DIY Accounting Spreadsheets

Excel bookkeeping and accounting software for UK small businesses

Self Employed reconciliation

Reconciliation Report: GB Accounts Self Employed 2027-04-05 (Apr27) Excel 2007. Every figure below comes from a scenario driven through the shipped workbooks and read back out of the recalculated sheets.

Summary

Every run

Year endPeriodScenarioStatus
2027-04-05Apr27se-scenario-advancedRECONCILES
2026-04-05Apr26se-scenario-advancedRECONCILES
2025-04-05Apr25se-scenario-advancedRECONCILES
2024-04-05Apr24se-scenario-advancedRECONCILES
2023-04-05Apr23se-scenario-advancedRECONCILES
2022-04-05Apr22se-scenario-advancedRECONCILES
2021-04-05Apr21se-scenario-advancedRECONCILES

Reconciliation checks

CheckExpectedActualDiffResult
Total Sales3392003392000PASS
P&L: Gross = Turnover + Grants - CoS323539.3333333333323539.333333333-2.9103830456733704e-10PASS
P&L: Operating = Gross - Admin292869.083333333292869.0833333330PASS
P&L: PBT = Operating292869.083333333292869.0833333330PASS
P&L: Admin lines sum = Total30670.2530670.250PASS
Motor Expenses75987598.25+0.25PASS
Legal & Professional531053100PASS
Income Tax104580104579.433333333-0.5666666670003906PASS
NI Class 4 (lower)226222620PASS
Total Tax + NI111694111693.415-0.5850000000064028PASS
Tax: Taxable = Profit - Allowance280299.083333333280299.0833333330PASS
Tax: IT = Basic + Higher104579.4333333332104579.433333333-2.0372681319713593e-10PASS
Tax: Total = IT - CIS + NI111693.41499999966111693.415+3.346940502524376e-10PASS
SA103S: Turnover = P&L Sales3392003392000PASS
SA103S: Net profit close to P&L Net - Grants290785.7499999997290785.75+2.9103830456733704e-10PASS
SA103S: Profit for tax = Income Tax E5292869.083333333292869.0833333330PASS

Input transactions

Business details

ItemValue
NamePrecision Code Trading
DescriptionIT consultancy and software development
Address123 High Street
TownManchester
PostcodeM1 1AA
Phone0161 555 0100
Utr1234567890
Vat number123456789
NinoAB123456C

Month by month

MonthSales entriesSales totalPurchases entriesPurchases totalBank entriesBank total
Apr933,400.00315,111.251765,068.00
May932,920.00346,375.001026,678.00
Jun935,200.00339,057.001227,428.00
Jul933,760.00349,059.251334,053.00
Aug1036,020.00324,405.251029,353.00
Sep1033,760.00334,975.001125,379.00
Oct1150,560.003543,005.751590,253.00
Nov935,320.00316,918.001026,578.00
Dec832,800.00339,451.501227,070.00
Jan1135,440.00334,511.251337,153.00
Feb934,360.00334,396.50926,853.00
Mar831,360.00313,726.501337,890.00
Year112424,900.00393110,992.25145453,756.00

Every entry

Sales journal: 112 entries, 424,900.00
Apr
DateCustomerCodeAmount
2025-04-01Beta Systemsb1,200.00
2025-04-03FreshField Ltdb360.00
2025-04-05CloudNine Ltdb600.00
2025-04-08Cedar Systemsa480.00
2025-04-10Pinnacle Groupa720.00
2025-04-15Acme Corpa25,000.00
2025-04-18TechStart Ltda2,400.00
2025-04-20DataFlow Inca1,800.00
2025-04-28Horizon Analyticsd840.00
May
DateCustomerCodeAmount
2025-05-03FreshField Ltdb360.00
2025-05-05CloudNine Ltdb600.00
2025-05-08Cedar Systemsa480.00
2025-05-10Pinnacle Groupa720.00
2025-05-12QuickFix ITa960.00
2025-05-15Acme Corpa25,000.00
2025-05-16Summit Trainingc1,200.00
2025-05-18TechStart Ltda2,400.00
2025-05-25Oakridge Partnersa1,200.00
Jun
DateCustomerCodeAmount
2025-06-03FreshField Ltdb360.00
2025-06-05CloudNine Ltdb600.00
2025-06-08Cedar Systemsa480.00
2025-06-10Pinnacle Groupa720.00
2025-06-15Acme Corpa25,000.00
2025-06-18TechStart Ltda2,400.00
2025-06-20DataFlow Inca1,800.00
2025-06-20Gamma Ltdc2,400.00
2025-06-22WidgetWorksa1,440.00
Jul
DateCustomerCodeAmount
2025-07-01Beta Systemsb1,200.00
2025-07-03FreshField Ltdb360.00
2025-07-05CloudNine Ltdb600.00
2025-07-08Cedar Systemsa480.00
2025-07-10Pinnacle Groupa720.00
2025-07-14NorthStar Digitala2,160.00
2025-07-15Acme Corpa25,000.00
2025-07-18TechStart Ltda2,400.00
2025-07-28Horizon Analyticsd840.00
Aug
DateCustomerCodeAmount
2025-08-01Innovate UKg2,500.00
2025-08-03FreshField Ltdb360.00
2025-08-05CloudNine Ltdb600.00
2025-08-08Cedar Systemsa480.00
2025-08-10Pinnacle Groupa720.00
2025-08-12QuickFix ITa960.00
2025-08-15Acme Corpa25,000.00
2025-08-18TechStart Ltda2,400.00
2025-08-20DataFlow Inca1,800.00
2025-08-25Oakridge Partnersa1,200.00
Sep
DateCustomerCodeAmount
2025-09-03FreshField Ltdb360.00
2025-09-05CloudNine Ltdb600.00
2025-09-08Cedar Systemsa480.00
2025-09-10Pinnacle Groupa720.00
2025-09-15Acme Corpa25,000.00
2025-09-16Summit Trainingc1,200.00
2025-09-18TechStart Ltda2,400.00
2025-09-20StartupHubc960.00
2025-09-22WidgetWorksa1,440.00
2025-09-25Epsilon Partnersd600.00
Oct
DateCustomerCodeAmount
2025-10-01Beta Systemsb1,200.00
2025-10-03FreshField Ltdb360.00
2025-10-05CloudNine Ltdb600.00
2025-10-08Cedar Systemsa480.00
2025-10-10Private buyerfs15,000.00
2025-10-10Pinnacle Groupa720.00
2025-10-14NorthStar Digitala2,160.00
2025-10-15Acme Corpa25,000.00
2025-10-18TechStart Ltda2,400.00
2025-10-20DataFlow Inca1,800.00
2025-10-28Horizon Analyticsd840.00
Nov
DateCustomerCodeAmount
2025-11-03FreshField Ltdb360.00
2025-11-05CloudNine Ltdb600.00
2025-11-08Cedar Systemsa480.00
2025-11-10Pinnacle Groupa720.00
2025-11-12QuickFix ITa960.00
2025-11-15Acme Corpa25,000.00
2025-11-18TechStart Ltda2,400.00
2025-11-20Delta PLCc3,600.00
2025-11-25Oakridge Partnersa1,200.00
Dec
DateCustomerCodeAmount
2025-12-03FreshField Ltdb360.00
2025-12-05CloudNine Ltdb600.00
2025-12-08Cedar Systemsa480.00
2025-12-10Pinnacle Groupa720.00
2025-12-15Acme Corpa25,000.00
2025-12-18TechStart Ltda2,400.00
2025-12-20DataFlow Inca1,800.00
2025-12-22WidgetWorksa1,440.00
Jan
DateCustomerCodeAmount
2026-01-01Beta Systemsb1,200.00
2026-01-03FreshField Ltdb360.00
2026-01-05CloudNine Ltdb600.00
2026-01-08Cedar Systemsa480.00
2026-01-10Pinnacle Groupa720.00
2026-01-14NorthStar Digitala2,160.00
2026-01-15Acme Corpa25,000.00
2026-01-16Summit Trainingc1,200.00
2026-01-18TechStart Ltda2,400.00
2026-01-25Lambda Corpd480.00
2026-01-28Horizon Analyticsd840.00
Feb
DateCustomerCodeAmount
2026-02-03FreshField Ltdb360.00
2026-02-05CloudNine Ltdb600.00
2026-02-08Cedar Systemsa480.00
2026-02-10Pinnacle Groupa720.00
2026-02-15Acme Corpa25,000.00
2026-02-18TechStart Ltda2,400.00
2026-02-20DataFlow Inca1,800.00
2026-02-20MegaCorpc1,800.00
2026-02-25Oakridge Partnersa1,200.00
Mar
DateCustomerCodeAmount
2026-03-03FreshField Ltdb360.00
2026-03-05CloudNine Ltdb600.00
2026-03-08Cedar Systemsa480.00
2026-03-10Pinnacle Groupa720.00
2026-03-15Acme Corpa25,000.00
2026-03-18TechStart Ltda2,400.00
2026-03-22WidgetWorksa1,440.00
2026-03-31Zeta Corpo360.00
Purchase journal: 393 entries, 110,992.25
Apr
DateSupplierCodeAmount
2025-04-01WorkSpace Ltdr1,200.00
2025-04-01Microsoftg30.00
2025-04-01Slackg15.00
2025-04-01GitHubo45.00
2025-04-01Hiscoxn1,440.00
2025-04-01Cloudflareo24.00
2025-04-01Zoomg18.00
2025-04-03AWSo180.00
2025-04-03Argosu22.00
2025-04-05Rymanu24.00
2025-04-05BPv180.00
2025-04-05DigitalOceano36.00
2025-04-08National Railh48.00
2025-04-10Amazonu36.00
2025-04-10Xeroxf180.00
2025-04-10TechPartss600.00
2025-04-12NCPv18.00
2025-04-14Toolstationu42.00
2025-04-14Uberh24.00
2025-04-14Costa Coffeeh12.00
2025-04-15Shellv150.00
2025-04-15Royal Mailg12.00
2025-04-18Jetv96.00
2025-04-20BT Businessg60.00
2025-04-20Office Maintenance Ltdm120.00
2025-04-21Greggsh8.00
2025-04-22Screwfixu18.00
2025-04-25Wilkou15.00
2025-04-25Mileage claimv38.25
2025-04-28Shellv120.00
2025-04-30Smith & Col300.00
May
DateSupplierCodeAmount
2025-05-01WorkSpace Ltdr1,200.00
2025-05-01Microsoftg30.00
2025-05-01Slackg15.00
2025-05-01GitHubo45.00
2025-05-01Cloudflareo24.00
2025-05-01Zoomg18.00
2025-05-03AWSo180.00
2025-05-03Argosu22.00
2025-05-05Rymanu24.00
2025-05-05BPv180.00
2025-05-06Trainlineh60.00
2025-05-08National Railh48.00
2025-05-08Hiltiq240.00
2025-05-10Amazonu36.00
2025-05-10Google Adsa600.00
2025-05-12NCPv18.00
2025-05-14Uberh24.00
2025-05-14Costa Coffeeh12.00
2025-05-15Shellv150.00
2025-05-15Royal Mailg12.00
2025-05-15ComponentsDirects480.00
2025-05-15Dellfa1,800.00
2025-05-16WHSmithg18.00
2025-05-18Jetv96.00
2025-05-20BT Businessg60.00
2025-05-20ParcelForcet180.00
2025-05-20CableCos240.00
2025-05-21Greggsh8.00
2025-05-22Screwfixu18.00
2025-05-22Halfordsv48.00
2025-05-25Wilkou15.00
2025-05-25Mileage claimv54.00
2025-05-28Shellv120.00
2025-05-31Smith & Col300.00
Jun
DateSupplierCodeAmount
2025-06-01WorkSpace Ltdr1,200.00
2025-06-01Microsoftg30.00
2025-06-01Slackg15.00
2025-06-01GitHubo45.00
2025-06-01Cloudflareo24.00
2025-06-01Zoomg18.00
2025-06-03AWSo180.00
2025-06-03Argosu22.00
2025-06-05Rymanu24.00
2025-06-05BPv180.00
2025-06-05DigitalOceano36.00
2025-06-08National Railh48.00
2025-06-10Amazonu36.00
2025-06-10Vistaprintg96.00
2025-06-12NCPv18.00
2025-06-14Toolstationu30.00
2025-06-14Uberh24.00
2025-06-14Costa Coffeeh12.00
2025-06-15Shellv150.00
2025-06-15Royal Mailg12.00
2025-06-15BuildTech Solutionsc5,000.00
2025-06-18Premier Innh180.00
2025-06-18ElectroPartss360.00
2025-06-18Jetv96.00
2025-06-20BT Businessg60.00
2025-06-21Greggsh8.00
2025-06-22Screwfixu18.00
2025-06-25EnergySupplyp360.00
2025-06-25Wilkou15.00
2025-06-25Mileage claimv90.00
2025-06-28Shellv120.00
2025-06-30Smith & Col300.00
2025-06-30Directors loanl250.00
Jul
DateSupplierCodeAmount
2025-07-01WorkSpace Ltdr1,200.00
2025-07-01Microsoftg30.00
2025-07-01Slackg15.00
2025-07-01GitHubo45.00
2025-07-01J. Smith Consultingz3,000.00
2025-07-01Cloudflareo24.00
2025-07-01Zoomg18.00
2025-07-03AWSo180.00
2025-07-03Argosu22.00
2025-07-05Rymanu24.00
2025-07-05LinkedIna480.00
2025-07-05BPv180.00
2025-07-08National Railh48.00
2025-07-10Amazonu36.00
2025-07-10Xeroxf180.00
2025-07-10TechPartss720.00
2025-07-12NCPv18.00
2025-07-12ToolHireq480.00
2025-07-14Uberh24.00
2025-07-14Costa Coffeeh12.00
2025-07-15Shellv150.00
2025-07-15Royal Mailg12.00
2025-07-15IKEAfa1,200.00
2025-07-16WHSmithg24.00
2025-07-18Jetv96.00
2025-07-20BT Businessg60.00
2025-07-20DHLt120.00
2025-07-20Office Maintenance Ltdm180.00
2025-07-21Greggsh8.00
2025-07-22Screwfixu18.00
2025-07-25Wilkou15.00
2025-07-25Mileage claimv20.25
2025-07-28Shellv120.00
2025-07-31Smith & Col300.00
Aug
DateSupplierCodeAmount
2025-08-01WorkSpace Ltdr1,200.00
2025-08-01Microsoftg30.00
2025-08-01Slackg15.00
2025-08-01GitHubo45.00
2025-08-01Cloudflareo24.00
2025-08-01Zoomg18.00
2025-08-03AWSo180.00
2025-08-03Argosu22.00
2025-08-05Rymanu24.00
2025-08-05BPv180.00
2025-08-05DigitalOceano36.00
2025-08-06Trainlineh48.00
2025-08-08National Railh48.00
2025-08-10Amazonu36.00
2025-08-12NCPv18.00
2025-08-14Toolstationu48.00
2025-08-14Uberh24.00
2025-08-14Costa Coffeeh12.00
2025-08-15Shellv150.00
2025-08-15Royal Mailg12.00
2025-08-15ComponentsDirects360.00
2025-08-18PC Repair Shopm240.00
2025-08-18Jetv96.00
2025-08-20BT Businessg60.00
2025-08-20Casual workerw800.00
2025-08-20CableCos180.00
2025-08-21Greggsh8.00
2025-08-22Screwfixu18.00
2025-08-25Wilkou15.00
2025-08-25Mileage claimv38.25
2025-08-28Shellv120.00
2025-08-31Smith & Col300.00
Sep
DateSupplierCodeAmount
2025-09-01WorkSpace Ltdr1,200.00
2025-09-01Microsoftg30.00
2025-09-01Slackg15.00
2025-09-01GitHubo45.00
2025-09-01Cloudflareo24.00
2025-09-01Zoomg18.00
2025-09-03AWSo180.00
2025-09-03Argosu22.00
2025-09-05Rymanu24.00
2025-09-05BPv180.00
2025-09-08National Railh48.00
2025-09-08Hiltiq360.00
2025-09-10Amazonu36.00
2025-09-10Royal Mailt96.00
2025-09-12NCPv18.00
2025-09-14Uberh24.00
2025-09-14Costa Coffeeh12.00
2025-09-15Shellv150.00
2025-09-15Royal Mailg12.00
2025-09-15Jones Solicitorsl960.00
2025-09-16WHSmithg12.00
2025-09-18ElectroPartss240.00
2025-09-18Jetv96.00
2025-09-20BT Businessg60.00
2025-09-21Greggsh8.00
2025-09-22Screwfixu18.00
2025-09-22Halfordsv72.00
2025-09-25EnergySupplyp300.00
2025-09-25Wilkou15.00
2025-09-25Mileage claimv72.00
2025-09-28Shellv120.00
2025-09-30Smith & Col300.00
2025-09-30Directors loanl208.00
Oct
DateSupplierCodeAmount
2025-10-01WorkSpace Ltdr1,200.00
2025-10-01Microsoftg30.00
2025-10-01Slackg15.00
2025-10-01GitHubo45.00
2025-10-01Simply Businessn360.00
2025-10-01Cloudflareo24.00
2025-10-01Zoomg18.00
2025-10-03AWSo180.00
2025-10-03Argosu22.00
2025-10-05Rymanu24.00
2025-10-05BPv180.00
2025-10-05DigitalOceano36.00
2025-10-08National Railh48.00
2025-10-10Amazonu36.00
2025-10-10Xeroxf180.00
2025-10-10TechPartss480.00
2025-10-10Google Adsa1,800.00
2025-10-12NCPv18.00
2025-10-14Toolstationu36.00
2025-10-14Uberh24.00
2025-10-14Costa Coffeeh12.00
2025-10-15Shellv150.00
2025-10-15Royal Mailg12.00
2025-10-15TechExpoa1,200.00
2025-10-18Premier Innh120.00
2025-10-18Jetv96.00
2025-10-20BT Businessg60.00
2025-10-20Office Maintenance Ltdm96.00
2025-10-21Greggsh8.00
2025-10-22Screwfixu18.00
2025-10-25Wilkou15.00
2025-10-25Mileage claimv42.75
2025-10-25Fordfa36,000.00
2025-10-28Shellv120.00
2025-10-31Smith & Col300.00
Nov
DateSupplierCodeAmount
2025-11-01WorkSpace Ltdr1,200.00
2025-11-01Microsoftg30.00
2025-11-01Slackg15.00
2025-11-01GitHubo45.00
2025-11-01Cloudflareo24.00
2025-11-01Zoomg18.00
2025-11-03AWSo180.00
2025-11-03Argosu22.00
2025-11-05Rymanu24.00
2025-11-05BPv180.00
2025-11-06Trainlineh72.00
2025-11-08National Railh48.00
2025-11-10Amazonu36.00
2025-11-12NCPv18.00
2025-11-14Uberh24.00
2025-11-14Costa Coffeeh12.00
2025-11-15Shellv150.00
2025-11-15Royal Mailg12.00
2025-11-15ComponentsDirects540.00
2025-11-15BuildTech Solutionsc3,000.00
2025-11-16WHSmithg30.00
2025-11-18Jetv96.00
2025-11-20BT Businessg60.00
2025-11-20ParcelForcet240.00
2025-11-20CableCos300.00
2025-11-21Greggsh8.00
2025-11-22Screwfixu18.00
2025-11-25Wilkou15.00
2025-11-25Mileage claimv81.00
2025-11-28Shellv120.00
2025-11-30Smith & Col300.00
Dec
DateSupplierCodeAmount
2025-12-01WorkSpace Ltdr1,200.00
2025-12-01Microsoftg30.00
2025-12-01Slackg15.00
2025-12-01GitHubo45.00
2025-12-01Cloudflareo24.00
2025-12-01Zoomg18.00
2025-12-03AWSo180.00
2025-12-03Argosu22.00
2025-12-05Rymanu24.00
2025-12-05BPv180.00
2025-12-05DigitalOceano36.00
2025-12-08National Railh48.00
2025-12-10Amazonu36.00
2025-12-10Vistaprintg120.00
2025-12-12NCPv18.00
2025-12-14Toolstationu24.00
2025-12-14Uberh24.00
2025-12-14Costa Coffeeh12.00
2025-12-15Shellv150.00
2025-12-15Royal Mailg12.00
2025-12-15Code Club UKy500.00
2025-12-18ElectroPartss480.00
2025-12-18Jetv96.00
2025-12-20BT Businessg60.00
2025-12-21Greggsh8.00
2025-12-22Screwfixu18.00
2025-12-25EnergySupplyp420.00
2025-12-25Wilkou15.00
2025-12-25Mileage claimv49.50
2025-12-28Shellv120.00
2025-12-31Smith & Col300.00
2025-12-31Directorw5,000.00
2025-12-31Directors loanl167.00
Jan
DateSupplierCodeAmount
2026-01-01WorkSpace Ltdr1,200.00
2026-01-01Microsoftg30.00
2026-01-01Slackg15.00
2026-01-01GitHubo45.00
2026-01-01Cloudflareo24.00
2026-01-01Zoomg18.00
2026-01-03AWSo180.00
2026-01-03Argosu22.00
2026-01-05Rymanu24.00
2026-01-05LinkedIna480.00
2026-01-05BPv180.00
2026-01-08National Railh48.00
2026-01-08Hiltiq180.00
2026-01-10Amazonu36.00
2026-01-10Xeroxf180.00
2026-01-10TechPartss600.00
2026-01-12NCPv18.00
2026-01-14Uberh24.00
2026-01-14Costa Coffeeh12.00
2026-01-15Shellv150.00
2026-01-15Royal Mailg12.00
2026-01-16WHSmithg18.00
2026-01-18Jetv96.00
2026-01-20BT Businessg60.00
2026-01-20DHLt180.00
2026-01-20Office Maintenance Ltdm144.00
2026-01-21Greggsh8.00
2026-01-22Screwfixu18.00
2026-01-22Halfordsv36.00
2026-01-25Wilkou15.00
2026-01-25Mileage claimv38.25
2026-01-28Shellv120.00
2026-01-31Smith & Col300.00
Feb
DateSupplierCodeAmount
2026-02-01WorkSpace Ltdr1,200.00
2026-02-01Microsoftg30.00
2026-02-01Slackg15.00
2026-02-01GitHubo45.00
2026-02-01Cloudflareo24.00
2026-02-01Zoomg18.00
2026-02-03AWSo180.00
2026-02-03Argosu22.00
2026-02-05Rymanu24.00
2026-02-05BPv180.00
2026-02-05DigitalOceano36.00
2026-02-06Trainlineh36.00
2026-02-08National Railh48.00
2026-02-10Amazonu36.00
2026-02-12NCPv18.00
2026-02-12ToolHireq360.00
2026-02-14Toolstationu18.00
2026-02-14Uberh24.00
2026-02-14Costa Coffeeh12.00
2026-02-15Shellv150.00
2026-02-15Royal Mailg12.00
2026-02-15ComponentsDirects420.00
2026-02-18PC Repair Shopm360.00
2026-02-18Premier Innh240.00
2026-02-18Jetv96.00
2026-02-20BT Businessg60.00
2026-02-20CableCos240.00
2026-02-21Greggsh8.00
2026-02-22Screwfixu18.00
2026-02-25Wilkou15.00
2026-02-25Mileage claimv31.50
2026-02-28Smith & Col300.00
2026-02-28Shellv120.00
Mar
DateSupplierCodeAmount
2026-03-01WorkSpace Ltdr1,200.00
2026-03-01Microsoftg30.00
2026-03-01Slackg15.00
2026-03-01GitHubo45.00
2026-03-01Cloudflareo24.00
2026-03-01Zoomg18.00
2026-03-03AWSo180.00
2026-03-03Argosu22.00
2026-03-05Rymanu24.00
2026-03-05BPv180.00
2026-03-08National Railh48.00
2026-03-10Amazonu36.00
2026-03-10Royal Mailt144.00
2026-03-12NCPv18.00
2026-03-14Uberh24.00
2026-03-14Costa Coffeeh12.00
2026-03-15Shellv150.00
2026-03-15Royal Mailg12.00
2026-03-16WHSmithg24.00
2026-03-18ElectroPartss300.00
2026-03-18Jetv96.00
2026-03-20BT Businessg60.00
2026-03-21Greggsh8.00
2026-03-22Screwfixu18.00
2026-03-22Halfordsv60.00
2026-03-25EnergySupplyp360.00
2026-03-25Wilkou15.00
2026-03-25Mileage claimv58.50
2026-03-28Shellv120.00
2026-03-31Smith & Col300.00
2026-03-31Directors loanl125.00
Bank and cash entries: 145 entries, 453,756.00
Apr
DateAccountSourceDescriptionCodeAmount
2025-04-011200Opening balanceCurrent account opening balanceBC25,000.00
2025-04-011200WorkSpace LtdOffice rent paymentCR1,200.00
2025-04-011200DirectorDirectors loan repaymentDL1,000.00
2025-04-051200Various suppliersAggregate supplier paymentsCR2,200.00
2025-04-101200Acme CorpOpening debtor receiptDR7,200.00
2025-04-151200Beta SystemsOpening debtor receiptDR1,200.00
2025-04-191200HMRCMonthly PAYE/NI paymentRP1,501.00
2025-04-201200Acme CorpCustomer receiptDR8,000.00
2025-04-251200TechStart LtdCustomer receiptDR2,400.00
2025-04-251200Gamma LtdOpening debtor receiptDR2,400.00
2025-04-281200Various customersAggregate customer receiptsDR3,200.00
2025-04-281200PayrollMonthly net wages (all staff)W5,652.00
2025-04-301200Smith & CoAccountancy fee paymentCR300.00
2025-04-301200Credit card paymentPay credit card balanceX500.00
2026-04-011200HMRCVAT payment Q4 Jan-MarRP2,800.00
2025-04-011220Opening balanceCash float opening balanceBC500.00
2025-04-101220Corner shopMilk and teaCR15.00
May
DateAccountSourceDescriptionCodeAmount
2025-05-011200WorkSpace LtdOffice rent paymentCR1,200.00
2025-05-011200DirectorDirectors loan repaymentDL1,000.00
2025-05-051200Various suppliersAggregate supplier paymentsCR2,800.00
2025-05-191200HMRCMonthly PAYE/NI paymentRP1,501.00
2025-05-201200Acme CorpCustomer receiptDR8,000.00
2025-05-251200HSBCBank chargesB25.00
2025-05-251200TechStart LtdCustomer receiptDR2,400.00
2025-05-281200Various customersAggregate customer receiptsDR3,800.00
2025-05-281200PayrollMonthly net wages (all staff)W5,652.00
2025-05-311200Smith & CoAccountancy fee paymentCR300.00
Jun
DateAccountSourceDescriptionCodeAmount
2025-06-011200WorkSpace LtdOffice rent paymentCR1,200.00
2025-06-011200DirectorDirectors loan repaymentDL1,000.00
2025-06-051200Various suppliersAggregate supplier paymentsCR2,500.00
2025-06-191200HMRCMonthly PAYE/NI paymentRP1,501.00
2025-06-201200Acme CorpCustomer receiptDR8,000.00
2025-06-251200TechStart LtdCustomer receiptDR2,400.00
2025-06-281200Various customersAggregate customer receiptsDR4,500.00
2025-06-281200PayrollMonthly net wages (all staff)W5,652.00
2025-06-301200Directors loan interestQuarterly loan interest paymentB250.00
2025-06-301200Smith & CoAccountancy fee paymentCR300.00
2025-06-101220Cash top-upCash float replenishmentX100.00
2025-06-101220WH SmithEnvelopes and stampsCR25.00
Jul
DateAccountSourceDescriptionCodeAmount
2025-07-011200WorkSpace LtdOffice rent paymentCR1,200.00
2025-07-011200DirectorDirectors loan repaymentDL1,000.00
2025-07-051200Various suppliersAggregate supplier paymentsCR2,300.00
2025-07-071200HMRCVAT payment Q1 Apr-JunRP3,800.00
2025-07-151200DividendQuarterly dividend paymentDV3,000.00
2025-07-191200HMRCMonthly PAYE/NI paymentRP1,501.00
2025-07-191200HMRCCIS deduction remittanceRP1,000.00
2025-07-201200Acme CorpCustomer receiptDR8,000.00
2025-07-251200TechStart LtdCustomer receiptDR2,400.00
2025-07-281200Various customersAggregate customer receiptsDR3,600.00
2025-07-281200PayrollMonthly net wages (all staff)W5,652.00
2025-07-311200Smith & CoAccountancy fee paymentCR300.00
2025-07-311200Credit card paymentPay credit card balanceX300.00
Aug
DateAccountSourceDescriptionCodeAmount
2025-08-011200WorkSpace LtdOffice rent paymentCR1,200.00
2025-08-011200DirectorDirectors loan repaymentDL1,000.00
2025-08-051200Various suppliersAggregate supplier paymentsCR2,600.00
2025-08-051200Innovate UKGrant receivedRV2,500.00
2025-08-191200HMRCMonthly PAYE/NI paymentRP1,501.00
2025-08-201200Acme CorpCustomer receiptDR8,000.00
2025-08-251200TechStart LtdCustomer receiptDR2,400.00
2025-08-281200Various customersAggregate customer receiptsDR4,200.00
2025-08-281200PayrollMonthly net wages (all staff)W5,652.00
2025-08-311200Smith & CoAccountancy fee paymentCR300.00
Sep
DateAccountSourceDescriptionCodeAmount
2025-09-011200WorkSpace LtdOffice rent paymentCR1,200.00
2025-09-011200DirectorDirectors loan repaymentDL1,000.00
2025-09-051200Various suppliersAggregate supplier paymentsCR2,100.00
2025-09-191200HMRCMonthly PAYE/NI paymentRP1,501.00
2025-09-201200Acme CorpCustomer receiptDR8,000.00
2025-09-251200TechStart LtdCustomer receiptDR2,400.00
2025-09-281200Various customersAggregate customer receiptsDR3,000.00
2025-09-281200PayrollMonthly net wages (all staff)W5,652.00
2025-09-301200Directors loan interestQuarterly loan interest paymentB208.00
2025-09-301200Smith & CoAccountancy fee paymentCR300.00
2025-09-051220Corner shopKitchen suppliesCR18.00
Oct
DateAccountSourceDescriptionCodeAmount
2025-10-011200WorkSpace LtdOffice rent paymentCR1,200.00
2025-10-011200DirectorDirectors loan repaymentDL1,000.00
2025-10-011200HMRCCorporation Tax prior yearRP4,500.00
2025-10-051200Various suppliersAggregate supplier paymentsCR3,000.00
2025-10-071200HMRCVAT payment Q2 Jul-SepRP3,200.00
2025-10-151200Private buyerVan sale proceedsDR15,000.00
2025-10-151200DividendQuarterly dividend paymentDV3,000.00
2025-10-191200HMRCMonthly PAYE/NI paymentRP1,501.00
2025-10-201200Acme CorpCustomer receiptDR8,000.00
2025-10-251200FordFord Transit Custom purchaseCR36,000.00
2025-10-251200TechStart LtdCustomer receiptDR2,400.00
2025-10-281200Various customersAggregate customer receiptsDR5,000.00
2025-10-281200PayrollMonthly net wages (all staff)W5,652.00
2025-10-311200Smith & CoAccountancy fee paymentCR300.00
2025-10-311200Credit card paymentPay credit card balanceX500.00
Nov
DateAccountSourceDescriptionCodeAmount
2025-11-011200WorkSpace LtdOffice rent paymentCR1,200.00
2025-11-011200DirectorDirectors loan repaymentDL1,000.00
2025-11-051200Various suppliersAggregate supplier paymentsCR2,400.00
2025-11-191200HMRCMonthly PAYE/NI paymentRP1,501.00
2025-11-201200Acme CorpCustomer receiptDR8,000.00
2025-11-251200HSBCBank chargesB25.00
2025-11-251200TechStart LtdCustomer receiptDR2,400.00
2025-11-281200Various customersAggregate customer receiptsDR4,100.00
2025-11-281200PayrollMonthly net wages (all staff)W5,652.00
2025-11-301200Smith & CoAccountancy fee paymentCR300.00
Dec
DateAccountSourceDescriptionCodeAmount
2025-12-011200WorkSpace LtdOffice rent paymentCR1,200.00
2025-12-011200DirectorDirectors loan repaymentDL1,000.00
2025-12-051200Various suppliersAggregate supplier paymentsCR2,700.00
2025-12-191200HMRCMonthly PAYE/NI paymentRP1,501.00
2025-12-191200HMRCCIS deduction remittanceRP600.00
2025-12-201200Acme CorpCustomer receiptDR8,000.00
2025-12-251200TechStart LtdCustomer receiptDR2,400.00
2025-12-281200Various customersAggregate customer receiptsDR3,500.00
2025-12-281200PayrollMonthly net wages (all staff)W5,652.00
2025-12-311200Directors loan interestQuarterly loan interest paymentB167.00
2025-12-311200Smith & CoAccountancy fee paymentCR300.00
2025-12-101220VariousChristmas team refreshmentsCR50.00
Jan
DateAccountSourceDescriptionCodeAmount
2026-01-011200WorkSpace LtdOffice rent paymentCR1,200.00
2026-01-011200DirectorDirectors loan repaymentDL1,000.00
2026-01-051200Various suppliersAggregate supplier paymentsCR2,500.00
2026-01-071200HMRCVAT refund Q3 Oct-DecRV1,500.00
2026-01-151200Director loanDirectors loan advanceDL5,000.00
2026-01-151200DividendQuarterly dividend paymentDV3,000.00
2026-01-191200HMRCMonthly PAYE/NI paymentRP1,501.00
2026-01-201200Acme CorpCustomer receiptDR8,000.00
2026-01-251200TechStart LtdCustomer receiptDR2,400.00
2026-01-281200Various customersAggregate customer receiptsDR4,800.00
2026-01-281200PayrollMonthly net wages (all staff)W5,652.00
2026-01-311200Smith & CoAccountancy fee paymentCR300.00
2026-01-311200Credit card paymentPay credit card balanceX300.00
Feb
DateAccountSourceDescriptionCodeAmount
2026-02-011200WorkSpace LtdOffice rent paymentCR1,200.00
2026-02-011200DirectorDirectors loan repaymentDL1,000.00
2026-02-051200Various suppliersAggregate supplier paymentsCR2,900.00
2026-02-191200HMRCMonthly PAYE/NI paymentRP1,501.00
2026-02-201200Acme CorpCustomer receiptDR8,000.00
2026-02-251200TechStart LtdCustomer receiptDR2,400.00
2026-02-281200Smith & CoAccountancy fee paymentCR300.00
2026-02-281200Various customersAggregate customer receiptsDR3,900.00
2026-02-281200PayrollMonthly net wages (all staff)W5,652.00
Mar
DateAccountSourceDescriptionCodeAmount
2026-03-011200WorkSpace LtdOffice rent paymentCR1,200.00
2026-03-011200DirectorDirectors loan repaymentDL1,000.00
2026-03-051200Various suppliersAggregate supplier paymentsCR2,300.00
2026-03-151200Internal transferTransfer to savings accountX5,000.00
2026-03-191200HMRCMonthly PAYE/NI paymentRP1,501.00
2026-03-201200Acme CorpCustomer receiptDR8,000.00
2026-03-251200TechStart LtdCustomer receiptDR2,400.00
2026-03-281200Various customersAggregate customer receiptsDR4,400.00
2026-03-281200PayrollMonthly net wages (all staff)W5,652.00
2026-03-311200Directors loan interestQuarterly loan interest paymentB125.00
2026-03-311200Smith & CoAccountancy fee paymentCR300.00
2026-03-311200DividendFinal dividend paymentDV6,000.00
2026-03-201220NewsagentNewspapers for receptionCR12.00

Payroll

EmployeeIDNameRoleGrossPayPayFrequencyTaxCodeNiCategoryIsDirector
EMP001Alice JohnsonSenior Developer3,500.00monthly1257LAno
EMP002Bob WilliamsSupport Technician2,200.00monthly1257LAno
EMP003Carol SmithDirector1,048.00monthly1257LAyes

Opening and closing balances

Stock
ItemValue
Opening10,000.00
Closing6,000.00
Opening debtors
CustomerInvoiceAmount
Acme CorpINV-09017,200.00
Beta SystemsINV-09021,200.00
Gamma LtdINV-09032,400.00
Closing debtors
CustomerInvoiceAmount
Acme CorpINV-10128,000.00
TechStart LtdINV-11122,400.00
Opening creditors
SupplierInvoiceAmount
WorkSpace LtdWS-24031,200.00
Smith & CoSC-2403300.00
TechParts LtdTP-2403600.00
ShellSH-2403120.00
Closing creditors
SupplierInvoiceAmount
WorkSpace LtdWS-26031,200.00
Smith & CoSC-2603300.00
BT BusinessBT-260360.00
ShellSH-2603150.00
Opening fixed assets
DescriptionCategoryCostAcc dep
Van (2.5 years old)motor30,000.009,828.00
Laptop (0.5 years old)computer3,000.00270.00

Screenshots

Profit and loss account sheet of the populated workbook
Profit and loss account — Financialaccounts.xlsx, sheet Profit & Loss Account
Income tax calculation sheet of the populated workbook
Income tax calculation — Financialaccounts.xlsx, sheet Income Tax
Self assessment short pages sheet of the populated workbook
Self assessment short pages — Financialaccounts.xlsx, sheet SE Short
VAT return, quarter 1 sheet of the populated workbook
VAT return, quarter 1 — Vat.xlsx, sheet VATQtr1
Fixed asset schedule sheet of the populated workbook
Fixed asset schedule — Fixedassets.xlsx, sheet Schedule

Accounting statements

Business Details

Amount
Business NamePrecision Code Trading

Profit & Loss Account

Amount
    Product A — Consultancy311,600
    Product B — Software13,600
    Product C — Training10,300
    Other Income3,700
Sales Turnover339,200
    Grants Received2,083.33
    Materials / Stock6,540
    Sub-Contractors8,000
    Other Direct Costs3,204
Cost of Sales17,744
Gross Profit323,539.33
    Wages & Salaries5,800
    Light, Heat, Power1,440
    Repairs & Maintenance1,140
    General Admin1,962
    Motor Expenses7,598.25
    Travel & Subsistence1,860
    Advertising4,560
    Legal & Professional5,310
    Bad Debts-300
    Depreciation0
    Other Expenses800
    Charitable Donations500
    Goodwill Amortisation0
    Loss on Disposal0
Total Admin Expenses30,670.25
Operating Profit292,869.08
Profit Before Tax292,869.08

Payroll Summary

Amount
    Apr Gross Pay0
    May Gross Pay0
    Jun Gross Pay0
    Jul Gross Pay0
    Aug Gross Pay0
    Sep Gross Pay0
    Oct Gross Pay0
    Nov Gross Pay0
    Dec Gross Pay0
    Jan Gross Pay0
    Feb Gross Pay0
    Mar Gross Pay0
    Apr PAYE0
    Apr Employer NI0

Quarterly Summary

Amount
    Q1 Sales83,900
    Q2 Sales83,000
    Q3 Sales85,700
    Q4 Sales82,900
Annual Sales335,500
    Q1 Expenses2,499
    Q2 Expenses2,283
    Q3 Expenses2,619
    Q4 Expenses2,343
Annual Expenses9,744
Cell values behind these statements
Business Details
CellDIY LabelValuediya-gl mapping
C5Business NamePrecision Code TradingentityInformation.organizationIdentifier
Profit & Loss Account
CellDIY LabelValuediya-gl mapping
B5Product A — Consultancy311600accounts.sales.4000
B6Product B — Software13600accounts.sales.4001
B7Product C — Training10300accounts.sales.4002
B8Other Income3700accounts.sales.4003
B9Sales Turnover339200gl-cor:amount (salesTurnover)
B11Grants Received2083.33333333333accounts.sales.4004
B14Materials / Stock6540accounts.purchases.5000
B15Sub-Contractors8000accounts.purchases.5001
B16Other Direct Costs3204accounts.purchases.5002
B17Cost of Sales17744gl-cor:amount (costOfSales)
B19Gross Profit323539.333333333gl-cor:amount (grossProfit)
B21Wages & Salaries5800accounts.purchases.5101
B22Light, Heat, Power1440accounts.purchases.5201
B23Repairs & Maintenance1140accounts.purchases.5400
B24General Admin1962accounts.purchases.5501
B25Motor Expenses7598.25accounts.purchases.5601
B26Travel & Subsistence1860accounts.purchases.5600
B27Advertising4560accounts.purchases.5500
B28Legal & Professional5310accounts.purchases.5800
B29Bad Debts-300accounts.sales.4005
B30Depreciation0gl-cor:amount (depreciation)
B31Other Expenses800accounts.purchases (other)
B32Charitable Donations500accounts.purchases.5801
B33Goodwill Amortisation0accounts.purchases.5802
B34Loss on Disposal0gl-cor:amount (lossOnDisposal)
B35Total Admin Expenses30670.25gl-cor:amount (totalAdmin)
B37Operating Profit292869.083333333gl-cor:amount (operatingProfit)
B39Profit Before Tax292869.083333333gl-cor:amount (profitBeforeTax)
Income Tax
CellDIY LabelValuediya-gl mapping
E5Profit from Self Employment292869.083333333gl-cor:amount (profitSE)
E6Less: Personal Allowance12570tax.incomeTax.personalAllowance
E7Taxable Income280299.083333333gl-cor:amount (taxableIncome)
E8Tax at Basic Rate (20%)7540.2tax.incomeTax.basicRate
E9Tax at Higher Rate (40%)97039.2333333332tax.incomeTax.higherRate
E10Total Income Tax104579.433333333tax.incomeTax (total)
E11Less: CIS Deducted0diya-gl:cisDeduction (total)
E15NI Class 4 (lower band)2262tax.nationalInsurance.class4MainRate
E16NI Class 4 (upper band)4851.98166666666tax.nationalInsurance.class4UpperRate
E18Total Tax + NI111693.415gl-cor:taxAmount (totalTaxNI)
SE Short
CellDIY LabelValuediya-gl mapping
A7Business namePrecision Code TradingentityInformation.organizationIdentifier
D38Turnover339200gl-cor:amount (sa103s.turnover)
D46Cost of sales17744gl-cor:amount (sa103s.costOfSales)
D51Other direct costs9458.25gl-cor:amount (sa103s.otherDirect)
D55Employee costs5800gl-cor:amount (sa103s.employeeCosts)
D60Premises costs1440gl-cor:amount (sa103s.premises)
D64Other expenses1140gl-cor:amount (sa103s.otherExpenses)
D71Net profit/loss290785.75gl-cor:amount (sa103s.netProfit)
D80Capital allowances0tax.capitalAllowances (sa103s)
D85AIA / WDA claimed0tax.capitalAllowances.aia (sa103s)
D94Other tax adjustments0gl-cor:amount (sa103s.otherAdjust)
D99Taxable profit290785.75gl-cor:amount (sa103s.taxableProfit)
A32VAT threshold noteSELF-EMPLOYMENT FULL RETURN REQUIRED AS TURNOVER EXCEEDS £90000 VAT thresholdgl-cor:detailComment (sa103s.notes)
D106Net profit for tax calc292869.083333333gl-cor:amount (sa103s.profitForTax)
Wagesinterface
CellDIY LabelValuediya-gl mapping
C4Apr Gross Pay0diya-gl:grossPay (apr)
C5May Gross Pay0diya-gl:grossPay (may)
C6Jun Gross Pay0diya-gl:grossPay (jun)
C7Jul Gross Pay0diya-gl:grossPay (jul)
C8Aug Gross Pay0diya-gl:grossPay (aug)
C9Sep Gross Pay0diya-gl:grossPay (sep)
C10Oct Gross Pay0diya-gl:grossPay (oct)
C11Nov Gross Pay0diya-gl:grossPay (nov)
C12Dec Gross Pay0diya-gl:grossPay (dec)
C13Jan Gross Pay0diya-gl:grossPay (jan)
C14Feb Gross Pay0diya-gl:grossPay (feb)
C15Mar Gross Pay0diya-gl:grossPay (mar)
D4Apr PAYE0diya-gl:incomeTax (apr)
H4Apr Employer NI0diya-gl:employerNI (apr)
VitalTax
CellDIY LabelValuediya-gl mapping
C5Q1 Sales83899.9999999999gl-cor:amount (vitalTax.q1Sales)
D5Q2 Sales82999.9999999999gl-cor:amount (vitalTax.q2Sales)
E5Q3 Sales85699.9999999999gl-cor:amount (vitalTax.q3Sales)
F5Q4 Sales82899.9999999999gl-cor:amount (vitalTax.q4Sales)
G5Annual Sales335500gl-cor:amount (vitalTax.annualSales)
C7Q1 Expenses2499gl-cor:amount (vitalTax.q1Exp)
D7Q2 Expenses2283gl-cor:amount (vitalTax.q2Exp)
E7Q3 Expenses2619gl-cor:amount (vitalTax.q3Exp)
F7Q4 Expenses2343gl-cor:amount (vitalTax.q4Exp)
G7Annual Expenses9744gl-cor:amount (vitalTax.annualExp)

Tax review

Income Tax Calculation

Amount
Profit from Self Employment292,869.08
    Less: Personal Allowance12,570
Taxable Income280,299.08
    Tax at Basic Rate (20%)7,540.2
    Tax at Higher Rate (40%)97,039.23
Total Income Tax104,579.43
    Less: CIS Deducted-0
    NI Class 4 (lower band)2,262
    NI Class 4 (upper band)4,851.98
Total Tax + NI111,693.42

Self Assessment (SA103S)

Amount
Business namePrecision Code Trading
Accounting date
Turnover339,200
    Cost of sales17,744
    Other direct costs9,458.25
    Employee costs5,800
    Premises costs1,440
    Other expenses1,140
Net profit/loss290,785.75
    Capital allowances0
    AIA / WDA claimed0
    Other tax adjustments0
Taxable profit290,785.75
VAT threshold noteSELF-EMPLOYMENT FULL RETURN REQUIRED AS TURNOVER EXCEEDS £90000 VAT threshold
Net profit for tax calc292,869.08