for that period | 300 | 300 | 0 | PASS |
| Vatinterface J19: 05Y2 input VAT = the straddling purchases entered for that period | 60 | 60 | 0 | PASS |
| Vatinterface D20: 06Y2 sales net = the straddling sales entered for that period | 1000 | 1000 | 0 | PASS |
| Vatinterface F20: 06Y2 output VAT = the straddling sales entered for that period | 200 | 200 | 0 | PASS |
| Vatinterface H20: 06Y2 purchases net = the straddling purchases entered for that period | 400 | 400 | 0 | PASS |
| Vatinterface J20: 06Y2 input VAT = the straddling purchases entered for that period | 80 | 80 | 0 | PASS |
| VAT Q1: quarter end date is one of the Vatinterface periods | 1 | 1 | 0 | PASS |
| Vatinterface E8: quarter sales net = its three period rows | 84599.9999999999 | 84599.9999999999 | 0 | PASS |
| Vatinterface G8: quarter output VAT = its three period rows | 16920.000000000007 | 16920 | -7.275957614183426e-12 | PASS |
| Vatinterface I8: quarter purchases net = its three period rows | 30119.375 | 30119.375 | 0 | PASS |
| Vatinterface K8: quarter input VAT = its three period rows | 6023.875 | 6023.875 | 0 | PASS |
| VAT Q1: box 1 (G9) = Vatinterface quarter VAT due (G8) | 16920 | 16920 | 0 | PASS |
| VAT Q1: box 4 (G15) = Vatinterface quarter VAT reclaimed (K8) | 6023.875 | 6023.875 | 0 | PASS |
| VAT Q1: box 7 (G23) = Vatinterface quarter purchases net (I8) | 30119.375 | 30119.375 | 0 | PASS |
| VAT Q1: box 6 (G21) = Vatinterface quarter sales net of VAT | 84599.9999999999 | 84599.9999999999 | 0 | PASS |
| VAT Q1: payment due date (G7) = Vatinterface final date for payment (C8) | 46446 | 46446 | 0 | PASS |
| VAT Q2: quarter end date is one of the Vatinterface periods | 1 | 1 | 0 | PASS |
| Vatinterface E11: quarter sales net = its three period rows | 86283.3333333333 | 86283.3333333333 | 0 | PASS |
| Vatinterface G11: quarter output VAT = its three period rows | 17256.66666666667 | 17256.6666666667 | +2.9103830456733704e-11 | PASS |
| Vatinterface I11: quarter purchases net = its three period rows | 22366.24999999997 | 22366.25 | +2.9103830456733704e-11 | PASS |
| Vatinterface K11: quarter input VAT = its three period rows | 4473.250000000004 | 4473.25 | -3.637978807091713e-12 | PASS |
| VAT Q2: box 1 (G9) = Vatinterface quarter VAT due (G11) | 17256.6666666667 | 17256.6666666667 | 0 | PASS |
| VAT Q2: box 4 (G15) = Vatinterface quarter VAT reclaimed (K11) | 4473.25 | 4473.25 | 0 | PASS |
| VAT Q2: box 7 (G23) = Vatinterface quarter purchases net (I11) | 22366.25 | 22366.25 | 0 | PASS |
| VAT Q2: box 6 (G21) = Vatinterface quarter sales net of VAT | 86283.3333333333 | 86283.3333333333 | 0 | PASS |
| VAT Q2: payment due date (G7) = Vatinterface final date for payment (C11) | 46538 | 46538 | 0 | PASS |
| VAT Q3: quarter end date is one of the Vatinterface periods | 1 | 1 | 0 | PASS |
| Vatinterface E14: quarter sales net = its three period rows | 98899.9999999999 | 98899.9999999999 | 0 | PASS |
| Vatinterface G14: quarter output VAT = its three period rows | 19780.000000000007 | 19780 | -7.275957614183426e-12 | PASS |
| Vatinterface I14: quarter purchases net = its three period rows | 49479.375 | 49479.375 | 0 | PASS |
| Vatinterface K14: quarter input VAT = its three period rows | 9895.875 | 9895.875 | 0 | PASS |
| VAT Q3: box 1 (G9) = Vatinterface quarter VAT due (G14) | 19780 | 19780 | 0 | PASS |
| VAT Q3: box 4 (G15) = Vatinterface quarter VAT reclaimed (K14) | 9895.875 | 9895.875 | 0 | PASS |
| VAT Q3: box 7 (G23) = Vatinterface quarter purchases net (I14) | 49479.375 | 49479.375 | 0 | PASS |
| VAT Q3: box 6 (G21) = Vatinterface quarter sales net of VAT | 98899.9999999999 | 98899.9999999999 | 0 | PASS |
| VAT Q3: payment due date (G7) = Vatinterface final date for payment (C14) | 46630 | 46630 | 0 | PASS |
| VAT Q4: quarter end date is one of the Vatinterface periods | 1 | 1 | 0 | PASS |
| Vatinterface E17: quarter sales net = its three period rows | 84299.9999999999 | 84299.9999999999 | 0 | PASS |
| Vatinterface G17: quarter output VAT = its three period rows | 16860.000000000007 | 16860 | -7.275957614183426e-12 | PASS |
| Vatinterface I17: quarter purchases net = its three period rows | 10528.54166666667 | 10528.5416666667 | +3.092281986027956e-11 | PASS |
| Vatinterface K17: quarter input VAT = its three period rows | 2105.708333333333 | 2105.70833333333 | -3.183231456205249e-12 | PASS |
| VAT Q4: box 1 (G9) = Vatinterface quarter VAT due (G17) | 16860 | 16860 | 0 | PASS |
| VAT Q4: box 4 (G15) = Vatinterface quarter VAT reclaimed (K17) | 2105.70833333333 | 2105.70833333333 | 0 | PASS |
| VAT Q4: box 7 (G23) = Vatinterface quarter purchases net (I17) | 10528.5416666667 | 10528.5416666667 | 0 | PASS |
| VAT Q4: box 6 (G21) = Vatinterface quarter sales net of VAT | 84299.9999999999 | 84299.9999999999 | 0 | PASS |
| VAT Q4: payment due date (G7) = Vatinterface final date for payment (C17) | 46721 | 46721 | 0 | PASS |
| VAT Q5: quarter end date is one of the Vatinterface periods | 1 | 1 | 0 | PASS |
| Vatinterface E20: quarter sales net = its three period rows | 5500 | 5500 | 0 | PASS |
| Vatinterface G20: quarter output VAT = its three period rows | 1100 | 1100 | 0 | PASS |
| Vatinterface I20: quarter purchases net = its three period rows | 900 | 900 | 0 | PASS |
| Vatinterface K20: quarter input VAT = its three period rows | 180 | 180 | 0 | PASS |
| VAT Q5: box 1 (G9) = Vatinterface quarter VAT due (G20) | 1100 | 1100 | 0 | PASS |
| VAT Q5: box 4 (G15) = Vatinterface quarter VAT reclaimed (K20) | 180 | 180 | 0 | PASS |
| VAT Q5: box 7 (G23) = Vatinterface quarter purchases net (I20) | 900 | 900 | 0 | PASS |
| VAT Q5: box 6 (G21) = Vatinterface quarter sales net of VAT | 5500 | 5500 | 0 | PASS |
| VAT Q5: payment due date (G7) = Vatinterface final date for payment (C20) | 46812 | 46812 | 0 | PASS |
| VAT: the five returns end on five different periods | 5 | 5 | 0 | PASS |
| VAT: Q2 ends a quarter after Q1 | 3 | 3 | 0 | PASS |
| VAT: Q3 ends a quarter after Q2 | 3 | 3 | 0 | PASS |
| VAT: Q4 ends a quarter after Q3 | 3 | 3 | 0 | PASS |
| VAT: Q5 ends a quarter after Q4 | 3 | 3 | 0 | PASS |
| VAT: Q1-Q4 cover every month of the accounting year | 12 | 12 | 0 | PASS |
| VAT: Q5 ends on the last period the Vatinterface carries | 20 | 20 | 0 | PASS |
| VAT: periods more than one of the five returns declares | 0 | 0 | 0 | PASS |
| VAT: output VAT declared on more than one of the five returns | 0 | 0 | 0 | PASS |
| Fixed assets: closing NBV = cost less disposals, less depreciation carried forward less depreciation on disposals | 208990 | 208990 | 0 | PASS |
| Schedule: motor vehicle WDA = opening tax value x the year's WDA rate, uncapped | 3360.0000000000005 | 3360 | -4.547473508864641e-13 | PASS |
| Schedule: motor vehicle pool after WDA = opening tax value less WDA | 20640 | 20640 | 0 | PASS |
| Schedule: motor vehicle balancing allowance = pool after WDA less disposal proceeds | 8140 | 8140 | 0 | PASS |
| Schedule: motor vehicle WDA + balancing allowance = opening tax value less disposal proceeds | 11500 | 11500 | 0 | PASS |
| Fixed asset note (land): cost brought forward = Schedule | 200000 | 200000 | 0 | PASS |
| Fixed asset note (land): additions = Schedule | 0 | 0 | 0 | PASS |
| Fixed asset note (land): disposals at cost = Schedule | 0 | 0 | 0 | PASS |
| Fixed asset note (land): cost carried forward | 200000 | 200000 | 0 | PASS |
| Fixed asset note (land): depreciation brought forward = Schedule | 40000 | 40000 | 0 | PASS |
| Fixed asset note (land): charge for the year = Schedule | 0 | 0 | 0 | PASS |
| Fixed asset note (land): depreciation on disposals = Schedule | 0 | 0 | 0 | PASS |
| Fixed asset note (land): depreciation carried forward | 40000 | 40000 | 0 | PASS |
| Fixed asset note (land): net book value = cost less depreciation | 160000 | 160000 | 0 | PASS |
| Fixed asset note (plant): cost brought forward = Schedule | 0 | 0 | 0 | PASS |
| Fixed asset note (plant): additions = Schedule | 52500 | 52500 | 0 | PASS |
| Fixed asset note (plant): disposals at cost = Schedule | 0 | 0 | 0 | PASS |
| Fixed asset note (plant): cost carried forward | 52500 | 52500 | 0 | PASS |
| Fixed asset note (plant): depreciation brought forward = Schedule | 0 | 0 | 0 | PASS |
| Fixed asset note (plant): charge for the year = Schedule | 5250 | 5250 | 0 | PASS |
| Fixed asset note (plant): depreciation on disposals = Schedule | 0 | 0 | 0 | PASS |
| Fixed asset note (plant): depreciation carried forward | 5250 | 5250 | 0 | PASS |
| Fixed asset note (plant): net book value = cost less depreciation | 47250 | 47250 | 0 | PASS |
| Fixed asset note (fixtures): cost brought forward = Schedule | 0 | 0 | 0 | PASS |
| Fixed asset note (fixtures): additions = Schedule | 0 | 0 | 0 | PASS |
| Fixed asset note (fixtures): disposals at cost = Schedule | 0 | 0 | 0 | PASS |
| Fixed asset note (fixtures): cost carried forward | 0 | 0 | 0 | PASS |
| Fixed asset note (fixtures): depreciation brought forward = Schedule | 0 | 0 | 0 | PASS |
| Fixed asset note (fixtures): charge for the year = Schedule | 0 | 0 | 0 | PASS |
| Fixed asset note (fixtures): depreciation on disposals = Schedule | 0 | 0 | 0 | PASS |
| Fixed asset note (fixtures): depreciation carried forward | 0 | 0 | 0 | PASS |
| Fixed asset note (fixtures): net book value = cost less depreciation | 0 | 0 | 0 | PASS |
| Fixed asset note (computer): cost brought forward = Schedule | 3000 | 3000 | 0 | PASS |
| Fixed asset note (computer): additions = Schedule | 0 | 0 | 0 | PASS |
| Fixed asset note (computer): disposals at cost = Schedule | 0 | 0 | 0 | PASS |
| Fixed asset note (computer): cost carried forward | 3000 | 3000 | 0 | PASS |
| Fixed asset note (computer): depreciation brought forward = Schedule | 270 | 270 | 0 | PASS |
| Fixed asset note (computer): charge for the year = Schedule | 990 | 990 | 0 | PASS |
| Fixed asset note (computer): depreciation on disposals = Schedule | 0 | 0 | 0 | PASS |
| Fixed asset note (computer): depreciation carried forward | 1260 | 1260 | 0 | PASS |
| Fixed asset note (computer): net book value = cost less depreciation | 1740 | 1740 | 0 | PASS |
| Fixed asset note (motor): cost brought forward = Schedule | 30000 | 30000 | 0 | PASS |
| Fixed asset note (motor): additions = Schedule | 0 | 0 | 0 | PASS |
| Fixed asset note (motor): disposals at cost = Schedule | 30000 | 30000 | 0 | PASS |
| Fixed asset note (motor): cost carried forward | 0 | 0 | 0 | PASS |
| Fixed asset note (motor): depreciation brought forward = Schedule | 9828 | 9828 | 0 | PASS |
| Fixed asset note (motor): charge for the year = Schedule | 7500 | 7500 | 0 | PASS |
| Fixed asset note (motor): depreciation on disposals = Schedule | 17328 | 17328 | 0 | PASS |
| Fixed asset note (motor): depreciation carried forward | 0 | 0 | 0 | PASS |
| Fixed asset note (motor): net book value = cost less depreciation | 0 | 0 | 0 | PASS |
| Fixed asset note: total cost brought forward = Schedule existing assets | 233000 | 233000 | 0 | PASS |
| Fixed asset note: total additions = Schedule new assets | 52500 | 52500 | 0 | PASS |
| Fixed asset note: total charge for the year = Schedule | 13740 | 13740 | 0 | PASS |
| Fixed asset note: total disposals at cost = Schedule | 30000 | 30000 | 0 | PASS |
| Fixed asset note: total depreciation on disposals = Schedule | 17328 | 17328 | 0 | PASS |
| Fixed asset note: total net book value = the asset class columns | 208990 | 208990 | 0 | PASS |
| Fixed asset schedule (land): opening cost and depreciation agree with the opening balance sheet | an Existing ... heading | Existing Land & Property | PASS | |
| Fixed asset schedule (plant): opening cost and depreciation agree with the opening balance sheet | an Existing ... heading | Existing Plant & Machinery | PASS | |
| Fixed asset schedule (fixtures): opening cost and depreciation agree with the opening balance sheet | an Existing ... heading | Existing Fixtures & Fittings | PASS | |
| Fixed asset schedule (computer): opening cost and depreciation agree with the opening balance sheet | an Existing ... heading | Existing Computers | PASS | |
| Fixed asset schedule (motor): opening cost and depreciation agree with the opening balance sheet | an Existing ... heading | Existing Motor Vehicles | PASS | |
| Published balance sheet: fixed assets = fixed asset note net book value | 208990 | 208990 | 0 | PASS |
| RegisterofMembers: nominal value x shares issued = PubBalSht share capital | 100 | 100 | 0 | PASS |
| Directors' report: sales turnover = published P&L turnover | 341283.333333333 | 341283.333333333 | 0 | PASS |
| Directors' report: last year's turnover = published P&L prior year column | 0 | 0 | 0 | PASS |
| Directors' report: trading margin = published gross profit over turnover | 0.9449528739561448 | 0.944952873956146 | +1.2212453270876722e-15 | PASS |
| Directors' report: last year's trading margin = published prior year gross profit over turnover | blank, there being no turnover to divide by | PASS | ||
| Published P&L: turnover = management P&L turnover | 341283.333333333 | 341283.333333333 | 0 | PASS |
| Published P&L: prior year closing stock while no comparatives are entered | 0 | 0 | 0 | PASS |
| Published P&L: prior year stock movement while no comparatives are entered | 0 | 0 | 0 | PASS |
| Published P&L: prior year retained profit while no comparatives are entered | 0 | 0 | 0 | PASS |
| Directors' report: year end = published balance sheet date | 46691 | 46691 | 0 | PASS |
| Directors' report: ordinary shares issued = register of members total | 100 | 100 | 0 | PASS |
| Directors' report: first member's holding = register of members | 60 | 60 | 0 | PASS |
| Directors' report: second member's holding = register of members | 25 | 25 | 0 | PASS |
| Register of members: row 3 names Carol Smith | Carol Smith | Carol Smith | PASS | |
| Register of members: row 3 holds Carol Smith's shares | 60 | 60 | 0 | PASS |
| Register of members: row 4 names David Brown | David Brown | David Brown | PASS | |
| Register of members: row 4 holds David Brown's shares | 25 | 25 | 0 | PASS |
| Register of members: row 5 names Emma Wilson | Emma Wilson | Emma Wilson | PASS | |
| Register of members: row 5 holds Emma Wilson's shares | 15 | 15 | 0 | PASS |
| Directors' report: first shareholder named | Carol Smith | Carol Smith | PASS | |
| Directors' report: second shareholder named | David Brown | David Brown | PASS | |
| Directors&Secretary: row 2 names Carol Smith | Carol Smith | Carol Smith | PASS | |
| Directors&Secretary: row 2 appoints Carol Smith as Director | Director | Director | PASS | |
| DirectorsInterests: row 2 names Carol Smith | Carol Smith | Carol Smith | PASS | |
| DirectorsInterests: row 2 registers Carol Smith's shareholding on the date the register of members carries | 43831 | 43831 | 0 | PASS |
| Directors' report: dividend declared = the board minute | 15000 | 15000 | 0 | PASS |
| Board minute: dividend declared = the scenario's declaration | 15000 | 15000 | 0 | PASS |
| Board minute: meeting date = the scenario's board meeting | 46691 | 46691 | 0 | PASS |
| Published P&L: dividends appropriated = the dividend the board declared | 15000 | 15000 | 0 | PASS |
| Trial Balance: dividends creditor = opening plus declared less paid | 0 | 0 | 0 | PASS |
| Published balance sheet: creditors due after more than one year = the secured loan plus hire purchase agreements | 45000 | 45000 | 0 | PASS |
| Charges register: the balance sheet carries a creditor falling due after more than one year | more than 0 and no more than the 50000 the directors valued the charged assets and the hire purchase agreements finance | 45000 | PASS | |
| Trial Balance: trade creditors = opening plus purchases, less creditor payments, CIS withheld and the amounts financed | 10832.25 | 10832.25 | 0 | PASS |
| Trial Balance: PAYE creditor = the year's payroll deductions less the payments coded RP | 0 | 0 | 0 | PASS |
| Trial Balance: VAT creditor = opening plus output VAT, less input VAT and the payments coded RV | 9135.789999999979 | 9135.78833333336 | -0.0016666666197124869 | PASS |
| Trial Balance: CIS creditor = the tax withheld from sub-contractors less the CIS suffered and the remittances paid under RC | 0 | 0 | 0 | PASS |
| Trial Balance: corporation tax creditor = opening plus the year's charge, less the interest tax credit and the payments coded RT | 29156.76675462949 | 29156.7667546295 | +1.0913936421275139e-11 | PASS |
| Fixed assets: Schedule additions = Purchases.xlsx fixed asset total | 52500 | 52500 | 0 | PASS |
| Fixed assets: Schedule disposals = Sales.xlsx fixed asset sales total | 12500 | 12500 | 0 | PASS |
| Fixed assets: Schedule additions = fixed asset purchases net of VAT | 52500 | 52500 | 0 | PASS |
| Fixed assets: Schedule disposal proceeds = fixed asset sales net of VAT | 12500 | 12500 | 0 | PASS |
| Fixed assets: the purchases reconciliation reads nil | 0 | 0 | 0 | PASS |
| Fixed assets: the sales reconciliation reads nil | 0 | 0 | 0 | PASS |
| P&L: depreciation = fixed asset note charge for the year | 13740 | 13740 | 0 | PASS |
| P&L: loss on disposal = Schedule cost less depreciation less proceeds | 172 | 172 | 0 | PASS |
| HP: first agreement monthly payment = the amount financed with charges over its term | 750 | 750 | 0 | PASS |
| HP: first agreement capital and interest split sums to the monthly payment | 750 | 750 | 0 | PASS |
| HP: second agreement monthly payment computes | 405 | 405 | 0 | PASS |
| HP: second agreement capital and interest split sums to the monthly payment | 405 | 405 | 0 | PASS |
| HP: long term creditors = the agreements' amounts financed | 20000 | 20000 | 0 | PASS |
| P&L: HP interest and charges reach the Bank Charges line (B36) | 3935 | 3935 | 0 | PASS |
| Currentaccount.xlsx: closing balance = opening + receipts - payments | 181215.43 | 181215.43 | 0 | PASS |
| Savingaccount.xlsx: closing balance = opening + receipts - payments | 10275 | 10275 | 0 | PASS |
| Cashaccount.xlsx: closing balance = opening + receipts - payments | 480 | 480 | 0 | PASS |
| Creditcardaccount.xlsx: closing balance = opening + receipts - payments | 1025 | 1025 | 0 | PASS |
| Trial Balance: Currentaccount.xlsx closing balance echo (EJ22) | 181215.43 | 181215.43 | 0 | PASS |
| Trial Balance: Savingaccount.xlsx closing balance echo (EJ23) | 10275 | 10275 | 0 | PASS |
| Trial Balance: Cashaccount.xlsx closing balance echo (EJ25) | 480 | 480 | 0 | PASS |
| Trial Balance: Creditcardaccount.xlsx closing balance echo (EJ24) | 1025 | 1025 | 0 | PASS |
| Published balance sheet: cash at bank = Trial Balance bank account aggregate | 192995.43 | 192995.43 | 0 | PASS |
| P&L Nov C4 = Sales.xlsx "a" net | 25333.33 | 25333.3333333333 | +0.0033333332976326346 | PASS |
| P&L Nov C5 = Sales.xlsx "b" net | 1800 | 1800 | 0 | PASS |
| P&L Nov C6 = Sales.xlsx "c" net | 0 | 0 | 0 | PASS |
| P&L Nov C7 = Sales.xlsx "d" net | 700 | 700 | 0 | PASS |
| P&L Nov C8 = Sales.xlsx "g" net | 0 | 0 | 0 | PASS |
| P&L Nov C34 = negated Sales.xlsx "o" net | 0 | 0 | 0 | PASS |
| P&L Dec D4 = Sales.xlsx "a" net | 25633.33 | 25633.3333333333 | +0.0033333332976326346 | PASS |
| P&L Dec D5 = Sales.xlsx "b" net | 800 | 800 | 0 | PASS |
| P&L Dec D6 = Sales.xlsx "c" net | 1000 | 1000 | 0 | PASS |
| P&L Dec D7 = Sales.xlsx "d" net | 0 | 0 | 0 | PASS |
| P&L Dec D8 = Sales.xlsx "g" net | 0 | 0 | 0 | PASS |
| P&L Dec D34 = negated Sales.xlsx "o" net | 0 | 0 | 0 | PASS |
| P&L Jan E4 = Sales.xlsx "a" net | 26533.33 | 26533.3333333333 | +0.0033333332976326346 | PASS |
| P&L Jan E5 = Sales.xlsx "b" net | 800 | 800 | 0 | PASS |
| P&L Jan E6 = Sales.xlsx "c" net | 2000 | 2000 | 0 | PASS |
| P&L Jan E7 = Sales.xlsx "d" net | 0 | 0 | 0 | PASS |
| P&L Jan E8 = Sales.xlsx "g" net | 0 | 0 | 0 | PASS |
| P&L Jan E34 = negated Sales.xlsx "o" net | 0 | 0 | 0 | PASS |
| P&L Feb F4 = Sales.xlsx "a" net | 25633.33 | 25633.3333333333 | +0.0033333332976326346 | PASS |
| P&L Feb F5 = Sales.xlsx "b" net | 1800 | 1800 | 0 | PASS |
| P&L Feb F6 = Sales.xlsx "c" net | 0 | 0 | 0 | PASS |
| P&L Feb F7 = Sales.xlsx "d" net | 700 | 700 | 0 | PASS |
| P&L Feb F8 = Sales.xlsx "g" net | 0 | 0 | 0 | PASS |
| P&L Feb F34 = negated Sales.xlsx "o" net | 0 | 0 | 0 | PASS |
| P&L Mar G4 = Sales.xlsx "a" net | 27133.33 | 27133.3333333333 | +0.0033333332976326346 | PASS |
| P&L Mar G5 = Sales.xlsx "b" net | 800 | 800 | 0 | PASS |
| P&L Mar G6 = Sales.xlsx "c" net | 0 | 0 | 0 | PASS |
| P&L Mar G7 = Sales.xlsx "d" net | 0 | 0 | 0 | PASS |
| P&L Mar G8 = Sales.xlsx "g" net | 2083.33 | 2083.33333333333 | +0.0033333333299196966 | PASS |
| P&L Mar G34 = negated Sales.xlsx "o" net | 0 | 0 | 0 | PASS |
| P&L Apr H4 = Sales.xlsx "a" net | 25033.33 | 25033.3333333333 | +0.0033333332976326346 | PASS |
| P&L Apr H5 = Sales.xlsx "b" net | 800 | 800 | 0 | PASS |
| P&L Apr H6 = Sales.xlsx "c" net | 1800 | 1800 | 0 | PASS |
| P&L Apr H7 = Sales.xlsx "d" net | 500 | 500 | 0 | PASS |
| P&L Apr H8 = Sales.xlsx "g" net | 0 | 0 | 0 | PASS |
| P&L Apr H34 = negated Sales.xlsx "o" net | 0 | 0 | 0 | PASS |
| P&L May I4 = Sales.xlsx "a" net | 27133.33 | 27133.3333333333 | +0.0033333332976326346 | PASS |
| P&L May I5 = Sales.xlsx "b" net | 1800 | 1800 | 0 | PASS |
| P&L May I6 = Sales.xlsx "c" net | 0 | 0 | 0 | PASS |
| P&L May I7 = Sales.xlsx "d" net | 700 | 700 | 0 | PASS |
| P&L May I8 = Sales.xlsx "g" net | 0 | 0 | 0 | PASS |
| P&L May I34 = negated Sales.xlsx "o" net | 0 | 0 | 0 | PASS |
| P&L Jun J4 = Sales.xlsx "a" net | 25633.33 | 25633.3333333333 | +0.0033333332976326346 | PASS |
| P&L Jun J5 = Sales.xlsx "b" net | 800 | 800 | 0 | PASS |
| P&L Jun J6 = Sales.xlsx "c" net | 3000 | 3000 | 0 | PASS |
| P&L Jun J7 = Sales.xlsx "d" net | 0 | 0 | 0 | PASS |
| P&L Jun J8 = Sales.xlsx "g" net | 0 | 0 | 0 | PASS |
| P&L Jun J34 = negated Sales.xlsx "o" net | 0 | 0 | 0 | PASS |
| P&L Jul K4 = Sales.xlsx "a" net | 26533.33 | 26533.3333333333 | +0.0033333332976326346 | PASS |
| P&L Jul K5 = Sales.xlsx "b" net | 800 | 800 | 0 | PASS |
| P&L Jul K6 = Sales.xlsx "c" net | 0 | 0 | 0 | PASS |
| P&L Jul K7 = Sales.xlsx "d" net | 0 | 0 | 0 | PASS |
| P&L Jul K8 = Sales.xlsx "g" net | 0 | 0 | 0 | PASS |
| P&L Jul K34 = negated Sales.xlsx "o" net | 0 | 0 | 0 | PASS |
| P&L Aug L4 = Sales.xlsx "a" net | 25633.33 | 25633.3333333333 | +0.0033333332976326346 | PASS |
| P&L Aug L5 = Sales.xlsx "b" net | 1800 | 1800 | 0 | PASS |
| P&L Aug L6 = Sales.xlsx "c" net | 1000 | 1000 | 0 | PASS |
| P&L Aug L7 = Sales.xlsx "d" net | 1100 | 1100 | 0 | PASS |
| P&L Aug L8 = Sales.xlsx "g" net | 0 | 0 | 0 | PASS |
| P&L Aug L34 = negated Sales.xlsx "o" net | 0 | 0 | 0 | PASS |
| P&L Sep M4 = Sales.xlsx "a" net | 26333.33 | 26333.3333333333 | +0.0033333332976326346 | PASS |
| P&L Sep M5 = Sales.xlsx "b" net | 800 | 800 | 0 | PASS |
| P&L Sep M6 = Sales.xlsx "c" net | 1500 | 1500 | 0 | PASS |
| P&L Sep M7 = Sales.xlsx "d" net | 0 | 0 | 0 | PASS |
| P&L Sep M8 = Sales.xlsx "g" net | 0 | 0 | 0 | PASS |
| P&L Sep M34 = negated Sales.xlsx "o" net | 0 | 0 | 0 | PASS |
| P&L Oct N4 = Sales.xlsx "a" net | 25033.33 | 25033.3333333333 | +0.0033333332976326346 | PASS |
| P&L Oct N5 = Sales.xlsx "b" net | 800 | 800 | 0 | PASS |
| P&L Oct N6 = Sales.xlsx "c" net | 0 | 0 | 0 | PASS |
| P&L Oct N7 = Sales.xlsx "d" net | 0 | 0 | 0 | PASS |
| P&L Oct N8 = Sales.xlsx "g" net | 0 | 0 | 0 | PASS |
| P&L Oct N34 = negated Sales.xlsx "o" net | -300 | -300 | 0 | PASS |
| P&L Nov C12 = Purchases.xlsx "c" net | 0 | 0 | 0 | PASS |
| P&L Nov C13 = Purchases.xlsx "o" net | 237.5 | 237.5 | 0 | PASS |
| P&L Nov C21 = Purchases.xlsx "r" net | 1000 | 1000 | 0 | PASS |
| P&L Nov C22 = Purchases.xlsx "p" net | 0 | 0 | 0 | PASS |
| P&L Nov C23 = Purchases.xlsx "t" net | 0 | 0 | 0 | PASS |
| P&L Nov C24 = Purchases.xlsx "q" net | 0 | 0 | 0 | PASS |
| P&L Nov C25 = Purchases.xlsx "m" net | 100 | 100 | 0 | PASS |
| P&L Nov C26 = Purchases.xlsx "u" net | 130.83 | 130.833333333333 | +0.003333333332989241 | PASS |
| P&L Nov C27 = Purchases.xlsx "a" net | 0 | 0 | 0 | PASS |
| P&L Nov C28 = Purchases.xlsx "g" net | 112.5 | 112.5 | 0 | PASS |
| P&L Nov C29 = Purchases.xlsx "h" net | 76.67 | 76.6666666666667 | -0.00333333333330188 | PASS |
| P&L Nov C30 = Purchases.xlsx "v" net | 501.88 | 501.875 | -0.0049999999999954525 | PASS |
| P&L Nov C31 = Purchases.xlsx "n" net | 1200 | 1200 | 0 | PASS |
| P&L Nov C32 = Purchases.xlsx "f" net | 150 | 150 | 0 | PASS |
| P&L Nov C33 = Purchases.xlsx "l" net | 250 | 250 | 0 | PASS |
| P&L Nov C37 = Purchases.xlsx "y" net | 0 | 0 | 0 | PASS |
| P&L Nov C38 = Purchases.xlsx "z" net | 0 | 0 | 0 | PASS |
| P&L Dec D12 = Purchases.xlsx "c" net | 0 | 0 | 0 | PASS |
| P&L Dec D13 = Purchases.xlsx "o" net | 207.5 | 207.5 | 0 | PASS |
| P&L Dec D21 = Purchases.xlsx "r" net | 1000 | 1000 | 0 | PASS |
| P&L Dec D22 = Purchases.xlsx "p" net | 0 | 0 | 0 | PASS |
| P&L Dec D23 = Purchases.xlsx "t" net | 150 | 150 | 0 | PASS |
| P&L Dec D24 = Purchases.xlsx "q" net | 200 | 200 | 0 | PASS |
| P&L Dec D25 = Purchases.xlsx "m" net | 0 | 0 | 0 | PASS |
| P&L Dec D26 = Purchases.xlsx "u" net | 95.83 | 95.8333333333333 | +0.00333333333330188 | PASS |
| P&L Dec D27 = Purchases.xlsx "a" net | 500 | 500 | 0 | PASS |
| P&L Dec D28 = Purchases.xlsx "g" net | 127.5 | 127.5 | 0 | PASS |
| P&L Dec D29 = Purchases.xlsx "h" net | 126.67 | 126.666666666667 | -0.003333333333003452 | PASS |
| P&L Dec D30 = Purchases.xlsx "v" net | 555 | 555 | 0 | PASS |
| P&L Dec D31 = Purchases.xlsx "n" net | 0 | 0 | 0 | PASS |
| P&L Dec D32 = Purchases.xlsx "f" net | 0 | 0 | 0 | PASS |
| P&L Dec D33 = Purchases.xlsx "l" net | 250 | 250 | 0 | PASS |
| P&L Dec D37 = Purchases.xlsx "y" net | 0 | 0 | 0 | PASS |
| P&L Dec D38 = Purchases.xlsx "z" net | 0 | 0 | 0 | PASS |
| P&L Jan E12 = Purchases.xlsx "c" net | 4166.67 | 4166.66666666667 | -0.003333333330374444 | PASS |
| P&L Jan E13 = Purchases.xlsx "o" net | 237.5 | 237.5 | 0 | PASS |
| P&L Jan E21 = Purchases.xlsx "r" net | 1000 | 1000 | 0 | PASS |
| P&L Jan E22 = Purchases.xlsx "p" net | 300 | 300 | 0 | PASS |
| P&L Jan E23 = Purchases.xlsx "t" net | 0 | 0 | 0 | PASS |
| P&L Jan E24 = Purchases.xlsx "q" net | 0 | 0 | 0 | PASS |
| P&L Jan E25 = Purchases.xlsx "m" net | 0 | 0 | 0 | PASS |
| P&L Jan E26 = Purchases.xlsx "u" net | 120.83 | 120.833333333333 | +0.003333333333003452 | PASS |
| P&L Jan E27 = Purchases.xlsx "a" net | 0 | 0 | 0 | PASS |
| P&L Jan E28 = Purchases.xlsx "g" net | 192.5 | 192.5 | 0 | PASS |
| P&L Jan E29 = Purchases.xlsx "h" net | 226.67 | 226.666666666667 | -0.003333333332989241 | PASS |
| P&L Jan E30 = Purchases.xlsx "v" net | 545 | 545 | 0 | PASS |
| P&L Jan E31 = Purchases.xlsx "n" net | 0 | 0 | 0 | PASS |
| P&L Jan E32 = Purchases.xlsx "f" net | 0 | 0 | 0 | PASS |
| P&L Jan E33 = Purchases.xlsx "l" net | 458.33 | 458.333333333333 | +0.003333333332989241 | PASS |
| P&L Jan E37 = Purchases.xlsx "y" net | 0 | 0 | 0 | PASS |
| P&L Jan E38 = Purchases.xlsx "z" net | 0 | 0 | 0 | PASS |
| P&L Feb F12 = Purchases.xlsx "c" net | 0 | 0 | 0 | PASS |
| P&L Feb F13 = Purchases.xlsx "o" net | 207.5 | 207.5 | 0 | PASS |
| P&L Feb F21 = Purchases.xlsx "r" net | 1000 | 1000 | 0 | PASS |
| P&L Feb F22 = Purchases.xlsx "p" net | 0 | 0 | 0 | PASS |
| P&L Feb F23 = Purchases.xlsx "t" net | 100 | 100 | 0 | PASS |
| P&L Feb F24 = Purchases.xlsx "q" net | 400 | 400 | 0 | PASS |
| P&L Feb F25 = Purchases.xlsx "m" net | 150 | 150 | 0 | PASS |
| P&L Feb F26 = Purchases.xlsx "u" net | 95.83 | 95.8333333333333 | +0.00333333333330188 | PASS |
| P&L Feb F27 = Purchases.xlsx "a" net | 400 | 400 | 0 | PASS |
| P&L Feb F28 = Purchases.xlsx "g" net | 132.5 | 132.5 | 0 | PASS |
| P&L Feb F29 = Purchases.xlsx "h" net | 76.67 | 76.6666666666667 | -0.00333333333330188 | PASS |
| P&L Feb F30 = Purchases.xlsx "v" net | 486.88 | 486.875 | -0.0049999999999954525 | PASS |
| P&L Feb F31 = Purchases.xlsx "n" net | 0 | 0 | 0 | PASS |
| P&L Feb F32 = Purchases.xlsx "f" net | 150 | 150 | 0 | PASS |
| P&L Feb F33 = Purchases.xlsx "l" net | 250 | 250 | 0 | PASS |
| P&L Feb F37 = Purchases.xlsx "y" net | 0 | 0 | 0 | PASS |
| P&L Feb F38 = Purchases.xlsx "z" net | 2500 | 2500 | 0 | PASS |
| P&L Mar G12 = Purchases.xlsx "c" net | 0 | 0 | 0 | PASS |
| P&L Mar G13 = Purchases.xlsx "o" net | 237.5 | 237.5 | 0 | PASS |
| P&L Mar G21 = Purchases.xlsx "r" net | 1000 | 1000 | 0 | PASS |
| P&L Mar G22 = Purchases.xlsx "p" net | 0 | 0 | 0 | PASS |
| P&L Mar G23 = Purchases.xlsx "t" net | 0 | 0 | 0 | PASS |
| P&L Mar G24 = Purchases.xlsx "q" net | 0 | 0 | 0 | PASS |
| P&L Mar G25 = Purchases.xlsx "m" net | 200 | 200 | 0 | PASS |
| P&L Mar G26 = Purchases.xlsx "u" net | 135.83 | 135.833333333333 | +0.003333333332989241 | PASS |
| P&L Mar G27 = Purchases.xlsx "a" net | 0 | 0 | 0 | PASS |
| P&L Mar G28 = Purchases.xlsx "g" net | 112.5 | 112.5 | 0 | PASS |
| P&L Mar G29 = Purchases.xlsx "h" net | 116.67 | 116.666666666667 | -0.003333333333003452 | PASS |
| P&L Mar G30 = Purchases.xlsx "v" net | 501.88 | 501.875 | -0.0049999999999954525 | PASS |
| P&L Mar G31 = Purchases.xlsx "n" net | 0 | 0 | 0 | PASS |
| P&L Mar G32 = Purchases.xlsx "f" net | 0 | 0 | 0 | PASS |
| P&L Mar G33 = Purchases.xlsx "l" net | 250 | 250 | 0 | PASS |
| P&L Mar G37 = Purchases.xlsx "y" net | 0 | 0 | 0 | PASS |
| P&L Mar G38 = Purchases.xlsx "z" net | 0 | 0 | 0 | PASS |
| P&L Apr H12 = Purchases.xlsx "c" net | 0 | 0 | 0 | PASS |
| P&L Apr H13 = Purchases.xlsx "o" net | 207.5 | 207.5 | 0 | PASS |
| P&L Apr H21 = Purchases.xlsx "r" net | 1000 | 1000 | 0 | PASS |
| P&L Apr H22 = Purchases.xlsx "p" net | 250 | 250 | 0 | PASS |
| P&L Apr H23 = Purchases.xlsx "t" net | 80 | 80 | 0 | PASS |
| P&L Apr H24 = Purchases.xlsx "q" net | 300 | 300 | 0 | PASS |
| P&L Apr H25 = Purchases.xlsx "m" net | 0 | 0 | 0 | PASS |
| P&L Apr H26 = Purchases.xlsx "u" net | 95.83 | 95.8333333333333 | +0.00333333333330188 | PASS |
| P&L Apr H27 = Purchases.xlsx "a" net | 0 | 0 | 0 | PASS |
| P&L Apr H28 = Purchases.xlsx "g" net | 122.5 | 122.5 | 0 | PASS |
| P&L Apr H29 = Purchases.xlsx "h" net | 76.67 | 76.6666666666667 | -0.00333333333330188 | PASS |
| P&L Apr H30 = Purchases.xlsx "v" net | 590 | 590 | 0 | PASS |
| P&L Apr H31 = Purchases.xlsx "n" net | 0 | 0 | 0 | PASS |
| P&L Apr H32 = Purchases.xlsx "f" net | 0 | 0 | 0 | PASS |
| P&L Apr H33 = Purchases.xlsx "l" net | 1223.33 | 1223.33333333333 | +0.0033333333301470702 | PASS |
| P&L Apr H37 = Purchases.xlsx "y" net | 0 | 0 | 0 | PASS |
| P&L Apr H38 = Purchases.xlsx "z" net | 0 | 0 | 0 | PASS |
| P&L May I12 = Purchases.xlsx "c" net | 0 | 0 | 0 | PASS |
| P&L May I13 = Purchases.xlsx "o" net | 237.5 | 237.5 | 0 | PASS |
| P&L May I21 = Purchases.xlsx "r" net | 1000 | 1000 | 0 | PASS |
| P&L May I22 = Purchases.xlsx "p" net | 0 | 0 | 0 | PASS |
| P&L May I23 = Purchases.xlsx "t" net | 0 | 0 | 0 | PASS |
| P&L May I24 = Purchases.xlsx "q" net | 0 | 0 | 0 | PASS |
| P&L May I25 = Purchases.xlsx "m" net | 80 | 80 | 0 | PASS |
| P&L May I26 = Purchases.xlsx "u" net | 125.83 | 125.833333333333 | +0.003333333333003452 | PASS |
| P&L May I27 = Purchases.xlsx "a" net | 2500 | 2500 | 0 | PASS |
| P&L May I28 = Purchases.xlsx "g" net | 112.5 | 112.5 | 0 | PASS |
| P&L May I29 = Purchases.xlsx "h" net | 176.67 | 176.666666666667 | -0.003333333332989241 | PASS |
| P&L May I30 = Purchases.xlsx "v" net | 505.63 | 505.625 | -0.0049999999999954525 | PASS |
| P&L May I31 = Purchases.xlsx "n" net | 300 | 300 | 0 | PASS |
| P&L May I32 = Purchases.xlsx "f" net | 150 | 150 | 0 | PASS |
| P&L May I33 = Purchases.xlsx "l" net | 250 | 250 | 0 | PASS |
| P&L May I37 = Purchases.xlsx "y" net | 0 | 0 | 0 | PASS |
| P&L May I38 = Purchases.xlsx "z" net | 0 | 0 | 0 | PASS |
| P&L Jun J12 = Purchases.xlsx "c" net | 2500 | 2500 | 0 | PASS |
| P&L Jun J13 = Purchases.xlsx "o" net | 207.5 | 207.5 | 0 | PASS |
| P&L Jun J21 = Purchases.xlsx "r" net | 1000 | 1000 | 0 | PASS |
| P&L Jun J22 = Purchases.xlsx "p" net | 0 | 0 | 0 | PASS |
| P&L Jun J23 = Purchases.xlsx "t" net | 200 | 200 | 0 | PASS |
| P&L Jun J24 = Purchases.xlsx "q" net | 0 | 0 | 0 | PASS |
| P&L Jun J25 = Purchases.xlsx "m" net | 0 | 0 | 0 | PASS |
| P&L Jun J26 = Purchases.xlsx "u" net | 95.83 | 95.8333333333333 | +0.00333333333330188 | PASS |
| P&L Jun J27 = Purchases.xlsx "a" net | 0 | 0 | 0 | PASS |
| P&L Jun J28 = Purchases.xlsx "g" net | 137.5 | 137.5 | 0 | PASS |
| P&L Jun J29 = Purchases.xlsx "h" net | 136.67 | 136.666666666667 | -0.003333333332989241 | PASS |
| P&L Jun J30 = Purchases.xlsx "v" net | 537.5 | 537.5 | 0 | PASS |
| P&L Jun J31 = Purchases.xlsx "n" net | 0 | 0 | 0 | PASS |
| P&L Jun J32 = Purchases.xlsx "f" net | 0 | 0 | 0 | PASS |
| P&L Jun J33 = Purchases.xlsx "l" net | 250 | 250 | 0 | PASS |
| P&L Jun J37 = Purchases.xlsx "y" net | 0 | 0 | 0 | PASS |
| P&L Jun J38 = Purchases.xlsx "z" net | 0 | 0 | 0 | PASS |
| P&L Jul K12 = Purchases.xlsx "c" net | 0 | 0 | 0 | PASS |
| P&L Jul K13 = Purchases.xlsx "o" net | 237.5 | 237.5 | 0 | PASS |
| P&L Jul K21 = Purchases.xlsx "r" net | 1000 | 1000 | 0 | PASS |
| P&L Jul K22 = Purchases.xlsx "p" net | 350 | 350 | 0 | PASS |
| P&L Jul K23 = Purchases.xlsx "t" net | 0 | 0 | 0 | PASS |
| P&L Jul K24 = Purchases.xlsx "q" net | 0 | 0 | 0 | PASS |
| P&L Jul K25 = Purchases.xlsx "m" net | 0 | 0 | 0 | PASS |
| P&L Jul K26 = Purchases.xlsx "u" net | 115.83 | 115.833333333333 | +0.003333333333003452 | PASS |
| P&L Jul K27 = Purchases.xlsx "a" net | 0 | 0 | 0 | PASS |
| P&L Jul K28 = Purchases.xlsx "g" net | 212.5 | 212.5 | 0 | PASS |
| P&L Jul K29 = Purchases.xlsx "h" net | 76.67 | 76.6666666666667 | -0.00333333333330188 | PASS |
| P&L Jul K30 = Purchases.xlsx "v" net | 511.25 | 511.25 | 0 | PASS |
| P&L Jul K31 = Purchases.xlsx "n" net | 0 | 0 | 0 | PASS |
| P&L Jul K32 = Purchases.xlsx "f" net | 0 | 0 | 0 | PASS |
| P&L Jul K33 = Purchases.xlsx "l" net | 389.17 | 389.166666666667 | -0.003333333332989241 | PASS |
| P&L Jul K37 = Purchases.xlsx "y" net | 416.67 | 416.666666666667 | -0.003333333332989241 | PASS |
| P&L Jul K38 = Purchases.xlsx "z" net | 0 | 0 | 0 | PASS |
| P&L Aug L12 = Purchases.xlsx "c" net | 0 | 0 | 0 | PASS |
| P&L Aug L13 = Purchases.xlsx "o" net | 207.5 | 207.5 | 0 | PASS |
| P&L Aug L21 = Purchases.xlsx "r" net | 1000 | 1000 | 0 | PASS |
| P&L Aug L22 = Purchases.xlsx "p" net | 0 | 0 | 0 | PASS |
| P&L Aug L23 = Purchases.xlsx "t" net | 150 | 150 | 0 | PASS |
| P&L Aug L24 = Purchases.xlsx "q" net | 150 | 150 | 0 | PASS |
| P&L Aug L25 = Purchases.xlsx "m" net | 120 | 120 | 0 | PASS |
| P&L Aug L26 = Purchases.xlsx "u" net | 95.83 | 95.8333333333333 | +0.00333333333330188 | PASS |
| P&L Aug L27 = Purchases.xlsx "a" net | 400 | 400 | 0 | PASS |
| P&L Aug L28 = Purchases.xlsx "g" net | 127.5 | 127.5 | 0 | PASS |
| P&L Aug L29 = Purchases.xlsx "h" net | 76.67 | 76.6666666666667 | -0.00333333333330188 | PASS |
| P&L Aug L30 = Purchases.xlsx "v" net | 531.88 | 531.875 | -0.0049999999999954525 | PASS |
| P&L Aug L31 = Purchases.xlsx "n" net | 0 | 0 | 0 | PASS |
| P&L Aug L32 = Purchases.xlsx "f" net | 150 | 150 | 0 | PASS |
| P&L Aug L33 = Purchases.xlsx "l" net | 250 | 250 | 0 | PASS |
| P&L Aug L37 = Purchases.xlsx "y" net | 0 | 0 | 0 | PASS |
| P&L Aug L38 = Purchases.xlsx "z" net | 0 | 0 | 0 | PASS |
| P&L Sep M12 = Purchases.xlsx "c" net | 0 | 0 | 0 | PASS |
| P&L Sep M13 = Purchases.xlsx "o" net | 237.5 | 237.5 | 0 | PASS |
| P&L Sep M21 = Purchases.xlsx "r" net | 1000 | 1000 | 0 | PASS |
| P&L Sep M22 = Purchases.xlsx "p" net | 0 | 0 | 0 | PASS |
| P&L Sep M23 = Purchases.xlsx "t" net | 0 | 0 | 0 | PASS |
| P&L Sep M24 = Purchases.xlsx "q" net | 300 | 300 | 0 | PASS |
| P&L Sep M25 = Purchases.xlsx "m" net | 300 | 300 | 0 | PASS |
| P&L Sep M26 = Purchases.xlsx "u" net | 110.83 | 110.833333333333 | +0.003333333333003452 | PASS |
| P&L Sep M27 = Purchases.xlsx "a" net | 0 | 0 | 0 | PASS |
| P&L Sep M28 = Purchases.xlsx "g" net | 112.5 | 112.5 | 0 | PASS |
| P&L Sep M29 = Purchases.xlsx "h" net | 306.67 | 306.666666666667 | -0.003333333332989241 | PASS |
| P&L Sep M30 = Purchases.xlsx "v" net | 496.25 | 496.25 | 0 | PASS |
| P&L Sep M31 = Purchases.xlsx "n" net | 0 | 0 | 0 | PASS |
| P&L Sep M32 = Purchases.xlsx "f" net | 0 | 0 | 0 | PASS |
| P&L Sep M33 = Purchases.xlsx "l" net | 250 | 250 | 0 | PASS |
| P&L Sep M37 = Purchases.xlsx "y" net | 0 | 0 | 0 | PASS |
| P&L Sep M38 = Purchases.xlsx "z" net | 0 | 0 | 0 | PASS |
| P&L Oct N12 = Purchases.xlsx "c" net | 0 | 0 | 0 | PASS |
| P&L Oct N13 = Purchases.xlsx "o" net | 207.5 | 207.5 | 0 | PASS |
| P&L Oct N21 = Purchases.xlsx "r" net | 1000 | 1000 | 0 | PASS |
| P&L Oct N22 = Purchases.xlsx "p" net | 300 | 300 | 0 | PASS |
| P&L Oct N23 = Purchases.xlsx "t" net | 120 | 120 | 0 | PASS |
| P&L Oct N24 = Purchases.xlsx "q" net | 0 | 0 | 0 | PASS |
| P&L Oct N25 = Purchases.xlsx "m" net | 0 | 0 | 0 | PASS |
| P&L Oct N26 = Purchases.xlsx "u" net | 95.83 | 95.8333333333333 | +0.00333333333330188 | PASS |
| P&L Oct N27 = Purchases.xlsx "a" net | 0 | 0 | 0 | PASS |
| P&L Oct N28 = Purchases.xlsx "g" net | 132.5 | 132.5 | 0 | PASS |
| P&L Oct N29 = Purchases.xlsx "h" net | 76.67 | 76.6666666666667 | -0.00333333333330188 | PASS |
| P&L Oct N30 = Purchases.xlsx "v" net | 568.75 | 568.75 | 0 | PASS |
| P&L Oct N31 = Purchases.xlsx "n" net | 0 | 0 | 0 | PASS |
| P&L Oct N32 = Purchases.xlsx "f" net | 0 | 0 | 0 | PASS |
| P&L Oct N33 = Purchases.xlsx "l" net | 354.17 | 354.166666666667 | -0.003333333332989241 | PASS |
| P&L Oct N37 = Purchases.xlsx "y" net | 0 | 0 | 0 | PASS |
| P&L Oct N38 = Purchases.xlsx "z" net | 0 | 0 | 0 | PASS |
| P&L Nov turnover = Sales.xlsx Nov net less bad debts and asset sales | 27833.3333333333 | 27833.3333333333 | 0 | PASS |
| P&L Nov expense lines = Purchases.xlsx Nov net less materials, wages and asset purchases | 3759.375 | 3759.375 | 0 | PASS |
| P&L Dec turnover = Sales.xlsx Dec net less bad debts and asset sales | 27433.3333333333 | 27433.3333333333 | 0 | PASS |
| P&L Dec expense lines = Purchases.xlsx Dec net less materials, wages and asset purchases | 3212.5 | 3212.5 | 0 | PASS |
| P&L Jan turnover = Sales.xlsx Jan net less bad debts and asset sales | 29333.3333333333 | 29333.3333333333 | 0 | PASS |
| P&L Jan expense lines = Purchases.xlsx Jan net less materials, wages and asset purchases | 7247.5 | 7247.500000000003 | +2.7284841053187847e-12 | PASS |
| P&L Feb turnover = Sales.xlsx Feb net less bad debts and asset sales | 28133.3333333333 | 28133.3333333333 | 0 | PASS |
| P&L Feb expense lines = Purchases.xlsx Feb net less materials, wages and asset purchases | 5949.375 | 5949.375 | 0 | PASS |
| P&L Mar turnover = Sales.xlsx Mar net less bad debts and asset sales | 30016.6666666667 | 30016.6666666666 | -1.0186340659856796e-10 | PASS |
| P&L Mar expense lines = Purchases.xlsx Mar net less materials, wages and asset purchases | 2554.375000000003 | 2554.375 | -3.183231456205249e-12 | PASS |
| P&L Apr turnover = Sales.xlsx Apr net less bad debts and asset sales | 28133.3333333333 | 28133.3333333333 | 0 | PASS |
| P&L Apr expense lines = Purchases.xlsx Apr net less materials, wages and asset purchases | 3945.8333333332994 | 3945.8333333333294 | +3.001332515850663e-11 | PASS |
| P&L May turnover = Sales.xlsx May net less bad debts and asset sales | 29633.3333333333 | 29633.3333333333 | 0 | PASS |
| P&L May expense lines = Purchases.xlsx May net less materials, wages and asset purchases | 5438.125 | 5438.125 | 0 | PASS |
| P&L Jun turnover = Sales.xlsx Jun net less bad debts and asset sales | 29433.3333333333 | 29433.3333333333 | 0 | PASS |
| P&L Jun expense lines = Purchases.xlsx Jun net less materials, wages and asset purchases | 5065 | 5065.000000000001 | +9.094947017729282e-13 | PASS |
| P&L Jul turnover = Sales.xlsx Jul net less bad debts and asset sales | 27333.3333333333 | 27333.3333333333 | 0 | PASS |
| P&L Jul expense lines = Purchases.xlsx Jul net less materials, wages and asset purchases | 3309.5833333333303 | 3309.583333333334 | +3.637978807091713e-12 | PASS |
| P&L Aug turnover = Sales.xlsx Aug net less bad debts and asset sales | 29533.3333333333 | 29533.3333333333 | 0 | PASS |
| P&L Aug expense lines = Purchases.xlsx Aug net less materials, wages and asset purchases | 3259.375 | 3259.3749999999995 | -4.547473508864641e-13 | PASS |
| P&L Sep turnover = Sales.xlsx Sep net less bad debts and asset sales | 28633.3333333333 | 28633.3333333333 | 0 | PASS |
| P&L Sep expense lines = Purchases.xlsx Sep net less materials, wages and asset purchases | 3113.75 | 3113.75 | 0 | PASS |
| P&L Oct turnover = Sales.xlsx Oct net less bad debts and asset sales | 25833.3333333333 | 25833.3333333333 | 0 | PASS |
| P&L Oct expense lines = Purchases.xlsx Oct net less materials, wages and asset purchases | 2855.41666666667 | 2855.416666666667 | -3.183231456205249e-12 | PASS |
| Payslips calendar: the payroll year opens on 6 April | 6 April | 6 April 2027 | PASS | |
| Payslips calendar: payroll month 1 opens on the first day of tax week 1 | 46483 | 46483 | 0 | PASS |
| Payslips calendar: payroll month 1 opens tax week 1 | 1 | 1 | 0 | PASS |
| Payslips calendar: payroll month 1 names the Nov tab | Nov | Nov | PASS | |
| Payslips calendar: payroll month 2 opens on the first day of tax week 5 | 46509 | 46509 | 0 | PASS |
| Payslips calendar: payroll month 2 opens tax week 5 | 5 | 5 | 0 | PASS |
| Payslips calendar: payroll month 2 names the Dec tab | Dec | Dec | PASS | |
| Payslips calendar: payroll month 3 opens on the first day of tax week 9 | 46537 | 46537 | 0 | PASS |
| Payslips calendar: payroll month 3 opens tax week 9 | 9 | 9 | 0 | PASS |
| Payslips calendar: payroll month 3 names the Jan tab | Jan | Jan | PASS | |
| Payslips calendar: payroll month 4 opens on the first day of tax week 14 | 46572 | 46572 | 0 | PASS |
| Payslips calendar: payroll month 4 opens tax week 14 | 14 | 14 | 0 | PASS |
| Payslips calendar: payroll month 4 names the Feb tab | Feb | Feb | PASS | |
| Payslips calendar: payroll month 5 opens on the first day of tax week 18 | 46600 | 46600 | 0 | PASS |
| Payslips calendar: payroll month 5 opens tax week 18 | 18 | 18 | 0 | PASS |
| Payslips calendar: payroll month 5 names the Mar tab | Mar | Mar | PASS | |
| Payslips calendar: payroll month 6 opens on the first day of tax week 22 | 46628 | 46628 | 0 | PASS |
| Payslips calendar: payroll month 6 opens tax week 22 | 22 | 22 | 0 | PASS |
| Payslips calendar: payroll month 6 names the Apr tab | Apr | Apr | PASS | |
| Payslips calendar: payroll month 7 opens on the first day of tax week 27 | 46663 | 46663 | 0 | PASS |
| Payslips calendar: payroll month 7 opens tax week 27 | 27 | 27 | 0 | PASS |
| Payslips calendar: payroll month 7 names the May tab | May | May | PASS | |
| Payslips calendar: payroll month 8 opens on the first day of tax week 31 | 46691 | 46691 | 0 | PASS |
| Payslips calendar: payroll month 8 opens tax week 31 | 31 | 31 | 0 | PASS |
| Payslips calendar: payroll month 8 names the Jun tab | Jun | Jun | PASS | |
| Payslips calendar: payroll month 9 opens on the first day of tax week 35 | 46719 | 46719 | 0 | PASS |
| Payslips calendar: payroll month 9 opens tax week 35 | 35 | 35 | 0 | PASS |
| Payslips calendar: payroll month 9 names the Jul tab | Jul | Jul | PASS | |
| Payslips calendar: payroll month 10 opens on the first day of tax week 40 | 46754 | 46754 | 0 | PASS |
| Payslips calendar: payroll month 10 opens tax week 40 | 40 | 40 | 0 | PASS |
| Payslips calendar: payroll month 10 names the Aug tab | Aug | Aug | PASS | |
| Payslips calendar: payroll month 11 opens on the first day of tax week 44 | 46782 | 46782 | 0 | PASS |
| Payslips calendar: payroll month 11 opens tax week 44 | 44 | 44 | 0 | PASS |
| Payslips calendar: payroll month 11 names the Sep tab | Sep | Sep | PASS | |
| Payslips calendar: payroll month 12 opens on the first day of tax week 48 | 46810 | 46810 | 0 | PASS |
| Payslips calendar: payroll month 12 opens tax week 48 | 48 | 48 | 0 | PASS |
| Payslips calendar: payroll month 12 names the Oct tab | Oct | Oct | PASS | |
| Payslips calendar: the payroll months are numbered one to twelve in order | 0 | 0 | 0 | PASS |
| Payslips calendar: every payroll month opens on its own first week | 12 | 12 | 0 | PASS |
| Payslips!Payment B4 tax month 1 ends on the last day of Apr | 46507 | 46507 | 0 | PASS |
| Payslips!Payment C4 tax month 1 is due on the 19th after it | 46526 | 46526 | 0 | PASS |
| Payslips!Payment B5 tax month 2 ends on the last day of May | 46538 | 46538 | 0 | PASS |
| Payslips!Payment C5 tax month 2 is due on the 19th after it | 46557 | 46557 | 0 | PASS |
| Payslips!Payment B6 tax month 3 ends on the last day of Jun | 46568 | 46568 | 0 | PASS |
| Payslips!Payment C6 tax month 3 is due on the 19th after it | 46587 | 46587 | 0 | PASS |
| Payslips!Payment B7 tax month 4 ends on the last day of Jul | 46599 | 46599 | 0 | PASS |
| Payslips!Payment C7 tax month 4 is due on the 19th after it | 46618 | 46618 | 0 | PASS |
| Payslips!Payment B8 tax month 5 ends on the last day of Aug | 46630 | 46630 | 0 | PASS |
| Payslips!Payment C8 tax month 5 is due on the 19th after it | 46649 | 46649 | 0 | PASS |
| Payslips!Payment B9 tax month 6 ends on the last day of Sep | 46660 | 46660 | 0 | PASS |
| Payslips!Payment C9 tax month 6 is due on the 19th after it | 46679 | 46679 | 0 | PASS |
| Payslips!Payment B10 tax month 7 ends on the last day of Oct | 46691 | 46691 | 0 | PASS |
| Payslips!Payment C10 tax month 7 is due on the 19th after it | 46710 | 46710 | 0 | PASS |
| Payslips!Payment B11 tax month 8 ends on the last day of Nov | 46721 | 46721 | 0 | PASS |
| Payslips!Payment C11 tax month 8 is due on the 19th after it | 46740 | 46740 | 0 | PASS |
| Payslips!Payment B12 tax month 9 ends on the last day of Dec | 46752 | 46752 | 0 | PASS |
| Payslips!Payment C12 tax month 9 is due on the 19th after it | 46771 | 46771 | 0 | PASS |
| Payslips!Payment B13 tax month 10 ends on the last day of Jan | 46783 | 46783 | 0 | PASS |
| Payslips!Payment C13 tax month 10 is due on the 19th after it | 46802 | 46802 | 0 | PASS |
| Payslips!Payment B14 tax month 11 ends on the last day of Feb | 46812 | 46812 | 0 | PASS |
| Payslips!Payment C14 tax month 11 is due on the 19th after it | 46831 | 46831 | 0 | PASS |
| Payslips!Payment B15 tax month 12 ends on the last day of Mar | 46843 | 46843 | 0 | PASS |
| Payslips!Payment C15 tax month 12 is due on the 19th after it | 46862 | 46862 | 0 | PASS |
| Payslips!Nov K49 the monthly payroll opens in the accounting period's Nov | 46327 | 46327 | 0 | PASS |
| Payslips!Dec K49 the monthly payroll opens in the accounting period's Dec | 46357 | 46357 | 0 | PASS |
| Payslips!Jan K59 the monthly payroll opens in the accounting period's Jan | 46388 | 46388 | 0 | PASS |
| Payslips!Feb K49 the monthly payroll opens in the accounting period's Feb | 46419 | 46419 | 0 | PASS |
| Payslips!Mar K49 the monthly payroll opens in the accounting period's Mar | 46447 | 46447 | 0 | PASS |
| Payslips!Apr K59 the monthly payroll opens in the accounting period's Apr | 46478 | 46478 | 0 | PASS |
| Payslips!May K49 the monthly payroll opens in the accounting period's May | 46508 | 46508 | 0 | PASS |
| Payslips!Jun K49 the monthly payroll opens in the accounting period's Jun | 46539 | 46539 | 0 | PASS |
| Payslips!Jul K59 the monthly payroll opens in the accounting period's Jul | 46569 | 46569 | 0 | PASS |
| Payslips!Aug K49 the monthly payroll opens in the accounting period's Aug | 46600 | 46600 | 0 | PASS |
| Payslips!Sep K49 the monthly payroll opens in the accounting period's Sep | 46631 | 46631 | 0 | PASS |
| Payslips!Oct K69 the monthly payroll opens in the accounting period's Oct | 46661 | 46661 | 0 | PASS |
| WagesInterface employees Nov C4 gross pay | 5700 | 5700 | 0 | PASS |
| WagesInterface employees Nov D4 income tax | 800 | 800 | 0 | PASS |
| WagesInterface employees Nov E4 employee NI | 296 | 296 | 0 | PASS |
| WagesInterface employees Nov H4 employer NI | 570 | 570 | 0 | PASS |
| WagesInterface directors Nov C17 gross pay | 1048 | 1048 | 0 | PASS |
| WagesInterface directors Nov D17 income tax | 0 | 0 | 0 | PASS |
| WagesInterface directors Nov E17 employee NI | 0 | 0 | 0 | PASS |
| WagesInterface directors Nov H17 employer NI | 7.2 | 7.2 | 0 | PASS |
| Payslips!Payment Nov D11 NI due | 873.2 | 873.2 | 0 | PASS |
| Payslips!Payment Nov E11 income tax due | 800 | 800 | 0 | PASS |
| Payslips!Payment Nov I11 total amount payable | 1673.2 | 1673.2 | 0 | PASS |
| Payslips!Payment D11 NI due is the Nov tab's own | 873.2 | 873.2 | 0 | PASS |
| Payslips!Payment E11 income tax due is the Nov tab's own | 800 | 800 | 0 | PASS |
| Payslips!Payment I11 total payable is the Nov tab's own | 1673.2 | 1673.2 | 0 | PASS |
| WagesInterface employees Dec C5 gross pay | 5700 | 5700 | 0 | PASS |
| WagesInterface employees Dec D5 income tax | 800 | 800 | 0 | PASS |
| WagesInterface employees Dec E5 employee NI | 296 | 296 | 0 | PASS |
| WagesInterface employees Dec H5 employer NI | 570 | 570 | 0 | PASS |
| WagesInterface directors Dec C18 gross pay | 1048 | 1048 | 0 | PASS |
| WagesInterface directors Dec D18 income tax | 0 | 0 | 0 | PASS |
| WagesInterface directors Dec E18 employee NI | 0 | 0 | 0 | PASS |
| WagesInterface directors Dec H18 employer NI | 7.2 | 7.2 | 0 | PASS |
| Payslips!Payment Dec D12 NI due | 873.2 | 873.2 | 0 | PASS |
| Payslips!Payment Dec E12 income tax due | 800 | 800 | 0 | PASS |
| Payslips!Payment Dec I12 total amount payable | 1673.2 | 1673.2 | 0 | PASS |
| Payslips!Payment D12 NI due is the Dec tab's own | 873.2 | 873.2 | 0 | PASS |
| Payslips!Payment E12 income tax due is the Dec tab's own | 800 | 800 | 0 | PASS |
| Payslips!Payment I12 total payable is the Dec tab's own | 1673.2 | 1673.2 | 0 | PASS |
| WagesInterface employees Jan C6 gross pay | 5700 | 5700 | 0 | PASS |
| WagesInterface employees Jan D6 income tax | 800 | 800 | 0 | PASS |
| WagesInterface employees Jan E6 employee NI | 296 | 296 | 0 | PASS |
| WagesInterface employees Jan H6 employer NI | 570 | 570 | 0 | PASS |
| WagesInterface directors Jan C19 gross pay | 1048 | 1048 | 0 | PASS |
| WagesInterface directors Jan D19 income tax | 0 | 0 | 0 | PASS |
| WagesInterface directors Jan E19 employee NI | 0 | 0 | 0 | PASS |
| WagesInterface directors Jan H19 employer NI | 7.2 | 7.2 | 0 | PASS |
| Payslips!Payment Jan D13 NI due | 873.2 | 873.2 | 0 | PASS |
| Payslips!Payment Jan E13 income tax due | 800 | 800 | 0 | PASS |
| Payslips!Payment Jan I13 total amount payable | 1673.2 | 1673.2 | 0 | PASS |
| Payslips!Payment D13 NI due is the Jan tab's own | 873.2 | 873.2 | 0 | PASS |
| Payslips!Payment E13 income tax due is the Jan tab's own | 800 | 800 | 0 | PASS |
| Payslips!Payment I13 total payable is the Jan tab's own | 1673.2 | 1673.2 | 0 | PASS |
| WagesInterface employees Feb C7 gross pay | 5700 | 5700 | 0 | PASS |
| WagesInterface employees Feb D7 income tax | 800 | 800 | 0 | PASS |
| WagesInterface employees Feb E7 employee NI | 296 | 296 | 0 | PASS |
| WagesInterface employees Feb H7 employer NI | 570 | 570 | 0 | PASS |
| WagesInterface directors Feb C20 gross pay | 1048 | 1048 | 0 | PASS |
| WagesInterface directors Feb D20 income tax | 0 | 0 | 0 | PASS |
| WagesInterface directors Feb E20 employee NI | 0 | 0 | 0 | PASS |
| WagesInterface directors Feb H20 employer NI | 7.2 | 7.2 | 0 | PASS |
| Payslips!Payment Feb D14 NI due | 873.2 | 873.2 | 0 | PASS |
| Payslips!Payment Feb E14 income tax due | 800 | 800 | 0 | PASS |
| Payslips!Payment Feb I14 total amount payable | 1673.2 | 1673.2 | 0 | PASS |
| Payslips!Payment D14 NI due is the Feb tab's own | 873.2 | 873.2 | 0 | PASS |
| Payslips!Payment E14 income tax due is the Feb tab's own | 800 | 800 | 0 | PASS |
| Payslips!Payment I14 total payable is the Feb tab's own | 1673.2 | 1673.2 | 0 | PASS |
| WagesInterface employees Mar C8 gross pay | 5700 | 5700 | 0 | PASS |
| WagesInterface employees Mar D8 income tax | 800 | 800 | 0 | PASS |
| WagesInterface employees Mar E8 employee NI | 296 | 296 | 0 | PASS |
| WagesInterface employees Mar H8 employer NI | 570 | 570 | 0 | PASS |
| WagesInterface directors Mar C21 gross pay | 1048 | 1048 | 0 | PASS |
| WagesInterface directors Mar D21 income tax | 0 | 0 | 0 | PASS |
| WagesInterface directors Mar E21 employee NI | 0 | 0 | 0 | PASS |
| WagesInterface directors Mar H21 employer NI | 7.2 | 7.2 | 0 | PASS |
| Payslips!Payment Mar D15 NI due | 873.2 | 873.2 | 0 | PASS |
| Payslips!Payment Mar E15 income tax due | 800 | 800 | 0 | PASS |
| Payslips!Payment Mar I15 total amount payable | 1673.2 | 1673.2 | 0 | PASS |
| Payslips!Payment D15 NI due is the Mar tab's own | 873.2 | 873.2 | 0 | PASS |
| Payslips!Payment E15 income tax due is the Mar tab's own | 800 | 800 | 0 | PASS |
| Payslips!Payment I15 total payable is the Mar tab's own | 1673.2 | 1673.2 | 0 | PASS |
| WagesInterface employees Apr C9 gross pay | 5700 | 5700 | 0 | PASS |
| WagesInterface employees Apr D9 income tax | 800 | 800 | 0 | PASS |
| WagesInterface employees Apr E9 employee NI | 296 | 296 | 0 | PASS |
| WagesInterface employees Apr H9 employer NI | 570 | 570 | 0 | PASS |
| WagesInterface directors Apr C22 gross pay | 1048 | 1048 | 0 | PASS |
| WagesInterface directors Apr D22 income tax | 0 | 0 | 0 | PASS |
| WagesInterface directors Apr E22 employee NI | 0 | 0 | 0 | PASS |
| WagesInterface directors Apr H22 employer NI | 7.2 | 7.2 | 0 | PASS |
| Payslips!Payment Apr D4 NI due | 873.2 | 873.2 | 0 | PASS |
| Payslips!Payment Apr E4 income tax due | 800 | 800 | 0 | PASS |
| Payslips!Payment Apr I4 total amount payable | 1673.2 | 1673.2 | 0 | PASS |
| Payslips!Payment D4 NI due is the Apr tab's own | 873.2 | 873.2 | 0 | PASS |
| Payslips!Payment E4 income tax due is the Apr tab's own | 800 | 800 | 0 | PASS |
| Payslips!Payment I4 total payable is the Apr tab's own | 1673.2 | 1673.2 | 0 | PASS |
| WagesInterface employees May C10 gross pay | 5700 | 5700 | 0 | PASS |
| WagesInterface employees May D10 income tax | 800 | 800 | 0 | PASS |
| WagesInterface employees May E10 employee NI | 296 | 296 | 0 | PASS |
| WagesInterface employees May H10 employer NI | 570 | 570 | 0 | PASS |
| WagesInterface directors May C23 gross pay | 1048 | 1048 | 0 | PASS |
| WagesInterface directors May D23 income tax | 0 | 0 | 0 | PASS |
| WagesInterface directors May E23 employee NI | 0 | 0 | 0 | PASS |
| WagesInterface directors May H23 employer NI | 7.2 | 7.2 | 0 | PASS |
| Payslips!Payment May D5 NI due | 873.2 | 873.2 | 0 | PASS |
| Payslips!Payment May E5 income tax due | 800 | 800 | 0 | PASS |
| Payslips!Payment May I5 total amount payable | 1673.2 | 1673.2 | 0 | PASS |
| Payslips!Payment D5 NI due is the May tab's own | 873.2 | 873.2 | 0 | PASS |
| Payslips!Payment E5 income tax due is the May tab's own | 800 | 800 | 0 | PASS |
| Payslips!Payment I5 total payable is the May tab's own | 1673.2 | 1673.2 | 0 | PASS |
| WagesInterface employees Jun C11 gross pay | 5700 | 5700 | 0 | PASS |
| WagesInterface employees Jun D11 income tax | 800 | 800 | 0 | PASS |
| WagesInterface employees Jun E11 employee NI | 296 | 296 | 0 | PASS |
| WagesInterface employees Jun H11 employer NI | 570 | 570 | 0 | PASS |
| WagesInterface directors Jun C24 gross pay | 1048 | 1048 | 0 | PASS |
| WagesInterface directors Jun D24 income tax | 0 | 0 | 0 | PASS |
| WagesInterface directors Jun E24 employee NI | 0 | 0 | 0 | PASS |
| WagesInterface directors Jun H24 employer NI | 7.2 | 7.2 | 0 | PASS |
| Payslips!Payment Jun D6 NI due | 873.2 | 873.2 | 0 | PASS |
| Payslips!Payment Jun E6 income tax due | 800 | 800 | 0 | PASS |
| Payslips!Payment Jun I6 total amount payable | 1673.2 | 1673.2 | 0 | PASS |
| Payslips!Payment D6 NI due is the Jun tab's own | 873.2 | 873.2 | 0 | PASS |
| Payslips!Payment E6 income tax due is the Jun tab's own | 800 | 800 | 0 | PASS |
| Payslips!Payment I6 total payable is the Jun tab's own | 1673.2 | 1673.2 | 0 | PASS |
| WagesInterface employees Jul C12 gross pay | 5700 | 5700 | 0 | PASS |
| WagesInterface employees Jul D12 income tax | 800 | 800 | 0 | PASS |
| WagesInterface employees Jul E12 employee NI | 296 | 296 | 0 | PASS |
| WagesInterface employees Jul H12 employer NI | 570 | 570 | 0 | PASS |
| WagesInterface directors Jul C25 gross pay | 1048 | 1048 | 0 | PASS |
| WagesInterface directors Jul D25 income tax | 0 | 0 | 0 | PASS |
| WagesInterface directors Jul E25 employee NI | 0 | 0 | 0 | PASS |
| WagesInterface directors Jul H25 employer NI | 7.2 | 7.2 | 0 | PASS |
| Payslips!Payment Jul D7 NI due | 873.2 | 873.2 | 0 | PASS |
| Payslips!Payment Jul E7 income tax due | 800 | 800 | 0 | PASS |
| Payslips!Payment Jul I7 total amount payable | 1673.2 | 1673.2 | 0 | PASS |
| Payslips!Payment D7 NI due is the Jul tab's own | 873.2 | 873.2 | 0 | PASS |
| Payslips!Payment E7 income tax due is the Jul tab's own | 800 | 800 | 0 | PASS |
| Payslips!Payment I7 total payable is the Jul tab's own | 1673.2 | 1673.2 | 0 | PASS |
| WagesInterface employees Aug C13 gross pay | 5700 | 5700 | 0 | PASS |
| WagesInterface employees Aug D13 income tax | 800 | 800 | 0 | PASS |
| WagesInterface employees Aug E13 employee NI | 296 | 296 | 0 | PASS |
| WagesInterface employees Aug H13 employer NI | 570 | 570 | 0 | PASS |
| WagesInterface directors Aug C26 gross pay | 1048 | 1048 | 0 | PASS |
| WagesInterface directors Aug D26 income tax | 0 | 0 | 0 | PASS |
| WagesInterface directors Aug E26 employee NI | 0 | 0 | 0 | PASS |
| WagesInterface directors Aug H26 employer NI | 7.2 | 7.2 | 0 | PASS |
| Payslips!Payment Aug D8 NI due | 873.2 | 873.2 | 0 | PASS |
| Payslips!Payment Aug E8 income tax due | 800 | 800 | 0 | PASS |
| Payslips!Payment Aug I8 total amount payable | 1673.2 | 1673.2 | 0 | PASS |
| Payslips!Payment D8 NI due is the Aug tab's own | 873.2 | 873.2 | 0 | PASS |
| Payslips!Payment E8 income tax due is the Aug tab's own | 800 | 800 | 0 | PASS |
| Payslips!Payment I8 total payable is the Aug tab's own | 1673.2 | 1673.2 | 0 | PASS |
| WagesInterface employees Sep C14 gross pay | 5700 | 5700 | 0 | PASS |
| WagesInterface employees Sep D14 income tax | 800 | 800 | 0 | PASS |
| WagesInterface employees Sep E14 employee NI | 296 | 296 | 0 | PASS |
| WagesInterface employees Sep H14 employer NI | 570 | 570 | 0 | PASS |
| WagesInterface directors Sep C27 gross pay | 1048 | 1048 | 0 | PASS |
| WagesInterface directors Sep D27 income tax | 0 | 0 | 0 | PASS |
| WagesInterface directors Sep E27 employee NI | 0 | 0 | 0 | PASS |
| WagesInterface directors Sep H27 employer NI | 7.2 | 7.2 | 0 | PASS |
| Payslips!Payment Sep D9 NI due | 873.2 | 873.2 | 0 | PASS |
| Payslips!Payment Sep E9 income tax due | 800 | 800 | 0 | PASS |
| Payslips!Payment Sep I9 total amount payable | 1673.2 | 1673.2 | 0 | PASS |
| Payslips!Payment D9 NI due is the Sep tab's own | 873.2 | 873.2 | 0 | PASS |
| Payslips!Payment E9 income tax due is the Sep tab's own | 800 | 800 | 0 | PASS |
| Payslips!Payment I9 total payable is the Sep tab's own | 1673.2 | 1673.2 | 0 | PASS |
| WagesInterface employees Oct C15 gross pay | 5700 | 5700 | 0 | PASS |
| WagesInterface employees Oct D15 income tax | 800 | 800 | 0 | PASS |
| WagesInterface employees Oct E15 employee NI | 296 | 296 | 0 | PASS |
| WagesInterface employees Oct H15 employer NI | 570 | 570 | 0 | PASS |
| WagesInterface directors Oct C28 gross pay | 1048 | 1048 | 0 | PASS |
| WagesInterface directors Oct D28 income tax | 0 | 0 | 0 | PASS |
| WagesInterface directors Oct E28 employee NI | 0 | 0 | 0 | PASS |
| WagesInterface directors Oct H28 employer NI | 7.2 | 7.2 | 0 | PASS |
| Payslips!Payment Oct D10 NI due | 873.2 | 873.2 | 0 | PASS |
| Payslips!Payment Oct E10 income tax due | 800 | 800 | 0 | PASS |
| Payslips!Payment Oct I10 total amount payable | 1673.2 | 1673.2 | 0 | PASS |
| Payslips!Payment D10 NI due is the Oct tab's own | 873.2 | 873.2 | 0 | PASS |
| Payslips!Payment E10 income tax due is the Oct tab's own | 800 | 800 | 0 | PASS |
| Payslips!Payment I10 total payable is the Oct tab's own | 1673.2 | 1673.2 | 0 | PASS |
| Payslips print: the page reads the Dec tab | Dec | Dec | PASS | |
| Payslips print: the block the page reads is a monthly payroll | MONTHLY PAYROLL | MONTHLY PAYROLL | PASS | |
| Payslips print: the period printed is payroll month 2 | 2 | 2 | 0 | PASS |
| Payslips print: the period ends the day the scenario paid that month's wages | 46387 | 46387 | 0 | PASS |
| Payslips print: the page's join to the employee's line carries their payroll number | 1 | 1 | 0 | PASS |
| Payslips print: gross pay is the pay the scenario recorded | 3500 | 3500 | 0 | PASS |
| Payslips print: income tax is the tax the scenario recorded | 530 | 530 | 0 | PASS |
| Payslips print: national insurance is the employee NI the scenario recorded | 200 | 200 | 0 | PASS |
| Payslips print: net pay is the net pay the scenario recorded | 2770 | 2770 | 0 | PASS |
| Payslips print: gross pay to date is every month printed so far | 7000 | 7000 | 0 | PASS |
| Payslips print: income tax to date is every month printed so far | 1060 | 1060 | 0 | PASS |
| Payslips print: national insurance to date is every month printed so far | 400 | 400 | 0 | PASS |
| Payslips print: net pay to date is every month printed so far | 5540 | 5540 | 0 | PASS |
| Payslips print: the payment date is the day the scenario paid that month's wages | 46387 | 46387 | 0 | PASS |
| Payslips!Feb F51 employee name | Alice Johnson | Alice Johnson | PASS | |
| Payslips!Feb M51 gross pay | 3500 | 3500 | 0 | PASS |
| Payslips!Feb N51 income tax | 530 | 530 | 0 | PASS |
| Payslips!Feb O51 employee NI | 200 | 200 | 0 | PASS |
| Payslips!Feb R51 net pay | 2770 | 2770 | 0 | PASS |
| Payslips!Feb T51 employer NI | 382.5 | 382.5 | 0 | PASS |
| Payslips!Feb S51 reference | PAY-EMP001-2025-07 | PAY-EMP001-2025-07 | PASS | |
| Payslips!Feb F52 employee name | Bob Williams | Bob Williams | PASS | |
| Payslips!Feb M52 gross pay | 2200 | 2200 | 0 | PASS |
| Payslips!Feb N52 income tax | 270 | 270 | 0 | PASS |
| Payslips!Feb O52 employee NI | 96 | 96 | 0 | PASS |
| Payslips!Feb R52 net pay | 1834 | 1834 | 0 | PASS |
| Payslips!Feb T52 employer NI | 187.5 | 187.5 | 0 | PASS |
| Payslips!Feb S52 reference | PAY-EMP002-2025-07 | PAY-EMP002-2025-07 | PASS | |
| Payslips!Feb F53 employee name | Carol Smith | Carol Smith | PASS | |
| Payslips!Feb M53 gross pay | 1048 | 1048 | 0 | PASS |
| Payslips!Feb N53 income tax | 0 | 0 | 0 | PASS |
| Payslips!Feb O53 employee NI | 0 | 0 | 0 | PASS |
| Payslips!Feb R53 net pay | 1048 | 1048 | 0 | PASS |
| Payslips!Feb T53 employer NI | 7.2 | 7.2 | 0 | PASS |
| Payslips!Feb S53 reference | PAY-EMP003-2025-07 | PAY-EMP003-2025-07 | PASS | |
| Payslips!Feb M49 wages paid date | 46446 | 46446 | 0 | PASS |
| Payslips!Mar F51 employee name | Alice Johnson | Alice Johnson | PASS | |
| Payslips!Mar M51 gross pay | 3500 | 3500 | 0 | PASS |
| Payslips!Mar N51 income tax | 530 | 530 | 0 | PASS |
| Payslips!Mar O51 employee NI | 200 | 200 | 0 | PASS |
| Payslips!Mar R51 net pay | 2770 | 2770 | 0 | PASS |
| Payslips!Mar T51 employer NI | 382.5 | 382.5 | 0 | PASS |
| Payslips!Mar S51 reference | PAY-EMP001-2025-08 | PAY-EMP001-2025-08 | PASS | |
| Payslips!Mar F52 employee name | Bob Williams | Bob Williams | PASS | |
| Payslips!Mar M52 gross pay | 2200 | 2200 | 0 | PASS |
| Payslips!Mar N52 income tax | 270 | 270 | 0 | PASS |
| Payslips!Mar O52 employee NI | 96 | 96 | 0 | PASS |
| Payslips!Mar R52 net pay | 1834 | 1834 | 0 | PASS |
| Payslips!Mar T52 employer NI | 187.5 | 187.5 | 0 | PASS |
| Payslips!Mar S52 reference | PAY-EMP002-2025-08 | PAY-EMP002-2025-08 | PASS | |
| Payslips!Mar F53 employee name | Carol Smith | Carol Smith | PASS | |
| Payslips!Mar M53 gross pay | 1048 | 1048 | 0 | PASS |
| Payslips!Mar N53 income tax | 0 | 0 | 0 | PASS |
| Payslips!Mar O53 employee NI | 0 | 0 | 0 | PASS |
| Payslips!Mar R53 net pay | 1048 | 1048 | 0 | PASS |
| Payslips!Mar T53 employer NI | 7.2 | 7.2 | 0 | PASS |
| Payslips!Mar S53 reference | PAY-EMP003-2025-08 | PAY-EMP003-2025-08 | PASS | |
| Payslips!Mar M49 wages paid date | 46477 | 46477 | 0 | PASS |
| Payslips!Feb F11 weekly employee line (every employee here pays monthly) | PASS | |||
| Payslips!Feb F12 weekly employee line (every employee here pays monthly) | PASS | |||
| Payslips!Feb F13 weekly employee line (every employee here pays monthly) | PASS | |||
| Payslips!Feb F14 weekly employee line (every employee here pays monthly) | PASS | |||
| Payslips!Feb F15 weekly employee line (every employee here pays monthly) | PASS | |||
| Payslips!Feb T41 period total (no weekly employer NI to bring forward) | 0 | 0 | 0 | PASS |
| Payslips!Mar H11 brought forward (no weekly cycle carried over) | 0 | 0 | 0 | PASS |
| Payslips!Mar I11 brought forward (no weekly cycle carried over) | 0 | 0 | 0 | PASS |
| Payslips!Mar J11 brought forward (no weekly cycle carried over) | 0 | 0 | 0 | PASS |
| Payslips!Mar L11 brought forward (no weekly cycle carried over) | 0 | 0 | 0 | PASS |
| Payslips!Mar M11 brought forward (no weekly cycle carried over) | PASS | |||
| Payslips!Mar H12 brought forward (no weekly cycle carried over) | 0 | 0 | 0 | PASS |
| Payslips!Mar I12 brought forward (no weekly cycle carried over) | 0 | 0 | 0 | PASS |
| Payslips!Mar J12 brought forward (no weekly cycle carried over) | 0 | 0 | 0 | PASS |
| Payslips!Mar L12 brought forward (no weekly cycle carried over) | 0 | 0 | 0 | PASS |
| Payslips!Mar K12 brought forward (no weekly cycle carried over) | 0 | 0 | 0 | PASS |
| Payslips!Mar M12 brought forward (no weekly cycle carried over) | PASS | |||
| Payslips!Mar H13 brought forward (no weekly cycle carried over) | 0 | 0 | 0 | PASS |
| Payslips!Mar I13 brought forward (no weekly cycle carried over) | 0 | 0 | 0 | PASS |
| Payslips!Mar J13 brought forward (no weekly cycle carried over) | 0 | 0 | 0 | PASS |
| Payslips!Mar L13 brought forward (no weekly cycle carried over) | 0 | 0 | 0 | PASS |
| Payslips!Mar K13 brought forward (no weekly cycle carried over) | 0 | 0 | 0 | PASS |
| Payslips!Mar M13 brought forward (no weekly cycle carried over) | PASS | |||
| Payslips!Mar H14 brought forward (no weekly cycle carried over) | 0 | 0 | 0 | PASS |
| Payslips!Mar I14 brought forward (no weekly cycle carried over) | 0 | 0 | 0 | PASS |
| Payslips!Mar J14 brought forward (no weekly cycle carried over) | 0 | 0 | 0 | PASS |
| Payslips!Mar L14 brought forward (no weekly cycle carried over) | 0 | 0 | 0 | PASS |
| Payslips!Mar K14 brought forward (no weekly cycle carried over) | 0 | 0 | 0 | PASS |
| Payslips!Mar M14 brought forward (no weekly cycle carried over) | PASS | |||
| Payslips!Mar H15 brought forward (no weekly cycle carried over) | 0 | 0 | 0 | PASS |
| Payslips!Mar I15 brought forward (no weekly cycle carried over) | 0 | 0 | 0 | PASS |
| Payslips!Mar J15 brought forward (no weekly cycle carried over) | 0 | 0 | 0 | PASS |
| Payslips!Mar L15 brought forward (no weekly cycle carried over) | 0 | 0 | 0 | PASS |
| Payslips!Mar K15 brought forward (no weekly cycle carried over) | 0 | 0 | 0 | PASS |
| Payslips!Mar M15 brought forward (no weekly cycle carried over) | PASS | |||
| MnthP&L: PAYE Wages + Non-PAYE Employee (B18) = employees' gross pay + Purchases w-coded net | 69066.67 | 69066.6666666667 | -0.0033333332976326346 | PASS |
| MnthP&L: Directors Wages (B19) = directors' gross pay + Purchases d-coded net | 16742.67 | 16742.6666666667 | -0.0033333332976326346 | PASS |
| MnthP&L: Employers National Insurance (B20) = payroll employer NI | 6926.399999999999 | 6926.4 | +9.094947017729282e-13 | PASS |
| Trial Balance: PAYE/NI creditor first-month movement (L34) = that month's payroll tax due | -1673.2 | -1673.2 | 0 | PASS |
| Admin P6: corporation tax small profits rate | 19 | 19 | 0 | PASS |
| Admin P7: corporation tax small profits rate (second year) | 19 | 19 | 0 | PASS |
| Admin P8: corporation tax main rate | 25 | 25 | 0 | PASS |
| Admin P9: marginal relief fraction | 0.015 | 0.015 | 0 | PASS |
| Admin P12: marginal relief lower limit | 50000 | 50000 | 0 | PASS |
| Admin P13: marginal relief upper limit | 250000 | 250000 | 0 | PASS |
| Admin G5: annual investment allowance | 100 | 100 | 0 | PASS |
| Admin G7: annual investment allowance (new assets) | 100 | 100 | 0 | PASS |
| Admin G6: writing down allowance | 14 | 14 | 0 | PASS |
| Admin G8: writing down allowance (new assets) | 14 | 14 | 0 | PASS |
| Admin G15: depreciation rate, land and property | 0 | 0 | 0 | PASS |
| Admin G16: depreciation rate, plant and machinery | 0.1 | 0.1 | 0 | PASS |
| Admin G17: depreciation rate, fixtures and fittings | 0.2 | 0.2 | 0 | PASS |
| Admin G18: depreciation rate, computer equipment | 0.33 | 0.33 | 0 | PASS |
| Admin G19: depreciation rate, motor vehicles | 0.25 | 0.25 | 0 | PASS |
| Admin N16: mileage higher rate limit | 10000 | 10000 | 0 | PASS |
| Admin O16: mileage higher rate pence | 0.45 | 0.45 | 0 | PASS |
| Admin N17: mileage lower rate start | 10001 | 10001 | 0 | PASS |
| Admin O17: mileage lower rate pence | 0.25 | 0.25 | 0 | PASS |
| Admin M19: standard VAT rate | 20 | 20 | 0 | PASS |
| Admin M21: standard VAT rate (second period) | 20 | 20 | 0 | PASS |
| Admin: year-end seed = the package's own year end | 46691 | 46691 | 0 | PASS |
| Admin: year-end seed drives the accounting period anchor | 46691 | 46691 | 0 | PASS |
| Published P&L: year end = Admin year-end seed | 46691 | 46691 | 0 | PASS |
| Published balance sheet: date = Admin year-end seed | 46691 | 46691 | 0 | PASS |
| Fixed asset note: year end = Admin year-end seed | 46691 | 46691 | 0 | PASS |
| Admin: accounting period is twelve months | 365 | 365 | 0 | PASS |
| Admin: first financial year row starts at the accounting period start | 46327 | 46327 | 0 | PASS |
| Admin: second financial year row starts the day the first one ends | 46478 | 46478 | 0 | PASS |
| Admin: second financial year row ends at the year end | 46691 | 46691 | 0 | PASS |
| CT: working sheet heading starts at the accounting period start | 46327 | 46327 | 0 | PASS |
| CT: working sheet heading ends at the year end | 46691 | 46691 | 0 | PASS |
| CT: the two tax rows span the accounting period | 365 | 365 | 0 | PASS |
| CT600: return period starts at the accounting period start | 46327 | 46327 | 0 | PASS |
| CT600: return period ends at the year end | 46691 | 46691 | 0 | PASS |
| Expenses form Month 01: mileage rate = tax data | 0.45 | 0.45 | 0 | PASS |
| Expenses form Month 02: mileage rate = tax data | 0.45 | 0.45 | 0 | PASS |
| Expenses form Month 03: mileage rate = tax data | 0.45 | 0.45 | 0 | PASS |
| Expenses form Month 04: mileage rate = tax data | 0.45 | 0.45 | 0 | PASS |
| Expenses form Month 05: mileage rate = tax data | 0.45 | 0.45 | 0 | PASS |
| Expenses form Month 06: mileage rate = tax data | 0.45 | 0.45 | 0 | PASS |
| Expenses form Month 07: mileage rate = tax data | 0.45 | 0.45 | 0 | PASS |
| Expenses form Month 08: mileage rate = tax data | 0.45 | 0.45 | 0 | PASS |
| Expenses form Month 09: mileage rate = tax data | 0.45 | 0.45 | 0 | PASS |
| Expenses form Month 10: mileage rate = tax data | 0.45 | 0.45 | 0 | PASS |
| Expenses form Month 11: mileage rate = tax data | 0.45 | 0.45 | 0 | PASS |
| Expenses form Month 12: mileage rate = tax data | 0.45 | 0.45 | 0 | PASS |
| Fixed asset note: depreciation rate, land and property | 0 | 0 | 0 | PASS |
| Fixed asset note: depreciation rate, plant and machinery | 0.1 | 0.1 | 0 | PASS |
| Fixed asset note: depreciation rate, fixtures and fittings | 0.2 | 0.2 | 0 | PASS |
| Fixed asset note: depreciation rate, computer equipment | 0.33 | 0.33 | 0 | PASS |
| Fixed asset note: depreciation rate, motor vehicles | 0.25 | 0.25 | 0 | PASS |
| Published P&L: operating profit = management P&L operating profit | 171840.391666666 | 171840.391666666 | 0 | PASS |
| CT: operating profit = published P&L operating profit | 171840.391666666 | 171840.391666666 | 0 | PASS |
| CT: depreciation add-back = P&L depreciation | 13740 | 13740 | 0 | PASS |
| CT: goodwill add-back = P&L goodwill written off | 2500 | 2500 | 0 | PASS |
| CT: add-backs = depreciation + goodwill | 16240 | 16240 | 0 | PASS |
| CT: profit plus add-backs | 188080.391666666 | 188080.391666666 | 0 | PASS |
| CT: annual investment allowance = Schedule annual investment allowance | 52500 | 52500 | 0 | PASS |
| CT: writing down allowances = Schedule writing down allowances | 3360 | 3360 | 0 | PASS |
| CT: balancing allowance on disposals = Schedule balancing allowance less balancing charge | 8140 | 8140 | 0 | PASS |
| CT: capital allowances = the allowance lines | 64000 | 64000 | 0 | PASS |
| CT: profit after capital allowances | 124080.391666666 | 124080.391666666 | 0 | PASS |
| CT: chargeable profit = profit after allowances + interest - losses brought forward | 124419.8978395055 | 124419.897839506 | +4.94765117764473e-10 | PASS |
| CT: chargeable profit = operating profit + add-backs - capital allowances + interest - losses | 124419.8978395055 | 124419.897839506 | +4.94765117764473e-10 | PASS |
| CT600: turnover = published P&L turnover | 341283.333333333 | 341283.333333333 | 0 | PASS |
| CT600: trading profits = CT profit after capital allowances | 124080.391666666 | 124080.391666666 | 0 | PASS |
| CT600: losses brought forward = CT losses brought forward | 0 | 0 | 0 | PASS |
| CT600: net trading profits = trading profits - losses brought forward | 124080.391666666 | 124080.391666666 | 0 | PASS |
| CT600: interest received = CT interest received | 339.506172839506 | 339.506172839506 | 0 | PASS |
| CT600: profits before deductions = trading profits + interest | 124419.8978395055 | 124419.897839506 | +4.94765117764473e-10 | PASS |
| CT600: profits chargeable = CT chargeable profit | 124419.897839506 | 124419.897839506 | 0 | PASS |
| CT600: financial year = first tax row financial year | 2026 | 2026 | 0 | PASS |
| CT600: amount of profit = first tax row profit | 51472.3412979873 | 51472.3412979873 | 0 | PASS |
| CT600: tax rate = first tax row rate | 25 | 25 | 0 | PASS |
| CT600: corporation tax = first tax row gross tax | 12868.0853244968 | 12868.0853244968 | 0 | PASS |
| CT600: second financial year tax = second tax row gross tax | 18236.8891353796 | 18236.8891353796 | 0 | PASS |
| CT600: second financial year = second tax row financial year | 2027 | 2027 | 0 | PASS |
| CT600: second financial year profit = second tax row profit | 72947.5565415185 | 72947.5565415185 | 0 | PASS |
| CT600: second financial year rate = second tax row rate | 25 | 25 | 0 | PASS |
| CT600: tax payable = tax chargeable | 31104.9744598764 | 31104.9744598765 | +9.822542779147625e-11 | PASS |
| CT600: marginal rate relief = the working sheet's relief | 1883.701532407409 | 1883.70153240741 | +9.094947017729282e-13 | PASS |
| CT600: tax net of marginal relief = the working sheet's charge | 29221.272927469 | 29221.272927469 | 0 | PASS |
| CT600: corporation tax chargeable = tax net of marginal relief | 29221.272927469 | 29221.272927469 | 0 | PASS |
| CT600: underlying rate of corporation tax = the tax it bears over the profits chargeable | 23.486012635344423 | 23.4860126353445 | +7.815970093361102e-14 | PASS |
| CT600: tax outstanding | 29156.7667546295 | 29156.7667546295 | 0 | PASS |
| Fixed asset note: corporation tax for the year = CT charge | 29221.272927469 | 29221.272927469 | 0 | PASS |
| Fixed asset note: directors emoluments = trial balance directors wages | 16742.6666666667 | 16742.6666666667 | 0 | PASS |
| CT: the two tax rows together span the days the charge is spread over | 365 | 365 | 0 | PASS |
| CT: first tax row profit = chargeable profit by its share of those days | 51472.34129798741 | 51472.3412979873 | -1.0913936421275139e-10 | PASS |
| CT: second tax row profit = chargeable profit by its share of those days | 72947.55654151858 | 72947.5565415185 | -8.731149137020111e-11 | PASS |
| CT: first tax row gross tax = its profit at its rate | 12868.085324496824 | 12868.0853244968 | -2.3646862246096134e-11 | PASS |
| CT: second tax row gross tax = its profit at its rate | 18236.889135379624 | 18236.8891353796 | -2.546585164964199e-11 | PASS |
| CT: first tax row tax = its gross tax less its marginal relief | 12088.800580952911 | 12088.8005809529 | -1.0913936421275139e-11 | PASS |
| CT: second tax row tax = its gross tax less its marginal relief | 17132.47234651608 | 17132.4723465161 | +2.1827872842550278e-11 | PASS |
| CT: charge for the year = the two tax rows | 29221.272927469 | 29221.272927469 | 0 | PASS |
| CT: first tax row rate = the rate its share of the profit falls in | 25 | 25 | 0 | PASS |
| CT: second tax row rate = the rate its share of the profit falls in | 25 | 25 | 0 | PASS |
| CT: first tax row marginal relief = its share of the profit against its share of the limits | 779.2847435438891 | 779.284743543889 | -1.1368683772161603e-13 | PASS |
| CT: second tax row marginal relief = its share of the profit against its share of the limits | 1104.416788863524 | 1104.41678886352 | -4.092726157978177e-12 | PASS |
| CT: both financial year rows carry the same small profits rate | 19 | 19 | 0 | PASS |
| CT: Tax outstanding = CT less tax deducted at source | 29156.766754629494 | 29156.7667546295 | +7.275957614183426e-12 | PASS |
| CT: charge for the year = the statutory computation with marginal relief | 29221.27292746909 | 29221.272927469 | -9.094947017729282e-11 | PASS |
| Accounting profit to tax profit bridge closes to zero | 0 | -4.94765117764473e-10 | -4.94765117764473e-10 | PASS |
| Category netting: Sales Product A (sales a) net reaches MnthP&L!B4 with no residue | 0 | 0 | 0 | PASS |
| Category netting: Sales Product B (sales b) net reaches MnthP&L!B5 with no residue | 0 | 0 | 0 | PASS |
| Category netting: Sales Product C (sales c) net reaches MnthP&L!B6 with no residue | 0 | 0 | 0 | PASS |
| Category netting: Other Income (sales d) net reaches MnthP&L!B7 with no residue | 0 | 0 | 0 | PASS |
| Category netting: Investment Grants received (sales g) net reaches MnthP&L!B8 with no residue | 0 | 3.637978807091713e-12 | +3.637978807091713e-12 | PASS |
| Category netting: Bad Debts written off (sales o) net reaches MnthP&L!B34 negated with no residue | 0 | 0 | 0 | PASS |
| Category netting: Sub contractors (purchases c) net reaches MnthP&L!B12 with no residue | 0 | -2.7284841053187847e-12 | -2.7284841053187847e-12 | PASS |
| Category netting: Other Direct Cost of Sales (purchases o) net reaches MnthP&L!B13 with no residue | 0 | 0 | 0 | PASS |
| Category netting: Premises Rent & Rates (purchases r) net reaches MnthP&L!B21 with no residue | 0 | 0 | 0 | PASS |
| Category netting: Premises Light & Heating (purchases p) net reaches MnthP&L!B22 with no residue | 0 | 0 | 0 | PASS |
| Category netting: Distribution Transport Costs (purchases t) net reaches MnthP&L!B23 with no residue | 0 | 0 | 0 | PASS |
| Category netting: Equipment Tools & Plant Hire (purchases q) net reaches MnthP&L!B24 with no residue | 0 | 0 | 0 | PASS |
| Category netting: Repairs & Maintenance (purchases m) net reaches MnthP&L!B25 with no residue | 0 | 0 | 0 | PASS |
| Category netting: Consumable Materials (purchases u) net reaches MnthP&L!B26 with no residue | 0 | 0 | 0 | PASS |
| Category netting: Advertising & Promotion (purchases a) net reaches MnthP&L!B27 with no residue | 0 | 0 | 0 | PASS |
| Category netting: Telephone Postage & Stationery (purchases g) net reaches MnthP&L!B28 with no residue | 0 | 0 | 0 | PASS |
| Category netting: Travel & Hotel Expenses (purchases h) net reaches MnthP&L!B29 with no residue | 0 | 2.2737367544323206e-13 | +2.2737367544323206e-13 | PASS |
| Category netting: Motor Vehicle Expenses (purchases v) net reaches MnthP&L!B30 with no residue | 0 | 0 | 0 | PASS |
| Category netting: Insurance Costs (purchases n) net reaches MnthP&L!B31 with no residue | 0 | 0 | 0 | PASS |
| Category netting: Leasing Charges (purchases f) net reaches MnthP&L!B32 with no residue | 0 | 0 | 0 | PASS |
| Category netting: Legal & Professional Fees (purchases l) net reaches MnthP&L!B33 with no residue | 0 | 0 | 0 | PASS |
| Category netting: Charitable Donations (purchases y) net reaches MnthP&L!B37 with no residue | 0 | -3.979039320256561e-13 | -3.979039320256561e-13 | PASS |
| Category netting: Goodwill written off (purchases z) net reaches MnthP&L!B38 with no residue | 0 | 0 | 0 | PASS |
| Category netting: Wages and Salaries, less the employees' own gross pay (purchases w) net reaches MnthP&L!B18 less the employees' gross pay with no residue | 0 | -3.399236447876319e-11 | -3.399236447876319e-11 | PASS |
| Category netting: Directors Wages, less the directors' own gross pay (purchases d) net reaches MnthP&L!B19 less the directors' gross pay with no residue | 0 | -3.3651303965598345e-11 | -3.3651303965598345e-11 | PASS |
| Category netting: Capitalised fixed asset spend (purchases fa) net reaches Fixedassets.xlsx!FAreconciliation!E11 with no residue | 0 | 0 | 0 | PASS |
| Category netting: Fixed asset disposal proceeds (sales fs) net reaches Fixedassets.xlsx!FAreconciliation!K11 with no residue | 0 | 0 | 0 | PASS |
| Salesinvoice Product Details: VAT Rate = the tax year's standard rate | 20 | 20 | 0 | PASS |
| Salesinvoice: line VAT = price x quantity x the tax year's standard rate | 240 | 240 | 0 | PASS |
| Salesinvoice: net total = the invoice's one line | 1200 | 1200 | 0 | PASS |
| Salesinvoice: carriage charge lands on the invoice | 37.5 | 37.5 | 0 | PASS |
| Salesinvoice: VAT total = line VAT plus carriage VAT at the tax year's standard rate | 247.5 | 247.5 | 0 | PASS |
| Salesinvoice: amount payable = net plus carriage plus VAT | 1485 | 1485 | 0 | PASS |
Input transactions
Business details
| Item | Value |
|---|---|
| Name | Precision Code Ltd |
| Description | IT consultancy and software development |
| Company number | 12345678 |
| Address | 123 High Street |
| Town | Manchester |
| Postcode | M1 1AA |
| Phone | 0161 555 0100 |
| Utr | 1234567890 |
| Vat number | 123456789 |
Month by month
| Month | Sales entries | Sales total | Purchases entries | Purchases total | Bank entries | Bank total |
|---|---|---|---|---|---|---|
| Apr | 9 | 33,400.00 | 31 | 5,111.25 | 18 | 87,740.20 |
| May | 9 | 32,920.00 | 34 | 6,375.00 | 12 | 47,105.20 |
| Jun | 9 | 35,200.00 | 34 | 24,657.00 | 16 | 63,180.20 |
| Jul | 9 | 33,760.00 | 34 | 9,059.25 | 13 | 50,485.20 |
| Aug | 10 | 36,020.00 | 32 | 4,405.25 | 11 | 64,753.37 |
| Sep | 10 | 33,760.00 | 34 | 13,375.00 | 14 | 54,136.20 |
| Oct | 11 | 50,560.00 | 35 | 43,005.75 | 16 | 108,005.20 |
| Nov | 9 | 35,320.00 | 31 | 6,918.00 | 11 | 62,026.70 |
| Dec | 8 | 32,800.00 | 33 | 9,451.50 | 12 | 46,142.20 |
| Jan | 11 | 35,440.00 | 33 | 4,511.25 | 13 | 56,365.20 |
| Feb | 9 | 34,360.00 | 33 | 4,396.50 | 11 | 58,242.70 |
| Mar | 8 | 31,360.00 | 31 | 3,726.50 | 15 | 49,372.20 |
| Year | 112 | 424,900.00 | 395 | 134,992.25 | 162 | 747,554.57 |
Every entry
Sales journal: 112 entries, 424,900.00
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 | Private buyer | 4006 | Disposal of company van | fs | 15,000.00 | INV-1901 |
| 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: 395 entries, 134,992.25
Apr
| Date | Supplier | Account | Description | Code | Amount |
|---|---|---|---|---|---|
| 2025-04-01 | WorkSpace Ltd | 5200 | Monthly office rent | r | 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 | n | 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 | u | 22.00 |
| 2025-04-05 | Ryman | 5401 | Stationery supplies | u | 24.00 |
| 2025-04-05 | BP | 5601 | Fuel for company vehicle | v | 180.00 |
| 2025-04-05 | DigitalOcean | 5002 | Cloud VPS hosting | o | 36.00 |
| 2025-04-08 | National Rail | 5600 | Train ticket client meeting | h | 48.00 |
| 2025-04-10 | Amazon | 5401 | Office supplies | u | 36.00 |
| 2025-04-10 | Xerox | 5701 | Printer lease payment | f | 180.00 |
| 2025-04-10 | TechParts | 5000 | Hardware components for resale | s | 600.00 |
| 2025-04-12 | NCP | 5601 | Parking charges | v | 18.00 |
| 2025-04-14 | Toolstation | 5401 | Assorted fixings and parts | u | 42.00 |
| 2025-04-14 | Uber | 5600 | Taxi to client site | h | 24.00 |
| 2025-04-14 | Costa Coffee | 5600 | Client meeting refreshments | h | 12.00 |
| 2025-04-15 | Shell | 5601 | Fuel for company vehicle | v | 150.00 |
| 2025-04-15 | Royal Mail | 5501 | Postage | g | 12.00 |
| 2025-04-18 | Jet | 5601 | Fuel for company vehicle | v | 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 | m | 120.00 |
| 2025-04-21 | Greggs | 5600 | Working lunch | h | 8.00 |
| 2025-04-22 | Screwfix | 5401 | Miscellaneous supplies | u | 18.00 |
| 2025-04-25 | Wilko | 5401 | Cleaning and kitchen supplies | u | 15.00 |
| 2025-04-25 | Mileage claim | 5601 | Business mileage to Manchester | v | 38.25 |
| 2025-04-28 | Shell | 5601 | Additional fuel purchase | v | 120.00 |
| 2025-04-30 | Smith & Co | 5800 | Monthly accountancy retainer | l | 300.00 |
May
| Date | Supplier | Account | Description | Code | Amount | Reference |
|---|---|---|---|---|---|---|
| 2025-05-01 | WorkSpace Ltd | 5200 | Monthly office rent | r | 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 | u | 22.00 | |
| 2025-05-05 | Ryman | 5401 | Stationery supplies | u | 24.00 | |
| 2025-05-05 | BP | 5601 | Fuel for company vehicle | v | 180.00 | |
| 2025-05-06 | Trainline | 5600 | Advance train ticket | h | 60.00 | |
| 2025-05-08 | National Rail | 5600 | Train ticket client meeting | h | 48.00 | |
| 2025-05-08 | Hilti | 5301 | Power tool hire | q | 240.00 | |
| 2025-05-10 | Amazon | 5401 | Office supplies | u | 36.00 | |
| 2025-05-10 | Google Ads | 5500 | PPC advertising campaign | a | 600.00 | |
| 2025-05-12 | NCP | 5601 | Parking charges | v | 18.00 | |
| 2025-05-14 | Uber | 5600 | Taxi to client site | h | 24.00 | |
| 2025-05-14 | Costa Coffee | 5600 | Client meeting refreshments | h | 12.00 | |
| 2025-05-15 | Shell | 5601 | Fuel for company vehicle | v | 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 | fa | 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 | v | 96.00 | |
| 2025-05-20 | BT Business | 5501 | Telephone line rental | g | 60.00 | |
| 2025-05-20 | ParcelForce | 5300 | Equipment delivery | t | 180.00 | |
| 2025-05-20 | CableCo | 5000 | Cabling and connectors | s | 240.00 | |
| 2025-05-21 | Greggs | 5600 | Working lunch | h | 8.00 | |
| 2025-05-22 | Screwfix | 5401 | Miscellaneous supplies | u | 18.00 | |
| 2025-05-22 | Halfords | 5601 | Vehicle maintenance supplies | v | 48.00 | |
| 2025-05-25 | Wilko | 5401 | Cleaning and kitchen supplies | u | 15.00 | |
| 2025-05-25 | Mileage claim | 5601 | Business mileage to Birmingham | v | 54.00 | |
| 2025-05-28 | Shell | 5601 | Additional fuel purchase | v | 120.00 | |
| 2025-05-31 | Smith & Co | 5800 | Monthly accountancy retainer | l | 300.00 |
Jun
| Date | Supplier | Account | Description | Code | Amount | Reference | Cis deduction |
|---|---|---|---|---|---|---|---|
| 2025-06-01 | WorkSpace Ltd | 5200 | Monthly office rent | r | 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 | u | 22.00 | ||
| 2025-06-05 | Ryman | 5401 | Stationery supplies | u | 24.00 | ||
| 2025-06-05 | BP | 5601 | Fuel for company vehicle | v | 180.00 | ||
| 2025-06-05 | DigitalOcean | 5002 | Cloud VPS hosting | o | 36.00 | ||
| 2025-06-08 | National Rail | 5600 | Train ticket client meeting | h | 48.00 | ||
| 2025-06-10 | Amazon | 5401 | Office supplies | u | 36.00 | ||
| 2025-06-10 | Vistaprint | 5501 | Business cards and flyers | g | 96.00 | ||
| 2025-06-12 | NCP | 5601 | Parking charges | v | 18.00 | ||
| 2025-06-14 | Toolstation | 5401 | Assorted fixings and parts | u | 30.00 | ||
| 2025-06-14 | Uber | 5600 | Taxi to client site | h | 24.00 | ||
| 2025-06-14 | Costa Coffee | 5600 | Client meeting refreshments | h | 12.00 | ||
| 2025-06-15 | Shell | 5601 | Fuel for company vehicle | v | 150.00 | ||
| 2025-06-15 | Royal Mail | 5501 | Postage | g | 12.00 | ||
| 2025-06-15 | BuildTech Solutions | 5001 | Sub-contractor network installation | c | 5,000.00 | PUR-CIS-001 | 1,000.00 |
| 2025-06-18 | Premier Inn | 5600 | Hotel for London client meeting | h | 180.00 | ||
| 2025-06-18 | ElectroParts | 5000 | Specialist electronic components | s | 360.00 | ||
| 2025-06-18 | Jet | 5601 | Fuel for company vehicle | v | 96.00 | ||
| 2025-06-20 | BT Business | 5501 | Telephone line rental | g | 60.00 | ||
| 2025-06-21 | Greggs | 5600 | Working lunch | h | 8.00 | ||
| 2025-06-22 | Screwfix | 5401 | Miscellaneous supplies | u | 18.00 | ||
| 2025-06-25 | EnergySupply | 5201 | Quarterly utility bill | p | 360.00 | ||
| 2025-06-25 | Wilko | 5401 | Cleaning and kitchen supplies | u | 15.00 | ||
| 2025-06-25 | Mileage claim | 5601 | Business mileage to London | v | 90.00 | ||
| 2025-06-28 | Shell | 5601 | Additional fuel purchase | v | 120.00 | ||
| 2025-06-30 | Smith & Co | 5800 | Monthly accountancy retainer | l | 300.00 | ||
| 2025-06-30 | Directors loan | 5803 | Directors loan interest | l | 250.00 | PUR-INT-001 | |
| 2025-06-01 | Precision Tooling Supplies | 5900 | Test rig bought under HP-2025-01 | fa | 15,600.00 | PUR-FA-004 |
Jul
| Date | Supplier | Account | Description | Code | Amount | Reference |
|---|---|---|---|---|---|---|
| 2025-07-01 | WorkSpace Ltd | 5200 | Monthly office rent | r | 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 | z | 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 | u | 22.00 | |
| 2025-07-05 | Ryman | 5401 | Stationery supplies | u | 24.00 | |
| 2025-07-05 | 5500 | Sponsored content campaign | a | 480.00 | ||
| 2025-07-05 | BP | 5601 | Fuel for company vehicle | v | 180.00 | |
| 2025-07-08 | National Rail | 5600 | Train ticket client meeting | h | 48.00 | |
| 2025-07-10 | Amazon | 5401 | Office supplies | u | 36.00 | |
| 2025-07-10 | Xerox | 5701 | Printer lease payment | f | 180.00 | |
| 2025-07-10 | TechParts | 5000 | Hardware components for resale | s | 720.00 | |
| 2025-07-12 | NCP | 5601 | Parking charges | v | 18.00 | |
| 2025-07-12 | ToolHire | 5301 | Equipment hire for installation | q | 480.00 | |
| 2025-07-14 | Uber | 5600 | Taxi to client site | h | 24.00 | |
| 2025-07-14 | Costa Coffee | 5600 | Client meeting refreshments | h | 12.00 | |
| 2025-07-15 | Shell | 5601 | Fuel for company vehicle | v | 150.00 | |
| 2025-07-15 | Royal Mail | 5501 | Postage | g | 12.00 | |
| 2025-07-15 | IKEA | 5900 | Office furniture | fa | 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 | v | 96.00 | |
| 2025-07-20 | BT Business | 5501 | Telephone line rental | g | 60.00 | |
| 2025-07-20 | DHL | 5300 | International courier | t | 120.00 | |
| 2025-07-20 | Office Maintenance Ltd | 5400 | Premises maintenance and repairs | m | 180.00 | |
| 2025-07-21 | Greggs | 5600 | Working lunch | h | 8.00 | |
| 2025-07-22 | Screwfix | 5401 | Miscellaneous supplies | u | 18.00 | |
| 2025-07-25 | Wilko | 5401 | Cleaning and kitchen supplies | u | 15.00 | |
| 2025-07-25 | Mileage claim | 5601 | Business mileage to Leeds | v | 20.25 | |
| 2025-07-28 | Shell | 5601 | Additional fuel purchase | v | 120.00 | |
| 2025-07-31 | Smith & Co | 5800 | Monthly accountancy retainer | l | 300.00 |
Aug
| Date | Supplier | Account | Description | Code | Amount |
|---|---|---|---|---|---|
| 2025-08-01 | WorkSpace Ltd | 5200 | Monthly office rent | r | 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 | u | 22.00 |
| 2025-08-05 | Ryman | 5401 | Stationery supplies | u | 24.00 |
| 2025-08-05 | BP | 5601 | Fuel for company vehicle | v | 180.00 |
| 2025-08-05 | DigitalOcean | 5002 | Cloud VPS hosting | o | 36.00 |
| 2025-08-06 | Trainline | 5600 | Advance train ticket | h | 48.00 |
| 2025-08-08 | National Rail | 5600 | Train ticket client meeting | h | 48.00 |
| 2025-08-10 | Amazon | 5401 | Office supplies | u | 36.00 |
| 2025-08-12 | NCP | 5601 | Parking charges | v | 18.00 |
| 2025-08-14 | Toolstation | 5401 | Assorted fixings and parts | u | 48.00 |
| 2025-08-14 | Uber | 5600 | Taxi to client site | h | 24.00 |
| 2025-08-14 | Costa Coffee | 5600 | Client meeting refreshments | h | 12.00 |
| 2025-08-15 | Shell | 5601 | Fuel for company vehicle | v | 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 | m | 240.00 |
| 2025-08-18 | Jet | 5601 | Fuel for company vehicle | v | 96.00 |
| 2025-08-20 | BT Business | 5501 | Telephone line rental | g | 60.00 |
| 2025-08-20 | Casual worker | 5101 | Temporary labour | w | 800.00 |
| 2025-08-20 | CableCo | 5000 | Cabling and connectors | s | 180.00 |
| 2025-08-21 | Greggs | 5600 | Working lunch | h | 8.00 |
| 2025-08-22 | Screwfix | 5401 | Miscellaneous supplies | u | 18.00 |
| 2025-08-25 | Wilko | 5401 | Cleaning and kitchen supplies | u | 15.00 |
| 2025-08-25 | Mileage claim | 5601 | Business mileage to Manchester | v | 38.25 |
| 2025-08-28 | Shell | 5601 | Additional fuel purchase | v | 120.00 |
| 2025-08-31 | Smith & Co | 5800 | Monthly accountancy retainer | l | 300.00 |
Sep
| Date | Supplier | Account | Description | Code | Amount | Reference |
|---|---|---|---|---|---|---|
| 2025-09-01 | WorkSpace Ltd | 5200 | Monthly office rent | r | 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 | u | 22.00 | |
| 2025-09-05 | Ryman | 5401 | Stationery supplies | u | 24.00 | |
| 2025-09-05 | BP | 5601 | Fuel for company vehicle | v | 180.00 | |
| 2025-09-08 | National Rail | 5600 | Train ticket client meeting | h | 48.00 | |
| 2025-09-08 | Hilti | 5301 | Power tool hire | q | 360.00 | |
| 2025-09-10 | Amazon | 5401 | Office supplies | u | 36.00 | |
| 2025-09-10 | Royal Mail | 5300 | Special delivery courier | t | 96.00 | |
| 2025-09-12 | NCP | 5601 | Parking charges | v | 18.00 | |
| 2025-09-14 | Uber | 5600 | Taxi to client site | h | 24.00 | |
| 2025-09-14 | Costa Coffee | 5600 | Client meeting refreshments | h | 12.00 | |
| 2025-09-15 | Shell | 5601 | Fuel for company vehicle | v | 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 | v | 96.00 | |
| 2025-09-20 | BT Business | 5501 | Telephone line rental | g | 60.00 | |
| 2025-09-21 | Greggs | 5600 | Working lunch | h | 8.00 | |
| 2025-09-22 | Screwfix | 5401 | Miscellaneous supplies | u | 18.00 | |
| 2025-09-22 | Halfords | 5601 | Vehicle maintenance supplies | v | 72.00 | |
| 2025-09-25 | EnergySupply | 5201 | Quarterly utility bill | p | 300.00 | |
| 2025-09-25 | Wilko | 5401 | Cleaning and kitchen supplies | u | 15.00 | |
| 2025-09-25 | Mileage claim | 5601 | Business mileage to Bristol | v | 72.00 | |
| 2025-09-28 | Shell | 5601 | Additional fuel purchase | v | 120.00 | |
| 2025-09-30 | Smith & Co | 5800 | Monthly accountancy retainer | l | 300.00 | |
| 2025-09-30 | Directors loan | 5803 | Directors loan interest | l | 208.00 | PUR-INT-002 |
| 2025-09-01 | Precision Tooling Supplies | 5900 | Bench calibration kit bought under HP-2025-02 | fa | 8,400.00 | PUR-FA-005 |
Oct
| Date | Supplier | Account | Description | Code | Amount | Reference |
|---|---|---|---|---|---|---|
| 2025-10-01 | WorkSpace Ltd | 5200 | Monthly office rent | r | 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 | n | 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 | u | 22.00 | |
| 2025-10-05 | Ryman | 5401 | Stationery supplies | u | 24.00 | |
| 2025-10-05 | BP | 5601 | Fuel for company vehicle | v | 180.00 | |
| 2025-10-05 | DigitalOcean | 5002 | Cloud VPS hosting | o | 36.00 | |
| 2025-10-08 | National Rail | 5600 | Train ticket client meeting | h | 48.00 | |
| 2025-10-10 | Amazon | 5401 | Office supplies | u | 36.00 | |
| 2025-10-10 | Xerox | 5701 | Printer lease payment | f | 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 | v | 18.00 | |
| 2025-10-14 | Toolstation | 5401 | Assorted fixings and parts | u | 36.00 | |
| 2025-10-14 | Uber | 5600 | Taxi to client site | h | 24.00 | |
| 2025-10-14 | Costa Coffee | 5600 | Client meeting refreshments | h | 12.00 | |
| 2025-10-15 | Shell | 5601 | Fuel for company vehicle | v | 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 | h | 120.00 | |
| 2025-10-18 | Jet | 5601 | Fuel for company vehicle | v | 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 | m | 96.00 | |
| 2025-10-21 | Greggs | 5600 | Working lunch | h | 8.00 | |
| 2025-10-22 | Screwfix | 5401 | Miscellaneous supplies | u | 18.00 | |
| 2025-10-25 | Wilko | 5401 | Cleaning and kitchen supplies | u | 15.00 | |
| 2025-10-25 | Mileage claim | 5601 | Business mileage to Sheffield | v | 42.75 | |
| 2025-10-25 | Ford | 5900 | Ford Transit Custom van | fa | 36,000.00 | PUR-FA-002 |
| 2025-10-28 | Shell | 5601 | Additional fuel purchase | v | 120.00 | |
| 2025-10-31 | Smith & Co | 5800 | Monthly accountancy retainer | l | 300.00 |
Nov
| Date | Supplier | Account | Description | Code | Amount | Reference | Cis deduction |
|---|---|---|---|---|---|---|---|
| 2025-11-01 | WorkSpace Ltd | 5200 | Monthly office rent | r | 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 | u | 22.00 | ||
| 2025-11-05 | Ryman | 5401 | Stationery supplies | u | 24.00 | ||
| 2025-11-05 | BP | 5601 | Fuel for company vehicle | v | 180.00 | ||
| 2025-11-06 | Trainline | 5600 | Advance train ticket | h | 72.00 | ||
| 2025-11-08 | National Rail | 5600 | Train ticket client meeting | h | 48.00 | ||
| 2025-11-10 | Amazon | 5401 | Office supplies | u | 36.00 | ||
| 2025-11-12 | NCP | 5601 | Parking charges | v | 18.00 | ||
| 2025-11-14 | Uber | 5600 | Taxi to client site | h | 24.00 | ||
| 2025-11-14 | Costa Coffee | 5600 | Client meeting refreshments | h | 12.00 | ||
| 2025-11-15 | Shell | 5601 | Fuel for company vehicle | v | 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 | c | 3,000.00 | PUR-CIS-002 | 600.00 |
| 2025-11-16 | WHSmith | 5501 | Magazines and stationery | g | 30.00 | ||
| 2025-11-18 | Jet | 5601 | Fuel for company vehicle | v | 96.00 | ||
| 2025-11-20 | BT Business | 5501 | Telephone line rental | g | 60.00 | ||
| 2025-11-20 | ParcelForce | 5300 | Equipment delivery | t | 240.00 | ||
| 2025-11-20 | CableCo | 5000 | Cabling and connectors | s | 300.00 | ||
| 2025-11-21 | Greggs | 5600 | Working lunch | h | 8.00 | ||
| 2025-11-22 | Screwfix | 5401 | Miscellaneous supplies | u | 18.00 | ||
| 2025-11-25 | Wilko | 5401 | Cleaning and kitchen supplies | u | 15.00 | ||
| 2025-11-25 | Mileage claim | 5601 | Business mileage to London | v | 81.00 | ||
| 2025-11-28 | Shell | 5601 | Additional fuel purchase | v | 120.00 | ||
| 2025-11-30 | Smith & Co | 5800 | Monthly accountancy retainer | l | 300.00 |
Dec
| Date | Supplier | Account | Description | Code | Amount | Reference |
|---|---|---|---|---|---|---|
| 2025-12-01 | WorkSpace Ltd | 5200 | Monthly office rent | r | 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 | u | 22.00 | |
| 2025-12-05 | Ryman | 5401 | Stationery supplies | u | 24.00 | |
| 2025-12-05 | BP | 5601 | Fuel for company vehicle | v | 180.00 | |
| 2025-12-05 | DigitalOcean | 5002 | Cloud VPS hosting | o | 36.00 | |
| 2025-12-08 | National Rail | 5600 | Train ticket client meeting | h | 48.00 | |
| 2025-12-10 | Amazon | 5401 | Office supplies | u | 36.00 | |
| 2025-12-10 | Vistaprint | 5501 | Business cards and flyers | g | 120.00 | |
| 2025-12-12 | NCP | 5601 | Parking charges | v | 18.00 | |
| 2025-12-14 | Toolstation | 5401 | Assorted fixings and parts | u | 24.00 | |
| 2025-12-14 | Uber | 5600 | Taxi to client site | h | 24.00 | |
| 2025-12-14 | Costa Coffee | 5600 | Client meeting refreshments | h | 12.00 | |
| 2025-12-15 | Shell | 5601 | Fuel for company vehicle | v | 150.00 | |
| 2025-12-15 | Royal Mail | 5501 | Postage | g | 12.00 | |
| 2025-12-15 | Code Club UK | 5801 | Charitable donation | y | 500.00 | |
| 2025-12-18 | ElectroParts | 5000 | Specialist electronic components | s | 480.00 | |
| 2025-12-18 | Jet | 5601 | Fuel for company vehicle | v | 96.00 | |
| 2025-12-20 | BT Business | 5501 | Telephone line rental | g | 60.00 | |
| 2025-12-21 | Greggs | 5600 | Working lunch | h | 8.00 | |
| 2025-12-22 | Screwfix | 5401 | Miscellaneous supplies | u | 18.00 | |
| 2025-12-25 | EnergySupply | 5201 | Quarterly utility bill | p | 420.00 | |
| 2025-12-25 | Wilko | 5401 | Cleaning and kitchen supplies | u | 15.00 | |
| 2025-12-25 | Mileage claim | 5601 | Business mileage to Various | v | 49.50 | |
| 2025-12-28 | Shell | 5601 | Additional fuel purchase | v | 120.00 | |
| 2025-12-31 | Smith & Co | 5800 | Monthly accountancy retainer | l | 300.00 | |
| 2025-12-31 | Director | 5100 | Director fees (non-PAYE) | d | 5,000.00 | |
| 2025-12-31 | Directors loan | 5803 | Directors loan interest | l | 167.00 | PUR-INT-003 |
Jan
| Date | Supplier | Account | Description | Code | Amount |
|---|---|---|---|---|---|
| 2026-01-01 | WorkSpace Ltd | 5200 | Monthly office rent | r | 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 | u | 22.00 |
| 2026-01-05 | Ryman | 5401 | Stationery supplies | u | 24.00 |
| 2026-01-05 | 5500 | Sponsored content campaign | a | 480.00 | |
| 2026-01-05 | BP | 5601 | Fuel for company vehicle | v | 180.00 |
| 2026-01-08 | National Rail | 5600 | Train ticket client meeting | h | 48.00 |
| 2026-01-08 | Hilti | 5301 | Power tool hire | q | 180.00 |
| 2026-01-10 | Amazon | 5401 | Office supplies | u | 36.00 |
| 2026-01-10 | Xerox | 5701 | Printer lease payment | f | 180.00 |
| 2026-01-10 | TechParts | 5000 | Hardware components for resale | s | 600.00 |
| 2026-01-12 | NCP | 5601 | Parking charges | v | 18.00 |
| 2026-01-14 | Uber | 5600 | Taxi to client site | h | 24.00 |
| 2026-01-14 | Costa Coffee | 5600 | Client meeting refreshments | h | 12.00 |
| 2026-01-15 | Shell | 5601 | Fuel for company vehicle | v | 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 | v | 96.00 |
| 2026-01-20 | BT Business | 5501 | Telephone line rental | g | 60.00 |
| 2026-01-20 | DHL | 5300 | International courier | t | 180.00 |
| 2026-01-20 | Office Maintenance Ltd | 5400 | Premises maintenance and repairs | m | 144.00 |
| 2026-01-21 | Greggs | 5600 | Working lunch | h | 8.00 |
| 2026-01-22 | Screwfix | 5401 | Miscellaneous supplies | u | 18.00 |
| 2026-01-22 | Halfords | 5601 | Vehicle maintenance supplies | v | 36.00 |
| 2026-01-25 | Wilko | 5401 | Cleaning and kitchen supplies | u | 15.00 |
| 2026-01-25 | Mileage claim | 5601 | Business mileage to Manchester | v | 38.25 |
| 2026-01-28 | Shell | 5601 | Additional fuel purchase | v | 120.00 |
| 2026-01-31 | Smith & Co | 5800 | Monthly accountancy retainer | l | 300.00 |
Feb
| Date | Supplier | Account | Description | Code | Amount |
|---|---|---|---|---|---|
| 2026-02-01 | WorkSpace Ltd | 5200 | Monthly office rent | r | 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 | u | 22.00 |
| 2026-02-05 | Ryman | 5401 | Stationery supplies | u | 24.00 |
| 2026-02-05 | BP | 5601 | Fuel for company vehicle | v | 180.00 |
| 2026-02-05 | DigitalOcean | 5002 | Cloud VPS hosting | o | 36.00 |
| 2026-02-06 | Trainline | 5600 | Advance train ticket | h | 36.00 |
| 2026-02-08 | National Rail | 5600 | Train ticket client meeting | h | 48.00 |
| 2026-02-10 | Amazon | 5401 | Office supplies | u | 36.00 |
| 2026-02-12 | NCP | 5601 | Parking charges | v | 18.00 |
| 2026-02-12 | ToolHire | 5301 | Equipment hire for installation | q | 360.00 |
| 2026-02-14 | Toolstation | 5401 | Assorted fixings and parts | u | 18.00 |
| 2026-02-14 | Uber | 5600 | Taxi to client site | h | 24.00 |
| 2026-02-14 | Costa Coffee | 5600 | Client meeting refreshments | h | 12.00 |
| 2026-02-15 | Shell | 5601 | Fuel for company vehicle | v | 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 | m | 360.00 |
| 2026-02-18 | Premier Inn | 5600 | Hotel for two-day workshop | h | 240.00 |
| 2026-02-18 | Jet | 5601 | Fuel for company vehicle | v | 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 | h | 8.00 |
| 2026-02-22 | Screwfix | 5401 | Miscellaneous supplies | u | 18.00 |
| 2026-02-25 | Wilko | 5401 | Cleaning and kitchen supplies | u | 15.00 |
| 2026-02-25 | Mileage claim | 5601 | Business mileage to Nottingham | v | 31.50 |
| 2026-02-28 | Smith & Co | 5800 | Monthly accountancy retainer | l | 300.00 |
| 2026-02-28 | Shell | 5601 | Additional fuel purchase | v | 120.00 |
Mar
| Date | Supplier | Account | Description | Code | Amount | Reference |
|---|---|---|---|---|---|---|
| 2026-03-01 | WorkSpace Ltd | 5200 | Monthly office rent | r | 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 | u | 22.00 | |
| 2026-03-05 | Ryman | 5401 | Stationery supplies | u | 24.00 | |
| 2026-03-05 | BP | 5601 | Fuel for company vehicle | v | 180.00 | |
| 2026-03-08 | National Rail | 5600 | Train ticket client meeting | h | 48.00 | |
| 2026-03-10 | Amazon | 5401 | Office supplies | u | 36.00 | |
| 2026-03-10 | Royal Mail | 5300 | Special delivery courier | t | 144.00 | |
| 2026-03-12 | NCP | 5601 | Parking charges | v | 18.00 | |
| 2026-03-14 | Uber | 5600 | Taxi to client site | h | 24.00 | |
| 2026-03-14 | Costa Coffee | 5600 | Client meeting refreshments | h | 12.00 | |
| 2026-03-15 | Shell | 5601 | Fuel for company vehicle | v | 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 | v | 96.00 | |
| 2026-03-20 | BT Business | 5501 | Telephone line rental | g | 60.00 | |
| 2026-03-21 | Greggs | 5600 | Working lunch | h | 8.00 | |
| 2026-03-22 | Screwfix | 5401 | Miscellaneous supplies | u | 18.00 | |
| 2026-03-22 | Halfords | 5601 | Vehicle maintenance supplies | v | 60.00 | |
| 2026-03-25 | EnergySupply | 5201 | Quarterly utility bill | p | 360.00 | |
| 2026-03-25 | Wilko | 5401 | Cleaning and kitchen supplies | u | 15.00 | |
| 2026-03-25 | Mileage claim | 5601 | Business mileage to Various | v | 58.50 | |
| 2026-03-28 | Shell | 5601 | Additional fuel purchase | v | 120.00 | |
| 2026-03-31 | Smith & Co | 5800 | Monthly accountancy retainer | l | 300.00 | |
| 2026-03-31 | Directors loan | 5803 | Directors loan interest | l | 125.00 | PUR-INT-004 |
Bank and cash entries: 162 entries, 747,554.57
Apr
| Date | Account | Source | Description | Code | Amount | Direction | Reference |
|---|---|---|---|---|---|---|---|
| 2025-04-01 | 1200 | Opening balance | Current account opening balance | BC | 25,000.00 | in | BNK-0001 |
| 2025-04-01 | 1200 | WorkSpace Ltd | Office rent payment | CR | 1,200.00 | out | BNK-CR-001 |
| 2025-04-01 | 1200 | Director | Directors loan repayment | DL | 1,000.00 | out | BNK-DL-001 |
| 2025-04-05 | 1200 | Various suppliers | Aggregate supplier payments | CR | 2,200.00 | out | BNK-CR-MISC-001 |
| 2025-04-10 | 1200 | Acme Corp | Opening debtor receipt | DR | 7,200.00 | in | BNK-DR-037 |
| 2025-04-15 | 1200 | Beta Systems | Opening debtor receipt | DR | 1,200.00 | in | BNK-DR-038 |
| 2025-04-19 | 1200 | HMRC | Monthly PAYE/NI payment | RP | 1,673.20 | out | BNK-RP-001 |
| 2025-04-20 | 1200 | Acme Corp | Customer receipt | DR | 8,000.00 | in | BNK-DR-001 |
| 2025-04-25 | 1200 | TechStart Ltd | Customer receipt | DR | 2,400.00 | in | BNK-DR-013 |
| 2025-04-25 | 1200 | Gamma Ltd | Opening debtor receipt | DR | 2,400.00 | in | BNK-DR-039 |
| 2025-04-28 | 1200 | Various customers | Aggregate customer receipts | DR | 23,000.00 | in | BNK-DR-025 |
| 2025-04-28 | 1200 | Payroll | Monthly net wages (all staff) | W | 5,652.00 | out | BNK-W-001 |
| 2025-04-30 | 1200 | Smith & Co | Accountancy fee payment | CR | 300.00 | out | BNK-CR-013 |
| 2025-04-30 | 1200 | Credit card payment | Pay credit card balance | X | 500.00 | out | BNK-X-CC-001 |
| 2025-04-01 | 1210 | Opening balance | Savings account opening balance | BC | 5,000.00 | in | BNK-SAV-001 |
| 2025-04-01 | 1220 | Opening balance | Cash float opening balance | BC | 500.00 | in | BNK-CASH-001 |
| 2025-04-10 | 1220 | Corner shop | Milk and tea | CR | 15.00 | out | BNK-CASH-003 |
| 2025-04-30 | 1230 | Payment from current | Credit card payment received | X | 500.00 | in | BNK-CC-005 |
May
| Date | Account | Source | Description | Code | Amount | Direction | Reference |
|---|---|---|---|---|---|---|---|
| 2025-05-01 | 1200 | WorkSpace Ltd | Office rent payment | CR | 1,200.00 | out | BNK-CR-002 |
| 2025-05-01 | 1200 | Director | Directors loan repayment | DL | 1,000.00 | out | BNK-DL-002 |
| 2025-05-05 | 1200 | Various suppliers | Aggregate supplier payments | CR | 2,800.00 | out | BNK-CR-MISC-002 |
| 2025-05-19 | 1200 | HMRC | Monthly PAYE/NI payment | RP | 1,673.20 | out | BNK-RP-002 |
| 2025-05-20 | 1200 | Acme Corp | Customer receipt | DR | 8,000.00 | in | BNK-DR-002 |
| 2025-05-25 | 1200 | HSBC | Bank charges | B | 25.00 | out | BNK-B-001 |
| 2025-05-25 | 1200 | TechStart Ltd | Customer receipt | DR | 2,400.00 | in | BNK-DR-014 |
| 2025-05-28 | 1200 | Various customers | Aggregate customer receipts | DR | 22,520.00 | in | BNK-DR-026 |
| 2025-05-28 | 1200 | Payroll | Monthly net wages (all staff) | W | 5,652.00 | out | BNK-W-002 |
| 2025-05-31 | 1200 | Smith & Co | Accountancy fee payment | CR | 300.00 | out | BNK-CR-014 |
| 2025-05-07 | 1200 | HMRC | VAT payment, prior year fourth quarter | RV | 1,500.00 | out | BNK-RV-VAT-000 |
| 2025-05-20 | 1230 | HSBC | Credit card annual fee | B | 35.00 | out | BNK-CC-004 |
Jun
| Date | Account | Source | Description | Code | Amount | Direction | Reference |
|---|---|---|---|---|---|---|---|
| 2025-06-01 | 1200 | WorkSpace Ltd | Office rent payment | CR | 1,200.00 | out | BNK-CR-003 |
| 2025-06-01 | 1200 | Director | Directors loan repayment | DL | 1,000.00 | out | BNK-DL-003 |
| 2025-06-05 | 1200 | Various suppliers | Aggregate supplier payments | CR | 2,500.00 | out | BNK-CR-MISC-003 |
| 2025-06-10 | 1200 | Cash top-up | Transfer to cash float | BC | 100.00 | out | BNK-BC-001 |
| 2025-06-19 | 1200 | HMRC | Monthly PAYE/NI payment | RP | 1,673.20 | out | BNK-RP-003 |
| 2025-06-20 | 1200 | Acme Corp | Customer receipt | DR | 8,000.00 | in | BNK-DR-003 |
| 2025-06-25 | 1200 | TechStart Ltd | Customer receipt | DR | 2,400.00 | in | BNK-DR-015 |
| 2025-06-28 | 1200 | Various customers | Aggregate customer receipts | DR | 24,800.00 | in | BNK-DR-027 |
| 2025-06-28 | 1200 | Payroll | Monthly net wages (all staff) | W | 5,652.00 | out | BNK-W-003 |
| 2025-06-30 | 1200 | Directors loan interest | Quarterly loan interest payment | B | 250.00 | out | BNK-B-INT-001 |
| 2025-06-30 | 1200 | Smith & Co | Accountancy fee payment | CR | 300.00 | out | BNK-CR-015 |
| 2025-06-01 | 1200 | Close Brothers Asset Finance | HP-2025-01 admin charges and interest | B | 2,000.00 | out | BNK-HP-INT-001 |
| 2025-06-01 | 1200 | Close Brothers Asset Finance | HP-2025-01 capital repayment | CR | 13,000.00 | out | BNK-HP-CAP-001 |
| 2025-06-10 | 1220 | Cash top-up | Cash float replenishment | BB | 100.00 | in | BNK-CASH-002 |
| 2025-06-10 | 1220 | WH Smith | Envelopes and stamps | CR | 25.00 | out | BNK-CASH-004 |
| 2025-06-18 | 1230 | Premier Inn | Hotel on credit card | CR | 180.00 | out | BNK-CC-001 |
Jul
| Date | Account | Source | Description | Code | Amount | Direction | Reference |
|---|---|---|---|---|---|---|---|
| 2025-07-01 | 1200 | WorkSpace Ltd | Office rent payment | CR | 1,200.00 | out | BNK-CR-004 |
| 2025-07-01 | 1200 | Director | Directors loan repayment | DL | 1,000.00 | out | BNK-DL-004 |
| 2025-07-05 | 1200 | Various suppliers | Aggregate supplier payments | CR | 2,300.00 | out | BNK-CR-MISC-004 |
| 2025-07-15 | 1200 | Dividend | Quarterly dividend payment | DV | 3,000.00 | out | BNK-DV-001 |
| 2025-07-19 | 1200 | HMRC | Monthly PAYE/NI payment | RP | 1,673.20 | out | BNK-RP-004 |
| 2025-07-19 | 1200 | HMRC | CIS deduction remittance | RC | 1,000.00 | out | BNK-RC-CIS-001 |
| 2025-07-20 | 1200 | Acme Corp | Customer receipt | DR | 8,000.00 | in | BNK-DR-004 |
| 2025-07-25 | 1200 | TechStart Ltd | Customer receipt | DR | 2,400.00 | in | BNK-DR-016 |
| 2025-07-28 | 1200 | Various customers | Aggregate customer receipts | DR | 23,360.00 | in | BNK-DR-028 |
| 2025-07-28 | 1200 | Payroll | Monthly net wages (all staff) | W | 5,652.00 | out | BNK-W-004 |
| 2025-07-31 | 1200 | Smith & Co | Accountancy fee payment | CR | 300.00 | out | BNK-CR-016 |
| 2025-07-31 | 1200 | Credit card payment | Pay credit card balance | X | 300.00 | out | BNK-X-CC-002 |
| 2025-07-31 | 1230 | Payment from current | Credit card payment received | X | 300.00 | in | BNK-CC-006 |
Aug
| Date | Account | Source | Description | Code | Amount | Direction | Reference |
|---|---|---|---|---|---|---|---|
| 2025-08-07 | 1200 | HMRC | VAT payment Q1 Apr-Jun | RV | 13,808.17 | out | BNK-RV-VAT-001 |
| 2025-08-01 | 1200 | WorkSpace Ltd | Office rent payment | CR | 1,200.00 | out | BNK-CR-005 |
| 2025-08-01 | 1200 | Director | Directors loan repayment | DL | 1,000.00 | out | BNK-DL-005 |
| 2025-08-05 | 1200 | Various suppliers | Aggregate supplier payments | CR | 2,600.00 | out | BNK-CR-MISC-005 |
| 2025-08-05 | 1200 | Innovate UK | Grant received | DR | 2,500.00 | in | BNK-RV-001 |
| 2025-08-19 | 1200 | HMRC | Monthly PAYE/NI payment | RP | 1,673.20 | out | BNK-RP-005 |
| 2025-08-20 | 1200 | Acme Corp | Customer receipt | DR | 8,000.00 | in | BNK-DR-005 |
| 2025-08-25 | 1200 | TechStart Ltd | Customer receipt | DR | 2,400.00 | in | BNK-DR-017 |
| 2025-08-28 | 1200 | Various customers | Aggregate customer receipts | DR | 25,620.00 | in | BNK-DR-029 |
| 2025-08-28 | 1200 | Payroll | Monthly net wages (all staff) | W | 5,652.00 | out | BNK-W-005 |
| 2025-08-31 | 1200 | Smith & Co | Accountancy fee payment | CR | 300.00 | out | BNK-CR-017 |
Sep
| Date | Account | Source | Description | Code | Amount | Direction | Reference |
|---|---|---|---|---|---|---|---|
| 2025-09-01 | 1200 | WorkSpace Ltd | Office rent payment | CR | 1,200.00 | out | BNK-CR-006 |
| 2025-09-01 | 1200 | Director | Directors loan repayment | DL | 1,000.00 | out | BNK-DL-006 |
| 2025-09-05 | 1200 | Various suppliers | Aggregate supplier payments | CR | 2,100.00 | out | BNK-CR-MISC-006 |
| 2025-09-19 | 1200 | HMRC | Monthly PAYE/NI payment | RP | 1,673.20 | out | BNK-RP-006 |
| 2025-09-20 | 1200 | Acme Corp | Customer receipt | DR | 8,000.00 | in | BNK-DR-006 |
| 2025-09-25 | 1200 | TechStart Ltd | Customer receipt | DR | 2,400.00 | in | BNK-DR-018 |
| 2025-09-28 | 1200 | Various customers | Aggregate customer receipts | DR | 23,360.00 | in | BNK-DR-030 |
| 2025-09-28 | 1200 | Payroll | Monthly net wages (all staff) | W | 5,652.00 | out | BNK-W-006 |
| 2025-09-30 | 1200 | Directors loan interest | Quarterly loan interest payment | B | 208.00 | out | BNK-B-INT-002 |
| 2025-09-30 | 1200 | Smith & Co | Accountancy fee payment | CR | 300.00 | out | BNK-CR-018 |
| 2025-09-01 | 1200 | Close Brothers Asset Finance | HP-2025-02 admin charges and interest | B | 1,100.00 | out | BNK-HP-INT-002 |
| 2025-09-01 | 1200 | Close Brothers Asset Finance | HP-2025-02 capital repayment | CR | 7,000.00 | out | BNK-HP-CAP-002 |
| 2025-09-30 | 1210 | HSBC Savings | Savings interest | K | 125.00 | in | BNK-SAV-003 |
| 2025-09-05 | 1220 | Corner shop | Kitchen supplies | CR | 18.00 | out | BNK-CASH-005 |
Oct
| Date | Account | Source | Description | Code | Amount | Direction | Reference |
|---|---|---|---|---|---|---|---|
| 2025-10-01 | 1200 | WorkSpace Ltd | Office rent payment | CR | 1,200.00 | out | BNK-CR-007 |
| 2025-10-01 | 1200 | Director | Directors loan repayment | DL | 1,000.00 | out | BNK-DL-007 |
| 2025-10-01 | 1200 | HMRC | Corporation Tax prior year | RT | 4,500.00 | out | BNK-RT-CT-001 |
| 2025-10-05 | 1200 | Various suppliers | Aggregate supplier payments | CR | 3,000.00 | out | BNK-CR-MISC-007 |
| 2025-10-15 | 1200 | Private buyer | Van sale proceeds | DR | 15,000.00 | in | BNK-DR-040 |
| 2025-10-15 | 1200 | Dividend | Quarterly dividend payment | DV | 3,000.00 | out | BNK-DV-002 |
| 2025-10-19 | 1200 | HMRC | Monthly PAYE/NI payment | RP | 1,673.20 | out | BNK-RP-007 |
| 2025-10-20 | 1200 | Acme Corp | Customer receipt | DR | 8,000.00 | in | BNK-DR-007 |
| 2025-10-25 | 1200 | Ford | Ford Transit Custom purchase | CR | 36,000.00 | out | BNK-CR-FA-001 |
| 2025-10-25 | 1200 | TechStart Ltd | Customer receipt | DR | 2,400.00 | in | BNK-DR-019 |
| 2025-10-28 | 1200 | Various customers | Aggregate customer receipts | DR | 25,160.00 | in | BNK-DR-031 |
| 2025-10-28 | 1200 | Payroll | Monthly net wages (all staff) | W | 5,652.00 | out | BNK-W-007 |
| 2025-10-31 | 1200 | Smith & Co | Accountancy fee payment | CR | 300.00 | out | BNK-CR-019 |
| 2025-10-31 | 1200 | Credit card payment | Pay credit card balance | X | 500.00 | out | BNK-X-CC-003 |
| 2025-10-18 | 1230 | Premier Inn | Hotel on credit card | CR | 120.00 | out | BNK-CC-002 |
| 2025-10-31 | 1230 | Payment from current | Credit card payment received | X | 500.00 | in | BNK-CC-007 |
Nov
| Date | Account | Source | Description | Code | Amount | Direction | Reference |
|---|---|---|---|---|---|---|---|
| 2025-11-07 | 1200 | HMRC | VAT payment Q2 Jul-Sep | RV | 14,456.50 | out | BNK-RV-VAT-002 |
| 2025-11-01 | 1200 | WorkSpace Ltd | Office rent payment | CR | 1,200.00 | out | BNK-CR-008 |
| 2025-11-01 | 1200 | Director | Directors loan repayment | DL | 1,000.00 | out | BNK-DL-008 |
| 2025-11-05 | 1200 | Various suppliers | Aggregate supplier payments | CR | 2,400.00 | out | BNK-CR-MISC-008 |
| 2025-11-19 | 1200 | HMRC | Monthly PAYE/NI payment | RP | 1,673.20 | out | BNK-RP-008 |
| 2025-11-20 | 1200 | Acme Corp | Customer receipt | DR | 8,000.00 | in | BNK-DR-008 |
| 2025-11-25 | 1200 | HSBC | Bank charges | B | 25.00 | out | BNK-B-002 |
| 2025-11-25 | 1200 | TechStart Ltd | Customer receipt | DR | 2,400.00 | in | BNK-DR-020 |
| 2025-11-28 | 1200 | Various customers | Aggregate customer receipts | DR | 24,920.00 | in | BNK-DR-032 |
| 2025-11-28 | 1200 | Payroll | Monthly net wages (all staff) | W | 5,652.00 | out | BNK-W-008 |
| 2025-11-30 | 1200 | Smith & Co | Accountancy fee payment | CR | 300.00 | out | BNK-CR-020 |
Dec
| Date | Account | Source | Description | Code | Amount | Direction | Reference |
|---|---|---|---|---|---|---|---|
| 2025-12-01 | 1200 | WorkSpace Ltd | Office rent payment | CR | 1,200.00 | out | BNK-CR-009 |
| 2025-12-01 | 1200 | Director | Directors loan repayment | DL | 1,000.00 | out | BNK-DL-009 |
| 2025-12-05 | 1200 | Various suppliers | Aggregate supplier payments | CR | 2,700.00 | out | BNK-CR-MISC-009 |
| 2025-12-19 | 1200 | HMRC | Monthly PAYE/NI payment | RP | 1,673.20 | out | BNK-RP-009 |
| 2025-12-19 | 1200 | HMRC | CIS deduction remittance | RC | 600.00 | out | BNK-RC-CIS-002 |
| 2025-12-20 | 1200 | Acme Corp | Customer receipt | DR | 8,000.00 | in | BNK-DR-009 |
| 2025-12-25 | 1200 | TechStart Ltd | Customer receipt | DR | 2,400.00 | in | BNK-DR-021 |
| 2025-12-28 | 1200 | Various customers | Aggregate customer receipts | DR | 22,400.00 | in | BNK-DR-033 |
| 2025-12-28 | 1200 | Payroll | Monthly net wages (all staff) | W | 5,652.00 | out | BNK-W-009 |
| 2025-12-31 | 1200 | Directors loan interest | Quarterly loan interest payment | B | 167.00 | out | BNK-B-INT-003 |
| 2025-12-31 | 1200 | Smith & Co | Accountancy fee payment | CR | 300.00 | out | BNK-CR-021 |
| 2025-12-10 | 1220 | Various | Christmas team refreshments | CR | 50.00 | out | BNK-CASH-006 |
Jan
| Date | Account | Source | Description | Code | Amount | Direction | Reference |
|---|---|---|---|---|---|---|---|
| 2026-01-01 | 1200 | WorkSpace Ltd | Office rent payment | CR | 1,200.00 | out | BNK-CR-010 |
| 2026-01-01 | 1200 | Director | Directors loan repayment | DL | 1,000.00 | out | BNK-DL-010 |
| 2026-01-05 | 1200 | Various suppliers | Aggregate supplier payments | CR | 2,500.00 | out | BNK-CR-MISC-010 |
| 2026-01-15 | 1200 | Director loan | Directors loan advance | DL | 5,000.00 | in | BNK-DL-IN-001 |
| 2026-01-15 | 1200 | Dividend | Quarterly dividend payment | DV | 3,000.00 | out | BNK-DV-003 |
| 2026-01-19 | 1200 | HMRC | Monthly PAYE/NI payment | RP | 1,673.20 | out | BNK-RP-010 |
| 2026-01-20 | 1200 | Acme Corp | Customer receipt | DR | 8,000.00 | in | BNK-DR-010 |
| 2026-01-25 | 1200 | TechStart Ltd | Customer receipt | DR | 2,400.00 | in | BNK-DR-022 |
| 2026-01-28 | 1200 | Various customers | Aggregate customer receipts | DR | 25,040.00 | in | BNK-DR-034 |
| 2026-01-28 | 1200 | Payroll | Monthly net wages (all staff) | W | 5,652.00 | out | BNK-W-010 |
| 2026-01-31 | 1200 | Smith & Co | Accountancy fee payment | CR | 300.00 | out | BNK-CR-022 |
| 2026-01-31 | 1200 | Credit card payment | Pay credit card balance | X | 300.00 | out | BNK-X-CC-004 |
| 2026-01-31 | 1230 | Payment from current | Credit card payment received | X | 300.00 | in | BNK-CC-008 |
Feb
| Date | Account | Source | Description | Code | Amount | Direction | Reference |
|---|---|---|---|---|---|---|---|
| 2026-02-07 | 1200 | HMRC | VAT payment Q3 Oct-Dec | RV | 10,917.50 | out | BNK-RV-VAT-003 |
| 2026-02-01 | 1200 | WorkSpace Ltd | Office rent payment | CR | 1,200.00 | out | BNK-CR-011 |
| 2026-02-01 | 1200 | Director | Directors loan repayment | DL | 1,000.00 | out | BNK-DL-011 |
| 2026-02-05 | 1200 | Various suppliers | Aggregate supplier payments | CR | 2,900.00 | out | BNK-CR-MISC-011 |
| 2026-02-19 | 1200 | HMRC | Monthly PAYE/NI payment | RP | 1,673.20 | out | BNK-RP-011 |
| 2026-02-20 | 1200 | Acme Corp | Customer receipt | DR | 8,000.00 | in | BNK-DR-011 |
| 2026-02-25 | 1200 | TechStart Ltd | Customer receipt | DR | 2,400.00 | in | BNK-DR-023 |
| 2026-02-28 | 1200 | Smith & Co | Accountancy fee payment | CR | 300.00 | out | BNK-CR-023 |
| 2026-02-28 | 1200 | Various customers | Aggregate customer receipts | DR | 23,960.00 | in | BNK-DR-035 |
| 2026-02-28 | 1200 | Payroll | Monthly net wages (all staff) | W | 5,652.00 | out | BNK-W-011 |
| 2026-02-18 | 1230 | Premier Inn | Hotel on credit card | CR | 240.00 | out | BNK-CC-003 |
Mar
| Date | Account | Source | Description | Code | Amount | Direction | Reference |
|---|---|---|---|---|---|---|---|
| 2026-03-01 | 1200 | WorkSpace Ltd | Office rent payment | CR | 1,200.00 | out | BNK-CR-012 |
| 2026-03-01 | 1200 | Director | Directors loan repayment | DL | 1,000.00 | out | BNK-DL-012 |
| 2026-03-05 | 1200 | Various suppliers | Aggregate supplier payments | CR | 2,300.00 | out | BNK-CR-MISC-012 |
| 2026-03-15 | 1200 | Internal transfer | Transfer to savings account | X | 5,000.00 | out | BNK-X-001 |
| 2026-03-19 | 1200 | HMRC | Monthly PAYE/NI payment | RP | 1,673.20 | out | BNK-RP-012 |
| 2026-03-20 | 1200 | Acme Corp | Customer receipt | DR | 8,000.00 | in | BNK-DR-012 |
| 2026-03-25 | 1200 | TechStart Ltd | Customer receipt | DR | 2,400.00 | in | BNK-DR-024 |
| 2026-03-28 | 1200 | Various customers | Aggregate customer receipts | DR | 10,560.00 | in | BNK-DR-036 |
| 2026-03-28 | 1200 | Payroll | Monthly net wages (all staff) | W | 5,652.00 | out | BNK-W-012 |
| 2026-03-31 | 1200 | Directors loan interest | Quarterly loan interest payment | B | 125.00 | out | BNK-B-INT-004 |
| 2026-03-31 | 1200 | Smith & Co | Accountancy fee payment | CR | 300.00 | out | BNK-CR-024 |
| 2026-03-31 | 1200 | Dividend | Final dividend payment | DV | 6,000.00 | out | BNK-DV-004 |
| 2026-03-15 | 1210 | Internal transfer | Transfer from current account | X | 5,000.00 | in | BNK-SAV-002 |
| 2026-03-31 | 1210 | HSBC Savings | Savings interest | K | 150.00 | in | BNK-SAV-004 |
| 2026-03-20 | 1220 | Newsagent | Newspapers for reception | CR | 12.00 | out | BNK-CASH-007 |
Payroll
| EmployeeID | Name | Role | GrossPay | PayFrequency | TaxCode | NiCategory | StartDate | IsDirector |
|---|---|---|---|---|---|---|---|---|
| EMP001 | Alice Johnson | Senior Developer | 3,500.00 | monthly | 1257L | A | 2024-01-15 | no |
| EMP002 | Bob Williams | Support Technician | 2,200.00 | monthly | 1257L | A | 2024-06-01 | no |
| EMP003 | Carol Smith | Director | 1,048.00 | monthly | 1257L | A | 2020-01-01 | yes |
Opening and closing balances
Opening balance
| Item | Value |
|---|---|
| Current account | 25,000.00 |
| Savings account | 5,000.00 |
| Cash | 500.00 |
| Stock | 10,000.00 |
| Trade debtors | 10,800.00 |
| Directors loan | 20,000.00 |
| Trade creditors | 2,400.00 |
| Vat due | 1,500.00 |
| Corporation tax | 4,500.00 |
| Share capital | 100.00 |
| Retained earnings | 180,702.00 |
| Long term creditors | 25,000.00 |
| Fixed asset cost | [object Object] |
| Fixed asset depreciation | [object Object] |
Stock
| Item | Value |
|---|---|
| Opening | 10,000.00 |
| Closing | 6,000.00 |
| Materials percent | 0.03 |
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 | 6,100.00 |
| WidgetWorks | INV-2104 | 1,440.00 |
| Zeta Corp | CN-1801 | 360.00 |
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 |
Opening fixed assets
| Description | Category | Cost | Acc dep | Tax wdv |
|---|---|---|---|---|
| Van (2.5 years old) | motor | 30,000.00 | 9,828.00 | 24,000.00 |
| Laptop (0.5 years old) | computer | 3,000.00 | 270.00 | |
| Office premises | land | 200,000.00 | 40,000.00 |
Screenshots
Accounting statements
Accounting profit to tax profit bridge
| Line | Cell | Amount |
|---|---|---|
| Profit before tax per the management profit and loss account | MnthP&L!B45 | 172,115.39 |
| Less bank interest received, net of tax deducted at source | MnthP&L!B44 | -275 |
| Add back goodwill written off | CorporationTax!I7 | 2,500 |
| Add back depreciation charged in the year | CorporationTax!I8 | 13,740 |
| Less capital allowances | CorporationTax!K20 | -64,000 |
| Add gross bank interest received | CorporationTax!K24 | 339.51 |
| Less losses brought forward | CorporationTax!K26 | 0 |
| Tax profit the bridge computes | 124,419.9 | |
| Tax profit the sheet carries | CorporationTax!K28 | 124,419.9 |
| Residue | 0 |
Journal category VAT netting
Journal amounts include VAT at 20%.
| Journal category | Gross per the journal | VAT stripped | Net | Where the net lands | Figure there | Residue |
|---|---|---|---|---|---|---|
| Sales Product A (sales a) | 373,920 | 62,320 | 311,600 | MnthP&L!B4 | 311,600 | 0 |
| Sales Product B (sales b) | 16,320 | 2,720 | 13,600 | MnthP&L!B5 | 13,600 | 0 |
| Sales Product C (sales c) | 12,360 | 2,060 | 10,300 | MnthP&L!B6 | 10,300 | 0 |
| Other Income (sales d) | 4,440 | 740 | 3,700 | MnthP&L!B7 | 3,700 | 0 |
| Investment Grants received (sales g) | 2,500 | 416.67 | 2,083.33 | MnthP&L!B8 | 2,083.33 | 0 |
| Bad Debts written off (sales o) | 360 | 60 | 300 | MnthP&L!B34 negated | 300 | 0 |
| Sub contractors (purchases c) | 8,000 | 1,333.33 | 6,666.67 | MnthP&L!B12 | 6,666.67 | 0 |
| Other Direct Cost of Sales (purchases o) | 3,204 | 534 | 2,670 | MnthP&L!B13 | 2,670 | 0 |
| Premises Rent & Rates (purchases r) | 14,400 | 2,400 | 12,000 | MnthP&L!B21 | 12,000 | 0 |
| Premises Light & Heating (purchases p) | 1,440 | 240 | 1,200 | MnthP&L!B22 | 1,200 | 0 |
| Distribution Transport Costs (purchases t) | 960 | 160 | 800 | MnthP&L!B23 | 800 | 0 |
| Equipment Tools & Plant Hire (purchases q) | 1,620 | 270 | 1,350 | MnthP&L!B24 | 1,350 | 0 |
| Repairs & Maintenance (purchases m) | 1,140 | 190 | 950 | MnthP&L!B25 | 950 | 0 |
| Consumable Materials (purchases u) | 1,578 | 263 | 1,315 | MnthP&L!B26 | 1,315 | 0 |
| Advertising & Promotion (purchases a) | 4,560 | 760 | 3,800 | MnthP&L!B27 | 3,800 | 0 |
| Telephone Postage & Stationery (purchases g) | 1,962 | 327 | 1,635 | MnthP&L!B28 | 1,635 | 0 |
| Travel & Hotel Expenses (purchases h) | 1,860 | 310 | 1,550 | MnthP&L!B29 | 1,550 | 0 |
| Motor Vehicle Expenses (purchases v) | 7,598.25 | 1,266.38 | 6,331.88 | MnthP&L!B30 | 6,331.88 | 0 |
| Insurance Costs (purchases n) | 1,800 | 300 | 1,500 | MnthP&L!B31 | 1,500 | 0 |
| Leasing Charges (purchases f) | 720 | 120 | 600 | MnthP&L!B32 | 600 | 0 |
| Legal & Professional Fees (purchases l) | 5,310 | 885 | 4,425 | MnthP&L!B33 | 4,425 | 0 |
| Charitable Donations (purchases y) | 500 | 83.33 | 416.67 | MnthP&L!B37 | 416.67 | 0 |
| Goodwill written off (purchases z) | 3,000 | 500 | 2,500 | MnthP&L!B38 | 2,500 | 0 |
| Wages and Salaries, less the employees' own gross pay (purchases w) | 800 | 133.33 | 666.67 | MnthP&L!B18 less the employees' gross pay | 666.67 | 0 |
| Directors Wages, less the directors' own gross pay (purchases d) | 5,000 | 833.33 | 4,166.67 | MnthP&L!B19 less the directors' gross pay | 4,166.67 | 0 |
| Capitalised fixed asset spend (purchases fa) | 63,000 | 10,500 | 52,500 | Fixedassets.xlsx!FAreconciliation!E11 | 52,500 | 0 |
| Fixed asset disposal proceeds (sales fs) | 15,000 | 2,500 | 12,500 | Fixedassets.xlsx!FAreconciliation!K11 | 12,500 | 0 |
Business Details
| Amount | |
|---|---|
| Company Name (including Limited) | Precision Code Ltd |
| Company registration number | 12345678 |
| Telephone number | 0161 555 0100 |
| First Director's Name | Carol Smith |
| Principal activity | IT consultancy and software development |
| Registered Office Address | 123 High Street |
| Registered Office Town | Manchester |
| Postcode | M1 1AA |
| Tax Reference per CT603 Notice | 1234567890 |
Opening Balance Sheet
| Amount | |
|---|---|
| Tangible assets (net book value) | 182,902 |
| Stock at cost | 10,000 |
| Trade Debtors | 10,800 |
| Cash and Bank Balances | 30,500 |
| Trade Creditors | 2,400 |
| Corporation Tax | 4,500 |
| Taxation and Social Security | 1,500 |
| Directors Loan Account | 20,000 |
| Called up share capital | 100 |
| Retained Profit and Loss account | 180,702 |
| Accuracy Check | 0 |
Profit & Loss Account
| Amount | |
|---|---|
| Product A sales (code a) | 311,600 |
| Product B sales (code b) | 13,600 |
| Product C sales (code c) | 10,300 |
| Other Direct Income (code d) | 3,700 |
| Grants Received (code g) | 2,083.33 |
| Sales Turnover | 341,283.33 |
| Materials / Stock (code s) | 9,450 |
| Sub-Contractors (code c) | 6,666.67 |
| Other Direct Costs (code o) | 2,670 |
| Cost of Sales | 18,786.67 |
| Gross Profit | 322,496.67 |
| PAYE Wages + Non-PAYE Employee | 69,066.67 |
| Directors Wages + Non-PAYE (code d) | 16,742.67 |
| Employers National Insurance | 6,926.4 |
| Premises (code r) | 12,000 |
| Light, Heat, Power (code p) | 1,200 |
| Distribution (code t) | 800 |
| Equipment Hire (code q) | 1,350 |
| Repairs & Maintenance (code m) | 950 |
| Consumables (code u) | 1,315 |
| Advertising (code a) | 3,800 |
| Telephone, Postage & Stationery (code g) | 1,635 |
| Travel & Hotel (code h) | 1,550 |
| Motor Vehicle (code v) | 6,331.88 |
| Insurance (code n) | 1,500 |
| Leasing (code f) | 600 |
| Legal & Professional (code l) | 4,425 |
| Bad Debts (from Sales) | -300 |
| Bank Interest Paid | 0 |
| Bank Charges | 3,935 |
| Charitable Donations (code y) | 416.67 |
| Goodwill written off (code z) | 2,500 |
| Loss on disposal of assets | 172 |
| Depreciation | 13,740 |
| Total Admin Expenses | 150,656.28 |
| Operating Profit | 171,840.39 |
| Interest Received | 275 |
| Profit Before Tax | 172,115.39 |
CT600 as filed
| Amount | |
|---|---|
| Box 330: financial year | 2,026 |
| Box 335: amount of profit | 51,472.34 |
| Box 340: rate of tax | 25 |
| Box 345: tax | 12,868.09 |
| Box 380: financial year | 2,027 |
| Box 385: amount of profit | 72,947.56 |
| Box 390: rate of tax | 25 |
| Box 395: tax | 18,236.89 |
| Box 430: corporation tax | 31,104.97 |
| Box 435: marginal rate relief | 1,883.7 |
| Box 440: corporation tax net of marginal rate relief | 29,221.27 |
Published P&L
| Amount | |
|---|---|
| Sales Turnover | 339,200 |
| Investment Grants | 2,083.33 |
| Total Sales Turnover | 341,283.33 |
| Cost of Sales | 18,786.67 |
| Gross Profit | 322,496.67 |
| Administrative Expenses | 150,656.28 |
| Operating Profit | 171,840.39 |
| Profit Before Tax | 172,179.9 |
| Corporation tax | 29,221.27 |
| Profit after Tax | 142,958.62 |
| Dividends | 15,000 |
| Retained Profit for the year | 127,958.62 |
Published Balance Sheet
| Amount | |
|---|---|
| Fixed Assets (NBV) | 208,990 |
| Stock at cost | 6,000 |
| Trade Debtors | 7,900 |
| Cash at bank and in hand | 192,995.43 |
| Current Assets | 206,895.43 |
| Trade Creditors | 10,832.25 |
| Corporation Tax | 29,156.77 |
| Taxation and Social Security | 9,135.79 |
| Current Liabilities | 49,124.81 |
| Net Current Assets | 157,770.62 |
| Total Assets less CL | 366,760.62 |
| Directors Loan | 13,000 |
| Creditors due after more than one year | 45,000 |
| Other Creditors | 58,000 |
| Net Assets | 308,760.62 |
| Called up share capital | 100 |
| Shareholders' Funds | 308,760.62 |
Fixed Asset Note
| Amount | |
|---|---|
| Original cost brought forward | 233,000 |
| Additions | 52,500 |
| Disposals | 30,000 |
| Original cost carried forward | 255,500 |
| Depreciation brought forward | 50,098 |
| Charge for the year | 13,740 |
| On disposals | 17,328 |
| Depreciation carried forward | 46,510 |
| Net book value | 208,990 |
| Directors emoluments | 16,742.67 |
| Corporation tax for the year | 29,221.27 |
Directors' Report
| Amount | |
|---|---|
| Sales turnover in the year | 341,283.33 |
| Sales turnover last year | 0 |
| Trading margin | 0.94 |
| Trading margin last year | — |
| Dividend declared | 15,000 |
| Ordinary shares issued | 100 |
Stock
| Amount | |
|---|---|
| Opening Stock | 10,000 |
| Closing Stock (physical count) | 6,000 |
| Closing Stock (calculated) | 6,102 |
| Stock loss adjustment | -102 |
Trial Balance
| Amount | |
|---|---|
| Opening: Fixed Asset Land & Property | 200,000 |
| Opening: Fixed Asset Plant & Machinery | 0 |
| Opening: Fixed Asset Fixtures & Fittings | 0 |
| Opening: Fixed Asset Computers | 3,000 |
| Opening: Fixed Asset Motor Vehicles | 30,000 |
| Opening: Acc Depreciation Land & Property | -40,000 |
| Opening: Acc Depreciation Plant & Machinery | 0 |
| Opening: Acc Depreciation Fixtures | 0 |
| Opening: Acc Depreciation Computers | -270 |
| Opening: Acc Depreciation Motor Vehicles | -9,828 |
| Opening: Stock | 10,000 |
| Opening: Trade Debtors | 10,800 |
| Opening: Bank Current Account | 25,000 |
| Opening: Bank Savings Account | 5,000 |
| Opening: Credit Card Account | 0 |
| Opening: Cash Account | 500 |
| Opening: Trade Creditors | -2,400 |
| Opening: Net Wages Creditor | 0 |
| Opening: Other Deductions from Wages | 0 |
| Opening: Dividends Creditor | 0 |
| Opening: Creditor HMRC Vat | -1,500 |
| Opening: Creditor HMRC Corporation Tax | -4,500 |
| Opening: Directors Loan Account | -20,000 |
| Opening: Creditor Long Term | -25,000 |
| Opening: Share Capital | -100 |
| Opening: Revenue Reserve P&L Account | -180,702 |
| Opening Balances Audit Check | 0 |
| Final: Trade Debtors | 7,900 |
| Final: Bank Current Account | 181,215.43 |
| Final: Bank Savings Account | 10,275 |
| Final: Credit Card Account | 1,025 |
| Final: Cash Account | 480 |
| Final: Intra Cash & Bank Transfers | 0 |
| Final: Net Wages Creditor | 0 |
| Final: Other Deductions from Wages | 0 |
| Final: Dividends Creditor | 0 |
| Final: Directors Loan Account | -13,000 |
| Final: Creditor Long Term | -45,000 |
| Final: Dividends declared | 15,000 |
| Audit Accuracy Check | 0 |
VAT Returns
| Amount | |
|---|---|
| Sales invoiced including VAT | 424,900 |
| VAT charged on sales | 70,816.67 |
| Sales net of VAT | 354,083.33 |
| Purchases invoiced including VAT | 134,992.25 |
| VAT reclaimed on purchases | 22,498.71 |
| Purchases net of VAT | 112,493.54 |
| VAT due for the year | 48,317.96 |
| How the return periods line up with the accounting year | |
| Q1 covers the periods ending | 30 November 2026, 31 December 2026, 31 January 2027 |
| Q2 covers the periods ending | 28 February 2027, 31 March 2027, 30 April 2027 |
| Q3 covers the periods ending | 31 May 2027, 30 June 2027, 31 July 2027 |
| Q4 covers the periods ending | 31 August 2027, 30 September 2027, 31 October 2027 |
| Q5 covers the periods ending | 30 November 2027, 31 December 2027, 31 January 2028 |
| The returns above also cover the periods ending 30 November 2027, 31 December 2027, 31 January 2028, which fall outside the accounting year. | |
| Output VAT on those | 1,100 |
| Input VAT on those | 180 |
| The return forms as the package fills them in | |
| Q1 (period ending 31 January 2027) box 1: VAT due on sales | 16,920 |
| Q1 (period ending 31 January 2027) box 4: VAT reclaimed on purchases | 6,023.88 |
| Q1 (period ending 31 January 2027) box 5: net VAT due | 10,896.13 |
| Q2 (period ending 30 April 2027) box 1: VAT due on sales | 17,256.67 |
| Q2 (period ending 30 April 2027) box 4: VAT reclaimed on purchases | 4,473.25 |
| Q2 (period ending 30 April 2027) box 5: net VAT due | 12,783.42 |
| Q3 (period ending 31 July 2027) box 1: VAT due on sales | 19,780 |
| Q3 (period ending 31 July 2027) box 4: VAT reclaimed on purchases | 9,895.88 |
| Q3 (period ending 31 July 2027) box 5: net VAT due | 9,884.13 |
| Q4 (period ending 31 October 2027) box 1: VAT due on sales | 16,860 |
| Q4 (period ending 31 October 2027) box 4: VAT reclaimed on purchases | 2,105.71 |
| Q4 (period ending 31 October 2027) box 5: net VAT due | 14,754.29 |
| Q5 (period ending 31 January 2028) box 1: VAT due on sales | 1,100 |
| Q5 (period ending 31 January 2028) box 4: VAT reclaimed on purchases | 180 |
| Q5 (period ending 31 January 2028) box 5: net VAT due | 920 |
Cell values behind these statements
OpenAccounts
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| E2 | Company Name (including Limited) | Precision Code Ltd | entityInformation.organizationIdentifier |
| E3 | Company registration number | 12345678 | diya-gl:companyNumber |
| E4 | Telephone number | 0161 555 0100 | gl-bus:organizationTelephone |
| E5 | First Director's Name | Carol Smith | diya-gl:directorName |
| E8 | Principal activity | IT consultancy and software development | gl-bus:organizationDescription |
| J3 | Registered Office Address | 123 High Street | gl-bus:organizationAddress |
| J4 | Registered Office Town | Manchester | gl-bus:organizationAddress |
| N6 | Postcode | M1 1AA | gl-bus:organizationAddress |
| O3 | Tax Reference per CT603 Notice | 1234567890 | gl-taf:taxRegistrationNumber |
| E13 | Tangible assets (net book value) | 182902 | gl-cor:amount (opening.fixedAssets) |
| E15 | Stock at cost | 10000 | accounts.assets.1100 (opening) |
| E16 | Trade Debtors | 10800 | accounts.assets.1300 (opening) |
| E18 | Cash and Bank Balances | 30500 | gl-cor:amount (opening.bank) |
| E20 | Trade Creditors | 2400 | accounts.liabilities.2100 (opening) |
| E24 | Corporation Tax | 4500 | accounts.liabilities.2300 (opening) |
| E26 | Taxation and Social Security | 1500 | gl-cor:amount (opening.taxAndSocial) |
| E30 | Directors Loan Account | 20000 | accounts.liabilities.2500 (opening) |
| E33 | Called up share capital | 100 | accounts.capital.3000 (opening) |
| E34 | Retained Profit and Loss account | 180702 | accounts.capital.3100 (opening) |
| E37 | Accuracy Check | 0 | gl-cor:amount (openingBalanceCheck) |
| E48 | 0 |
MnthP&L
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| B4 | Product A sales (code a) | 311600 | accounts.sales.4000 |
| B5 | Product B sales (code b) | 13600 | accounts.sales.4001 |
| B6 | Product C sales (code c) | 10300 | accounts.sales.4002 |
| B7 | Other Direct Income (code d) | 3700 | accounts.sales.4003 |
| B8 | Grants Received (code g) | 2083.33333333333 | accounts.sales.4004 |
| B9 | Sales Turnover | 341283.333333333 | gl-cor:amount (salesTurnover) |
| B11 | Materials / Stock (code s) | 9450 | accounts.purchases.5000 |
| B12 | Sub-Contractors (code c) | 6666.66666666667 | accounts.purchases.5001 |
| B13 | Other Direct Costs (code o) | 2670 | accounts.purchases.5002 |
| B14 | Cost of Sales | 18786.6666666667 | gl-cor:amount (costOfSales) |
| B16 | Gross Profit | 322496.666666666 | gl-cor:amount (grossProfit) |
| B18 | PAYE Wages + Non-PAYE Employee | 69066.6666666667 | dpl:WagesAndSalaries (combined) |
| B19 | Directors Wages + Non-PAYE (code d) | 16742.6666666667 | accounts.purchases.5100 |
| B20 | Employers National Insurance | 6926.4 | dpl:SocialSecurityCosts |
| B21 | Premises (code r) | 12000 | accounts.purchases.5200 |
| B22 | Light, Heat, Power (code p) | 1200 | accounts.purchases.5201 |
| B23 | Distribution (code t) | 800 | accounts.purchases.5300 |
| B24 | Equipment Hire (code q) | 1350 | accounts.purchases.5301 |
| B25 | Repairs & Maintenance (code m) | 950 | accounts.purchases.5400 |
| B26 | Consumables (code u) | 1315 | accounts.purchases.5401 |
| B27 | Advertising (code a) | 3800 | accounts.purchases.5500 |
| B28 | Telephone, Postage & Stationery (code g) | 1635 | accounts.purchases.5501 |
| B29 | Travel & Hotel (code h) | 1550 | accounts.purchases.5600 |
| B30 | Motor Vehicle (code v) | 6331.875 | accounts.purchases.5601 |
| B31 | Insurance (code n) | 1500 | accounts.purchases.5700 |
| B32 | Leasing (code f) | 600 | accounts.purchases.5701 |
| B33 | Legal & Professional (code l) | 4425 | accounts.purchases.5800 |
| B34 | Bad Debts (from Sales) | -300 | accounts.sales.4005 |
| B35 | Bank Interest Paid | 0 | accounts.purchases.5701 |
| B36 | Bank Charges | 3935 | accounts.purchases.5702 |
| B37 | Charitable Donations (code y) | 416.666666666667 | accounts.purchases.5801 |
| B38 | Goodwill written off (code z) | 2500 | accounts.purchases.5802 |
| B39 | Loss on disposal of assets | 172 | gl-cor:amount (lossOnDisposal) |
| B40 | Depreciation | 13740 | gl-cor:amount (depreciation) |
| B41 | Total Admin Expenses | 150656.275 | gl-cor:amount (totalAdmin) |
| B43 | Operating Profit | 171840.391666666 | gl-cor:amount (operatingProfit) |
| B44 | Interest Received | 275 | gl-cor:amount (interestReceived) |
| B45 | Profit Before Tax | 172115.391666666 | gl-cor:amount (profitBeforeTax) |
| C4 | 25333.3333333333 | ||
| D4 | 25633.3333333333 | ||
| E4 | 26533.3333333333 | ||
| F4 | 25633.3333333333 | ||
| G4 | 27133.3333333333 | ||
| H4 | 25033.3333333333 | ||
| I4 | 27133.3333333333 | ||
| J4 | 25633.3333333333 | ||
| K4 | 26533.3333333333 | ||
| L4 | 25633.3333333333 | ||
| M4 | 26333.3333333333 | ||
| N4 | 25033.3333333333 | ||
| C5 | 1800 | ||
| D5 | 800 | ||
| E5 | 800 | ||
| F5 | 1800 | ||
| G5 | 800 | ||
| H5 | 800 | ||
| I5 | 1800 | ||
| J5 | 800 | ||
| K5 | 800 | ||
| L5 | 1800 | ||
| M5 | 800 | ||
| N5 | 800 | ||
| C6 | 0 | ||
| D6 | 1000 | ||
| E6 | 2000 | ||
| F6 | 0 | ||
| G6 | 0 | ||
| H6 | 1800 | ||
| I6 | 0 | ||
| J6 | 3000 | ||
| K6 | 0 | ||
| L6 | 1000 | ||
| M6 | 1500 | ||
| N6 | 0 | ||
| C7 | 700 | ||
| D7 | 0 | ||
| E7 | 0 | ||
| F7 | 700 | ||
| G7 | 0 | ||
| H7 | 500 | ||
| I7 | 700 | ||
| J7 | 0 | ||
| K7 | 0 | ||
| L7 | 1100 | ||
| M7 | 0 | ||
| N7 | 0 | ||
| C8 | 0 | ||
| D8 | 0 | ||
| E8 | 0 | ||
| F8 | 0 | ||
| G8 | 2083.33333333333 | ||
| H8 | 0 | ||
| I8 | 0 | ||
| J8 | 0 | ||
| K8 | 0 | ||
| L8 | 0 | ||
| M8 | 0 | ||
| N8 | 0 | ||
| C34 | 0 | ||
| D34 | 0 | ||
| E34 | 0 | ||
| F34 | 0 | ||
| G34 | 0 | ||
| H34 | 0 | ||
| I34 | 0 | ||
| J34 | 0 | ||
| K34 | 0 | ||
| L34 | 0 | ||
| M34 | 0 | ||
| N34 | -300 | ||
| C12 | 0 | ||
| D12 | 0 | ||
| E12 | 4166.66666666667 | ||
| F12 | 0 | ||
| G12 | 0 | ||
| H12 | 0 | ||
| I12 | 0 | ||
| J12 | 2500 | ||
| K12 | 0 | ||
| L12 | 0 | ||
| M12 | 0 | ||
| N12 | 0 | ||
| C13 | 237.5 | ||
| D13 | 207.5 | ||
| E13 | 237.5 | ||
| F13 | 207.5 | ||
| G13 | 237.5 | ||
| H13 | 207.5 | ||
| I13 | 237.5 | ||
| J13 | 207.5 | ||
| K13 | 237.5 | ||
| L13 | 207.5 | ||
| M13 | 237.5 | ||
| N13 | 207.5 | ||
| C21 | 1000 | ||
| D21 | 1000 | ||
| E21 | 1000 | ||
| F21 | 1000 | ||
| G21 | 1000 | ||
| H21 | 1000 | ||
| I21 | 1000 | ||
| J21 | 1000 | ||
| K21 | 1000 | ||
| L21 | 1000 | ||
| M21 | 1000 | ||
| N21 | 1000 | ||
| C22 | 0 | ||
| D22 | 0 | ||
| E22 | 300 | ||
| F22 | 0 | ||
| G22 | 0 | ||
| H22 | 250 | ||
| I22 | 0 | ||
| J22 | 0 | ||
| K22 | 350 | ||
| L22 | 0 | ||
| M22 | 0 | ||
| N22 | 300 | ||
| C23 | 0 | ||
| D23 | 150 | ||
| E23 | 0 | ||
| F23 | 100 | ||
| G23 | 0 | ||
| H23 | 80 | ||
| I23 | 0 | ||
| J23 | 200 | ||
| K23 | 0 | ||
| L23 | 150 | ||
| M23 | 0 | ||
| N23 | 120 | ||
| C24 | 0 | ||
| D24 | 200 | ||
| E24 | 0 | ||
| F24 | 400 | ||
| G24 | 0 | ||
| H24 | 300 | ||
| I24 | 0 | ||
| J24 | 0 | ||
| K24 | 0 | ||
| L24 | 150 | ||
| M24 | 300 | ||
| N24 | 0 | ||
| C25 | 100 | ||
| D25 | 0 | ||
| E25 | 0 | ||
| F25 | 150 | ||
| G25 | 200 | ||
| H25 | 0 | ||
| I25 | 80 | ||
| J25 | 0 | ||
| K25 | 0 | ||
| L25 | 120 | ||
| M25 | 300 | ||
| N25 | 0 | ||
| C26 | 130.833333333333 | ||
| D26 | 95.8333333333333 | ||
| E26 | 120.833333333333 | ||
| F26 | 95.8333333333333 | ||
| G26 | 135.833333333333 | ||
| H26 | 95.8333333333333 | ||
| I26 | 125.833333333333 | ||
| J26 | 95.8333333333333 | ||
| K26 | 115.833333333333 | ||
| L26 | 95.8333333333333 | ||
| M26 | 110.833333333333 | ||
| N26 | 95.8333333333333 | ||
| C27 | 0 | ||
| D27 | 500 | ||
| E27 | 0 | ||
| F27 | 400 | ||
| G27 | 0 | ||
| H27 | 0 | ||
| I27 | 2500 | ||
| J27 | 0 | ||
| K27 | 0 | ||
| L27 | 400 | ||
| M27 | 0 | ||
| N27 | 0 | ||
| C28 | 112.5 | ||
| D28 | 127.5 | ||
| E28 | 192.5 | ||
| F28 | 132.5 | ||
| G28 | 112.5 | ||
| H28 | 122.5 | ||
| I28 | 112.5 | ||
| J28 | 137.5 | ||
| K28 | 212.5 | ||
| L28 | 127.5 | ||
| M28 | 112.5 | ||
| N28 | 132.5 | ||
| C29 | 76.6666666666667 | ||
| D29 | 126.666666666667 | ||
| E29 | 226.666666666667 | ||
| F29 | 76.6666666666667 | ||
| G29 | 116.666666666667 | ||
| H29 | 76.6666666666667 | ||
| I29 | 176.666666666667 | ||
| J29 | 136.666666666667 | ||
| K29 | 76.6666666666667 | ||
| L29 | 76.6666666666667 | ||
| M29 | 306.666666666667 | ||
| N29 | 76.6666666666667 | ||
| C30 | 501.875 | ||
| D30 | 555 | ||
| E30 | 545 | ||
| F30 | 486.875 | ||
| G30 | 501.875 | ||
| H30 | 590 | ||
| I30 | 505.625 | ||
| J30 | 537.5 | ||
| K30 | 511.25 | ||
| L30 | 531.875 | ||
| M30 | 496.25 | ||
| N30 | 568.75 | ||
| C31 | 1200 | ||
| D31 | 0 | ||
| E31 | 0 | ||
| F31 | 0 | ||
| G31 | 0 | ||
| H31 | 0 | ||
| I31 | 300 | ||
| J31 | 0 | ||
| K31 | 0 | ||
| L31 | 0 | ||
| M31 | 0 | ||
| N31 | 0 | ||
| C32 | 150 | ||
| D32 | 0 | ||
| E32 | 0 | ||
| F32 | 150 | ||
| G32 | 0 | ||
| H32 | 0 | ||
| I32 | 150 | ||
| J32 | 0 | ||
| K32 | 0 | ||
| L32 | 150 | ||
| M32 | 0 | ||
| N32 | 0 | ||
| C33 | 250 | ||
| D33 | 250 | ||
| E33 | 458.333333333333 | ||
| F33 | 250 | ||
| G33 | 250 | ||
| H33 | 1223.33333333333 | ||
| I33 | 250 | ||
| J33 | 250 | ||
| K33 | 389.166666666667 | ||
| L33 | 250 | ||
| M33 | 250 | ||
| N33 | 354.166666666667 | ||
| C37 | 0 | ||
| D37 | 0 | ||
| E37 | 0 | ||
| F37 | 0 | ||
| G37 | 0 | ||
| H37 | 0 | ||
| I37 | 0 | ||
| J37 | 0 | ||
| K37 | 416.666666666667 | ||
| L37 | 0 | ||
| M37 | 0 | ||
| N37 | 0 | ||
| C38 | 0 | ||
| D38 | 0 | ||
| E38 | 0 | ||
| F38 | 2500 | ||
| G38 | 0 | ||
| H38 | 0 | ||
| I38 | 0 | ||
| J38 | 0 | ||
| K38 | 0 | ||
| L38 | 0 | ||
| M38 | 0 | ||
| N38 | 0 | ||
| C9 | 27833.3333333333 | ||
| D9 | 27433.3333333333 | ||
| E9 | 29333.3333333333 | ||
| F9 | 28133.3333333333 | ||
| G9 | 30016.6666666666 | ||
| H9 | 28133.3333333333 | ||
| I9 | 29633.3333333333 | ||
| J9 | 29433.3333333333 | ||
| K9 | 27333.3333333333 | ||
| L9 | 29533.3333333333 | ||
| M9 | 28633.3333333333 | ||
| N9 | 25833.3333333333 | ||
| C39 | 14.3333333333333 | ||
| D39 | 14.3333333333333 | ||
| E39 | 14.3333333333333 | ||
| F39 | 14.3333333333333 | ||
| G39 | 14.3333333333333 | ||
| H39 | 14.3333333333333 | ||
| I39 | 14.3333333333333 | ||
| J39 | 14.3333333333333 | ||
| K39 | 14.3333333333333 | ||
| L39 | 14.3333333333333 | ||
| M39 | 14.3333333333333 | ||
| N39 | 14.3333333333333 | ||
| C40 | 1145 | ||
| D40 | 1145 | ||
| E40 | 1145 | ||
| F40 | 1145 | ||
| G40 | 1145 | ||
| H40 | 1145 | ||
| I40 | 1145 | ||
| J40 | 1145 | ||
| K40 | 1145 | ||
| L40 | 1145 | ||
| M40 | 1145 | ||
| N40 | 1145 |
CorporationTax
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| K5 | Operating Profit | 171840.391666666 | gl-cor:amount (ct600.box145) |
| I7 | Add back: Goodwill | 2500 | gl-cor:amount (ct600.addBackGoodwill) |
| I8 | Add back: Depreciation | 13740 | gl-cor:amount (ct600.addBackDepreciation) |
| K10 | Add back: total | 16240 | gl-cor:amount (ct600.addBack) |
| K12 | Operational profit chargeable | 188080.391666666 | gl-cor:amount (ct600.adjustedProfit) |
| K20 | Less: Capital Allowances | 64000 | tax.capitalAllowances (ct600) |
| K22 | Profit after capital allowances | 124080.391666666 | gl-cor:amount (ct600.afterAllowances) |
| K24 | Add: gross bank interest | 339.506172839506 | gl-cor:amount (ct600.interest) |
| K26 | Less: losses brought forward | 0 | gl-cor:amount (ct600.lossesBf) |
| K28 | Profit Chargeable to CT | 124419.897839506 | gl-cor:amount (ct600.box315) |
| K35 | Corporation Tax | 29221.272927469 | gl-cor:taxAmount (ct600.box430) |
| K39 | Tax Outstanding | 29156.7667546295 | gl-cor:taxAmount (ct600.box600) |
| E5 | 46327 | ||
| H5 | 46691 | ||
| I15 | 52500 | ||
| I16 | 0 | ||
| I17 | 3360 | ||
| I18 | 8140 | ||
| A33 | 151 | ||
| A34 | 214 | ||
| A35 | 365 | ||
| E33 | 2026 | ||
| E34 | 2027 | ||
| F33 | 51472.3412979873 | ||
| F34 | 72947.5565415185 | ||
| G33 | 25 | ||
| G34 | 25 | ||
| J33 | 12868.0853244968 | ||
| J34 | 18236.8891353796 | ||
| L33 | 779.284743543889 | ||
| L34 | 1104.41678886352 | ||
| I33 | 12088.8005809529 | ||
| I34 | 17132.4723465161 | ||
| K37 | 64.5061728395062 |
CT600
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| C126 | Box 330: financial year | 2026 | gl-cor:period (ct600.box330) |
| N126 | Box 335: amount of profit | 51472.3412979873 | gl-cor:amount (ct600.box335) |
| AA126 | Box 340: rate of tax | 25 | gl-cor:rate (ct600.box340) |
| AJ126 | Box 345: tax | 12868.0853244968 | gl-cor:taxAmount (ct600.box345) |
| C128 | Box 380: financial year | 2027 | gl-cor:period (ct600.box380) |
| N128 | Box 385: amount of profit | 72947.5565415185 | gl-cor:amount (ct600.box385) |
| AA128 | Box 390: rate of tax | 25 | gl-cor:rate (ct600.box390) |
| AJ128 | Box 395: tax | 18236.8891353796 | gl-cor:taxAmount (ct600.box395) |
| AJ131 | Box 430: corporation tax | 31104.9744598765 | gl-cor:taxAmount (ct600.box430) |
| Y133 | Box 435: marginal rate relief | 1883.70153240741 | gl-cor:taxAmount (ct600.box435) |
| Y135 | Box 440: corporation tax net of marginal rate relief | 29221.272927469 | gl-cor:taxAmount (ct600.box440) |
| B33 | 46327 | ||
| M33 | 46691 | ||
| W137 | 23.4860126353445 | ||
| AK66 | 341283.333333333 | ||
| Z70 | 124080.391666666 | ||
| AJ74 | 124080.391666666 | ||
| AJ76 | 339.506172839506 | ||
| AJ92 | 124419.897839506 | ||
| AJ110 | 124419.897839506 | ||
| AJ145 | 29221.272927469 | ||
| AJ154 | 64.5061728395062 | ||
| AJ159 | 29156.7667546295 | ||
| AJ166 | 29156.7667546295 |
PubP&L
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| F7 | Sales Turnover | 339200 | gl-cor:amount (pubPL.salesTurnover) |
| F8 | Investment Grants | 2083.33333333333 | gl-cor:amount (pubPL.grants) |
| F9 | Total Sales Turnover | 341283.333333333 | gl-cor:amount (pubPL.totalTurnover) |
| F16 | Cost of Sales | 18786.6666666667 | gl-cor:amount (pubPL.cos) |
| F18 | Gross Profit | 322496.666666666 | gl-cor:amount (pubPL.gross) |
| F44 | Administrative Expenses | 150656.275 | gl-cor:amount (pubPL.admin) |
| F46 | Operating Profit | 171840.391666666 | gl-cor:amount (pubPL.operating) |
| F49 | Profit Before Tax | 172179.897839506 | gl-cor:amount (pubPL.pbt) |
| F50 | Corporation tax | 29221.272927469 | gl-cor:taxAmount (pubPL.tax) |
| F51 | Profit after Tax | 142958.624912037 | gl-cor:amount (pubPL.pat) |
| F52 | Dividends | 15000 | gl-cor:amount (pubPL.dividends) |
| F54 | Retained Profit for the year | 127958.624912037 | gl-cor:amount (pubPL.retained) |
| D3 | 46691 | ||
| B9 | 0 | ||
| B14 | 0 | ||
| B18 | 0 | ||
| B54 | 0 | ||
| E5 | 46691 |
PubBalSht
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| F6 | Fixed Assets (NBV) | 208990 | gl-cor:amount (pubBS.fixedAssets) |
| E10 | Stock at cost | 6000 | accounts.assets.1100 (pubBS) |
| E11 | Trade Debtors | 7900 | accounts.assets.1300 (pubBS) |
| E12 | Cash at bank and in hand | 192995.43 | gl-cor:amount (pubBS.bankCash) |
| E13 | Current Assets | 206895.43 | gl-cor:amount (pubBS.currentAssets) |
| E16 | Trade Creditors | 10832.25 | accounts.liabilities.2100 (pubBS) |
| E17 | Corporation Tax | 29156.7667546295 | accounts.liabilities.2300 (pubBS) |
| E18 | Taxation and Social Security | 9135.78833333336 | gl-cor:amount (pubBS.taxAndSocial) |
| E20 | Current Liabilities | 49124.8050879629 | gl-cor:amount (pubBS.creditors) |
| F22 | Net Current Assets | 157770.624912037 | gl-cor:amount (pubBS.netCurrent) |
| F26 | Total Assets less CL | 366760.624912037 | gl-cor:amount (pubBS.totalAssetsLessCL) |
| E29 | Directors Loan | 13000 | accounts.liabilities.2500 (pubBS) |
| E30 | Creditors due after more than one year | 45000 | accounts.liabilities.2600 (pubBS) |
| F31 | Other Creditors | 58000 | gl-cor:amount (pubBS.otherCred) |
| F33 | Net Assets | 308760.624912037 | gl-cor:amount (pubBS.netAssets) |
| F36 | Called up share capital | 100 | accounts.capital.3000 (pubBS) |
| F39 | Shareholders' Funds | 308760.624912037 | gl-cor:amount (pubBS.equity) |
| D2 | 46691 |
PubNotes
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| G8 | Original cost brought forward | 233000 | gl-cor:amount (note1.costBf) |
| G9 | Additions | 52500 | gl-cor:amount (note1.additions) |
| G10 | Disposals | 30000 | gl-cor:amount (note1.disposals) |
| G11 | Original cost carried forward | 255500 | gl-cor:amount (note1.costCf) |
| G14 | Depreciation brought forward | 50098 | gl-cor:amount (note1.depBf) |
| G15 | Charge for the year | 13740 | gl-cor:amount (note1.charge) |
| G16 | On disposals | 17328 | gl-cor:amount (note1.depDisposals) |
| G17 | Depreciation carried forward | 46510 | gl-cor:amount (note1.depCf) |
| G20 | Net book value | 208990 | gl-cor:amount (note1.nbv) |
| D35 | Directors emoluments | 16742.6666666667 | gl-cor:amount (note2.emoluments) |
| D41 | Corporation tax for the year | 29221.272927469 | gl-cor:taxAmount (note4.ct) |
| B8 | 200000 | ||
| B9 | 0 | ||
| B10 | 0 | ||
| B11 | 200000 | ||
| B14 | 40000 | ||
| B15 | 0 | ||
| B16 | 0 | ||
| B17 | 40000 | ||
| B20 | 160000 | ||
| C8 | 0 | ||
| C9 | 52500 | ||
| C10 | 0 | ||
| C11 | 52500 | ||
| C14 | 0 | ||
| C15 | 5250 | ||
| C16 | 0 | ||
| C17 | 5250 | ||
| C20 | 47250 | ||
| D8 | 0 | ||
| D9 | 0 | ||
| D10 | 0 | ||
| D11 | 0 | ||
| D14 | 0 | ||
| D15 | 0 | ||
| D16 | 0 | ||
| D17 | 0 | ||
| D20 | 0 | ||
| E8 | 3000 | ||
| E9 | 0 | ||
| E10 | 0 | ||
| E11 | 3000 | ||
| E14 | 270 | ||
| E15 | 990 | ||
| E16 | 0 | ||
| E17 | 1260 | ||
| E20 | 1740 | ||
| F8 | 30000 | ||
| F9 | 0 | ||
| F10 | 30000 | ||
| F11 | 0 | ||
| F14 | 9828 | ||
| F15 | 7500 | ||
| F16 | 17328 | ||
| F17 | 0 | ||
| F20 | 0 | ||
| B27 | 0 | ||
| B28 | 0.1 | ||
| B29 | 0.2 | ||
| B30 | 0.33 | ||
| B31 | 0.25 | ||
| A11 | 46691 |
Report
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| E87 | Sales turnover in the year | 341283.333333333 | gl-cor:amount (report.turnover) |
| H87 | Sales turnover last year | 0 | gl-cor:amount (report.priorTurnover) |
| D89 | Trading margin | 0.944952873956146 | gl-cor:percentage (report.margin) |
| D94 | Dividend declared | 15000 | gl-cor:amount (report.dividend) |
| I95 | Ordinary shares issued | 100 | gl-cor:quantity (report.sharesIssued) |
| F22 | 46691 | ||
| A97 | Carol Smith | ||
| F97 | 60 | ||
| A98 | David Brown | ||
| F98 | 25 |
Stock
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| D6 | Opening Stock | 10000 | accounts.assets.1100 (opening) |
| AB30 | Closing Stock (physical count) | 6000 | accounts.assets.1100 (closing) |
| D30 | Closing Stock (calculated) | 6102.00000000002 | accounts.assets.1100 (calculated) |
| Z30 | Stock loss adjustment | -102.000000000015 | accounts.assets.1100 (lossAdjustment) |
TrialBalance
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| D6 | Opening: Fixed Asset Land & Property | 200000 | accounts.assets (opening cost) |
| D7 | Opening: Fixed Asset Plant & Machinery | 0 | accounts.assets.0010 (opening cost) |
| D8 | Opening: Fixed Asset Fixtures & Fittings | 0 | accounts.assets.0020 (opening cost) |
| D9 | Opening: Fixed Asset Computers | 3000 | accounts.assets.0030 (opening cost) |
| D10 | Opening: Fixed Asset Motor Vehicles | 30000 | accounts.assets.0040 (opening cost) |
| D11 | Opening: Acc Depreciation Land & Property | -40000 | accounts.assets (opening dep) |
| D12 | Opening: Acc Depreciation Plant & Machinery | 0 | accounts.assets.0010 (opening dep) |
| D13 | Opening: Acc Depreciation Fixtures | 0 | accounts.assets.0020 (opening dep) |
| D14 | Opening: Acc Depreciation Computers | -270 | accounts.assets.0030 (opening dep) |
| D15 | Opening: Acc Depreciation Motor Vehicles | -9828 | accounts.assets.0040 (opening dep) |
| D19 | Opening: Stock | 10000 | accounts.assets.1100 (opening) |
| D20 | Opening: Trade Debtors | 10800 | accounts.assets.1300 (opening) |
| D22 | Opening: Bank Current Account | 25000 | accounts.assets.1200 (opening) |
| D23 | Opening: Bank Savings Account | 5000 | accounts.assets.1210 (opening) |
| D24 | Opening: Credit Card Account | 0 | accounts.assets.1230 (opening) |
| D25 | Opening: Cash Account | 500 | accounts.assets.1220 (opening) |
| D28 | Opening: Trade Creditors | -2400 | accounts.liabilities.2100 (opening) |
| D29 | Opening: Net Wages Creditor | 0 | openingBalance.net_wages_due |
| D30 | Opening: Other Deductions from Wages | 0 | openingBalance.wage_deductions_due |
| D31 | Opening: Dividends Creditor | 0 | accounts.capital.3200 (opening) |
| D33 | Opening: Creditor HMRC Vat | -1500 | accounts.liabilities.2200 (opening) |
| D35 | Opening: Creditor HMRC Corporation Tax | -4500 | accounts.liabilities.2300 (opening) |
| D39 | Opening: Directors Loan Account | -20000 | accounts.liabilities.2500 (opening) |
| D40 | Opening: Creditor Long Term | -25000 | accounts.liabilities.2600 (opening) |
| D42 | Opening: Share Capital | -100 | accounts.capital.3000 (opening) |
| D43 | Opening: Revenue Reserve P&L Account | -180702 | accounts.capital.3100 (opening) |
| D91 | Opening Balances Audit Check | 0 | gl-cor:amount (openingColumnCheck) |
| EJ20 | Final: Trade Debtors | 7900 | accounts.assets.1300 (final) |
| EJ22 | Final: Bank Current Account | 181215.43 | accounts.assets.1200 (final) |
| EJ23 | Final: Bank Savings Account | 10275 | accounts.assets.1210 (final) |
| EJ24 | Final: Credit Card Account | 1025 | accounts.assets.1230 (final) |
| EJ25 | Final: Cash Account | 480 | accounts.assets.1220 (final) |
| EJ26 | Final: Intra Cash & Bank Transfers | 0 | gl-cor:amount (intraTransfers) |
| EJ29 | Final: Net Wages Creditor | 0 | openingBalance.net_wages_due (final) |
| EJ30 | Final: Other Deductions from Wages | 0 | openingBalance.wage_deductions_due (final) |
| EJ31 | Final: Dividends Creditor | 0 | accounts.capital.3200 (final) |
| EJ39 | Final: Directors Loan Account | -13000 | accounts.liabilities.2500 (final) |
| EJ40 | Final: Creditor Long Term | -45000 | accounts.liabilities.2600 (final) |
| EJ48 | Final: Dividends declared | 15000 | gl-cor:amount (dividendsDeclared) |
| EJ91 | Audit Accuracy Check | 3.26508597936481e-10 | gl-cor:amount (trialBalanceCheck) |
| EJ66 | 16742.6666666667 | ||
| EJ28 | -10832.25 | ||
| EJ32 | 0 | ||
| EJ33 | -9135.78833333336 | ||
| EJ34 | 0 | ||
| EJ35 | -29156.7667546295 | ||
| EH35 | 64.5061728395062 | ||
| L34 | -1673.2 |
Admin
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| P6 | 19 | ||
| P7 | 19 | ||
| P8 | 25 | ||
| P9 | 0.015 | ||
| P12 | 50000 | ||
| P13 | 250000 | ||
| G5 | 100 | ||
| G7 | 100 | ||
| G6 | 14 | ||
| G8 | 14 | ||
| G15 | 0 | ||
| G16 | 0.1 | ||
| G17 | 0.2 | ||
| G18 | 0.33 | ||
| G19 | 0.25 | ||
| N16 | 10000 | ||
| O16 | 0.45 | ||
| N17 | 10001 | ||
| O17 | 0.25 | ||
| M19 | 20 | ||
| M21 | 20 | ||
| F21 | 46691 | ||
| B9 | 46327 | ||
| B32 | 46691 | ||
| K6 | 2026 | ||
| L6 | 46327 | ||
| N6 | 46477 | ||
| K7 | 2027 | ||
| L7 | 46478 | ||
| N7 | 46691 |
WagesInterface
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| C4 | 5700 | ||
| D4 | 800 | ||
| E4 | 296 | ||
| H4 | 570 | ||
| C5 | 5700 | ||
| D5 | 800 | ||
| E5 | 296 | ||
| H5 | 570 | ||
| C6 | 5700 | ||
| D6 | 800 | ||
| E6 | 296 | ||
| H6 | 570 | ||
| C7 | 5700 | ||
| D7 | 800 | ||
| E7 | 296 | ||
| H7 | 570 | ||
| C8 | 5700 | ||
| D8 | 800 | ||
| E8 | 296 | ||
| H8 | 570 | ||
| C9 | 5700 | ||
| D9 | 800 | ||
| E9 | 296 | ||
| H9 | 570 | ||
| C10 | 5700 | ||
| D10 | 800 | ||
| E10 | 296 | ||
| H10 | 570 | ||
| C11 | 5700 | ||
| D11 | 800 | ||
| E11 | 296 | ||
| H11 | 570 | ||
| C12 | 5700 | ||
| D12 | 800 | ||
| E12 | 296 | ||
| H12 | 570 | ||
| C13 | 5700 | ||
| D13 | 800 | ||
| E13 | 296 | ||
| H13 | 570 | ||
| C14 | 5700 | ||
| D14 | 800 | ||
| E14 | 296 | ||
| H14 | 570 | ||
| C15 | 5700 | ||
| D15 | 800 | ||
| E15 | 296 | ||
| H15 | 570 | ||
| C17 | 1048 | ||
| D17 | 0 | ||
| E17 | 0 | ||
| H17 | 7.2 | ||
| C18 | 1048 | ||
| D18 | 0 | ||
| E18 | 0 | ||
| H18 | 7.2 | ||
| C19 | 1048 | ||
| D19 | 0 | ||
| E19 | 0 | ||
| H19 | 7.2 | ||
| C20 | 1048 | ||
| D20 | 0 | ||
| E20 | 0 | ||
| H20 | 7.2 | ||
| C21 | 1048 | ||
| D21 | 0 | ||
| E21 | 0 | ||
| H21 | 7.2 | ||
| C22 | 1048 | ||
| D22 | 0 | ||
| E22 | 0 | ||
| H22 | 7.2 | ||
| C23 | 1048 | ||
| D23 | 0 | ||
| E23 | 0 | ||
| H23 | 7.2 | ||
| C24 | 1048 | ||
| D24 | 0 | ||
| E24 | 0 | ||
| H24 | 7.2 | ||
| C25 | 1048 | ||
| D25 | 0 | ||
| E25 | 0 | ||
| H25 | 7.2 | ||
| C26 | 1048 | ||
| D26 | 0 | ||
| E26 | 0 | ||
| H26 | 7.2 | ||
| C27 | 1048 | ||
| D27 | 0 | ||
| E27 | 0 | ||
| H27 | 7.2 | ||
| C28 | 1048 | ||
| D28 | 0 | ||
| E28 | 0 | ||
| H28 | 7.2 |
Sales.xlsx!Nov
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| G1 | 5566.66666666667 | ||
| G2 | 20 | ||
| H1 | 27833.3333333333 | ||
| T1 | 0 | ||
| U1 | 0 |
Sales.xlsx!Dec
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| G1 | 5486.66666666667 | ||
| G2 | 20 | ||
| H1 | 27433.3333333333 | ||
| T1 | 0 | ||
| U1 | 0 |
Sales.xlsx!Jan
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| G1 | 5866.66666666667 | ||
| G2 | 20 | ||
| H1 | 29333.3333333333 | ||
| T1 | 0 | ||
| U1 | 0 |
Sales.xlsx!Feb
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| G1 | 5626.66666666667 | ||
| G2 | 20 | ||
| H1 | 28133.3333333333 | ||
| T1 | 0 | ||
| U1 | 0 |
Sales.xlsx!Mar
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| G1 | 6003.33333333333 | ||
| G2 | 20 | ||
| H1 | 30016.6666666667 | ||
| T1 | 0 | ||
| U1 | 0 |
Sales.xlsx!Apr
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| G1 | 5626.66666666667 | ||
| G2 | 20 | ||
| H1 | 28133.3333333333 | ||
| T1 | 0 | ||
| U1 | 0 |
Sales.xlsx!May
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| G1 | 8426.66666666667 | ||
| G2 | 20 | ||
| H1 | 42133.3333333333 | ||
| T1 | 0 | ||
| U1 | 12500 |
Sales.xlsx!Jun
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| G1 | 5886.66666666667 | ||
| G2 | 20 | ||
| H1 | 29433.3333333333 | ||
| T1 | 0 | ||
| U1 | 0 |
Sales.xlsx!Jul
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| G1 | 5466.66666666667 | ||
| G2 | 20 | ||
| H1 | 27333.3333333333 | ||
| T1 | 0 | ||
| U1 | 0 |
Sales.xlsx!Aug
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| G1 | 5906.66666666667 | ||
| G2 | 20 | ||
| H1 | 29533.3333333333 | ||
| T1 | 0 | ||
| U1 | 0 |
Sales.xlsx!Sep
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| G1 | 5726.66666666667 | ||
| G2 | 20 | ||
| H1 | 28633.3333333333 | ||
| T1 | 0 | ||
| U1 | 0 |
Sales.xlsx!Oct
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| G1 | 5226.66666666667 | ||
| G2 | 20 | ||
| H1 | 26133.3333333333 | ||
| T1 | 300 | ||
| U1 | 0 |
Purchases.xlsx!Nov
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| G1 | 851.875 | ||
| G2 | 20 | ||
| H1 | 4259.375 | ||
| O1 | 500 | ||
| R1 | 0 | ||
| S1 | 0 | ||
| AI1 | 0 |
Purchases.xlsx!Dec
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| G1 | 1062.5 | ||
| G2 | 20 | ||
| H1 | 5312.5 | ||
| O1 | 600 | ||
| R1 | 0 | ||
| S1 | 0 | ||
| AI1 | 1500 |
Purchases.xlsx!Jan
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| G1 | 4109.5 | ||
| G2 | 20 | ||
| H1 | 20547.5 | ||
| O1 | 300 | ||
| R1 | 0 | ||
| S1 | 0 | ||
| AI1 | 13000 |
Purchases.xlsx!Feb
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| G1 | 1509.875 | ||
| G2 | 20 | ||
| H1 | 7549.375 | ||
| O1 | 600 | ||
| R1 | 0 | ||
| S1 | 0 | ||
| AI1 | 1000 |
Purchases.xlsx!Mar
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| G1 | 734.208333333333 | ||
| G2 | 20 | ||
| H1 | 3671.04166666667 | ||
| O1 | 450 | ||
| R1 | 0 | ||
| S1 | 666.666666666667 | ||
| AI1 | 0 |
Purchases.xlsx!Apr
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| G1 | 2229.16666666667 | ||
| G2 | 20 | ||
| H1 | 11145.8333333333 | ||
| O1 | 200 | ||
| R1 | 0 | ||
| S1 | 0 | ||
| AI1 | 7000 |
Purchases.xlsx!May
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| G1 | 7167.625 | ||
| G2 | 20 | ||
| H1 | 35838.125 | ||
| O1 | 400 | ||
| R1 | 0 | ||
| S1 | 0 | ||
| AI1 | 30000 |
Purchases.xlsx!Jun
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| G1 | 1153 | ||
| G2 | 20 | ||
| H1 | 5765 | ||
| O1 | 700 | ||
| R1 | 0 | ||
| S1 | 0 | ||
| AI1 | 0 |
Purchases.xlsx!Jul
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| G1 | 1575.25 | ||
| G2 | 20 | ||
| H1 | 7876.25 | ||
| O1 | 400 | ||
| R1 | 4166.66666666667 | ||
| S1 | 0 | ||
| AI1 | 0 |
Purchases.xlsx!Aug
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| G1 | 751.875 | ||
| G2 | 20 | ||
| H1 | 3759.375 | ||
| O1 | 500 | ||
| R1 | 0 | ||
| S1 | 0 | ||
| AI1 | 0 |
Purchases.xlsx!Sep
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| G1 | 732.75 | ||
| G2 | 20 | ||
| H1 | 3663.75 | ||
| O1 | 550 | ||
| R1 | 0 | ||
| S1 | 0 | ||
| AI1 | 0 |
Purchases.xlsx!Oct
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| G1 | 621.083333333333 | ||
| G2 | 20 | ||
| H1 | 3105.41666666667 | ||
| O1 | 250 | ||
| R1 | 0 | ||
| S1 | 0 | ||
| AI1 | 0 |
Vatreturns.xlsx!VATQtr1
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| G5 | 46418 | ||
| G7 | 46446 | ||
| G9 | 16920 | ||
| G13 | 16920 | ||
| G15 | 6023.875 | ||
| G17 | 10896.125 | ||
| G21 | 84599.9999999999 | ||
| G23 | 30119.375 |
Vatreturns.xlsx!VATQtr2
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| G5 | 46507 | ||
| G7 | 46538 | ||
| G9 | 17256.6666666667 | ||
| G13 | 17256.6666666667 | ||
| G15 | 4473.25 | ||
| G17 | 12783.4166666667 | ||
| G21 | 86283.3333333333 | ||
| G23 | 22366.25 |
Vatreturns.xlsx!VATQtr3
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| G5 | 46599 | ||
| G7 | 46630 | ||
| G9 | 19780 | ||
| G13 | 19780 | ||
| G15 | 9895.875 | ||
| G17 | 9884.12500000001 | ||
| G21 | 98899.9999999999 | ||
| G23 | 49479.375 |
Vatreturns.xlsx!VATQtr4
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| G5 | 46691 | ||
| G7 | 46721 | ||
| G9 | 16860 | ||
| G13 | 16860 | ||
| G15 | 2105.70833333333 | ||
| G17 | 14754.2916666667 | ||
| G21 | 84299.9999999999 | ||
| G23 | 10528.5416666667 |
Vatreturns.xlsx!VATQtr5
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| G5 | 46783 | ||
| G7 | 46812 | ||
| G9 | 1100 | ||
| G13 | 1100 | ||
| G15 | 180 | ||
| G17 | 920 | ||
| G21 | 5500 | ||
| G23 | 900 |
Vatreturns.xlsx!Vatinterface
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| B4 | 46295 | ||
| C4 | 46326 | ||
| D4 | 4000 | ||
| F4 | 800 | ||
| H4 | 600 | ||
| J4 | 120 | ||
| M4 | 0 | ||
| B5 | 46326 | ||
| C5 | 46356 | ||
| D5 | 2000 | ||
| F5 | 400 | ||
| H5 | 1000 | ||
| J5 | 200 | ||
| M5 | 0 | ||
| B6 | 46356 | ||
| C6 | 46387 | ||
| D6 | 27833.3333333333 | ||
| E6 | 33833.3333333333 | ||
| F6 | 5566.66666666667 | ||
| G6 | 6766.66666666667 | ||
| H6 | 4259.375 | ||
| I6 | 5859.375 | ||
| J6 | 851.875 | ||
| K6 | 1171.875 | ||
| M6 | 0 | ||
| B7 | 46387 | ||
| C7 | 46418 | ||
| D7 | 27433.3333333333 | ||
| E7 | 57266.6666666666 | ||
| F7 | 5486.66666666667 | ||
| G7 | 11453.3333333333 | ||
| H7 | 5312.5 | ||
| I7 | 10571.875 | ||
| J7 | 1062.5 | ||
| K7 | 2114.375 | ||
| M7 | 0 | ||
| B8 | 46418 | ||
| C8 | 46446 | ||
| D8 | 29333.3333333333 | ||
| E8 | 84599.9999999999 | ||
| F8 | 5866.66666666667 | ||
| G8 | 16920 | ||
| H8 | 20547.5 | ||
| I8 | 30119.375 | ||
| J8 | 4109.5 | ||
| K8 | 6023.875 | ||
| M8 | 0 | ||
| B9 | 46446 | ||
| C9 | 46477 | ||
| D9 | 28133.3333333333 | ||
| E9 | 84899.9999999999 | ||
| F9 | 5626.66666666667 | ||
| G9 | 16980 | ||
| H9 | 7549.375 | ||
| I9 | 33409.375 | ||
| J9 | 1509.875 | ||
| K9 | 6681.875 | ||
| M9 | 0 | ||
| B10 | 46477 | ||
| C10 | 46507 | ||
| D10 | 30016.6666666667 | ||
| E10 | 87483.3333333333 | ||
| F10 | 6003.33333333333 | ||
| G10 | 17496.6666666667 | ||
| H10 | 3671.04166666667 | ||
| I10 | 31767.9166666667 | ||
| J10 | 734.208333333333 | ||
| K10 | 6353.58333333333 | ||
| M10 | 0 | ||
| B11 | 46507 | ||
| C11 | 46538 | ||
| D11 | 28133.3333333333 | ||
| E11 | 86283.3333333333 | ||
| F11 | 5626.66666666667 | ||
| G11 | 17256.6666666667 | ||
| H11 | 11145.8333333333 | ||
| I11 | 22366.25 | ||
| J11 | 2229.16666666667 | ||
| K11 | 4473.25 | ||
| M11 | 0 | ||
| B12 | 46538 | ||
| C12 | 46568 | ||
| D12 | 42133.3333333333 | ||
| E12 | 100283.333333333 | ||
| F12 | 8426.66666666667 | ||
| G12 | 20056.6666666667 | ||
| H12 | 35838.125 | ||
| I12 | 50655 | ||
| J12 | 7167.625 | ||
| K12 | 10131 | ||
| M12 | 0 | ||
| B13 | 46568 | ||
| C13 | 46599 | ||
| D13 | 29433.3333333333 | ||
| E13 | 99699.9999999999 | ||
| F13 | 5886.66666666667 | ||
| G13 | 19940 | ||
| H13 | 5765 | ||
| I13 | 52748.9583333333 | ||
| J13 | 1153 | ||
| K13 | 10549.7916666667 | ||
| M13 | 0 | ||
| B14 | 46599 | ||
| C14 | 46630 | ||
| D14 | 27333.3333333333 | ||
| E14 | 98899.9999999999 | ||
| F14 | 5466.66666666667 | ||
| G14 | 19780 | ||
| H14 | 7876.25 | ||
| I14 | 49479.375 | ||
| J14 | 1575.25 | ||
| K14 | 9895.875 | ||
| M14 | 0 | ||
| B15 | 46630 | ||
| C15 | 46660 | ||
| D15 | 29533.3333333333 | ||
| E15 | 86299.9999999999 | ||
| F15 | 5906.66666666667 | ||
| G15 | 17260 | ||
| H15 | 3759.375 | ||
| I15 | 17400.625 | ||
| J15 | 751.875 | ||
| K15 | 3480.125 | ||
| M15 | 0 | ||
| B16 | 46660 | ||
| C16 | 46691 | ||
| D16 | 28633.3333333333 | ||
| E16 | 85499.9999999999 | ||
| F16 | 5726.66666666667 | ||
| G16 | 17100 | ||
| H16 | 3663.75 | ||
| I16 | 15299.375 | ||
| J16 | 732.75 | ||
| K16 | 3059.875 | ||
| M16 | 0 | ||
| B17 | 46691 | ||
| C17 | 46721 | ||
| D17 | 26133.3333333333 | ||
| E17 | 84299.9999999999 | ||
| F17 | 5226.66666666667 | ||
| G17 | 16860 | ||
| H17 | 3105.41666666667 | ||
| I17 | 10528.5416666667 | ||
| J17 | 621.083333333333 | ||
| K17 | 2105.70833333333 | ||
| M17 | 0 | ||
| B18 | 46721 | ||
| C18 | 46752 | ||
| D18 | 3000 | ||
| E18 | 57766.6666666666 | ||
| F18 | 600 | ||
| G18 | 11553.3333333333 | ||
| H18 | 200 | ||
| I18 | 6969.16666666667 | ||
| J18 | 40 | ||
| K18 | 1393.83333333333 | ||
| M18 | 0 | ||
| B19 | 46752 | ||
| C19 | 46783 | ||
| D19 | 1500 | ||
| E19 | 30633.3333333333 | ||
| F19 | 300 | ||
| G19 | 6126.66666666667 | ||
| H19 | 300 | ||
| I19 | 3605.41666666667 | ||
| J19 | 60 | ||
| K19 | 721.083333333333 | ||
| M19 | 0 | ||
| B20 | 46783 | ||
| C20 | 46812 | ||
| D20 | 1000 | ||
| E20 | 5500 | ||
| F20 | 200 | ||
| G20 | 1100 | ||
| H20 | 400 | ||
| I20 | 900 | ||
| J20 | 80 | ||
| K20 | 180 | ||
| M20 | 0 |
Fixedassets.xlsx!Schedule
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| E1 | Total cost of every asset on the schedule, assets sold in the year included | 285500 | |
| F1 | Total accumulated depreciation brought forward | 50098 | |
| G1 | Total net book value brought forward (cost less depreciation brought forward) | 182902 | |
| I1 | Total depreciation charged for the year | 13740 | |
| J1 | Total accumulated depreciation carried forward (brought forward plus the charge) | 63838 | |
| K1 | Total net book value carried forward, disposals removed | 208990 | |
| Q1 | Total annual investment allowance claimed | 52500 | |
| R1 | Total writing down allowance claimed | 3360 | |
| V1 | Sale proceeds of the assets sold in the year, net of VAT | 12500 | |
| W1 | Cost of the assets sold in the year | 30000 | |
| X1 | Accumulated depreciation on the assets sold in the year | 17328 | |
| Y1 | Balancing allowance on the disposals | 8140 | |
| Z1 | Balancing charge on the disposals | 0 | |
| E57 | Cost of the assets owned at the start of the year | 233000 | |
| E110 | Cost of the assets bought during the year | 52500 | |
| E11 | 200000 | ||
| F11 | 40000 | ||
| I11 | 0 | ||
| W11 | 0 | ||
| X11 | 0 | ||
| E64 | 0 | ||
| F64 | 0 | ||
| I64 | 0 | ||
| W64 | 0 | ||
| X64 | 0 | ||
| B11 | Existing Land & Property | ||
| H7 | 0 | ||
| E22 | 0 | ||
| F22 | 0 | ||
| I22 | 0 | ||
| W22 | 0 | ||
| X22 | 0 | ||
| E75 | 52500 | ||
| F75 | 0 | ||
| I75 | 5250 | ||
| W75 | 0 | ||
| X75 | 0 | ||
| B22 | Existing Plant & Machinery | ||
| H13 | 0.1 | ||
| E30 | 0 | ||
| F30 | 0 | ||
| I30 | 0 | ||
| W30 | 0 | ||
| X30 | 0 | ||
| E83 | 0 | ||
| F83 | 0 | ||
| I83 | 0 | ||
| W83 | 0 | ||
| X83 | 0 | ||
| B30 | Existing Fixtures & Fittings | ||
| H24 | 0.2 | ||
| E41 | 3000 | ||
| F41 | 270 | ||
| I41 | 990 | ||
| W41 | 0 | ||
| X41 | 0 | ||
| E94 | 0 | ||
| F94 | 0 | ||
| I94 | 0 | ||
| W94 | 0 | ||
| X94 | 0 | ||
| B41 | Existing Computers | ||
| H32 | 0.33 | ||
| E55 | 30000 | ||
| F55 | 9828 | ||
| I55 | 7500 | ||
| W55 | 30000 | ||
| X55 | 17328 | ||
| E108 | 0 | ||
| F108 | 0 | ||
| I108 | 0 | ||
| W108 | 0 | ||
| X108 | 0 | ||
| B55 | Existing Motor Vehicles | ||
| H43 | 0.25 | ||
| O50 | 24000 | ||
| V50 | 12500 | ||
| R50 | 3360 | ||
| S50 | 20640 | ||
| Y50 | 8140 |
Fixedassets.xlsx!FAreconciliation
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| E11 | Additions the schedule lists, net of VAT | 52500 | |
| E13 | Fixed asset purchases the purchase journal carries, net of VAT | 52500 | |
| E15 | Purchases less schedule additions | 0 | |
| K11 | Disposal proceeds the schedule lists, net of VAT | 12500 | |
| K13 | Fixed asset sales the sales journal carries, net of VAT | 12500 | |
| K15 | Sales less schedule disposals | 0 |
Fixedassets.xlsx!HPfinance
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| E2 | 20000 | ||
| I8 | 750 | ||
| J8 | 660 | ||
| K8 | 90 | ||
| I10 | 405 | ||
| J10 | 355 | ||
| K10 | 50 |
Payslips.xlsx!Payment
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| B4 | 46507 | ||
| C4 | 46526 | ||
| D4 | 873.2 | ||
| E4 | 800 | ||
| I4 | 1673.2 | ||
| B5 | 46538 | ||
| C5 | 46557 | ||
| D5 | 873.2 | ||
| E5 | 800 | ||
| I5 | 1673.2 | ||
| B6 | 46568 | ||
| C6 | 46587 | ||
| D6 | 873.2 | ||
| E6 | 800 | ||
| I6 | 1673.2 | ||
| B7 | 46599 | ||
| C7 | 46618 | ||
| D7 | 873.2 | ||
| E7 | 800 | ||
| I7 | 1673.2 | ||
| B8 | 46630 | ||
| C8 | 46649 | ||
| D8 | 873.2 | ||
| E8 | 800 | ||
| I8 | 1673.2 | ||
| B9 | 46660 | ||
| C9 | 46679 | ||
| D9 | 873.2 | ||
| E9 | 800 | ||
| I9 | 1673.2 | ||
| B10 | 46691 | ||
| C10 | 46710 | ||
| D10 | 873.2 | ||
| E10 | 800 | ||
| I10 | 1673.2 | ||
| B11 | 46721 | ||
| C11 | 46740 | ||
| D11 | 873.2 | ||
| E11 | 800 | ||
| I11 | 1673.2 | ||
| B12 | 46752 | ||
| C12 | 46771 | ||
| D12 | 873.2 | ||
| E12 | 800 | ||
| I12 | 1673.2 | ||
| B13 | 46783 | ||
| C13 | 46802 | ||
| D13 | 873.2 | ||
| E13 | 800 | ||
| I13 | 1673.2 | ||
| B14 | 46812 | ||
| C14 | 46831 | ||
| D14 | 873.2 | ||
| E14 | 800 | ||
| I14 | 1673.2 | ||
| B15 | 46843 | ||
| C15 | 46862 | ||
| D15 | 873.2 | ||
| E15 | 800 | ||
| I15 | 1673.2 |
Payslips.xlsx!Payslips
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| H3 | Dec | ||
| H4 | 48 | ||
| L7 | MONTHLY PAYROLL | ||
| I9 | 46387 | ||
| I10 | 2 | ||
| M8 | 1 | ||
| G14 | 3500 | ||
| H14 | 530 | ||
| I14 | 200 | ||
| M14 | 2770 | ||
| G16 | 7000 | ||
| H16 | 1060 | ||
| I16 | 400 | ||
| M16 | 5540 | ||
| M18 | 46387 |
Payslips.xlsx!Admin
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| B2 | 46483 | ||
| A2 | Nov | ||
| C2 | 1 | ||
| D2 | 1 | ||
| F2 | 1 | ||
| A28 | Dec | ||
| B28 | 46509 | ||
| C28 | 5 | ||
| D28 | 2 | ||
| F28 | 1 | ||
| A56 | Jan | ||
| B56 | 46537 | ||
| C56 | 9 | ||
| D56 | 3 | ||
| F56 | 1 | ||
| A91 | Feb | ||
| B91 | 46572 | ||
| C91 | 14 | ||
| D91 | 4 | ||
| F91 | 1 | ||
| A119 | Mar | ||
| B119 | 46600 | ||
| C119 | 18 | ||
| D119 | 5 | ||
| F119 | 1 | ||
| A147 | Apr | ||
| B147 | 46628 | ||
| C147 | 22 | ||
| D147 | 6 | ||
| F147 | 1 | ||
| A182 | May | ||
| B182 | 46663 | ||
| C182 | 27 | ||
| D182 | 7 | ||
| F182 | 1 | ||
| A210 | Jun | ||
| B210 | 46691 | ||
| C210 | 31 | ||
| D210 | 8 | ||
| F210 | 1 | ||
| A238 | Jul | ||
| B238 | 46719 | ||
| C238 | 35 | ||
| D238 | 9 | ||
| F238 | 1 | ||
| A273 | Aug | ||
| B273 | 46754 | ||
| C273 | 40 | ||
| D273 | 10 | ||
| F273 | 1 | ||
| A301 | Sep | ||
| B301 | 46782 | ||
| C301 | 44 | ||
| D301 | 11 | ||
| F301 | 1 | ||
| A329 | Oct | ||
| B329 | 46810 | ||
| C329 | 48 | ||
| D329 | 12 | ||
| F329 | 1 |
Payslips.xlsx!Nov
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| K49 | 46327 | ||
| T1 | 577.2 | ||
| O1 | 296 | ||
| N1 | 800 | ||
| P1 | 0 |
Payslips.xlsx!Dec
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| K49 | 46357 | ||
| T1 | 577.2 | ||
| O1 | 296 | ||
| N1 | 800 | ||
| P1 | 0 |
Payslips.xlsx!Jan
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| K59 | 46388 | ||
| T1 | 577.2 | ||
| O1 | 296 | ||
| N1 | 800 | ||
| P1 | 0 |
Payslips.xlsx!Feb
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| K49 | 46419 | ||
| T1 | 577.2 | ||
| O1 | 296 | ||
| N1 | 800 | ||
| P1 | 0 | ||
| T41 | 0 | ||
| M49 | 46446 | ||
| D51 | 1257L | ||
| F51 | Alice Johnson | ||
| M51 | 3500 | ||
| N51 | 530 | ||
| O51 | 200 | ||
| R51 | 2770 | ||
| S51 | PAY-EMP001-2025-07 | ||
| T51 | 382.5 | ||
| D52 | 1257L | ||
| F52 | Bob Williams | ||
| M52 | 2200 | ||
| N52 | 270 | ||
| O52 | 96 | ||
| R52 | 1834 | ||
| S52 | PAY-EMP002-2025-07 | ||
| T52 | 187.5 | ||
| D53 | 1257L | ||
| F53 | Carol Smith | ||
| M53 | 1048 | ||
| N53 | 0 | ||
| O53 | 0 | ||
| R53 | 1048 | ||
| S53 | PAY-EMP003-2025-07 | ||
| T53 | 7.2 | ||
| N54 | 0 | ||
| O54 | 0 | ||
| T54 | 0 | ||
| N55 | 0 | ||
| O55 | 0 | ||
| T55 | 0 |
Payslips.xlsx!Mar
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| K49 | 46447 | ||
| T1 | 577.2 | ||
| O1 | 296 | ||
| N1 | 800 | ||
| P1 | 0 | ||
| H11 | 0 | ||
| I11 | 0 | ||
| J11 | 0 | ||
| L11 | 0 | ||
| H12 | 0 | ||
| I12 | 0 | ||
| J12 | 0 | ||
| L12 | 0 | ||
| K12 | 0 | ||
| H13 | 0 | ||
| I13 | 0 | ||
| J13 | 0 | ||
| L13 | 0 | ||
| K13 | 0 | ||
| H14 | 0 | ||
| I14 | 0 | ||
| J14 | 0 | ||
| L14 | 0 | ||
| K14 | 0 | ||
| H15 | 0 | ||
| I15 | 0 | ||
| J15 | 0 | ||
| L15 | 0 | ||
| K15 | 0 | ||
| M49 | 46477 | ||
| D51 | 1257L | ||
| F51 | Alice Johnson | ||
| M51 | 3500 | ||
| N51 | 530 | ||
| O51 | 200 | ||
| R51 | 2770 | ||
| S51 | PAY-EMP001-2025-08 | ||
| T51 | 382.5 | ||
| D52 | 1257L | ||
| F52 | Bob Williams | ||
| M52 | 2200 | ||
| N52 | 270 | ||
| O52 | 96 | ||
| R52 | 1834 | ||
| S52 | PAY-EMP002-2025-08 | ||
| T52 | 187.5 | ||
| D53 | 1257L | ||
| F53 | Carol Smith | ||
| M53 | 1048 | ||
| N53 | 0 | ||
| O53 | 0 | ||
| R53 | 1048 | ||
| S53 | PAY-EMP003-2025-08 | ||
| T53 | 7.2 | ||
| N54 | 0 | ||
| O54 | 0 | ||
| T54 | 0 | ||
| N55 | 0 | ||
| O55 | 0 | ||
| T55 | 0 |
Payslips.xlsx!Apr
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| K59 | 46478 | ||
| T1 | 577.2 | ||
| O1 | 296 | ||
| N1 | 800 | ||
| P1 | 0 |
Payslips.xlsx!May
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| K49 | 46508 | ||
| T1 | 577.2 | ||
| O1 | 296 | ||
| N1 | 800 | ||
| P1 | 0 |
Payslips.xlsx!Jun
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| K49 | 46539 | ||
| T1 | 577.2 | ||
| O1 | 296 | ||
| N1 | 800 | ||
| P1 | 0 |
Payslips.xlsx!Jul
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| K59 | 46569 | ||
| T1 | 577.2 | ||
| O1 | 296 | ||
| N1 | 800 | ||
| P1 | 0 |
Payslips.xlsx!Aug
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| K49 | 46600 | ||
| T1 | 577.2 | ||
| O1 | 296 | ||
| N1 | 800 | ||
| P1 | 0 |
Payslips.xlsx!Sep
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| K49 | 46631 | ||
| T1 | 577.2 | ||
| O1 | 296 | ||
| N1 | 800 | ||
| P1 | 0 |
Payslips.xlsx!Oct
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| K69 | 46661 | ||
| T1 | 577.2 | ||
| O1 | 296 | ||
| N1 | 800 | ||
| P1 | 0 |
Companysecretary.xlsx!RegisterofMembers
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| F1 | 1 | ||
| G1 | 100 | ||
| A3 | Carol Smith | ||
| G3 | 60 | ||
| A4 | David Brown | ||
| G4 | 25 | ||
| A5 | Emma Wilson | ||
| G5 | 15 |
Companysecretary.xlsx!Boardmeeting
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| F2 | 46691 | ||
| E4 | 15000 |
Companysecretary.xlsx!Charges&Debentures
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| C2 | 30000 |
Companysecretary.xlsx!Directors&Secretary
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| A2 | Carol Smith | ||
| B2 | 123 High Street, Manchester, M1 1AA | ||
| D2 | Director | ||
| D3 | Company Secretary |
Companysecretary.xlsx!DirectorsInterests
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| A2 | Carol Smith | ||
| B2 | 123 High Street, Manchester, M1 1AA | ||
| C2 | 43831 |
expensesform.xlsx!Month 01
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| C30 | 0.45 |
expensesform.xlsx!Month 02
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| C30 | 0.45 |
expensesform.xlsx!Month 03
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| C30 | 0.45 |
expensesform.xlsx!Month 04
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| C30 | 0.45 |
expensesform.xlsx!Month 05
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| C30 | 0.45 |
expensesform.xlsx!Month 06
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| C30 | 0.45 |
expensesform.xlsx!Month 07
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| C30 | 0.45 |
expensesform.xlsx!Month 08
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| C30 | 0.45 |
expensesform.xlsx!Month 09
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| C30 | 0.45 |
expensesform.xlsx!Month 10
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| C30 | 0.45 |
expensesform.xlsx!Month 11
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| C30 | 0.45 |
expensesform.xlsx!Month 12
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| C30 | 0.45 |
Salesinvoice.xlsx!Product Details
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| D2 | 20 |
Salesinvoice.xlsx!Invoice Template
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| P58 | 1200 | ||
| P60 | 37.5 | ||
| P62 | 247.5 | ||
| P64 | 1485 | ||
| J38 | 1200 | ||
| L38 | 1 | ||
| P38 | 1200 | ||
| V38 | 240 |
Currentaccount.xlsx!Oct
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| A1 | 183505.63 | ||
| A2 | 181215.43 |
Savingaccount.xlsx!Oct
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| A1 | 5125 | ||
| A2 | 10275 |
Cashaccount.xlsx!Oct
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| A1 | 492 | ||
| A2 | 480 |
Creditcardaccount.xlsx!Oct
| Cell | DIY Label | Value | diya-gl mapping |
|---|---|---|---|
| A1 | 1025 | ||
| A2 | 1025 |
Tax review
Corporation Tax working sheet
| Amount | |
|---|---|
| Operating Profit | 171,840.39 |
| Add back: Goodwill | 2,500 |
| Add back: Depreciation | 13,740 |
| Add back: total | 16,240 |
| Operational profit chargeable | 188,080.39 |
| Less: Capital Allowances | 64,000 |
| Profit after capital allowances | 124,080.39 |
| Add: gross bank interest | 339.51 |
| Less: losses brought forward | 0 |
| Profit Chargeable to CT | 124,419.9 |
| Corporation Tax | 29,221.27 |
| Tax Outstanding | 29,156.77 |