{"text_format":"1","workbook":"xlsx","n_sheets":56,"sheets":["Cover","Variables","ReviewSummary","CashFlow","P&L","Balance Sheet all months","FundsFlow","Balance Sheet","Graphs","Graphs (2)","ProductSalesSummary","Salesinputcomplex","cosalescomplex","Tax1","Misc 1","WorkingSheet","Prepayments","Accruals","creditors","InputVAT","OutputVAT","VATAccount","Wages-Simple","Wages","expense1","expense2","expense3","expense4","expense5","expense6","expense7","expense8","expense9","expense10","expense11","expense12","expense13","expense14","expense15","expense16","expense17","expense18","expense19","expense20","expense21","expense22","expense23","expense24","expense25","CrCard+bankChs","Draw1","Cap1","Capex1","HP1","Journal","Sheet1"],"not_rendered":{"charts":5,"images":1,"macros":1,"external_links":0,"defined_names":127,"comments":1,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Cover","index":0,"n_rows":41,"n_cols":20,"rows_kept":41,"cut":false,"hidden":false,"merged":[]}
[]
[null,null,"Version 2.04",null,"2019-10-25"]
[]
[]
[null,null,"12 month CashFlow Forecasting "]
[]
[]
[null,null,"Integrated profit and loss account, cash flow, funds flow and balance sheet "]
[]
[null,null,"Handles accruals, prepayments, trading stock and work in progress"]
[]
[null,null,"Simple sales or 5 product sales types"]
[]
[null,null,"Comprehensive payroll workings - NI, Tax, AE Pension, Employment Allowance etc or just enter totals"]
[]
[null,null,"Variables for flexing payment terms for expense accounts"]
[]
[null,null,"Cash collection variables"]
[]
[null,null,"Start by reading the \"help\" notes (supplied as a separate Word Document) then set your variables - click the button below"]
[]
[null,null,"What if….? Scenarios"]
[]
[null,null,"Graphs and charts"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"© BBS Computing Ltd and 2020 Innovation Training Limited 2019"]
[]
[]
[null,null,"Green tabs ",null,"Data input"]
[null,null,"Red tabs",null,"Information tabs "]
[null,null,"Yellow tabs",null,"Output reports"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]

{"sheet":"Variables","index":1,"n_rows":84,"n_cols":27,"rows_kept":84,"cut":false,"hidden":false,"merged":[[4,8,4,16],[4,17,4,19]]}
[]
[]
[]
[null,"Variables and options"]
[null,"2019-09-01",null,"Start date",null,"Client Name"]
[]
[null,{"$f":"IF(sales_input_type=1,\"Product Type\",\"Other\")","v":"Product Type"},null,"  Sales input"]
[]
[null,{"$f":"IF($O$35=1,\"Yes\",\"No\")","v":"Yes"},null,"Vat Registered  - Yes/No ",null,null,null,null,null,null,null,null,null,"Product Type"]
[null,null,null,null,null,"Multiple for VAT Exclusive",null,null,null,null,null,null,null,"Other",1]
[null,{"$f":"IF(O35=1,20%,0%)","v":0.2},null,"Std VAT",null,{"$f":"M11","v":0.83333333333333337},null,null,null,null,1,{"$f":"1+stdvat","v":1.2},{"$f":"K11/L11","v":0.83333333333333337}]
[]
[null,0.6,null,"% of sales paid by credit card"]
[]
[null,2.5000000000000001E-2,null,"Credit card charge rate %"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes"]
[null,4.2500000000000003E-2,null,"Bank overdraft interest rate",null,null,null,null,null,null,null,null,null,"No"]
[]
[null,null,null,"Bank overdraft Limit"]
[]
[null,null,null,"Cash Collection Profile - the boxed items should add up to 100%"]
[null,0.4,null,"In month of sale - month 1",null,"Total is",{"$f":"SUM(B22:B29)","v":1}]
[null,0.25,null,"In month after sale - month 2"]
[null,0.15,null,"In month after sale - month 3"]
[null,0.1,null,"In month after sale - month 4"]
[null,0.05,null,"In month after sale - month 5"]
[null,null,null,"In month after sale - month 6"]
[]
[null,0.05,null,"Bad debts %"]
[]
[null,6,null,"First month of bad debt write off"]
[]
[null,30,null,"Average days in month"]
[null,null,null,null,null,null,null,null,null,null,"Complete months","Part"]
[null,30,null,"Average days credit taken when paying suppliers",null,null,null,null,null,null,{"$f":"IF(Average_days_in_month,INT(days_credit_suppliers/Average_days_in_month))","v":1},{"$f":"IF(Average_days_in_month,MOD(days_credit_suppliers,Average_days_in_month)/Average_days_in_month,)","v":0},null,null,1]
[null,null,null,null,null,null,null,null,null,null,"Complete months","Part"]
[null,30,null,"Average days credit taken by customers ",null,null,null,null,null,null,{"$f":"IF(Average_days_in_month,INT(days_credit_customers/Average_days_in_month))","v":1},{"$f":"IF(Average_days_in_month,MOD(days_credit_customers,Average_days_in_month)/Average_days_in_month,)","v":0}]
[]
[null,1,null,"Month Number for standalone monthly Balance Sheet"]
[]
[null,3,null,"VAT ending period - 1 - 3 are permitted. If 1, payment in month 2, if 2, payment for months 1 and 2 in month 3 etc. "]
[]
[null,0.19,null,"Tax rate (on profits)"]
[]
[null,null,null,"What If? % change Enter e.g. 5 for 5% increase or -5 for 5% decrease (use only after completing the \"standard\" version)"]
[]
[null,null,null,"Select price if the what if % is a price increase - no effect on cost of sales",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Select volume if the what if % is a volume increase - both sales and cost of sales increase"]
[]
[]
[null,null,null,"Payroll"]
[null,12500,null,"Personal Allowance"]
[]
[null,100000,null,"Personal allowance taper"]
[]
[null,8632,null,"Ers NI lower limit"]
[]
[null,50000,null,"Ers NI upper limit"]
[]
[null,0.13800000000000001,null,"Ers NI rate"]
[]
[null,0.09,null,"Ees NI rate to upper limit"]
[]
[null,0.02,null,"Ees NI rate above upper limit"]
[]
[null,6136,null,"Auto enrolment pension lower limit"]
[]
[null,50000,null,"Auto enrolment pension upper limit"]
[]
[null,0.05,null,"Auto enrolment ees rate"]
[]
[null,0.03,null,"Auto enrolment ees rate"]
[]
[null,0,null,"Tax band 1"]
[]
[null,50000,null,"Tax band 2"]
[]
[null,150000,null,"Tax band 3"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"Emp_allce"]
[null,{"$f":"IF(O79=1,\"Yes\",\"No\")","v":"Yes"},null,"Claim Employment Allowance"]
[]
[null,3000,null,"Employment allowance rate",null,null,null,null,null,null,null,null,null,null,1,"Detailed"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Summary"]
[null,{"$f":"IF(O82=1,\"Detailed\",\"Summary\")","v":"Detailed"},null,"Claim on Detailed Wages Tab or Summary wages tab? (See Help notes)"]

{"sheet":"ReviewSummary","index":2,"n_rows":54,"n_cols":10,"rows_kept":54,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[null,null,null,null,null,null,null,"Days credit",null,"This is memo only to show the days credit "]
[null,null,null,{"$f":"expense1!$C$4","v":"Expense 1"},null,{"$f":"expense1!$C$6","v":"Advertising"},null,{"$f":"expense1!$E$7","v":30},null,"These feed from the individual pages"]
[null,null,null,{"$f":"expense2!$C$4","v":"Expense 2"},null,{"$f":"expense2!$C$6","v":"Utilities (gas, electric, water)"},null,{"$f":"expense2!$E$7","v":30},null,"There are no data entry fields on this page"]
[null,null,null,{"$f":"expense3!$C$4","v":"Expense 3"},null,{"$f":"expense3!$C$6","v":"Rent"},null,{"$f":"expense3!$E$7","v":30}]
[null,null,null,{"$f":"expense4!$C$4","v":"Expense 4"},null,{"$f":"expense4!$C$6","v":"Rates and water"},null,{"$f":"expense4!$E$7","v":30}]
[null,null,null,{"$f":"expense5!$C$4","v":"Expense 5"},null,{"$f":"expense5!$C$6","v":"Telephone and internet"},null,{"$f":"expense5!$E$7","v":30}]
[null,null,null,{"$f":"expense6!$C$4","v":"Expense 6"},null,{"$f":"expense6!$C$6","v":"Advertising and marketing"},null,{"$f":"expense6!$E$7","v":30}]
[null,null,null,{"$f":"expense7!$C$4","v":"Expense 7"},null,{"$f":"expense7!$C$6","v":"Motor running costs"},null,{"$f":"expense7!$E$7","v":30}]
[null,null,null,{"$f":"expense8!$C$4","v":"Expense 8"},null,{"$f":"expense8!$C$6","v":"Insurance "},null,{"$f":"expense8!$E$7","v":30}]
[null,null,null,{"$f":"expense9!$C$4","v":"Expense 9"},null,{"$f":"expense9!$C$6","v":"Printing, stationery and postage"},null,{"$f":"expense9!$E$7","v":30}]
[null,null,null,{"$f":"expense10!$C$4","v":"Expense 10"},null,{"$f":"expense10!$C$6","v":"Leasing "},null,{"$f":"expense10!$E$7","v":30}]
[null,null,null,{"$f":"expense11!$C$4","v":"Expense 11"},null,{"$f":"expense11!$C$6","v":"Legal and professional fees"},null,{"$f":"expense11!$E$7","v":30}]
[null,null,null,{"$f":"expense12!$C$4","v":"Expense 12"},null,{"$f":"expense12!$C$6","v":"Repairs and renewals"},null,{"$f":"expense12!$E$7","v":30}]
[null,null,null,{"$f":"expense13!$C$4","v":"Expense 13"},null,{"$f":"expense13!$C$6","v":"IT Costs"},null,{"$f":"expense13!$E$7","v":30}]
[null,null,null,{"$f":"expense14!$C$4","v":"Expense 14"},null,{"$f":"expense14!$C$6","v":"Sundry expenses"},null,{"$f":"expense14!$E$7","v":30}]
[null,null,null,{"$f":"expense15!$C$4","v":"Expense 15"},null,{"$f":"expense15!$C$6","v":"Bank charges"},null,{"$f":"expense15!$E$7","v":30}]
[null,null,null,{"$f":"expense16!$C$4","v":"Expense 16"},null,{"$f":"expense16!$C$6","v":"Bank loan interest"},null,{"$f":"expense16!$E$7","v":30}]
[null,null,null,{"$f":"expense17!$C$4","v":"Expense 17"},null,{"$f":"expense17!$C$6","v":"spare17"},null,{"$f":"expense17!$E$7","v":30}]
[null,null,null,{"$f":"expense18!$C$4","v":"Expense 18"},null,{"$f":"expense18!$C$6","v":"spare18"},null,{"$f":"expense18!$E$7","v":30}]
[null,null,null,{"$f":"expense19!$C$4","v":"Expense 19"},null,{"$f":"expense19!$C$6","v":"spare19"},null,{"$f":"expense19!$E$7","v":30}]
[null,null,null,{"$f":"expense20!$C$4","v":"Expense 20"},null,{"$f":"expense20!$C$6","v":"spare20"},null,{"$f":"expense20!$E$7","v":30}]
[null,null,null,{"$f":"expense21!$C$4","v":"Expense 21"},null,{"$f":"expense21!$C$6","v":"spare21"},null,{"$f":"expense21!$E$7","v":30}]
[null,null,null,{"$f":"expense22!$C$4","v":"Expense 22"},null,{"$f":"expense22!$C$6","v":"spare22"},null,{"$f":"expense22!$E$7","v":30}]
[null,null,null,{"$f":"expense23!$C$4","v":"Expense 23"},null,{"$f":"expense23!$C$6","v":"spare23"},null,{"$f":"expense23!$E$7","v":30}]
[null,null,null,{"$f":"expense24!$C$4","v":"Expense 24"},null,{"$f":"expense24!$C$6","v":"spare24"},null,{"$f":"expense24!$E$7","v":30}]
[null,null,null,{"$f":"expense25!$C$4","v":"Expense 25"},null,{"$f":"expense25!$C$6","v":"spare25"},null,{"$f":"expense25!$E$7","v":30}]
[]
[]
[]
[]
[]
[]
[null,null,null,"Opening balance - to calculate opening capital balance"]
[]
[null,null,null,"Fixed assets cost",null,null,{"$f":"Capex1!D90","v":0}]
[null,null,null,"Depreciation",null,null,{"$f":"Capex1!D95","v":0}]
[null,null,null,"Work in progress",null,null,{"$f":"Salesinputcomplex!D26","v":0}]
[null,null,null,"Stocks",null,null,{"$f":"cosalescomplex!E15+cosalescomplex!E16","v":0}]
[null,null,null,"Debtors",null,null,{"$f":"opbaldebtors","v":0}]
[null,null,null,"Prepayments",null,null,{"$f":"Prepayments!C5","v":0}]
[null,null,null,"VAT Debtor",null,null,{"$f":"IF(VATAccount!$C$20<0,-VATAccount!$C$20,0)","v":0}]
[null,null,null,"Cash at Bank",null,null,{"$f":"IF(Opening_Cash_Balance>0,Opening_Cash_Balance,0)","v":0}]
[null,null,null,"Creditors and Accruals",null,null,{"$f":"-creditors!R6","v":0}]
[null,null,null,"VAT Creditor",null,null,{"$f":"IF(VATAccount!$C$20>0,-VATAccount!$C$20,0)","v":0}]
[null,null,null,"PAYE",null,null,{"$f":"-Wages!C18-'Wages-Simple'!C18","v":0}]
[null,null,null,"Pension",null,null,{"$f":"-Wages!C16-'Wages-Simple'!C15","v":0}]
[null,null,null,"HP/Loans",null,null,{"$f":"-'HP1'!C43","v":0}]
[null,null,null,"Tax",null,null,{"$f":"-optaxprovn","v":0}]
[null,null,null,"Bank overdraft",null,null,{"$f":"IF(Opening_Cash_Balance<0,Opening_Cash_Balance,0)","v":0}]
[null,null,null,null,null,null,{"$f":"SUM(G38:G52)","v":0}]
[null,null,null,"Opening Balance",null,"Calculated",{"$f":"G53","v":0},"This feesds through to other balance sheet reports"]

{"sheet":"CashFlow","index":3,"n_rows":72,"n_cols":22,"rows_kept":72,"cut":false,"hidden":false,"merged":[[3,2,3,14]]}
[null,null,null,null,null,null,null,null,null,null,"The only figure to be entered on this tab is the opening bank position. "]
[]
[]
[null,{"$f":"cliname","v":0},"Cash Flow Forecast"]
[]
[null,"Start Date","2018-03-31"]
[]
[null,null,{"$f":"start_date","v":"2019-09-01"},{"$f":"EDATE(C8,1)","v":"2019-10-01"},{"$f":"EDATE(D8,1)","v":"2019-11-01"},{"$f":"EDATE(E8,1)","v":"2019-12-01"},"2020-01-01","2020-02-01","2020-03-01","2020-04-01","2020-05-01","2020-06-01","2020-07-01","2020-08-01","Total"]
[]
[null,"Receipts",{"$f":"SUM(C11:C18)","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
["Sales1","Sales",{"$f":"-Salesinputcomplex!E192","v":0},{"$f":"-Salesinputcomplex!F192","v":0},{"$f":"-Salesinputcomplex!G192","v":0},{"$f":"-Salesinputcomplex!H192","v":0},{"$f":"-Salesinputcomplex!I192","v":0},{"$f":"-Salesinputcomplex!J192","v":0},{"$f":"-Salesinputcomplex!K192","v":0},{"$f":"-Salesinputcomplex!L192","v":0},{"$f":"-Salesinputcomplex!M192","v":0},{"$f":"-Salesinputcomplex!N192","v":0},{"$f":"-Salesinputcomplex!O192","v":0},{"$f":"-Salesinputcomplex!P192","v":0},{"$f":"SUM(C11:N11)","v":0},null,null,null,null,null,null,{"$f":"O11","v":0}]
["Misc1","Interest received",{"$f":"'Misc 1'!C17","v":0},{"$f":"'Misc 1'!D17","v":0},{"$f":"'Misc 1'!E17","v":0},{"$f":"'Misc 1'!F17","v":0},{"$f":"'Misc 1'!G17","v":0},{"$f":"'Misc 1'!H17","v":0},{"$f":"'Misc 1'!I17","v":0},{"$f":"'Misc 1'!J17","v":0},{"$f":"'Misc 1'!K17","v":0},{"$f":"'Misc 1'!L17","v":0},{"$f":"'Misc 1'!M17","v":0},{"$f":"'Misc 1'!N17","v":0},0,null,null,null,null,null,null,{"$f":"O12","v":0}]
["Misc1","Miscellaneous Income",{"$f":"'Misc 1'!C29","v":0},{"$f":"'Misc 1'!D29","v":0},{"$f":"'Misc 1'!E29","v":0},{"$f":"'Misc 1'!F29","v":0},{"$f":"'Misc 1'!G29","v":0},{"$f":"'Misc 1'!H29","v":0},{"$f":"'Misc 1'!I29","v":0},{"$f":"'Misc 1'!J29","v":0},{"$f":"'Misc 1'!K29","v":0},{"$f":"'Misc 1'!L29","v":0},{"$f":"'Misc 1'!M29","v":0},{"$f":"'Misc 1'!N29","v":0},0,null,null,null,null,null,null,0]
["HP1","Loans received ",{"$f":"'HP1'!C44","v":0},{"$f":"'HP1'!D44","v":0},{"$f":"'HP1'!E44","v":0},{"$f":"'HP1'!F44","v":0},{"$f":"'HP1'!G44","v":0},{"$f":"'HP1'!H44","v":0},{"$f":"'HP1'!I44","v":0},{"$f":"'HP1'!J44","v":0},{"$f":"'HP1'!K44","v":0},{"$f":"'HP1'!L44","v":0},{"$f":"'HP1'!M44","v":0},{"$f":"'HP1'!N44","v":0},0,null,null,null,null,null,null,0]
["Capex1","Disposal of assets",{"$f":"Capex1!D100","v":0},{"$f":"Capex1!E100","v":0},{"$f":"Capex1!F100","v":0},{"$f":"Capex1!G100","v":0},{"$f":"Capex1!H100","v":0},{"$f":"Capex1!I100","v":0},{"$f":"Capex1!J100","v":0},{"$f":"Capex1!K100","v":0},{"$f":"Capex1!L100","v":0},{"$f":"Capex1!M100","v":0},{"$f":"Capex1!N100","v":0},{"$f":"Capex1!O100","v":0},0,null,null,null,null,null,null,0]
["Cap1","Capital Introduced/Directors loan",{"$f":"'Cap1'!C$17","v":0},{"$f":"'Cap1'!D$17","v":0},{"$f":"'Cap1'!E$17","v":0},{"$f":"'Cap1'!F$17","v":0},{"$f":"'Cap1'!G$17","v":0},{"$f":"'Cap1'!H$17","v":0},{"$f":"'Cap1'!I$17","v":0},{"$f":"'Cap1'!J$17","v":0},{"$f":"'Cap1'!K$17","v":0},{"$f":"'Cap1'!L$17","v":0},{"$f":"'Cap1'!M$17","v":0},{"$f":"'Cap1'!N$17","v":0},0,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,0]
["VAT","VAT Refund",{"$f":"IF(VATAccount!D26<0,0,VATAccount!D26)","v":0},{"$f":"IF(VATAccount!E26<0,0,VATAccount!E26)","v":0},{"$f":"IF(VATAccount!F26<0,0,VATAccount!F26)","v":0},{"$f":"IF(VATAccount!G26<0,0,VATAccount!G26)","v":0},{"$f":"IF(VATAccount!H26<0,0,VATAccount!H26)","v":0},{"$f":"IF(VATAccount!I26<0,0,VATAccount!I26)","v":0},{"$f":"IF(VATAccount!J26<0,0,VATAccount!J26)","v":0},{"$f":"IF(VATAccount!K26<0,0,VATAccount!K26)","v":0},{"$f":"IF(VATAccount!L26<0,0,VATAccount!L26)","v":0},{"$f":"IF(VATAccount!M26<0,0,VATAccount!M26)","v":0},{"$f":"IF(VATAccount!N26<0,0,VATAccount!N26)","v":0},{"$f":"IF(VATAccount!O26<0,0,VATAccount!O26)","v":0},0,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Payments",{"$f":"SUM(C22:C57)","v":{"$error":"#VALUE!"}},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$f":"SUM(C20:N20)","v":{"$error":"#VALUE!"}},null,null,null,null,null,null,{"$error":"#VALUE!"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Cos1","Purchases of goods for resale",{"$f":"cosalescomplex!E29+cosalescomplex!E30","v":0},{"$f":"cosalescomplex!F29+cosalescomplex!F30","v":0},{"$f":"cosalescomplex!G29+cosalescomplex!G30","v":0},{"$f":"cosalescomplex!H29+cosalescomplex!H30","v":0},{"$f":"cosalescomplex!I29+cosalescomplex!I30","v":0},{"$f":"cosalescomplex!J29+cosalescomplex!J30","v":0},{"$f":"cosalescomplex!K29+cosalescomplex!K30","v":0},{"$f":"cosalescomplex!L29+cosalescomplex!L30","v":0},{"$f":"cosalescomplex!M29+cosalescomplex!M30","v":0},{"$f":"cosalescomplex!N29+cosalescomplex!N30","v":0},{"$f":"cosalescomplex!O29+cosalescomplex!O30","v":0},{"$f":"cosalescomplex!P29+cosalescomplex!P30","v":0},0,null,null,null,null,null,null,0]
["Exp1","Advertising",{"$f":"expense1!C17","v":0},{"$f":"expense1!D17","v":0},{"$f":"expense1!E17","v":0},{"$f":"expense1!F17","v":0},{"$f":"expense1!G17","v":0},{"$f":"expense1!H17","v":0},{"$f":"expense1!I17","v":0},{"$f":"expense1!J17","v":0},{"$f":"expense1!K17","v":0},{"$f":"expense1!L17","v":0},{"$f":"expense1!M17","v":0},{"$f":"expense1!N17","v":0},0,null,null,null,null,null,null,0]
["Exp2","Utilities (gas, electric, water)",{"$f":"expense2!C17","v":0},{"$f":"expense2!D17","v":0},{"$f":"expense2!E17","v":0},{"$f":"expense2!F17","v":0},{"$f":"expense2!G17","v":0},{"$f":"expense2!H17","v":0},{"$f":"expense2!I17","v":0},{"$f":"expense2!J17","v":0},{"$f":"expense2!K17","v":0},{"$f":"expense2!L17","v":0},{"$f":"expense2!M17","v":0},{"$f":"expense2!N17","v":0},0,null,null,null,null,null,null,0]
["Exp3","Rent",{"$f":"expense3!C17","v":0},{"$f":"expense3!D17","v":0},{"$f":"expense3!E17","v":0},{"$f":"expense3!F17","v":0},{"$f":"expense3!G17","v":0},{"$f":"expense3!H17","v":0},{"$f":"expense3!I17","v":0},{"$f":"expense3!J17","v":0},{"$f":"expense3!K17","v":0},{"$f":"expense3!L17","v":0},{"$f":"expense3!M17","v":0},{"$f":"expense3!N17","v":0},0,null,null,null,null,null,null,0]
["Exp4","Rates and water",{"$f":"expense4!C17","v":0},{"$f":"expense4!D17","v":0},{"$f":"expense4!E17","v":0},{"$f":"expense4!F17","v":0},{"$f":"expense4!G17","v":0},{"$f":"expense4!H17","v":0},{"$f":"expense4!I17","v":0},{"$f":"expense4!J17","v":0},{"$f":"expense4!K17","v":0},{"$f":"expense4!L17","v":0},{"$f":"expense4!M17","v":0},{"$f":"expense4!N17","v":0},0,null,null,null,null,null,null,0]
["Exp5","Telephone and internet",{"$f":"expense5!C17","v":0},{"$f":"expense5!D17","v":0},{"$f":"expense5!E17","v":0},{"$f":"expense5!F17","v":0},{"$f":"expense5!G17","v":0},{"$f":"expense5!H17","v":0},{"$f":"expense5!I17","v":0},{"$f":"expense5!J17","v":0},{"$f":"expense5!K17","v":0},{"$f":"expense5!L17","v":0},{"$f":"expense5!M17","v":0},{"$f":"expense5!N17","v":0},0,null,null,null,null,null,null,0]
["Exp6","Advertising and marketing",{"$f":"expense6!C17","v":0},{"$f":"expense6!D17","v":0},{"$f":"expense6!E17","v":0},{"$f":"expense6!F17","v":0},{"$f":"expense6!G17","v":0},{"$f":"expense6!H17","v":0},{"$f":"expense6!I17","v":0},{"$f":"expense6!J17","v":0},{"$f":"expense6!K17","v":0},{"$f":"expense6!L17","v":0},{"$f":"expense6!M17","v":0},{"$f":"expense6!N17","v":0},0,null,null,null,null,null,null,0]
["Exp7","Motor running costs",{"$f":"expense7!C17","v":0},{"$f":"expense7!D17","v":0},{"$f":"expense7!E17","v":0},{"$f":"expense7!F17","v":0},{"$f":"expense7!G17","v":0},{"$f":"expense7!H17","v":0},{"$f":"expense7!I17","v":0},{"$f":"expense7!J17","v":0},{"$f":"expense7!K17","v":0},{"$f":"expense7!L17","v":0},{"$f":"expense7!M17","v":0},{"$f":"expense7!N17","v":0},0,null,null,null,null,null,null,0]
["Exp8","Insurance ",{"$f":"expense8!C17","v":0},{"$f":"expense8!D17","v":0},{"$f":"expense8!E17","v":0},{"$f":"expense8!F17","v":0},{"$f":"expense8!G17","v":0},{"$f":"expense8!H17","v":0},{"$f":"expense8!I17","v":0},{"$f":"expense8!J17","v":0},{"$f":"expense8!K17","v":0},{"$f":"expense8!L17","v":0},{"$f":"expense8!M17","v":0},{"$f":"expense8!N17","v":0},0,null,null,null,null,null,null,0]
["Exp9","Printing, stationery and postage",{"$f":"expense9!C17","v":0},{"$f":"expense9!D17","v":0},{"$f":"expense9!E17","v":0},{"$f":"expense9!F17","v":0},{"$f":"expense9!G17","v":0},{"$f":"expense9!H17","v":0},{"$f":"expense9!I17","v":0},{"$f":"expense9!J17","v":0},{"$f":"expense9!K17","v":0},{"$f":"expense9!L17","v":0},{"$f":"expense9!M17","v":0},{"$f":"expense9!N17","v":0},0,null,null,null,null,null,null,0]
["Exp10","Leasing ",{"$f":"expense10!C17","v":0},{"$f":"expense10!D17","v":0},{"$f":"expense10!E17","v":0},{"$f":"expense10!F17","v":0},{"$f":"expense10!G17","v":0},{"$f":"expense10!H17","v":0},{"$f":"expense10!I17","v":0},{"$f":"expense10!J17","v":0},{"$f":"expense10!K17","v":0},{"$f":"expense10!L17","v":0},{"$f":"expense10!M17","v":0},{"$f":"expense10!N17","v":0},0,null,null,null,null,null,null,0]
["Exp11","Legal and professional fees",{"$f":"expense11!C17","v":0},{"$f":"expense11!D17","v":0},{"$f":"expense11!E17","v":0},{"$f":"expense11!F17","v":0},{"$f":"expense11!G17","v":0},{"$f":"expense11!H17","v":0},{"$f":"expense11!I17","v":0},{"$f":"expense11!J17","v":0},{"$f":"expense11!K17","v":0},{"$f":"expense11!L17","v":0},{"$f":"expense11!M17","v":0},{"$f":"expense11!N17","v":0},0,null,null,null,null,null,null,0]
["Exp12","Repairs and renewals",{"$f":"expense12!C17","v":0},{"$f":"expense12!D17","v":0},{"$f":"expense12!E17","v":0},{"$f":"expense12!F17","v":0},{"$f":"expense12!G17","v":0},{"$f":"expense12!H17","v":0},{"$f":"expense12!I17","v":0},{"$f":"expense12!J17","v":0},{"$f":"expense12!K17","v":0},{"$f":"expense12!L17","v":0},{"$f":"expense12!M17","v":0},{"$f":"expense12!N17","v":0},0,null,null,null,null,null,null,0]
["Exp13","IT Costs",{"$f":"expense13!C17","v":0},{"$f":"expense13!D17","v":0},{"$f":"expense13!E17","v":0},{"$f":"expense13!F17","v":0},{"$f":"expense13!G17","v":0},{"$f":"expense13!H17","v":0},{"$f":"expense13!I17","v":0},{"$f":"expense13!J17","v":0},{"$f":"expense13!K17","v":0},{"$f":"expense13!L17","v":0},{"$f":"expense13!M17","v":0},{"$f":"expense13!N17","v":0},0,null,null,null,null,null,null,0]
["Exp14","Sundry expenses",{"$f":"expense14!C17","v":0},{"$f":"expense14!D17","v":0},{"$f":"expense14!E17","v":0},{"$f":"expense14!F17","v":0},{"$f":"expense14!G17","v":0},{"$f":"expense14!H17","v":0},{"$f":"expense14!I17","v":0},{"$f":"expense14!J17","v":0},{"$f":"expense14!K17","v":0},{"$f":"expense14!L17","v":0},{"$f":"expense14!M17","v":0},{"$f":"expense14!N17","v":0},0,null,null,null,null,null,null,0]
["Exp15","Bank charges",{"$f":"expense15!C17","v":0},{"$f":"expense15!D17","v":0},{"$f":"expense15!E17","v":0},{"$f":"expense15!F17","v":0},{"$f":"expense15!G17","v":0},{"$f":"expense15!H17","v":0},{"$f":"expense15!I17","v":0},{"$f":"expense15!J17","v":0},{"$f":"expense15!K17","v":0},{"$f":"expense15!L17","v":0},{"$f":"expense15!M17","v":0},{"$f":"expense15!N17","v":0},0,null,null,null,null,null,null,0]
["Exp16","Bank loan interest",{"$f":"expense16!C17","v":0},{"$f":"expense16!D17","v":0},{"$f":"expense16!E17","v":0},{"$f":"expense16!F17","v":0},{"$f":"expense16!G17","v":0},{"$f":"expense16!H17","v":0},{"$f":"expense16!I17","v":0},{"$f":"expense16!J17","v":0},{"$f":"expense16!K17","v":0},{"$f":"expense16!L17","v":0},{"$f":"expense16!M17","v":0},{"$f":"expense16!N17","v":0},0,null,null,null,null,null,null,0]
["Exp17","spare17",{"$f":"expense17!C17","v":0},{"$f":"expense17!D17","v":0},{"$f":"expense17!E17","v":0},{"$f":"expense17!F17","v":0},{"$f":"expense17!G17","v":0},{"$f":"expense17!H17","v":0},{"$f":"expense17!I17","v":0},{"$f":"expense17!J17","v":0},{"$f":"expense17!K17","v":0},{"$f":"expense17!L17","v":0},{"$f":"expense17!M17","v":0},{"$f":"expense17!N17","v":0},0,null,null,null,null,null,null,0]
["Exp18","spare18",{"$f":"expense18!C17","v":0},{"$f":"expense18!D17","v":0},{"$f":"expense18!E17","v":0},{"$f":"expense18!F17","v":0},{"$f":"expense18!G17","v":0},{"$f":"expense18!H17","v":0},{"$f":"expense18!I17","v":0},{"$f":"expense18!J17","v":0},{"$f":"expense18!K17","v":0},{"$f":"expense18!L17","v":0},{"$f":"expense18!M17","v":0},{"$f":"expense18!N17","v":0},0,null,null,null,null,null,null,0]
["Exp19","spare19",{"$f":"expense19!C17","v":0},{"$f":"expense19!D17","v":0},{"$f":"expense19!E17","v":0},{"$f":"expense19!F17","v":0},{"$f":"expense19!G17","v":0},{"$f":"expense19!H17","v":0},{"$f":"expense19!I17","v":0},{"$f":"expense19!J17","v":0},{"$f":"expense19!K17","v":0},{"$f":"expense19!L17","v":0},{"$f":"expense19!M17","v":0},{"$f":"expense19!N17","v":0},0,null,null,null,null,null,null,0]
["Exp20","spare20",{"$f":"expense20!C17","v":0},{"$f":"expense20!D17","v":0},{"$f":"expense20!E17","v":0},{"$f":"expense20!F17","v":0},{"$f":"expense20!G17","v":0},{"$f":"expense20!H17","v":0},{"$f":"expense20!I17","v":0},{"$f":"expense20!J17","v":0},{"$f":"expense20!K17","v":0},{"$f":"expense20!L17","v":0},{"$f":"expense20!M17","v":0},{"$f":"expense20!N17","v":0},0,null,null,null,null,null,null,0]
["Exp21","spare21",{"$f":"expense21!C17","v":0},{"$f":"expense21!D17","v":0},{"$f":"expense21!E17","v":0},{"$f":"expense21!F17","v":0},{"$f":"expense21!G17","v":0},{"$f":"expense21!H17","v":0},{"$f":"expense21!I17","v":0},{"$f":"expense21!J17","v":0},{"$f":"expense21!K17","v":0},{"$f":"expense21!L17","v":0},{"$f":"expense21!M17","v":0},{"$f":"expense21!N17","v":0},0,null,null,null,null,null,null,0]
["Exp22","spare22",{"$f":"expense22!C17","v":0},{"$f":"expense22!D17","v":0},{"$f":"expense22!E17","v":0},{"$f":"expense22!F17","v":0},{"$f":"expense22!G17","v":0},{"$f":"expense22!H17","v":0},{"$f":"expense22!I17","v":0},{"$f":"expense22!J17","v":0},{"$f":"expense22!K17","v":0},{"$f":"expense22!L17","v":0},{"$f":"expense22!M17","v":0},{"$f":"expense22!N17","v":0},0,null,null,null,null,null,null,0]
["Exp23","spare23",{"$f":"expense23!C17","v":0},{"$f":"expense23!D17","v":0},{"$f":"expense23!E17","v":0},{"$f":"expense23!F17","v":0},{"$f":"expense23!G17","v":0},{"$f":"expense23!H17","v":0},{"$f":"expense23!I17","v":0},{"$f":"expense23!J17","v":0},{"$f":"expense23!K17","v":0},{"$f":"expense23!L17","v":0},{"$f":"expense23!M17","v":0},{"$f":"expense23!N17","v":0},0,null,null,null,null,null,null,0]
["Wag1","Net Wages",{"$f":"Wages!D20+'Wages-Simple'!D22","v":0},{"$f":"Wages!E20+'Wages-Simple'!E22","v":0},{"$f":"Wages!F20+'Wages-Simple'!F22","v":0},{"$f":"Wages!G20+'Wages-Simple'!G22","v":0},{"$f":"Wages!H20+'Wages-Simple'!H22","v":0},{"$f":"Wages!I20+'Wages-Simple'!I22","v":0},{"$f":"Wages!J20+'Wages-Simple'!J22","v":0},{"$f":"Wages!K20+'Wages-Simple'!K22","v":0},{"$f":"Wages!L20+'Wages-Simple'!L22","v":0},{"$f":"Wages!M20+'Wages-Simple'!M22","v":0},{"$f":"Wages!N20+'Wages-Simple'!N22","v":0},{"$f":"Wages!O20+'Wages-Simple'!O22","v":0},0,null,null,null,null,null,null,0]
["Wag1","PAYE",{"$f":"Wages!C18+'Wages-Simple'!D26+Journal!C24","v":0},{"$f":"Wages!D18+'Wages-Simple'!E26+Journal!D24","v":0},{"$f":"Wages!E18+'Wages-Simple'!F26+Journal!E24","v":0},{"$f":"Wages!F18+'Wages-Simple'!G26+Journal!F24","v":0},{"$f":"Wages!G18+'Wages-Simple'!H26+Journal!G24","v":0},{"$f":"Wages!H18+'Wages-Simple'!I26+Journal!H24","v":0},{"$f":"Wages!I18+'Wages-Simple'!J26+Journal!I24","v":0},{"$f":"Wages!J18+'Wages-Simple'!K26+Journal!J24","v":0},{"$f":"Wages!K18+'Wages-Simple'!L26+Journal!K24","v":0},{"$f":"Wages!L18+'Wages-Simple'!M26+Journal!L24","v":0},{"$f":"Wages!M18+'Wages-Simple'!N26+Journal!M24","v":0},{"$f":"Wages!N18+'Wages-Simple'!O26+Journal!N24","v":0},0,null,null,null,null,null,null,0]
["Wag1","Pension contributions",{"$f":"Wages!C16+'Wages-Simple'!D24","v":0},{"$f":"Wages!D16+'Wages-Simple'!E24","v":0},{"$f":"Wages!E16+'Wages-Simple'!F24","v":0},{"$f":"Wages!F16+'Wages-Simple'!G24","v":0},{"$f":"Wages!G16+'Wages-Simple'!H24","v":0},{"$f":"Wages!H16+'Wages-Simple'!I24","v":0},{"$f":"Wages!I16+'Wages-Simple'!J24","v":0},{"$f":"Wages!J16+'Wages-Simple'!K24","v":0},{"$f":"Wages!K16+'Wages-Simple'!L24","v":0},{"$f":"Wages!L16+'Wages-Simple'!M24","v":0},{"$f":"Wages!M16+'Wages-Simple'!N24","v":0},{"$f":"Wages!N16+'Wages-Simple'!O24","v":0},0,null,null,null,null,null,null,0]
["Exp24","spare24",{"$f":"expense24!C17","v":0},{"$f":"expense24!D17","v":0},{"$f":"expense24!E17","v":0},{"$f":"expense24!F17","v":0},{"$f":"expense24!G17","v":0},{"$f":"expense24!H17","v":0},{"$f":"expense24!I17","v":0},{"$f":"expense24!J17","v":0},{"$f":"expense24!K17","v":0},{"$f":"expense24!L17","v":0},{"$f":"expense24!M17","v":0},{"$f":"expense24!N17","v":0},0,null,null,null,null,null,null,0]
["Exp25","spare25",{"$f":"expense25!C17","v":0},{"$f":"expense25!D17","v":0},{"$f":"expense25!E17","v":0},{"$f":"expense25!F17","v":0},{"$f":"expense25!G17","v":0},{"$f":"expense25!H17","v":0},{"$f":"expense25!I17","v":0},{"$f":"expense25!J17","v":0},{"$f":"expense25!K17","v":0},{"$f":"expense25!L17","v":0},{"$f":"expense25!M17","v":0},{"$f":"expense25!N17","v":0},0,null,null,null,null,null,null,0]
["CrBkCh","Bank overdraft interest",{"$f":"'CrCard+bankChs'!C24","v":0},{"$f":"'CrCard+bankChs'!D24","v":{"$error":"#VALUE!"}},{"$f":"'CrCard+bankChs'!E24","v":{"$error":"#VALUE!"}},{"$f":"'CrCard+bankChs'!F24","v":{"$error":"#VALUE!"}},{"$f":"'CrCard+bankChs'!G24","v":{"$error":"#VALUE!"}},{"$f":"'CrCard+bankChs'!H24","v":{"$error":"#VALUE!"}},{"$f":"'CrCard+bankChs'!I24","v":{"$error":"#VALUE!"}},{"$f":"'CrCard+bankChs'!J24","v":{"$error":"#VALUE!"}},{"$f":"'CrCard+bankChs'!K24","v":{"$error":"#VALUE!"}},{"$f":"'CrCard+bankChs'!L24","v":{"$error":"#VALUE!"}},{"$f":"'CrCard+bankChs'!M24","v":{"$error":"#VALUE!"}},{"$f":"'CrCard+bankChs'!N24","v":{"$error":"#VALUE!"}},{"$error":"#VALUE!"}]
["CrBkCh","Credit card charges",{"$f":"'CrCard+bankChs'!C17","v":0},{"$f":"'CrCard+bankChs'!D17","v":0},{"$f":"'CrCard+bankChs'!E17","v":0},{"$f":"'CrCard+bankChs'!F17","v":0},{"$f":"'CrCard+bankChs'!G17","v":0},{"$f":"'CrCard+bankChs'!H17","v":0},{"$f":"'CrCard+bankChs'!I17","v":0},{"$f":"'CrCard+bankChs'!J17","v":0},{"$f":"'CrCard+bankChs'!K17","v":0},{"$f":"'CrCard+bankChs'!L17","v":0},{"$f":"'CrCard+bankChs'!M17","v":0},{"$f":"'CrCard+bankChs'!N17","v":0},0]
["Tax1","Corporation/Income Tax",null,{"$f":"'Tax1'!C41","v":0},{"$f":"'Tax1'!D41","v":0},{"$f":"'Tax1'!E41","v":0},{"$f":"'Tax1'!F41","v":0},{"$f":"'Tax1'!G41","v":0},{"$f":"'Tax1'!H41","v":0},{"$f":"'Tax1'!I41","v":0},{"$f":"'Tax1'!J41","v":0},{"$f":"'Tax1'!K41","v":0},{"$f":"'Tax1'!L41","v":0},{"$f":"'Tax1'!M41","v":0},0,null,null,null,null,null,null,0]
["Capex1","Capital expenditure",{"$f":"Capex1!D88","v":0},{"$f":"Capex1!E88","v":0},{"$f":"Capex1!F88","v":0},{"$f":"Capex1!G88","v":0},{"$f":"Capex1!H88","v":0},{"$f":"Capex1!I88","v":0},{"$f":"Capex1!J88","v":0},{"$f":"Capex1!K88","v":0},{"$f":"Capex1!L88","v":0},{"$f":"Capex1!M88","v":0},{"$f":"Capex1!N88","v":0},{"$f":"Capex1!O88","v":0},0,null,null,null,null,null,null,0]
["Draw1","Drawings/Directors loan Rep'ts",{"$f":"Draw1!C$19","v":0},{"$f":"Draw1!D$19","v":0},{"$f":"Draw1!E$19","v":0},{"$f":"Draw1!F$19","v":0},{"$f":"Draw1!G$19","v":0},{"$f":"Draw1!H$19","v":0},{"$f":"Draw1!I$19","v":0},{"$f":"Draw1!J$19","v":0},{"$f":"Draw1!K$19","v":0},{"$f":"Draw1!L$19","v":0},{"$f":"Draw1!M$19","v":0},{"$f":"Draw1!N$19","v":0},0,null,null,null,null,null,null,0]
["HP1","Loan / HP repayments",{"$f":"'HP1'!C45","v":0},{"$f":"'HP1'!D45","v":0},{"$f":"'HP1'!E45","v":0},{"$f":"'HP1'!F45","v":0},{"$f":"'HP1'!G45","v":0},{"$f":"'HP1'!H45","v":0},{"$f":"'HP1'!I45","v":0},{"$f":"'HP1'!J45","v":0},{"$f":"'HP1'!K45","v":0},{"$f":"'HP1'!L45","v":0},{"$f":"'HP1'!M45","v":0},{"$f":"'HP1'!N45","v":0},0,null,null,null,null,null,null,0]
["VAT","VAT Payable",{"$f":"IF(VATAccount!D26>0,0,-VATAccount!D26)","v":0},{"$f":"IF(VATAccount!E26>0,0,-VATAccount!E26)","v":0},{"$f":"IF(VATAccount!F26>0,0,-VATAccount!F26)","v":0},{"$f":"IF(VATAccount!G26>0,0,-VATAccount!G26)","v":0},{"$f":"IF(VATAccount!H26>0,0,-VATAccount!H26)","v":0},{"$f":"IF(VATAccount!I26>0,0,-VATAccount!I26)","v":0},{"$f":"IF(VATAccount!J26>0,0,-VATAccount!J26)","v":0},{"$f":"IF(VATAccount!K26>0,0,-VATAccount!K26)","v":0},{"$f":"IF(VATAccount!L26>0,0,-VATAccount!L26)","v":0},{"$f":"IF(VATAccount!M26>0,0,-VATAccount!M26)","v":0},{"$f":"IF(VATAccount!N26>0,0,-VATAccount!N26)","v":0},{"$f":"IF(VATAccount!O26>0,0,-VATAccount!O26)","v":0},0,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,0]
[null,"Cash flow",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Net Cash Movement",{"$f":"C10-C20","v":{"$error":"#VALUE!"}},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},null,null,null,null,null,null,{"$error":"#VALUE!"}]
[]
[null,"Opening Cash Balance",null,{"$f":"C65","v":0},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"}]
[]
[null,null,1,2,3,4,5,6,7,8,9,10,11,12]
[null,"Closing Cash Balance",{"$f":"C62+C60","v":{"$error":"#VALUE!"}},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"}]
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[null,"Overdraft Limit",{"$f":"-overdraftlimit","v":0},0,0,0,0,0,0,0,0,0,0,0]
[]
[]
[]
[null,"Warnings (There will be warning messages that appear below only if there are any detected inconsistencies)"]
["VAT",{"$f":"IF(AND(($O$18+$O$57)<>0,stdvat=0%),\"VAT rate is 0% but there are figures in the VAT Payable/Repayable Rows\",\"\")","v":""}]

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[null,{"$f":"cliname","v":0},"Profit and Loss Account"]
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["`"]
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[null,"    ",{"$f":"start_date","v":"2019-09-01"},{"$f":"EDATE(C8,1)","v":"2019-10-01"},{"$f":"EDATE(D8,1)","v":"2019-11-01"},{"$f":"EDATE(E8,1)","v":"2019-12-01"},"2020-01-01","2020-02-01","2020-03-01","2020-04-01","2020-05-01","2020-06-01","2020-07-01","2020-08-01",null,"Total"]
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["Sales","Sales",{"$f":"Salesinputcomplex!E195","v":0},{"$f":"Salesinputcomplex!F195","v":0},{"$f":"Salesinputcomplex!G195","v":0},{"$f":"Salesinputcomplex!H195","v":0},{"$f":"Salesinputcomplex!I195","v":0},{"$f":"Salesinputcomplex!J195","v":0},{"$f":"Salesinputcomplex!K195","v":0},{"$f":"Salesinputcomplex!L195","v":0},{"$f":"Salesinputcomplex!M195","v":0},{"$f":"Salesinputcomplex!N195","v":0},{"$f":"Salesinputcomplex!O195","v":0},{"$f":"Salesinputcomplex!P195","v":0},null,{"$f":"SUM(C11:N11)","v":0},null,null,null,null,null,{"$f":"COUNT(IF(C11:P11<>0, C11:P11))","v":0}]
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["Sales","Work in progress adjustment",{"$f":"-Salesinputcomplex!D31","v":0},{"$f":"-Salesinputcomplex!E31","v":0},{"$f":"-Salesinputcomplex!F31","v":0},{"$f":"-Salesinputcomplex!G31","v":0},{"$f":"-Salesinputcomplex!H31","v":0},{"$f":"-Salesinputcomplex!I31","v":0},{"$f":"-Salesinputcomplex!J31","v":0},{"$f":"-Salesinputcomplex!K31","v":0},{"$f":"-Salesinputcomplex!L31","v":0},{"$f":"-Salesinputcomplex!M31","v":0},{"$f":"-Salesinputcomplex!N31","v":0},{"$f":"-Salesinputcomplex!O31","v":0},null,{"$f":"SUM(C13:N13)","v":0},null,null,null,null,null,{"$f":"COUNT(IF(C13:P13<>0, C13:P13))","v":0}]
[null,null,{"$f":"C11+C13","v":0},{"$f":"D11+D13","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(C14:N14)","v":0},null,null,null,null,null,{"$f":"IF(V13=0,0,V11)","v":0}]
["Cos1","Less: Cost of Sales ",{"$f":"cosalescomplex!E39","v":0},{"$f":"cosalescomplex!F39","v":0},{"$f":"cosalescomplex!G39","v":0},{"$f":"cosalescomplex!H39","v":0},{"$f":"cosalescomplex!I39","v":0},{"$f":"cosalescomplex!J39","v":0},{"$f":"cosalescomplex!K39","v":0},{"$f":"cosalescomplex!L39","v":0},{"$f":"cosalescomplex!M39","v":0},{"$f":"cosalescomplex!N39","v":0},{"$f":"cosalescomplex!O39","v":0},{"$f":"cosalescomplex!P39","v":0},null,{"$f":"SUM(C15:N15)","v":0},null,null,null,null,null,{"$f":"IF(V14=0,0,V12)","v":0}]
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[null,"Gross Profit ",{"$f":"C14-C15","v":0},{"$f":"D14-D15","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(C17:N17)","v":0},null,null,null,null,null,{"$f":"IF(P17=P11,0,1)","v":0}]
[]
[null,"Gross Profit %",{"$f":"IFERROR(C17/C14,\" \")","v":" "},{"$f":"IFERROR(D17/D14,\" \")","v":" "}," "," "," "," "," "," "," "," "," "," ",null,{"$f":"IFERROR(P17/P11,\" \")","v":" "},null,null,null,null,null,{"$f":"V17","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"COUNT(IF(C20:P20<>0, C20:P20))","v":0}]
[null,"Less: Overheads",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(C21:N21)","v":0},null,null,null,null,null,{"$f":"COUNT(IF(C21:P21<>0, C21:P21))","v":0}]
["Exp1",{"$f":"CashFlow!$B$23","v":"Advertising"},{"$f":"expense1!C30","v":0},{"$f":"expense1!D30","v":0},{"$f":"expense1!E30","v":0},{"$f":"expense1!F30","v":0},{"$f":"expense1!G30","v":0},{"$f":"expense1!H30","v":0},{"$f":"expense1!I30","v":0},{"$f":"expense1!J30","v":0},{"$f":"expense1!K30","v":0},{"$f":"expense1!L30","v":0},{"$f":"expense1!M30","v":0},{"$f":"expense1!N30","v":0},null,0,null,null,null,null,null,{"$f":"COUNT(IF(C22:P22<>0, C22:P22))","v":0}]
["Exp2",{"$f":"CashFlow!$B24","v":"Utilities (gas, electric, water)"},{"$f":"expense2!C30","v":0},{"$f":"expense2!D30","v":0},{"$f":"expense2!E30","v":0},{"$f":"expense2!F30","v":0},{"$f":"expense2!G30","v":0},{"$f":"expense2!H30","v":0},{"$f":"expense2!I30","v":0},{"$f":"expense2!J30","v":0},{"$f":"expense2!K30","v":0},{"$f":"expense2!L30","v":0},{"$f":"expense2!M30","v":0},{"$f":"expense2!N30","v":0},null,0,null,null,null,null,null,{"$f":"COUNT(IF(C23:P23<>0, C23:P23))","v":0}]
["Exp3",{"$f":"CashFlow!$B25","v":"Rent"},{"$f":"expense3!C30","v":0},{"$f":"expense3!D30","v":0},{"$f":"expense3!E30","v":0},{"$f":"expense3!F30","v":0},{"$f":"expense3!G30","v":0},{"$f":"expense3!H30","v":0},{"$f":"expense3!I30","v":0},{"$f":"expense3!J30","v":0},{"$f":"expense3!K30","v":0},{"$f":"expense3!L30","v":0},{"$f":"expense3!M30","v":0},{"$f":"expense3!N30","v":0},null,0,null,null,null,null,null,{"$f":"COUNT(IF(C24:P24<>0, C24:P24))","v":0}]
["Exp4",{"$f":"CashFlow!$B26","v":"Rates and water"},{"$f":"expense4!C30","v":0},{"$f":"expense4!D30","v":0},{"$f":"expense4!E30","v":0},{"$f":"expense4!F30","v":0},{"$f":"expense4!G30","v":0},{"$f":"expense4!H30","v":0},{"$f":"expense4!I30","v":0},{"$f":"expense4!J30","v":0},{"$f":"expense4!K30","v":0},{"$f":"expense4!L30","v":0},{"$f":"expense4!M30","v":0},{"$f":"expense4!N30","v":0},null,0,null,null,null,null,null,{"$f":"COUNT(IF(C25:P25<>0, C25:P25))","v":0}]
["Exp5",{"$f":"CashFlow!$B27","v":"Telephone and internet"},{"$f":"expense5!C30","v":0},{"$f":"expense5!D30","v":0},{"$f":"expense5!E30","v":0},{"$f":"expense5!F30","v":0},{"$f":"expense5!G30","v":0},{"$f":"expense5!H30","v":0},{"$f":"expense5!I30","v":0},{"$f":"expense5!J30","v":0},{"$f":"expense5!K30","v":0},{"$f":"expense5!L30","v":0},{"$f":"expense5!M30","v":0},{"$f":"expense5!N30","v":0},null,0,null,null,null,null,null,{"$f":"COUNT(IF(C26:P26<>0, C26:P26))","v":0}]
["Exp6",{"$f":"CashFlow!$B28","v":"Advertising and marketing"},{"$f":"expense6!C30","v":0},{"$f":"expense6!D30","v":0},{"$f":"expense6!E30","v":0},{"$f":"expense6!F30","v":0},{"$f":"expense6!G30","v":0},{"$f":"expense6!H30","v":0},{"$f":"expense6!I30","v":0},{"$f":"expense6!J30","v":0},{"$f":"expense6!K30","v":0},{"$f":"expense6!L30","v":0},{"$f":"expense6!M30","v":0},{"$f":"expense6!N30","v":0},null,0,null,null,null,null,null,{"$f":"COUNT(IF(C27:P27<>0, C27:P27))","v":0}]
["Exp7",{"$f":"CashFlow!$B29","v":"Motor running costs"},{"$f":"expense7!C30+Journal!C13+Journal!C33","v":0},{"$f":"expense7!D30+Journal!D13+Journal!D33","v":0},{"$f":"expense7!E30+Journal!E13+Journal!E33","v":0},{"$f":"expense7!F30+Journal!F13+Journal!F33","v":0},{"$f":"expense7!G30+Journal!G13+Journal!G33","v":0},{"$f":"expense7!H30+Journal!H13+Journal!H33","v":0},{"$f":"expense7!I30+Journal!I13+Journal!I33","v":0},{"$f":"expense7!J30+Journal!J13+Journal!J33","v":0},{"$f":"expense7!K30+Journal!K13+Journal!K33","v":0},{"$f":"expense7!L30+Journal!L13+Journal!L33","v":0},{"$f":"expense7!M30+Journal!M13+Journal!M33","v":0},{"$f":"expense7!N30+Journal!N13+Journal!N33","v":0},null,0,null,null,null,null,null,{"$f":"COUNT(IF(C28:P28<>0, C28:P28))","v":0}]
["Exp8",{"$f":"CashFlow!$B30","v":"Insurance "},{"$f":"expense8!C30","v":0},{"$f":"expense8!D30","v":0},{"$f":"expense8!E30","v":0},{"$f":"expense8!F30","v":0},{"$f":"expense8!G30","v":0},{"$f":"expense8!H30","v":0},{"$f":"expense8!I30","v":0},{"$f":"expense8!J30","v":0},{"$f":"expense8!K30","v":0},{"$f":"expense8!L30","v":0},{"$f":"expense8!M30","v":0},{"$f":"expense8!N30","v":0},null,0,null,null,null,null,null,{"$f":"COUNT(IF(C29:P29<>0, C29:P29))","v":0}]
["Exp9",{"$f":"CashFlow!$B31","v":"Printing, stationery and postage"},{"$f":"expense9!C30","v":0},{"$f":"expense9!D30","v":0},{"$f":"expense9!E30","v":0},{"$f":"expense9!F30","v":0},{"$f":"expense9!G30","v":0},{"$f":"expense9!H30","v":0},{"$f":"expense9!I30","v":0},{"$f":"expense9!J30","v":0},{"$f":"expense9!K30","v":0},{"$f":"expense9!L30","v":0},{"$f":"expense9!M30","v":0},{"$f":"expense9!N30","v":0},null,0,null,null,null,null,null,{"$f":"COUNT(IF(C30:P30<>0, C30:P30))","v":0}]
["Exp10",{"$f":"CashFlow!$B32","v":"Leasing "},{"$f":"expense10!C30+Journal!C34","v":0},{"$f":"expense10!D30+Journal!D34","v":0},{"$f":"expense10!E30+Journal!E34","v":0},{"$f":"expense10!F30+Journal!F34","v":0},{"$f":"expense10!G30+Journal!G34","v":0},{"$f":"expense10!H30+Journal!H34","v":0},{"$f":"expense10!I30+Journal!I34","v":0},{"$f":"expense10!J30+Journal!J34","v":0},{"$f":"expense10!K30+Journal!K34","v":0},{"$f":"expense10!L30+Journal!L34","v":0},{"$f":"expense10!M30+Journal!M34","v":0},{"$f":"expense10!N30+Journal!N34","v":0},null,0,null,null,null,null,null,{"$f":"COUNT(IF(C31:P31<>0, C31:P31))","v":0}]
["Exp11",{"$f":"CashFlow!$B33","v":"Legal and professional fees"},{"$f":"expense11!C30","v":0},{"$f":"expense11!D30","v":0},{"$f":"expense11!E30","v":0},{"$f":"expense11!F30","v":0},{"$f":"expense11!G30","v":0},{"$f":"expense11!H30","v":0},{"$f":"expense11!I30","v":0},{"$f":"expense11!J30","v":0},{"$f":"expense11!K30","v":0},{"$f":"expense11!L30","v":0},{"$f":"expense11!M30","v":0},{"$f":"expense11!N30","v":0},null,0,null,null,null,null,null,{"$f":"COUNT(IF(C32:P32<>0, C32:P32))","v":0}]
["Wag1","Staff costs",{"$f":"Wages!D9+'Wages-Simple'!D9","v":0},{"$f":"Wages!E9+'Wages-Simple'!E9","v":0},{"$f":"Wages!F9+'Wages-Simple'!F9","v":0},{"$f":"Wages!G9+'Wages-Simple'!G9","v":0},{"$f":"Wages!H9+'Wages-Simple'!H9","v":0},{"$f":"Wages!I9+'Wages-Simple'!I9","v":0},{"$f":"Wages!J9+'Wages-Simple'!J9","v":0},{"$f":"Wages!K9+'Wages-Simple'!K9","v":0},{"$f":"Wages!L9+'Wages-Simple'!L9","v":0},{"$f":"Wages!M9+'Wages-Simple'!M9","v":0},{"$f":"Wages!N9+'Wages-Simple'!N9","v":0},{"$f":"Wages!O9+'Wages-Simple'!O9","v":0},null,{"$f":"SUM(C33:N33)","v":0},null,null,null,null,null,{"$f":"COUNT(IF(C33:P33<>0, C33:P33))","v":0}]
["Wag1","Employer NI and Pension",{"$f":"Wages!D11+Wages!D13+'Wages-Simple'!D11+'Wages-Simple'!D13-ERsallceSummarymth1+Journal!C21","v":0},{"$f":"Wages!E11+Wages!E13+'Wages-Simple'!E11+'Wages-Simple'!E13-ERsallceSummarymth1+Journal!D21","v":0},{"$f":"Wages!F11+Wages!F13+'Wages-Simple'!F11+'Wages-Simple'!F13-ERsallceSummarymth1+Journal!E21","v":0},{"$f":"Wages!G11+Wages!G13+'Wages-Simple'!G11+'Wages-Simple'!G13-ERsallceSummarymth1+Journal!F21","v":0},{"$f":"Wages!H11+Wages!H13+'Wages-Simple'!H11+'Wages-Simple'!H13-ERsallceSummarymth1+Journal!G21","v":0},{"$f":"Wages!I11+Wages!I13+'Wages-Simple'!I11+'Wages-Simple'!I13-ERsallceSummarymth1+Journal!H21","v":0},{"$f":"Wages!J11+Wages!J13+'Wages-Simple'!J11+'Wages-Simple'!J13-ERsallceSummarymth1+Journal!I21","v":0},{"$f":"Wages!K11+Wages!K13+'Wages-Simple'!K11+'Wages-Simple'!K13-ERsallceSummarymth1+Journal!J21","v":0},{"$f":"Wages!L11+Wages!L13+'Wages-Simple'!L11+'Wages-Simple'!L13-ERsallceSummarymth1+Journal!K21","v":0},{"$f":"Wages!M11+Wages!M13+'Wages-Simple'!M11+'Wages-Simple'!M13-ERsallceSummarymth1+Journal!L21","v":0},{"$f":"Wages!N11+Wages!N13+'Wages-Simple'!N11+'Wages-Simple'!N13-ERsallceSummarymth1+Journal!M21","v":0},{"$f":"Wages!O11+Wages!O13+'Wages-Simple'!O11+'Wages-Simple'!O13-ERsallceSummarymth1+Journal!N21","v":0},null,0,null,null,null,null,null,{"$f":"COUNT(IF(C34:P34<>0, C34:P34))","v":0}]
["Exp12",{"$f":"CashFlow!$B34","v":"Repairs and renewals"},{"$f":"expense12!C30","v":0},{"$f":"expense12!D30","v":0},{"$f":"expense12!E30","v":0},{"$f":"expense12!F30","v":0},{"$f":"expense12!G30","v":0},{"$f":"expense12!H30","v":0},{"$f":"expense12!I30","v":0},{"$f":"expense12!J30","v":0},{"$f":"expense12!K30","v":0},{"$f":"expense12!L30","v":0},{"$f":"expense12!M30","v":0},{"$f":"expense12!N30","v":0},null,0,null,null,null,null,null,{"$f":"COUNT(IF(C35:P35<>0, C35:P35))","v":0}]
["Exp13",{"$f":"CashFlow!$B35","v":"IT Costs"},{"$f":"expense13!C30","v":0},{"$f":"expense13!D30","v":0},{"$f":"expense13!E30","v":0},{"$f":"expense13!F30","v":0},{"$f":"expense13!G30","v":0},{"$f":"expense13!H30","v":0},{"$f":"expense13!I30","v":0},{"$f":"expense13!J30","v":0},{"$f":"expense13!K30","v":0},{"$f":"expense13!L30","v":0},{"$f":"expense13!M30","v":0},{"$f":"expense13!N30","v":0},null,0,null,null,null,null,null,{"$f":"COUNT(IF(C36:P36<>0, C36:P36))","v":0}]
["Exp14",{"$f":"CashFlow!$B36","v":"Sundry expenses"},{"$f":"expense14!C30","v":0},{"$f":"expense14!D30","v":0},{"$f":"expense14!E30","v":0},{"$f":"expense14!F30","v":0},{"$f":"expense14!G30","v":0},{"$f":"expense14!H30","v":0},{"$f":"expense14!I30","v":0},{"$f":"expense14!J30","v":0},{"$f":"expense14!K30","v":0},{"$f":"expense14!L30","v":0},{"$f":"expense14!M30","v":0},{"$f":"expense14!N30","v":0},null,0,null,null,null,null,null,{"$f":"COUNT(IF(C37:P37<>0, C37:P37))","v":0}]
["Exp15",{"$f":"CashFlow!$B37","v":"Bank charges"},{"$f":"expense15!C30","v":0},{"$f":"expense15!D30","v":0},{"$f":"expense15!E30","v":0},{"$f":"expense15!F30","v":0},{"$f":"expense15!G30","v":0},{"$f":"expense15!H30","v":0},{"$f":"expense15!I30","v":0},{"$f":"expense15!J30","v":0},{"$f":"expense15!K30","v":0},{"$f":"expense15!L30","v":0},{"$f":"expense15!M30","v":0},{"$f":"expense15!N30","v":0},null,0,null,null,null,null,null,{"$f":"COUNT(IF(C38:P38<>0, C38:P38))","v":0}]
["Exp16",{"$f":"CashFlow!$B38","v":"Bank loan interest"},{"$f":"expense16!C30","v":0},{"$f":"expense16!D30","v":0},{"$f":"expense16!E30","v":0},{"$f":"expense16!F30","v":0},{"$f":"expense16!G30","v":0},{"$f":"expense16!H30","v":0},{"$f":"expense16!I30","v":0},{"$f":"expense16!J30","v":0},{"$f":"expense16!K30","v":0},{"$f":"expense16!L30","v":0},{"$f":"expense16!M30","v":0},{"$f":"expense16!N30","v":0},null,0,null,null,null,null,null,{"$f":"COUNT(IF(C39:P39<>0, C39:P39))","v":0}]
["Exp17",{"$f":"CashFlow!$B39","v":"spare17"},{"$f":"expense17!C30","v":0},{"$f":"expense17!D30","v":0},{"$f":"expense17!E30","v":0},{"$f":"expense17!F30","v":0},{"$f":"expense17!G30","v":0},{"$f":"expense17!H30","v":0},{"$f":"expense17!I30","v":0},{"$f":"expense17!J30","v":0},{"$f":"expense17!K30","v":0},{"$f":"expense17!L30","v":0},{"$f":"expense17!M30","v":0},{"$f":"expense17!N30","v":0},null,0,null,null,null,null,null,{"$f":"COUNT(IF(C40:P40<>0, C40:P40))","v":0}]
["Exp18",{"$f":"CashFlow!$B40","v":"spare18"},{"$f":"expense18!C30","v":0},{"$f":"expense18!D30","v":0},{"$f":"expense18!E30","v":0},{"$f":"expense18!F30","v":0},{"$f":"expense18!G30","v":0},{"$f":"expense18!H30","v":0},{"$f":"expense18!I30","v":0},{"$f":"expense18!J30","v":0},{"$f":"expense18!K30","v":0},{"$f":"expense18!L30","v":0},{"$f":"expense18!M30","v":0},{"$f":"expense18!N30","v":0},null,0,null,null,null,null,null,{"$f":"COUNT(IF(C41:P41<>0, C41:P41))","v":0}]
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[]
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[]
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[]
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[]
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[]
[null,null,"Current Assets"]
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[]
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[]
[null,null,"Capital"]
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[null,null,"Introduced",null,null,null,null,{"$f":"Capint","v":0}]
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[]
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{"sheet":"Graphs","index":8,"n_rows":10,"n_cols":29,"rows_kept":10,"cut":false,"hidden":false,"merged":[]}
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[]
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[]
[null,{"$f":"Salesinputcomplex!$A$94","v":"     Product 4"},{"$f":"IF(whatifsalespercent<>0,((Salesinputcomplex!D95*(1+whatifsalespercent)*VAT_Exclusive_percent)+(Salesinputcomplex!D96*(1+whatifsalespercent))),Salesinputcomplex!D95*VAT_Exclusive_percent+Salesinputcomplex!D96)","v":0},{"$f":"IF(whatifsalespercent<>0,((Salesinputcomplex!E95*(1+whatifsalespercent)*VAT_Exclusive_percent)+(Salesinputcomplex!E96*(1+whatifsalespercent))),Salesinputcomplex!E95*VAT_Exclusive_percent+Salesinputcomplex!E96)","v":0},{"$f":"IF(whatifsalespercent<>0,((Salesinputcomplex!F95*(1+whatifsalespercent)*VAT_Exclusive_percent)+(Salesinputcomplex!F96*(1+whatifsalespercent))),Salesinputcomplex!F95*VAT_Exclusive_percent+Salesinputcomplex!F96)","v":0},{"$f":"IF(whatifsalespercent<>0,((Salesinputcomplex!G95*(1+whatifsalespercent)*VAT_Exclusive_percent)+(Salesinputcomplex!G96*(1+whatifsalespercent))),Salesinputcomplex!G95*VAT_Exclusive_percent+Salesinputcomplex!G96)","v":0},{"$f":"IF(whatifsalespercent<>0,((Salesinputcomplex!H95*(1+whatifsalespercent)*VAT_Exclusive_percent)+(Salesinputcomplex!H96*(1+whatifsalespercent))),Salesinputcomplex!H95*VAT_Exclusive_percent+Salesinputcomplex!H96)","v":0},{"$f":"IF(whatifsalespercent<>0,((Salesinputcomplex!I95*(1+whatifsalespercent)*VAT_Exclusive_percent)+(Salesinputcomplex!I96*(1+whatifsalespercent))),Salesinputcomplex!I95*VAT_Exclusive_percent+Salesinputcomplex!I96)","v":0},{"$f":"IF(whatifsalespercent<>0,((Salesinputcomplex!J95*(1+whatifsalespercent)*VAT_Exclusive_percent)+(Salesinputcomplex!J96*(1+whatifsalespercent))),Salesinputcomplex!J95*VAT_Exclusive_percent+Salesinputcomplex!J96)","v":0},{"$f":"IF(whatifsalespercent<>0,((Salesinputcomplex!K95*(1+whatifsalespercent)*VAT_Exclusive_percent)+(Salesinputcomplex!K96*(1+whatifsalespercent))),Salesinputcomplex!K95*VAT_Exclusive_percent+Salesinputcomplex!K96)","v":0},{"$f":"IF(whatifsalespercent<>0,((Salesinputcomplex!L95*(1+whatifsalespercent)*VAT_Exclusive_percent)+(Salesinputcomplex!L96*(1+whatifsalespercent))),Salesinputcomplex!L95*VAT_Exclusive_percent+Salesinputcomplex!L96)","v":0},{"$f":"IF(whatifsalespercent<>0,((Salesinputcomplex!M95*(1+whatifsalespercent)*VAT_Exclusive_percent)+(Salesinputcomplex!M96*(1+whatifsalespercent))),Salesinputcomplex!M95*VAT_Exclusive_percent+Salesinputcomplex!M96)","v":0},{"$f":"IF(whatifsalespercent<>0,((Salesinputcomplex!N95*(1+whatifsalespercent)*VAT_Exclusive_percent)+(Salesinputcomplex!N96*(1+whatifsalespercent))),Salesinputcomplex!N95*VAT_Exclusive_percent+Salesinputcomplex!N96)","v":0},{"$f":"IF(whatifsalespercent<>0,((Salesinputcomplex!O95*(1+whatifsalespercent)*VAT_Exclusive_percent)+(Salesinputcomplex!O96*(1+whatifsalespercent))),Salesinputcomplex!O95*VAT_Exclusive_percent+Salesinputcomplex!O96)","v":0},null,{"$f":"SUM(C27:O27)","v":0},null,null,null,null,null,{"$f":"P27+P28","v":0}]
[null,"Cost of Sales ",{"$f":"IF(AND(whatifsalespercent<>0,whatifvariable=2),(cosalescomplex!E69*(1+whatifsalespercent))*(VAT_Exclusive_percent)+cosalescomplex!E70*(1+whatifsalespercent),(cosalescomplex!E69*(VAT_Exclusive_percent))+cosalescomplex!E70)","v":0},{"$f":"IF(AND(whatifsalespercent<>0,whatifvariable=2),(cosalescomplex!F69*(1+whatifsalespercent))*(VAT_Exclusive_percent)+cosalescomplex!F70*(1+whatifsalespercent),(cosalescomplex!F69*(VAT_Exclusive_percent))+cosalescomplex!F70)","v":0},{"$f":"IF(AND(whatifsalespercent<>0,whatifvariable=2),(cosalescomplex!G69*(1+whatifsalespercent))*(VAT_Exclusive_percent)+cosalescomplex!G70*(1+whatifsalespercent),(cosalescomplex!G69*(VAT_Exclusive_percent))+cosalescomplex!G70)","v":0},{"$f":"IF(AND(whatifsalespercent<>0,whatifvariable=2),(cosalescomplex!H69*(1+whatifsalespercent))*(VAT_Exclusive_percent)+cosalescomplex!H70*(1+whatifsalespercent),(cosalescomplex!H69*(VAT_Exclusive_percent))+cosalescomplex!H70)","v":0},{"$f":"IF(AND(whatifsalespercent<>0,whatifvariable=2),(cosalescomplex!I69*(1+whatifsalespercent))*(VAT_Exclusive_percent)+cosalescomplex!I70*(1+whatifsalespercent),(cosalescomplex!I69*(VAT_Exclusive_percent))+cosalescomplex!I70)","v":0},{"$f":"IF(AND(whatifsalespercent<>0,whatifvariable=2),(cosalescomplex!J69*(1+whatifsalespercent))*(VAT_Exclusive_percent)+cosalescomplex!J70*(1+whatifsalespercent),(cosalescomplex!J69*(VAT_Exclusive_percent))+cosalescomplex!J70)","v":0},{"$f":"IF(AND(whatifsalespercent<>0,whatifvariable=2),(cosalescomplex!K69*(1+whatifsalespercent))*(VAT_Exclusive_percent)+cosalescomplex!K70*(1+whatifsalespercent),(cosalescomplex!K69*(VAT_Exclusive_percent))+cosalescomplex!K70)","v":0},{"$f":"IF(AND(whatifsalespercent<>0,whatifvariable=2),(cosalescomplex!L69*(1+whatifsalespercent))*(VAT_Exclusive_percent)+cosalescomplex!L70*(1+whatifsalespercent),(cosalescomplex!L69*(VAT_Exclusive_percent))+cosalescomplex!L70)","v":0},{"$f":"IF(AND(whatifsalespercent<>0,whatifvariable=2),(cosalescomplex!M69*(1+whatifsalespercent))*(VAT_Exclusive_percent)+cosalescomplex!M70*(1+whatifsalespercent),(cosalescomplex!M69*(VAT_Exclusive_percent))+cosalescomplex!M70)","v":0},{"$f":"IF(AND(whatifsalespercent<>0,whatifvariable=2),(cosalescomplex!N69*(1+whatifsalespercent))*(VAT_Exclusive_percent)+cosalescomplex!N70*(1+whatifsalespercent),(cosalescomplex!N69*(VAT_Exclusive_percent))+cosalescomplex!N70)","v":0},{"$f":"IF(AND(whatifsalespercent<>0,whatifvariable=2),(cosalescomplex!O69*(1+whatifsalespercent))*(VAT_Exclusive_percent)+cosalescomplex!O70*(1+whatifsalespercent),(cosalescomplex!O69*(VAT_Exclusive_percent))+cosalescomplex!O70)","v":0},{"$f":"IF(AND(whatifsalespercent<>0,whatifvariable=2),(cosalescomplex!P69*(1+whatifsalespercent))*(VAT_Exclusive_percent)+cosalescomplex!P70*(1+whatifsalespercent),(cosalescomplex!P69*(VAT_Exclusive_percent))+cosalescomplex!P70)","v":0},null,{"$f":"SUM(C28:N28)","v":0}]
[null,"Gross Profit ",{"$f":"C27-C28","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(C29:N29)","v":0}]
[null,"Gross Profit %",{"$f":"IFERROR(C29/C27,\" \")","v":" "}," "," "," "," "," "," "," "," "," "," "," ",null,{"$f":"IFERROR(P29/P27,\" \")","v":" "}]
[]
[null,{"$f":"Salesinputcomplex!$A$98","v":"    Product 5"},{"$f":"IF(whatifsalespercent<>0,((Salesinputcomplex!D99*(1+whatifsalespercent)*VAT_Exclusive_percent)+(Salesinputcomplex!D100*(1+whatifsalespercent))),Salesinputcomplex!D99*VAT_Exclusive_percent+Salesinputcomplex!D100)","v":0},{"$f":"IF(whatifsalespercent<>0,((Salesinputcomplex!E99*(1+whatifsalespercent)*VAT_Exclusive_percent)+(Salesinputcomplex!E100*(1+whatifsalespercent))),Salesinputcomplex!E99*VAT_Exclusive_percent+Salesinputcomplex!E100)","v":0},{"$f":"IF(whatifsalespercent<>0,((Salesinputcomplex!F99*(1+whatifsalespercent)*VAT_Exclusive_percent)+(Salesinputcomplex!F100*(1+whatifsalespercent))),Salesinputcomplex!F99*VAT_Exclusive_percent+Salesinputcomplex!F100)","v":0},{"$f":"IF(whatifsalespercent<>0,((Salesinputcomplex!G99*(1+whatifsalespercent)*VAT_Exclusive_percent)+(Salesinputcomplex!G100*(1+whatifsalespercent))),Salesinputcomplex!G99*VAT_Exclusive_percent+Salesinputcomplex!G100)","v":0},{"$f":"IF(whatifsalespercent<>0,((Salesinputcomplex!H99*(1+whatifsalespercent)*VAT_Exclusive_percent)+(Salesinputcomplex!H100*(1+whatifsalespercent))),Salesinputcomplex!H99*VAT_Exclusive_percent+Salesinputcomplex!H100)","v":0},{"$f":"IF(whatifsalespercent<>0,((Salesinputcomplex!I99*(1+whatifsalespercent)*VAT_Exclusive_percent)+(Salesinputcomplex!I100*(1+whatifsalespercent))),Salesinputcomplex!I99*VAT_Exclusive_percent+Salesinputcomplex!I100)","v":0},{"$f":"IF(whatifsalespercent<>0,((Salesinputcomplex!J99*(1+whatifsalespercent)*VAT_Exclusive_percent)+(Salesinputcomplex!J100*(1+whatifsalespercent))),Salesinputcomplex!J99*VAT_Exclusive_percent+Salesinputcomplex!J100)","v":0},{"$f":"IF(whatifsalespercent<>0,((Salesinputcomplex!K99*(1+whatifsalespercent)*VAT_Exclusive_percent)+(Salesinputcomplex!K100*(1+whatifsalespercent))),Salesinputcomplex!K99*VAT_Exclusive_percent+Salesinputcomplex!K100)","v":0},{"$f":"IF(whatifsalespercent<>0,((Salesinputcomplex!L99*(1+whatifsalespercent)*VAT_Exclusive_percent)+(Salesinputcomplex!L100*(1+whatifsalespercent))),Salesinputcomplex!L99*VAT_Exclusive_percent+Salesinputcomplex!L100)","v":0},{"$f":"IF(whatifsalespercent<>0,((Salesinputcomplex!M99*(1+whatifsalespercent)*VAT_Exclusive_percent)+(Salesinputcomplex!M100*(1+whatifsalespercent))),Salesinputcomplex!M99*VAT_Exclusive_percent+Salesinputcomplex!M100)","v":0},{"$f":"IF(whatifsalespercent<>0,((Salesinputcomplex!N99*(1+whatifsalespercent)*VAT_Exclusive_percent)+(Salesinputcomplex!N100*(1+whatifsalespercent))),Salesinputcomplex!N99*VAT_Exclusive_percent+Salesinputcomplex!N100)","v":0},{"$f":"IF(whatifsalespercent<>0,((Salesinputcomplex!O99*(1+whatifsalespercent)*VAT_Exclusive_percent)+(Salesinputcomplex!O100*(1+whatifsalespercent))),Salesinputcomplex!O99*VAT_Exclusive_percent+Salesinputcomplex!O100)","v":0},null,{"$f":"SUM(C32:O32)","v":0},null,null,null,null,null,{"$f":"P32+P33","v":0}]
[null,"Cost of Sales ",{"$f":"IF(AND(whatifsalespercent<>0,whatifvariable=2),(cosalescomplex!E73*(1+whatifsalespercent))*(VAT_Exclusive_percent)+cosalescomplex!E74*(1+whatifsalespercent),(cosalescomplex!E73*(VAT_Exclusive_percent))+cosalescomplex!E74)","v":0},{"$f":"cosalescomplex!F73*(VAT_Exclusive_percent)+cosalescomplex!F74","v":0},{"$f":"cosalescomplex!G73*(VAT_Exclusive_percent)+cosalescomplex!G74","v":0},{"$f":"cosalescomplex!H73*(VAT_Exclusive_percent)+cosalescomplex!H74","v":0},{"$f":"cosalescomplex!I73*(VAT_Exclusive_percent)+cosalescomplex!I74","v":0},{"$f":"cosalescomplex!J73*(VAT_Exclusive_percent)+cosalescomplex!J74","v":0},{"$f":"cosalescomplex!K73*(VAT_Exclusive_percent)+cosalescomplex!K74","v":0},{"$f":"cosalescomplex!L73*(VAT_Exclusive_percent)+cosalescomplex!L74","v":0},{"$f":"cosalescomplex!M73*(VAT_Exclusive_percent)+cosalescomplex!M74","v":0},{"$f":"cosalescomplex!N73*(VAT_Exclusive_percent)+cosalescomplex!N74","v":0},{"$f":"cosalescomplex!O73*(VAT_Exclusive_percent)+cosalescomplex!O74","v":0},{"$f":"cosalescomplex!P73*(VAT_Exclusive_percent)+cosalescomplex!P74","v":0},null,{"$f":"SUM(C33:N33)","v":0}]
[null,"Gross Profit ",{"$f":"C32-C33","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(C34:N34)","v":0}]
[null,"Gross Profit %",{"$f":"IFERROR(C34/C32,\" \")","v":" "}," "," "," "," "," "," "," "," "," "," "," ",null,{"$f":"IFERROR(P34/P32,\" \")","v":" "}]

{"sheet":"Salesinputcomplex","index":11,"n_rows":198,"n_cols":26,"rows_kept":198,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"opening drs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"sales",null,null,{"$f":"sales_input_type","v":1}]
["There are two potential areas to enter Sales - General Sales in first section and Product Sales in second section - hide unwanted sections using the macro buttons above",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(O16<>0),\"WARNING - there are still opening debtor balances - check this\",\"\")","v":""}]
[null,null,null,{"$f":"CashFlow!$B$11","v":"Sales"}]
[]
["Opening Debtors","common to both sales scenarios ",null,null,"Ignore this section if there are no \"opening balances\""]
[]
[null,null,null,1,2,3,4,5,6,7,8,9,10,11,12]
[]
["Opening Balance Debtors",null,null,null,{"$f":"D16","v":0},{"$f":"IF(F$21=1,,E16)","v":0},{"$f":"IF(G$21=1,,F16)","v":0},{"$f":"IF(H$21=1,,G16)","v":0},{"$f":"IF(I$21=1,,H16)","v":0},{"$f":"IF(J$21=1,,I16)","v":0},{"$f":"IF(K$21=1,,J16)","v":0},{"$f":"IF(L$21=1,,K16)","v":0},{"$f":"IF(M$21=1,,L16)","v":0},{"$f":"IF(N$21=1,,M16)","v":0},{"$f":"IF(O$21=1,,N16)","v":0}]
[" "]
["Paid in Month (manually enter for all months)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D12:P12)","v":0}]
[]
["Bad debt written off",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D14:P14)","v":0}]
[]
["Closing Debtors from opening balances ",null,null,{"$f":"opbaldebtors-D12-D14","v":0},{"$f":"E10-E12-E14","v":0},{"$f":"F10-F12-F14","v":0},0,0,0,0,0,0,0,0,0]
[]
[]
["Work in Progress Section ","only complete if there is work in progress to adjust",null,null,null,"Enter base sales figures in here - What If percentage movements will be adjusted above"]
[]
[null,null,null,1,2,3,4,5,6,7,8,9,10,11,12]
["Work in Progress"]
["Work Done exc VAT",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D23:P23)","v":0}]
["Recovery % ",1,null,{"$f":"wiprecoverypercent","v":1},1,1,1,1,1,1,1,1,1,1,1]
["Recovery",null,null,{"$f":"D23*D24","v":0},{"$f":"E23*E24","v":0},0,0,0,0,0,0,0,0,0,0]
["Opening Work in progress",null,null,null,{"$f":"D27","v":0},{"$f":"E27","v":0},0,0,0,0,0,0,0,0,0]
["Closing Work in Progress",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"-HLOOKUP(monthno,D21:O27,7)","v":0},"Wipbs"]
[]
["Invoiced - carried to section below",null,"A",{"$f":"D25+D26-D27","v":0},{"$f":"E25+E26-E27","v":0},0,0,0,0,0,0,0,0,0,0]
["to which VAT will be added "]
["Profit and Loss - adjustment",null,null,{"$f":"D26-D27","v":0},{"$f":"E26-E27","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D31:P31)","v":0}]
[]
["Complete either first or second section below"]
["Section  One - General Sales ",null,null,1,2,3,4,5,6,7,8,9,10,11,12]
["Reserved for What if?",null,{"$f":"IF(whatifsalespercent<>0,\"What if % adj\",\"\")","v":""},{"$f":"IF(whatifsalespercent<>1,1+whatifsalespercent,\"1\")","v":1},1,1,1,1,1,1,1,1,1,1,1]
["Std rate invoices gross",null,"B",{"$f":"(D29*stdvat+D29)*D35","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D36:P36)","v":0}]
["Zero rate invoices",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D37:P37)","v":0},null,"Summary"]
["Total",null,{"$f":"IF(whatifsalespercent<>0,\"As adjusted\",\"\")","v":""},{"$f":"SUM(D36:D37)*D35","v":0},{"$f":"SUM(E36:E37)*E35","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D38:P38)","v":0},null,"Opening Drs"]
["Debtors b/fwd",null,null,null,{"$f":"D43","v":0},{"$f":"E43","v":0},0,0,0,0,0,0,0,0,0,null,null,null,"Invoices service",null,null,{"$f":"Q38","v":0}]
["Bad debts",null,null,{"$f":"-E172","v":0},{"$f":"-F172","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D40:P40)","v":0},null,"Paid Service",null,null,null,{"$f":"Q41","v":0}]
["Paid sales",null,null,{"$f":"-E173","v":0},{"$f":"-F173","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D41:P41)","v":0},null,"Closing Debtors service",null,null,null,{"$f":"O43","v":0}]
[null,null,null,1,2,3,4,5,6,7,8,9,10,11,12,null,null,null,"Bad Debts",null,null,null,{"$f":"Q40","v":0}]
["Total Debtors - Balance Sheet",null,null,{"$f":"D38-D40-D41","v":0},{"$f":"E39+E38-E40-E41","v":0},{"$f":"F39+F38-F40-F41","v":0},0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,{"$f":"SUM(V39:V42)","v":0},{"$f":"SUM(W39:W42)","v":0}]
[]
["Vat on invoices",null,null,{"$f":"D36*(1-VAT_Exclusive_percent)*D35","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D45:P45)","v":0}]
[]
["Vat Element to VAT Account",null,null,{"$f":"D45","v":0},{"$f":"E45","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D47:P47)","v":0}]
[]
["Profit and Loss",null,null,{"$f":"D38-D47","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D49:P49)","v":0}]
[]
[]
[]
[]
["Section  Two - Product/Department type ",null,null,1,2,3,4,5,6,7,8,9,10,11,12]
["Reserved for What if?",null,{"$f":"IF(whatifsalespercent<>0,\"What if % adj\",\"\")","v":""},{"$f":"1+whatifsalespercent","v":1},1,1,1,1,1,1,1,1,1,1,1]
["Opening debtors  Product line sales",null,null,null,{"$f":"IF(E$44=1,,D67)","v":0},0,0,0,0,0,0,0,0,0,0]
[]
["Sales by Product Line - Enter in table below  - do not enter here"]
["Std rate invoices gross",null,{"$f":"IF(whatifsalespercent<>0,\"As adjusted\",\"\")","v":""},{"$f":"D102*D55","v":0},{"$f":"E102*E55","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D59:P59)","v":0}]
["Zero rate invoices",null,{"$f":"IF(whatifsalespercent<>0,\"As adjusted\",\"\")","v":""},{"$f":"D103*D55","v":0},{"$f":"E103*E55","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D60:P60)","v":0}]
["Total",null,null,{"$f":"D59+D60","v":0},{"$f":"E59+E60","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D61:P61)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(V58:V61)","v":0},{"$f":"SUM(W58:W61)","v":0}]
[]
["Paid Product Line sales",null,null,{"$f":"D143","v":0},{"$f":"E143","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(D64:P64)","v":0}]
["Bad Debts  -product line sales",null,null,{"$f":"D142","v":0},{"$f":"E142","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(D65:P65)","v":0}]
[]
["Closing Debtors - product line sales",null,null,{"$f":"D56+D61+D64+D65","v":0},{"$f":"E56+E61+E64+E65","v":0},0,0,0,0,0,0,0,0,0,0,0]
[null,null,null,1,2,3,4,5,6,7,8,9,10,11,12]
["Total Debtors - Balance Sheet",null,null,{"$f":"D67","v":0},{"$f":"E67","v":0},0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,{"$f":"HLOOKUP(monthno,D68:O69,2)","v":0}]
[]
["Vat on invoices",null,null,{"$f":"D59*(1-VAT_Exclusive_percent)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D71:P71)","v":0}]
[]
["Vat Element to VAT Account",null,null,{"$f":"D72+D71","v":0},{"$f":"E72+E71","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D73:P73)","v":0}]
[]
["Profit and Loss",null,null,{"$f":"D61-D73","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D75:P75)","v":0}]
[]
[]
["Second Sales Section  - Product type "]
[]
["Sales by Product Line - data entry",null,"GP %","Enter base sales figures in here - What If percentage movements will be adjusted above"]
[]
["    Product 1"]
["Std rate invoices gross",null,0.4,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D83:P83)","v":0}]
["Zero rate invoices",null,{"$f":"C83","v":0.4},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D84:P84)","v":0}]
[]
["    Product 2"]
["Std rate invoices gross",null,0.25,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D87:P87)","v":0}]
["Zero rate invoices",null,{"$f":"C87","v":0.25},null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[]
["    Product 3"]
["Std rate invoices gross",null,0.2,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D91:P91)","v":0}]
["Zero rate invoices",null,{"$f":"C91","v":0.2},null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[]
["     Product 4"]
["Std rate invoices gross",null,0.1,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D95:P95)","v":0}]
["Zero rate invoices",null,{"$f":"C95","v":0.1},null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[]
["    Product 5"]
["Std rate invoices gross",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D99:P99)","v":0}]
["Zero rate invoices",null,{"$f":"C99","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[]
["Total Gross",null,null,{"$f":"D83+D87+D91+D95+D99","v":0},{"$f":"E83+E87+E91+E95+E99","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
["Total Zero rate",null,null,{"$f":"D84+D88+D92+D96+D100","v":0},{"$f":"E84+E88+E92+E96+E100","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[]
[]
[]
[]
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["Workings Section Below - No data entry"]
[]
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[]
["Calculation section - departmental ",null,null,null,1,2,3,4,5,6,7,8,9,10,11,12]
[null,null,"Section 2","Total "]
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[]
[null,"bad debts ",{"$f":"baddebtpercent","v":0.05}]
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[null,"Opening Debtors",null,null,null,{"$f":"E144","v":0},{"$f":"F144","v":0},0,0,0,0,0,0,0,0,0]
[null,"Sales",null,null,{"$f":"D122","v":0},{"$f":"D123","v":0},{"$f":"D124","v":0},{"$f":"D125","v":0},{"$f":"D126","v":0},{"$f":"D127","v":0},{"$f":"D128","v":0},{"$f":"D129","v":0},{"$f":"D130","v":0},{"$f":"D131","v":0},{"$f":"D132","v":0},{"$f":"D133","v":0}]
[null,"bad debts",null,null,{"$f":"-E138","v":0},{"$f":"-F138","v":0},0,0,0,0,0,0,0,0,0,0]
[null,"receipts",null,null,{"$f":"-E135","v":0},{"$f":"-F135","v":0},0,0,0,0,0,0,0,0,0,0]
[null,"closing debtors",null,null,{"$f":"SUM(E140:E143)","v":0},{"$f":"SUM(F140:F143)","v":0},0,0,0,0,0,0,0,0,0,0]
[]
[]
[]
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[]
["Calculation section Sales ",null,null,null,1,2,3,4,5,6,7,8,9,10,11,12]
[null,"Section 1",null,"Total "]
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[]
[null,"bad debts ",{"$f":"baddebtpercent","v":0.05}]
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[]
[null,"Opening Debtors",null,null,null,{"$f":"E174","v":0},{"$f":"F174","v":0},0,0,0,0,0,0,0,0,0]
[null,"Sales",null,null,{"$f":"D152","v":0},{"$f":"D153","v":0},{"$f":"D154","v":0},{"$f":"D155","v":0},{"$f":"D156","v":0},{"$f":"D157","v":0},{"$f":"D158","v":0},{"$f":"D159","v":0},{"$f":"D160","v":0},{"$f":"D161","v":0},{"$f":"D162","v":0},{"$f":"D163","v":0}]
[null,"bad debts",null,null,{"$f":"-E168","v":0},{"$f":"-F168","v":0},0,0,0,0,0,0,0,0,0,0]
[null,"receipts",null,null,{"$f":"-E165","v":0},{"$f":"-F165","v":0},0,0,0,0,0,0,0,0,0,0]
[null,"closing debtors",null,null,{"$f":"SUM(E170:E173)","v":0},{"$f":"SUM(F170:F173)","v":0},{"$f":"SUM(G170:G173)","v":0},{"$f":"SUM(H170:H173)","v":0},{"$f":"SUM(I170:I173)","v":0},{"$f":"SUM(J170:J173)","v":0},{"$f":"SUM(K170:K173)","v":0},{"$f":"SUM(L170:L173)","v":0},{"$f":"SUM(M170:M173)","v":0},{"$f":"SUM(N170:N173)","v":0},{"$f":"SUM(O170:O173)","v":0},{"$f":"SUM(P170:P173)","v":0}]
[]
[]
["Total of two sections","Opening Drs",null,null,null,{"$f":"E181","v":0},{"$f":"F181","v":0},0,0,0,0,0,0,0,0,0]
[null,"Sales",null,null,{"$f":"E171+E141","v":0},{"$f":"F171+F141","v":0},0,0,0,0,0,0,0,0,0,0]
[null,"bad debts",null,null,{"$f":"E172+E142","v":0},{"$f":"F172+F142","v":0},0,0,0,0,0,0,0,0,0,0]
[null,"Receipts",null,null,{"$f":"E173+E143","v":0},{"$f":"F173+F143","v":0},0,0,0,0,0,0,0,0,0,0]
[null,null,null,null,{"$f":"SUM(E177:E180)","v":0},{"$f":"SUM(F177:F180)","v":0},0,0,0,0,0,0,0,0,0,0]
[]
["Opening balances","Receipts",null,null,{"$f":"D12","v":0},0,0,0,0,0,0,0,0,0,0,0]
[null,"Bad debt",null,null,{"$f":"D14","v":0},0,0,0,0,0,0,0,0,0,0,0]
[]
[]
["Overall total to cashFlow",null,null,null,1,2,3,4,5,6,7,8,9,10,11,12]
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[null,"Sales",null,null,{"$f":"E178","v":0},{"$f":"F178","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(E189:Q189)","v":0},null,{"$f":"HLOOKUP(monthno,E187:P193,7)","v":0}]
["Overall total to cashFlow","bad debts",null,null,{"$f":"(E$179-E$184)*VAT_Exclusive_percent","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(E190:Q190)","v":0}]
["Vat on Bad debts to VAT Acct","Vat on Bad Debts",null,null,{"$f":"(E$179-E$184)*(1-VAT_Exclusive_percent)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(E191:Q191)","v":0}]
["Overall total to cashFlow","Receipts",null,null,{"$f":"E180-E183","v":0},{"$f":"F180-F183","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(E192:Q192)","v":0}]
["Overall total to balance sheet","C/Fwd",null,null,{"$f":"SUM(E188:E192)","v":0},{"$f":"SUM(F188:F192)","v":0},0,0,0,0,0,0,0,0,0,0]
[]
["Profit and Loss ",null,null,null,{"$f":"D49+D75","v":0},{"$f":"E49+E75","v":0},0,0,0,0,0,0,0,0,0,0]
[]
["VAT Account Outputs",null,null,null,{"$f":"D45+D71","v":0},{"$f":"E45+E71","v":0},0,0,0,0,0,0,0,0,0,0]
["VAT Account Inputs",null,null,null,{"$f":"-E191","v":0},{"$f":"-F191","v":0},0,0,0,0,0,0,0,0,0,0]

{"sheet":"cosalescomplex","index":12,"n_rows":77,"n_cols":22,"rows_kept":77,"cut":false,"hidden":false,"merged":[]}
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[]
[]
[null,null,null,null,{"$f":"CashFlow!B22","v":"Purchases of goods for resale"}]
[null,null,"Days credit suppliers",null,null,null,{"$f":"days_credit_suppliers","v":30},{"$f":"IF(Average_days_in_month,INT(G5/Average_days_in_month))","v":1},{"$f":"IF(Average_days_in_month,MOD(G5,Average_days_in_month)/Average_days_in_month,)","v":0}]
[]
["Warning -the boxes shaded ",null,"are prepopulated with links to the product sales table. You can overwrite if you are not using the table and reinstate with the FormulaFix button in neceessary. "]
[null,null,null,null,1,2,3,4,5,6,7,8,9,10,11,12]
[null,null,null,null,{"$f":"IF(E$8=1,,D33)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(E9:Q9)","v":0},null,"Check","Opening ",{"$f":"E45","v":0}]
["Reserved for What if? ",null,null,{"$f":"IF(AND(whatifvariable=2,whatifsalespercent<>0),\"What if % Adj\",\"\")","v":""},{"$f":"IF(AND(whatifvariable=2,whatifsalespercent<>0),1+whatifsalespercent,1)","v":1},{"$f":"IF(AND(whatifvariable=2,whatifsalespercent<>0),1+whatifsalespercent,1)","v":1},1,1,1,1,1,1,1,1,1,1,null,null,null,null,"Purchases",{"$f":"R19","v":0}]
["Std rate invoices - actual cost of goods sold inc VAT",null,null,null,{"$f":"E76","v":0},{"$f":"F76","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(E11:Q11)","v":0},null,null,"Paid",{"$f":"-R29-F48-G48","v":0}]
["Zero rate invoices",null,null,null,{"$f":"E77","v":0},{"$f":"F77","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(E12:Q12)","v":0},null,null,"Closing",{"$f":"-P33","v":0}]
["Total",null,null,null,{"$f":"SUM(E11:E12)","v":0},{"$f":"SUM(F11:F12)","v":0},0,0,0,0,0,0,0,0,0,0]
["Reserved for What if? ",null,null,{"$f":"IF(AND(whatifvariable=2,whatifsalespercent<>0),\"As adjusted\",\"\")","v":""},{"$f":"IF(AND(whatifvariable=2,whatifsalespercent<>0),1+whatifsalespercent,1)","v":1},1,1,1,1,1,1,1,1,1,1,1]
["Opening Stock exc VAT Std rated",null,null,null,null,{"$f":"E17","v":0},{"$f":"F17","v":0},0,0,0,0,0,0,0,0,0]
["Opening Stock - zero rated",null,null,null,null,{"$f":"E18","v":0},{"$f":"F18","v":0},0,0,0,0,0,0,0,0,0]
["Closing Stock  exc VAT Std rated"]
["Closing Stock  - zero rated",null,null,null,null,{"$f":"F16","v":0},{"$f":"G16","v":0},0,0,0,0,0,0,0,0,0]
["Purchases required -cost of sales and stock - Std rated",null,null,{"$f":"IF(AND(whatifvariable=2,whatifsalespercent<>0),\"As adjusted\",\"\")","v":""},{"$f":"(E11*E10)+((((E17-E15)*stdvat)*E10)+(E17-E15)*E10)+((+E12+E18-E16)*E10)","v":0},{"$f":"IF((F11*F10)+((((F17-F15)*stdvat)*F10)+(F17-F15)*F10)+((+F12+F18-F16)*F10)<0,0,((F11*F10)+((((F17-F15)*stdvat)*F10)+(F17-F15)*F10)+((+F12+F18-F16)*F10)))","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(E19:Q19)","v":0}]
[]
["VAT on Purchases Memo",null,null,{"$f":"IF(AND(whatifvariable=2,whatifsalespercent<>0),\"As adjusted\",\"\")","v":""},{"$f":"(E17-E15)*stdvat*E14+((E11*(1-VAT_Exclusive_percent)*E14))","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(E21:Q21)","v":0}]
[]
[]
["Memo information"]
["Net Stock Movement - Std rated ex VAT",null,null,{"$f":"IF(AND(whatifvariable=2,whatifsalespercent<>0),\"As adjusted\",\"\")","v":""},{"$f":"(E17-E15)*E14","v":0},{"$f":"(F17-F15)*F14","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(E25:Q25)","v":0}]
["Net Stock Movement - Xero rated",null,null,null,{"$f":"E18-E16","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(E26:Q26)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total",{"$f":"SUM(V9:V13)","v":0}]
["Paid",null,null,null,{"$f":"-E33+E9+E19","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(E29:Q29)","v":0}]
["Paid- opening creditors - see below",null,null,null,{"$f":"F48","v":0},{"$f":"G48","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E30:Q30)","v":0}]
["Total Payments ",null,null,null,{"$f":"SUM(E29:E30)","v":0},{"$f":"SUM(F29:F30)","v":0},0,0,0,0,0,0,0,0,0,0]
[]
["Closing Creditors",null,null,null,{"$f":"IF($H$5,SUM(OFFSET(E19,,,1,-MIN($H$5,E$8))),)+IF(E$8-$H$5<=0,,OFFSET(E19,,-$H$5)*$I$5)","v":0},0,0,0,0,0,0,0,0,0,0,0]
["Closing Creditors re opening balance",null,null,null,{"$f":"F50","v":0},{"$f":"G50","v":0}]
["Total Closing Creditors",null,null,null,{"$f":"SUM(E33:E34)","v":0},{"$f":"SUM(F33:F34)","v":0},0,0,0,0,0,0,0,0,0,0]
[null,null,null,{"$f":"(D29*stdvat+D29)*D35","v":0},0]
["Vat Element to VAT Account",null,null,{"$f":"IF(AND(whatifvariable=2,whatifsalespercent<>0),\"As adjusted\",\"\")","v":""},{"$f":"E21","v":0},{"$f":"F21","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(E37:Q37)","v":0}]
[]
["Profit and Loss",null,null,{"$f":"IF(AND(whatifvariable=2,whatifsalespercent<>0),\"As adjusted\",\"\")","v":""},{"$f":"E19-E21-E25","v":0},{"$f":"F19-F21-F25","v":0},0,0,0,0,0,0,0,0,0,0]
[null,null,null,null,1,2,3,4,5,6,7,8,9,10,11,12]
["Balance Sheet - Stock",null,null,{"$f":"IF(AND(whatifvariable=2,whatifsalespercent<>0),\"As adjusted\",\"\")","v":""},{"$f":"(E17+E18)*E14","v":0},{"$f":"(F17+F18)*F14","v":0},0,0,0,0,0,0,0,0,0,0,null,null,null,{"$f":"HLOOKUP(monthno,E40:P41,2)","v":0}]
[]
["Opening Creditors - only complete if there are opening balances",null,null,null,0,1,2]
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["Opening Creditors",null,null,null,0]
[]
[null,null,null,null,{"$f":"SUM(E45:E46)","v":0},{"$f":"SUM(F45:F46)","v":0},0]
["Paid",null,null,null,{"$f":"-E50+E44+E47","v":0},{"$f":"-F50+F44+F47","v":0},{"$f":"-G50+G44+G47","v":0}]
[]
["Closing Creditors",null,null,null,{"$f":"IF($H$5,SUM(OFFSET(E47,,,1,-MIN($H$5,E$8))),)+IF(E$8-$H$5<=0,,OFFSET(E47,,-$H$5)*$I$5)","v":0},{"$f":"IF($H$5,SUM(OFFSET(F47,,,1,-MIN($H$5,F$8))),)+IF(F$8-$H$5<=0,,OFFSET(F47,,-$H$5)*$I$5)","v":0},{"$f":"IF($H$5,SUM(OFFSET(G47,,,1,-MIN($H$5,G$8))),)+IF(G$8-$H$5<=0,,OFFSET(G47,,-$H$5)*$I$5)","v":0}]
[]
[]
[]
["Cost of Sales by Product Line",null,"GP %"]
[]
["Product 1"]
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["Zero rate invoices",null,{"$f":"Salesinputcomplex!C84","v":0.4},null,{"$f":"Salesinputcomplex!$D$84*(1-$C$58)","v":0},{"$f":"Salesinputcomplex!E$84*(1-$C$58)","v":0},{"$f":"Salesinputcomplex!F$84*(1-$C$58)","v":0},{"$f":"Salesinputcomplex!G$84*(1-$C$58)","v":0},{"$f":"Salesinputcomplex!H$84*(1-$C$58)","v":0},{"$f":"Salesinputcomplex!I$84*(1-$C$58)","v":0},{"$f":"Salesinputcomplex!J$84*(1-$C$58)","v":0},{"$f":"Salesinputcomplex!K$84*(1-$C$58)","v":0},{"$f":"Salesinputcomplex!L$84*(1-$C$58)","v":0},{"$f":"Salesinputcomplex!M$84*(1-$C$58)","v":0},{"$f":"Salesinputcomplex!N$84*(1-$C$58)","v":0},{"$f":"Salesinputcomplex!O$84*(1-$C$58)","v":0},null,{"$f":"SUM(E58:Q58)","v":0}]
[]
["Product 2"]
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[]
["Product 3"]
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["Zero rate invoices",null,{"$f":"Salesinputcomplex!C92","v":0.2},null,{"$f":"Salesinputcomplex!D$92*(1-$C$65)","v":0},{"$f":"Salesinputcomplex!E$92*(1-$C$65)","v":0},{"$f":"Salesinputcomplex!F$92*(1-$C$65)","v":0},{"$f":"Salesinputcomplex!G$92*(1-$C$65)","v":0},{"$f":"Salesinputcomplex!H$92*(1-$C$65)","v":0},{"$f":"Salesinputcomplex!I$92*(1-$C$65)","v":0},{"$f":"Salesinputcomplex!J$92*(1-$C$65)","v":0},{"$f":"Salesinputcomplex!K$92*(1-$C$65)","v":0},{"$f":"Salesinputcomplex!L$92*(1-$C$65)","v":0},{"$f":"Salesinputcomplex!M$92*(1-$C$65)","v":0},{"$f":"Salesinputcomplex!N$92*(1-$C$65)","v":0},{"$f":"Salesinputcomplex!O$92*(1-$C$65)","v":0},null,{"$f":"SUM(E66:Q66)","v":0}]
[]
["Product 4"]
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[]
["Product 5"]
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[]
["Total Gross",null,null,null,{"$f":"E57+E61+E65+E69+E73","v":0},{"$f":"F57+F61+F65+F69+F73","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(E76:Q76)","v":0}]
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{"sheet":"Tax1","index":13,"n_rows":41,"n_cols":36,"rows_kept":41,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[null,"Tax1"]
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[]
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[]
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[]
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[]
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[]
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[]
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[]
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[]
["Paid",null,{"$f":"C33+C28","v":0},{"$f":"D33+D28","v":0},0,0,0,0,0,0,0,0,0,0]

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[]
[]
[]
[null,"Misc 1",{"$f":"CashFlow!$B$12","v":"Interest received"}]
[]
[]
[]
[]
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[]
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[null,null,{"$f":"CashFlow!B13","v":"Miscellaneous Income"}]
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[]
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[]
[]
[]
[]
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[null,null,null,"Invoices inc VAT",null,75000]
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[]
[null,null,null,"    Advertising"]
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[null,null,null,"Invoices inc VAT",null,24000]
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[null,null,null,"P & L",null,{"$f":"-F20+F21-F22+F23+F24+F25-F26","v":13000},-8000,-2000,2000,6000,2000,2000,2000,2000,2000,0,0,null,null,{"$f":"SUM(F28:R28)","v":21000}]
[]
[null,null,null,"    Audit and Accountancy Fees"]
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[null,null,null,"Invoices inc VAT"]
[null,null,null,"Vat inc",null,{"$f":"F32/6","v":0},0,0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,{"$f":"SUM(F33:W33)","v":0}]
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[]
[null,null,null,"    Book-keeping and payroll"]
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{"sheet":"Prepayments","index":16,"n_rows":34,"n_cols":19,"rows_kept":34,"cut":false,"hidden":false,"merged":[]}
[]
[]
[null,"Prepayments"]
[null,null,"Opening balance",1,2,3,4,5,6,7,8,9,10,11,12]
["Total",null,{"$f":"SUM(C8:C55)","v":0},{"$f":"SUM(D8:D55)","v":0},{"$f":"SUM(E8:E55)","v":0},0,0,0,0,0,0,0,0,0,0,null,null,null,{"$f":"HLOOKUP(monthno,D4:O5,2)","v":0}]
[]
[]
["Cost of sales"]
[]
["Expense1",{"$f":"expense1!C6","v":"Advertising"},{"$f":"expense1!$C$23","v":0},{"$f":"expense1!C24","v":0},{"$f":"expense1!D24","v":0},{"$f":"expense1!E24","v":0},{"$f":"expense1!F24","v":0},{"$f":"expense1!G24","v":0},{"$f":"expense1!H24","v":0},{"$f":"expense1!I24","v":0},{"$f":"expense1!J24","v":0},{"$f":"expense1!K24","v":0},{"$f":"expense1!L24","v":0},{"$f":"expense1!M24","v":0},{"$f":"expense1!N24","v":0}]
["Expense2",{"$f":"expense2!C6","v":"Utilities (gas, electric, water)"},{"$f":"expense2!$C$23","v":0},{"$f":"expense2!C24","v":0},{"$f":"expense2!D24","v":0},{"$f":"expense2!E24","v":0},{"$f":"expense2!F24","v":0},{"$f":"expense2!G24","v":0},{"$f":"expense2!H24","v":0},{"$f":"expense2!I24","v":0},{"$f":"expense2!J24","v":0},{"$f":"expense2!K24","v":0},{"$f":"expense2!L24","v":0},{"$f":"expense2!M24","v":0},{"$f":"expense2!N24","v":0}]
["Expense3",{"$f":"expense3!$C$6","v":"Rent"},{"$f":"expense3!$C$23","v":0},{"$f":"expense3!C24","v":0},{"$f":"expense3!D24","v":0},{"$f":"expense3!E24","v":0},{"$f":"expense3!F24","v":0},{"$f":"expense3!G24","v":0},{"$f":"expense3!H24","v":0},{"$f":"expense3!I24","v":0},{"$f":"expense3!J24","v":0},{"$f":"expense3!K24","v":0},{"$f":"expense3!L24","v":0},{"$f":"expense3!M24","v":0},{"$f":"expense3!N24","v":0}]
["Expense4",{"$f":"expense4!$C$6","v":"Rates and water"},{"$f":"expense4!$C$23","v":0},{"$f":"expense4!C24","v":0},{"$f":"expense4!D24","v":0},{"$f":"expense4!E24","v":0},{"$f":"expense4!F24","v":0},{"$f":"expense4!G24","v":0},{"$f":"expense4!H24","v":0},{"$f":"expense4!I24","v":0},{"$f":"expense4!J24","v":0},{"$f":"expense4!K24","v":0},{"$f":"expense4!L24","v":0},{"$f":"expense4!M24","v":0},{"$f":"expense4!N24","v":0}]
["Expense5",{"$f":"expense5!$C$6","v":"Telephone and internet"},{"$f":"expense5!$C$23","v":0},{"$f":"expense5!C24","v":0},{"$f":"expense5!D24","v":0},{"$f":"expense5!E24","v":0},{"$f":"expense5!F24","v":0},{"$f":"expense5!G24","v":0},{"$f":"expense5!H24","v":0},{"$f":"expense5!I24","v":0},{"$f":"expense5!J24","v":0},{"$f":"expense5!K24","v":0},{"$f":"expense5!L24","v":0},{"$f":"expense5!M24","v":0},{"$f":"expense5!N24","v":0}]
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["Expense7",{"$f":"expense7!$C$6","v":"Motor running costs"},{"$f":"expense7!$C$23","v":0},{"$f":"expense7!C24","v":0},{"$f":"expense7!D24","v":0},{"$f":"expense7!E24","v":0},{"$f":"expense7!F24","v":0},{"$f":"expense7!G24","v":0},{"$f":"expense7!H24","v":0},{"$f":"expense7!I24","v":0},{"$f":"expense7!J24","v":0},{"$f":"expense7!K24","v":0},{"$f":"expense7!L24","v":0},{"$f":"expense7!M24","v":0},{"$f":"expense7!N24","v":0}]
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["Expense10",{"$f":"expense10!$C$6","v":"Leasing "},{"$f":"expense10!$C$23","v":0},{"$f":"expense10!C24","v":0},{"$f":"expense10!D24","v":0},{"$f":"expense10!E24","v":0},{"$f":"expense10!F24","v":0},{"$f":"expense10!G24","v":0},{"$f":"expense10!H24","v":0},{"$f":"expense10!I24","v":0},{"$f":"expense10!J24","v":0},{"$f":"expense10!K24","v":0},{"$f":"expense10!L24","v":0},{"$f":"expense10!M24","v":0},{"$f":"expense10!N24","v":0}]
["Expense11",{"$f":"expense11!$C$6","v":"Legal and professional fees"},{"$f":"expense11!$C$23","v":0},{"$f":"expense11!C24","v":0},{"$f":"expense11!D24","v":0},{"$f":"expense11!E24","v":0},{"$f":"expense11!F24","v":0},{"$f":"expense11!G24","v":0},{"$f":"expense11!H24","v":0},{"$f":"expense11!I24","v":0},{"$f":"expense11!J24","v":0},{"$f":"expense11!K24","v":0},{"$f":"expense11!L24","v":0},{"$f":"expense11!M24","v":0},{"$f":"expense11!N24","v":0}]
["Expense12",{"$f":"expense12!$C$6","v":"Repairs and renewals"},{"$f":"expense12!$C$23","v":0},{"$f":"expense12!C24","v":0},{"$f":"expense12!D24","v":0},{"$f":"expense12!E24","v":0},{"$f":"expense12!F24","v":0},{"$f":"expense12!G24","v":0},{"$f":"expense12!H24","v":0},{"$f":"expense12!I24","v":0},{"$f":"expense12!J24","v":0},{"$f":"expense12!K24","v":0},{"$f":"expense12!L24","v":0},{"$f":"expense12!M24","v":0},{"$f":"expense12!N24","v":0}]
["Expense13",{"$f":"expense13!$C$6","v":"IT Costs"},{"$f":"expense13!$C$23","v":0},{"$f":"expense13!C24","v":0},{"$f":"expense13!D24","v":0},{"$f":"expense13!E24","v":0},{"$f":"expense13!F24","v":0},{"$f":"expense13!G24","v":0},{"$f":"expense13!H24","v":0},{"$f":"expense13!I24","v":0},{"$f":"expense13!J24","v":0},{"$f":"expense13!K24","v":0},{"$f":"expense13!L24","v":0},{"$f":"expense13!M24","v":0},{"$f":"expense13!N24","v":0}]
["Expense14",{"$f":"expense14!$C$6","v":"Sundry expenses"},{"$f":"expense14!$C$23","v":0},{"$f":"expense14!C24","v":0},{"$f":"expense14!D24","v":0},{"$f":"expense14!E24","v":0},{"$f":"expense14!F24","v":0},{"$f":"expense14!G24","v":0},{"$f":"expense14!H24","v":0},{"$f":"expense14!I24","v":0},{"$f":"expense14!J24","v":0},{"$f":"expense14!K24","v":0},{"$f":"expense14!L24","v":0},{"$f":"expense14!M24","v":0},{"$f":"expense14!N24","v":0}]
["Expense15",{"$f":"expense15!$C$6","v":"Bank charges"},{"$f":"expense15!$C$23","v":0},{"$f":"expense15!C24","v":0},{"$f":"expense15!D24","v":0},{"$f":"expense15!E24","v":0},{"$f":"expense15!F24","v":0},{"$f":"expense15!G24","v":0},{"$f":"expense15!H24","v":0},{"$f":"expense15!I24","v":0},{"$f":"expense15!J24","v":0},{"$f":"expense15!K24","v":0},{"$f":"expense15!L24","v":0},{"$f":"expense15!M24","v":0},{"$f":"expense15!N24","v":0}]
["Expense16",{"$f":"expense16!$C$6","v":"Bank loan interest"},{"$f":"expense16!$C$23","v":0},{"$f":"expense16!C24","v":0},{"$f":"expense16!D24","v":0},{"$f":"expense16!E24","v":0},{"$f":"expense16!F24","v":0},{"$f":"expense16!G24","v":0},{"$f":"expense16!H24","v":0},{"$f":"expense16!I24","v":0},{"$f":"expense16!J24","v":0},{"$f":"expense16!K24","v":0},{"$f":"expense16!L24","v":0},{"$f":"expense16!M24","v":0},{"$f":"expense16!N24","v":0}]
["Expense17",{"$f":"expense17!$C$6","v":"spare17"},{"$f":"expense17!$C$23","v":0},{"$f":"expense17!C24","v":0},{"$f":"expense17!D24","v":0},{"$f":"expense17!E24","v":0},{"$f":"expense17!F24","v":0},{"$f":"expense17!G24","v":0},{"$f":"expense17!H24","v":0},{"$f":"expense17!I24","v":0},{"$f":"expense17!J24","v":0},{"$f":"expense17!K24","v":0},{"$f":"expense17!L24","v":0},{"$f":"expense17!M24","v":0},{"$f":"expense17!N24","v":0}]
["Expense18",{"$f":"expense18!$C$6","v":"spare18"},{"$f":"expense18!$C$23","v":0},{"$f":"expense18!C24","v":0},{"$f":"expense18!D24","v":0},{"$f":"expense18!E24","v":0},{"$f":"expense18!F24","v":0},{"$f":"expense18!G24","v":0},{"$f":"expense18!H24","v":0},{"$f":"expense18!I24","v":0},{"$f":"expense18!J24","v":0},{"$f":"expense18!K24","v":0},{"$f":"expense18!L24","v":0},{"$f":"expense18!M24","v":0},{"$f":"expense18!N24","v":0}]
["Expense19",{"$f":"expense19!$C$6","v":"spare19"},{"$f":"expense19!$C$23","v":0},{"$f":"expense19!C24","v":0},{"$f":"expense19!D24","v":0},{"$f":"expense19!E24","v":0},{"$f":"expense19!F24","v":0},{"$f":"expense19!G24","v":0},{"$f":"expense19!H24","v":0},{"$f":"expense19!I24","v":0},{"$f":"expense19!J24","v":0},{"$f":"expense19!K24","v":0},{"$f":"expense19!L24","v":0},{"$f":"expense19!M24","v":0},{"$f":"expense19!N24","v":0}]
["Expense20",{"$f":"expense20!$C$6","v":"spare20"},{"$f":"expense20!$C$23","v":0},{"$f":"expense20!C24","v":0},{"$f":"expense20!D24","v":0},{"$f":"expense20!E24","v":0},{"$f":"expense20!F24","v":0},{"$f":"expense20!G24","v":0},{"$f":"expense20!H24","v":0},{"$f":"expense20!I24","v":0},{"$f":"expense20!J24","v":0},{"$f":"expense20!K24","v":0},{"$f":"expense20!L24","v":0},{"$f":"expense20!M24","v":0},{"$f":"expense20!N24","v":0}]
["Expense21",{"$f":"expense21!$C$6","v":"spare21"},{"$f":"expense21!$C$23","v":0},{"$f":"expense21!C24","v":0},{"$f":"expense21!D24","v":0},{"$f":"expense21!E24","v":0},{"$f":"expense21!F24","v":0},{"$f":"expense21!G24","v":0},{"$f":"expense21!H24","v":0},{"$f":"expense21!I24","v":0},{"$f":"expense21!J24","v":0},{"$f":"expense21!K24","v":0},{"$f":"expense21!L24","v":0},{"$f":"expense21!M24","v":0},{"$f":"expense21!N24","v":0}]
["Expense22",{"$f":"expense22!$C$6","v":"spare22"},{"$f":"expense22!$C$23","v":0},{"$f":"expense22!C24","v":0},{"$f":"expense22!D24","v":0},{"$f":"expense22!E24","v":0},{"$f":"expense22!F24","v":0},{"$f":"expense22!G24","v":0},{"$f":"expense22!H24","v":0},{"$f":"expense22!I24","v":0},{"$f":"expense22!J24","v":0},{"$f":"expense22!K24","v":0},{"$f":"expense22!L24","v":0},{"$f":"expense22!M24","v":0},{"$f":"expense22!N24","v":0}]
["Expense23",{"$f":"expense23!$C$6","v":"spare23"},{"$f":"expense23!$C$23","v":0},{"$f":"expense23!C24","v":0},{"$f":"expense23!D24","v":0},{"$f":"expense23!E24","v":0},{"$f":"expense23!F24","v":0},{"$f":"expense23!G24","v":0},{"$f":"expense23!H24","v":0},{"$f":"expense23!I24","v":0},{"$f":"expense23!J24","v":0},{"$f":"expense23!K24","v":0},{"$f":"expense23!L24","v":0},{"$f":"expense23!M24","v":0},{"$f":"expense23!N24","v":0}]
["Expense24",{"$f":"expense24!$C$6","v":"spare24"},{"$f":"expense24!$C$23","v":0},{"$f":"expense24!C24","v":0},{"$f":"expense24!D24","v":0},{"$f":"expense24!E24","v":0},{"$f":"expense24!F24","v":0},{"$f":"expense24!G24","v":0},{"$f":"expense24!H24","v":0},{"$f":"expense24!I24","v":0},{"$f":"expense24!J24","v":0},{"$f":"expense24!K24","v":0},{"$f":"expense24!L24","v":0},{"$f":"expense24!M24","v":0},{"$f":"expense24!N24","v":0}]
["Expense25",{"$f":"expense25!$C$6","v":"spare25"},{"$f":"expense25!$C$23","v":0},{"$f":"expense25!C24","v":0},{"$f":"expense25!D24","v":0},{"$f":"expense25!E24","v":0},{"$f":"expense25!F24","v":0},{"$f":"expense25!G24","v":0},{"$f":"expense25!H24","v":0},{"$f":"expense25!I24","v":0},{"$f":"expense25!J24","v":0},{"$f":"expense25!K24","v":0},{"$f":"expense25!L24","v":0},{"$f":"expense25!M24","v":0},{"$f":"expense25!N24","v":0}]

{"sheet":"Accruals","index":17,"n_rows":35,"n_cols":19,"rows_kept":35,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[null,"Accruals"]
[null,null,"Opening Bal",1,2,3,4,5,6,7,8,9,10,11,12,null,null,"OpBal","Month"]
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[]
[]
["Cost of sales"]
[]
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{"sheet":"creditors","index":18,"n_rows":37,"n_cols":19,"rows_kept":37,"cut":false,"hidden":false,"merged":[]}
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[null,"Creditors"]
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["Expense16",{"$f":"expense16!$C$6","v":"Bank loan interest"},{"$f":"expense16!C32","v":0},{"$f":"expense16!D32","v":0},{"$f":"expense16!E32","v":0},{"$f":"expense16!F32","v":0},{"$f":"expense16!G32","v":0},{"$f":"expense16!H32","v":0},{"$f":"expense16!I32","v":0},{"$f":"expense16!J32","v":0},{"$f":"expense16!K32","v":0},{"$f":"expense16!L32","v":0},{"$f":"expense16!M32","v":0},{"$f":"expense16!N32","v":0}]
["Expense17",{"$f":"expense17!$C$6","v":"spare17"},{"$f":"expense17!C32","v":0},{"$f":"expense17!D32","v":0},{"$f":"expense17!E32","v":0},{"$f":"expense17!F32","v":0},{"$f":"expense17!G32","v":0},{"$f":"expense17!H32","v":0},{"$f":"expense17!I32","v":0},{"$f":"expense17!J32","v":0},{"$f":"expense17!K32","v":0},{"$f":"expense17!L32","v":0},{"$f":"expense17!M32","v":0},{"$f":"expense17!N32","v":0}]
["Expense18",{"$f":"expense18!$C$6","v":"spare18"},{"$f":"expense18!C32","v":0},{"$f":"expense18!D32","v":0},{"$f":"expense18!E32","v":0},{"$f":"expense18!F32","v":0},{"$f":"expense18!G32","v":0},{"$f":"expense18!H32","v":0},{"$f":"expense18!I32","v":0},{"$f":"expense18!J32","v":0},{"$f":"expense18!K32","v":0},{"$f":"expense18!L32","v":0},{"$f":"expense18!M32","v":0},{"$f":"expense18!N32","v":0}]
["Expense19",{"$f":"expense19!$C$6","v":"spare19"},{"$f":"expense19!C32","v":0},{"$f":"expense19!D32","v":0},{"$f":"expense19!E32","v":0},{"$f":"expense19!F32","v":0},{"$f":"expense19!G32","v":0},{"$f":"expense19!H32","v":0},{"$f":"expense19!I32","v":0},{"$f":"expense19!J32","v":0},{"$f":"expense19!K32","v":0},{"$f":"expense19!L32","v":0},{"$f":"expense19!M32","v":0},{"$f":"expense19!N32","v":0}]
["Expense20",{"$f":"expense20!$C$6","v":"spare20"},{"$f":"expense20!C32","v":0},{"$f":"expense20!D32","v":0},{"$f":"expense20!E32","v":0},{"$f":"expense20!F32","v":0},{"$f":"expense20!G32","v":0},{"$f":"expense20!H32","v":0},{"$f":"expense20!I32","v":0},{"$f":"expense20!J32","v":0},{"$f":"expense20!K32","v":0},{"$f":"expense20!L32","v":0},{"$f":"expense20!M32","v":0},{"$f":"expense20!N32","v":0}]
["Expense21",{"$f":"expense21!$C$6","v":"spare21"},{"$f":"expense21!C32","v":0},{"$f":"expense21!D32","v":0},{"$f":"expense21!E32","v":0},{"$f":"expense21!F32","v":0},{"$f":"expense21!G32","v":0},{"$f":"expense21!H32","v":0},{"$f":"expense21!I32","v":0},{"$f":"expense21!J32","v":0},{"$f":"expense21!K32","v":0},{"$f":"expense21!L32","v":0},{"$f":"expense21!M32","v":0},{"$f":"expense21!N32","v":0}]
["Expense22",{"$f":"expense22!$C$6","v":"spare22"},{"$f":"expense22!C32","v":0},{"$f":"expense22!D32","v":0},{"$f":"expense22!E32","v":0},{"$f":"expense22!F32","v":0},{"$f":"expense22!G32","v":0},{"$f":"expense22!H32","v":0},{"$f":"expense22!I32","v":0},{"$f":"expense22!J32","v":0},{"$f":"expense22!K32","v":0},{"$f":"expense22!L32","v":0},{"$f":"expense22!M32","v":0},{"$f":"expense22!N32","v":0}]
["Expense23",{"$f":"expense23!$C$6","v":"spare23"},{"$f":"expense23!C32","v":0},{"$f":"expense23!D32","v":0},{"$f":"expense23!E32","v":0},{"$f":"expense23!F32","v":0},{"$f":"expense23!G32","v":0},{"$f":"expense23!H32","v":0},{"$f":"expense23!I32","v":0},{"$f":"expense23!J32","v":0},{"$f":"expense23!K32","v":0},{"$f":"expense23!L32","v":0},{"$f":"expense23!M32","v":0},{"$f":"expense23!N32","v":0}]
["Expense24",{"$f":"expense24!$C$6","v":"spare24"},{"$f":"expense24!C32","v":0},{"$f":"expense24!D32","v":0},{"$f":"expense24!E32","v":0},{"$f":"expense24!F32","v":0},{"$f":"expense24!G32","v":0},{"$f":"expense24!H32","v":0},{"$f":"expense24!I32","v":0},{"$f":"expense24!J32","v":0},{"$f":"expense24!K32","v":0},{"$f":"expense24!L32","v":0},{"$f":"expense24!M32","v":0},{"$f":"expense24!N32","v":0}]
["Expense25",{"$f":"expense25!$C$6","v":"spare25"},{"$f":"expense24!C33","v":0},{"$f":"expense24!D33","v":0},{"$f":"expense24!E33","v":0},{"$f":"expense24!F33","v":0},{"$f":"expense24!G33","v":0},{"$f":"expense24!H33","v":0},{"$f":"expense24!I33","v":0},{"$f":"expense24!J33","v":0},{"$f":"expense24!K33","v":0},{"$f":"expense24!L33","v":0},{"$f":"expense24!M33","v":0},{"$f":"expense24!N33","v":0}]
[]
["Sales","Bad Debts ",{"$f":"Salesinputcomplex!E198","v":0},{"$f":"Salesinputcomplex!F198","v":0},{"$f":"Salesinputcomplex!G198","v":0},{"$f":"Salesinputcomplex!H198","v":0},{"$f":"Salesinputcomplex!I198","v":0},{"$f":"Salesinputcomplex!J198","v":0},{"$f":"Salesinputcomplex!K198","v":0},{"$f":"Salesinputcomplex!L198","v":0},{"$f":"Salesinputcomplex!M198","v":0},{"$f":"Salesinputcomplex!N198","v":0},{"$f":"Salesinputcomplex!O198","v":0},{"$f":"Salesinputcomplex!P198","v":0}]
["Journal","VAT Adjustment leasing",{"$f":"Journal!C35","v":0},{"$f":"Journal!D35","v":0},{"$f":"Journal!E35","v":0},{"$f":"Journal!F35","v":0},{"$f":"Journal!G35","v":0},{"$f":"Journal!H35","v":0},{"$f":"Journal!I35","v":0},{"$f":"Journal!J35","v":0},{"$f":"Journal!K35","v":0},{"$f":"Journal!L35","v":0},{"$f":"Journal!M35","v":0},{"$f":"Journal!N35","v":0}]
[]
[]
[]
["CapEx1",{"$f":"Capex1!D6","v":"Capital expenditure"},{"$f":"Capex1!D107","v":0},{"$f":"Capex1!E107","v":0},{"$f":"Capex1!F107","v":0},{"$f":"Capex1!G107","v":0},{"$f":"Capex1!H107","v":0},{"$f":"Capex1!I107","v":0},{"$f":"Capex1!J107","v":0},{"$f":"Capex1!K107","v":0},{"$f":"Capex1!L107","v":0},{"$f":"Capex1!M107","v":0},{"$f":"Capex1!N107","v":0},{"$f":"Capex1!O107","v":0}]

{"sheet":"OutputVAT","index":20,"n_rows":11,"n_cols":14,"rows_kept":11,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[null,null,"Output VAT"]
[]
[null,null,{"$f":"SUM(C9:C63)","v":0},{"$f":"SUM(D9:D63)","v":0},0,0,0,0,0,0,0,0,0,0]
[null,null,1,2,3,4,5,6,7,8,9,10,11,12]
[]
[null,"Sales",{"$f":"Salesinputcomplex!E197","v":0},{"$f":"Salesinputcomplex!F197","v":0},{"$f":"Salesinputcomplex!G197","v":0},{"$f":"Salesinputcomplex!H197","v":0},{"$f":"Salesinputcomplex!I197","v":0},{"$f":"Salesinputcomplex!J197","v":0},{"$f":"Salesinputcomplex!K197","v":0},{"$f":"Salesinputcomplex!L197","v":0},{"$f":"Salesinputcomplex!M197","v":0},{"$f":"Salesinputcomplex!N197","v":0},{"$f":"Salesinputcomplex!O197","v":0},{"$f":"Salesinputcomplex!P197","v":0}]
["Capex1","Asset disposals",{"$f":"-Capex1!D106","v":0},{"$f":"-Capex1!E106","v":0},{"$f":"-Capex1!F106","v":0},{"$f":"-Capex1!G106","v":0},{"$f":"-Capex1!H106","v":0},{"$f":"-Capex1!I106","v":0},{"$f":"-Capex1!J106","v":0},{"$f":"-Capex1!K106","v":0},{"$f":"-Capex1!L106","v":0},{"$f":"-Capex1!M106","v":0},{"$f":"-Capex1!N106","v":0},{"$f":"-Capex1!O106","v":0}]
[null,"Scale Charge",{"$f":"-Journal!C15","v":0},{"$f":"-Journal!D15","v":0},{"$f":"-Journal!E15","v":0},{"$f":"-Journal!F15","v":0},{"$f":"-Journal!G15","v":0},{"$f":"-Journal!H15","v":0},{"$f":"-Journal!I15","v":0},{"$f":"-Journal!J15","v":0},{"$f":"-Journal!K15","v":0},{"$f":"-Journal!L15","v":0},{"$f":"-Journal!M15","v":0},{"$f":"-Journal!N15","v":0}]

{"sheet":"VATAccount","index":21,"n_rows":26,"n_cols":21,"rows_kept":26,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[null,null,"Opening bal",1,2,3,4,5,6,7,8,9,10,11,12]
[]
[]
[]
["Output VAT",null,null,{"$f":"OutputVAT!C6","v":0},{"$f":"OutputVAT!D6","v":0},{"$f":"OutputVAT!E6","v":0},{"$f":"OutputVAT!F6","v":0},{"$f":"OutputVAT!G6","v":0},{"$f":"OutputVAT!H6","v":0},{"$f":"OutputVAT!I6","v":0},{"$f":"OutputVAT!J6","v":0},{"$f":"OutputVAT!K6","v":0},{"$f":"OutputVAT!L6","v":0},{"$f":"OutputVAT!M6","v":0},{"$f":"OutputVAT!N6","v":0}]
[]
["Input VAT",null,null,{"$f":"InputVAT!C6","v":0},{"$f":"InputVAT!D6","v":0},{"$f":"InputVAT!E6","v":0},{"$f":"InputVAT!F6","v":0},{"$f":"InputVAT!G6","v":0},{"$f":"InputVAT!H6","v":0},{"$f":"InputVAT!I6","v":0},{"$f":"InputVAT!J6","v":0},{"$f":"InputVAT!K6","v":0},{"$f":"InputVAT!L6","v":0},{"$f":"InputVAT!M6","v":0},{"$f":"InputVAT!N6","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Check","B/fwd",{"$f":"D16","v":0}]
["Net",null,null,{"$f":"D9-D11","v":0},{"$f":"E9-E11","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D14:P14)","v":0},null,"Net",{"$f":"Q14","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"paid/recd",{"$f":"Q18","v":0}]
["B/fwd",null,null,{"$f":"C20","v":0},{"$f":"D20","v":0},{"$f":"E20","v":0},0,0,0,0,0,0,0,0,0,null,null,null,"Cfwd",{"$f":"-O20","v":0}]
[]
["Paid/Repaid",null,null,{"$f":"IF(Vat_Payt_month_no=0,-D16,0)","v":0},{"$f":"IF(Vat_Payt_month_no=1,-E16,0)","v":0},{"$f":"IF(Vat_Payt_month_no=2,-F16,0)","v":0},{"$f":"IF(Vat_Payt_month_no=3,-G16,0)","v":0},{"$f":"IF(Vat_Payt_month_no=1,-H16,0)","v":0},{"$f":"IF(Vat_Payt_month_no=2,-I16,0)","v":0},{"$f":"IF(Vat_Payt_month_no=3,-J16,0)","v":0},{"$f":"IF(Vat_Payt_month_no=1,-K16,0)","v":0},{"$f":"IF(Vat_Payt_month_no=2,-L16,0)","v":0},{"$f":"IF(Vat_Payt_month_no=3,-M16,0)","v":0},{"$f":"IF(Vat_Payt_month_no=1,-N16,0)","v":0},{"$f":"IF(Vat_Payt_month_no=2,-O16,0)","v":0},null,{"$f":"SUM(D18:P18)","v":0},null,null,{"$f":"SUM(T13:T17)","v":0}]
[]
["C/Fwd",null,0,{"$f":"SUM(D14:D19)","v":0},{"$f":"SUM(E14:E19)","v":0},{"$f":"SUM(F14:F19)","v":0},0,0,0,0,0,0,0,0,0]
["Due is + . Repayment is -"]
[]
[]
[null,null,null,1,2,3,4,5,6,7,8,9,10,11,12]
["Due",null,null,{"$f":"D20","v":0},{"$f":"E20","v":0},0,0,0,0,0,0,0,0,0,0,null,null,null,null,{"$f":"HLOOKUP(monthno,D24:O25,2)","v":0},"VatBs"]
["Paid",null,null,{"$f":"D18","v":0},{"$f":"E18","v":0},0,0,0,0,0,0,0,0,0,0]

{"sheet":"Wages-Simple","index":22,"n_rows":45,"n_cols":37,"rows_kept":45,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[null,null,null,"Wages"]
[]
[null,null,null,{"$f":"start_date","v":"2019-09-01"},{"$f":"EDATE(D6,1)","v":"2019-10-01"},{"$f":"EDATE(E6,1)","v":"2019-11-01"},{"$f":"EDATE(F6,1)","v":"2019-12-01"},"2020-01-01","2020-02-01","2020-03-01","2020-04-01","2020-05-01","2020-06-01","2020-07-01","2020-08-01","Total"]
[null,null,"Opening balance",1,2,3,4,5,6,7,8,9,10,11,12]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Check",null,null,null,null,null,null,null,null,{"$f":"S12","v":0},{"$f":"S13","v":0},{"$f":"S14","v":0},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"S15","v":0},{"$f":"S19","v":0},{"$f":"S20","v":0},{"$f":"S21","v":0}]
["A","Gross wages P &L ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D9:P9)","v":0},null,null,null,"Gross",{"$f":"Q9","v":0},"Net",{"$f":"Q20","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D10:P10)","v":0},null,null,null,"Ers NI",{"$f":"Q11","v":0},"paye",{"$f":"Q18","v":0},null,null,null,null,null,{"$f":"Q12","v":0},{"$f":"Q13","v":0},{"$f":"Q14","v":0},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"Q15","v":0},{"$f":"Q19","v":0},{"$f":"Q20","v":0},{"$f":"Q21","v":0}]
["B","Ers NI  (full amount pre Ers Allce)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D11:P11)","v":0},null,null,null,"Ers Pension",{"$f":"Q13","v":0},"pension",{"$f":"Q15","v":0}]
[]
["C","Ers Pension P & L",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D13:P13)","v":0},null,null,null,null,{"$f":"SUM(V9:V12)","v":0},null,{"$f":"SUM(X9:X12)","v":0}]
[]
["D","Pensions B/S",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D15:P15)","v":0}]
[null,"(Ers and Eees)"]
[]
["E","Tax and NI  B/S",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D18:P18)","v":0}]
[null,"(inc. full ers NI, ees NI and Tax)"]
[null,"Net Pay Control","A+B-C+D-E",{"$f":"D9+D11-D15+D13-D18","v":0},{"$f":"E9+E11-E15+E13-E18","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D20:P20)","v":0}]
[]
[null,"Cashflow net wages",null,{"$f":"D20","v":0},{"$f":"E20","v":0},0,0,0,0,0,0,0,0,0,0]
[]
[null,"Cashflow pension",null,{"$f":"C15","v":0},{"$f":"D15","v":0},0,0,0,0,0,0,0,0,0,0]
[]
[null,"Cashflow PAYE",null,{"$f":"C18","v":0},{"$f":"D18-ERsallceSummarymth1","v":0},{"$f":"E18-E32","v":0},{"$f":"F18-F32","v":0},0,0,0,0,0,0,0,0]
[]
[]
[null,"Calculation of Employers NI"]
[null,"Allowance remaining",null,{"$f":"IF(Emp_allce=1,IF(ErsNiAllceTabSelect=2,Emp_allce_rate,0))","v":0},{"$f":"IF(MONTH(E6)=4,Emp_allce_rate,D34)","v":0},{"$f":"IF(MONTH(F6)=4,Emp_allce_rate,E34)","v":0},{"$f":"IF(MONTH(G6)=4,Emp_allce_rate,F34)","v":0},{"$f":"IF(MONTH(H6)=4,Emp_allce_rate,G34)","v":0},{"$f":"IF(MONTH(I6)=4,Emp_allce_rate,H34)","v":0},{"$f":"IF(MONTH(J6)=4,Emp_allce_rate,I34)","v":0},{"$f":"IF(MONTH(K6)=4,Emp_allce_rate,J34)","v":3000},{"$f":"IF(MONTH(L6)=4,Emp_allce_rate,K34)","v":0},{"$f":"IF(MONTH(M6)=4,Emp_allce_rate,L34)","v":0},{"$f":"IF(MONTH(N6)=4,Emp_allce_rate,M34)","v":0},{"$f":"IF(MONTH(O6)=4,Emp_allce_rate,N34)","v":0}]
[]
[null,"E'ers Allowance Used (P&L and BS)",null,{"$f":"IF(ErsNiAllceTabSelect=1,0,IF(D11<D30,D11,D11-D30))","v":0},0,0,0,0,0,0,0,0,0,0,0]
[]
[null,"Unused Allowance c/fwd",null,{"$f":"IF(ErsNiAllceTabSelect=2,D30-D32,0)","v":0},0,0,0,0,0,0,0,0,0,0,0]
[null,"(new tax year overrides any c/fwd balance)"]
[]
[]
[null,null,"opAL",1,2,3,4,5,6,7,8,9,10,11,12]
[null,"paye",{"$f":"C18","v":0},{"$f":"D18-ERsallceSummarymth1","v":0},{"$f":"E18-E32","v":0},{"$f":"F18-F32","v":0},0,0,0,0,0,0,0,0,0,null,{"$f":"HLOOKUP(monthno,$B$38:$O$40,2)","v":0}]
[null,"Pension",{"$f":"C15","v":0},{"$f":"D15","v":0},{"$f":"E15","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"HLOOKUP(monthno,$B$38:$O$40,3)","v":0}]
[]
[null,"Warnings"]
["xxx",{"$f":"IF(SUM($D$43:$O$43)>0,\"Row B should be less than or equal to Row E\",\"\")","v":""},null,{"$f":"IF((D11-D18)>0,\"error\",\"\")","v":""},{"$f":"IF((E11-E18)>0,\"error\",\"\")","v":""},"","","","","","","","","",""]
[null,null,null,{"$f":"IF(D11-D18<0,0,D11-D18)","v":0},{"$f":"IF(E11-E18<0,0,E11-E18)","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D43:O43)","v":0}]
["xxx",null,{"$f":"IF(Q44>0,\"Warning - Row B figures should usually be less than or equal to Row E\",\"\")","v":""}]

{"sheet":"Wages","index":23,"n_rows":143,"n_cols":37,"rows_kept":143,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[null,null,null,"Wages"]
[]
[null,null,null,{"$f":"start_date","v":"2019-09-01"},{"$f":"EDATE(D6,1)","v":"2019-10-01"},{"$f":"EDATE(E6,1)","v":"2019-11-01"},{"$f":"EDATE(F6,1)","v":"2019-12-01"},"2020-01-01","2020-02-01","2020-03-01","2020-04-01","2020-05-01","2020-06-01","2020-07-01","2020-08-01","Total"]
[null,null,"Opening balance",1,2,3,4,5,6,7,8,9,10,11,12]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Check",null,null,null,null,null,null,null,null,{"$f":"S12","v":0},{"$f":"S13","v":0},{"$f":"S14","v":0},{"$f":"S15","v":0},{"$f":"S16","v":0},{"$f":"S19","v":0},{"$f":"S20","v":0},{"$f":"S21","v":0}]
[null,"Gross wages P &L ",null,{"$f":"D61","v":0},{"$f":"E61","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D9:P9)","v":0},null,null,null,"Gross",{"$f":"Q9","v":0},"Net",{"$f":"Q20","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D10:P10)","v":0},null,null,null,"Ers NI",{"$f":"Q11","v":0},"paye",{"$f":"Q18","v":0},null,null,null,null,null,{"$f":"Q12","v":0},{"$f":"Q13","v":0},{"$f":"Q14","v":0},{"$f":"Q15","v":0},{"$f":"Q16","v":0},{"$f":"Q19","v":0},{"$f":"Q20","v":0},{"$f":"Q21","v":0}]
[null,"Ers NI P & L",null,{"$f":"D93","v":0},{"$f":"E93","v":0},{"$f":"F93","v":0},0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D11:P11)","v":0},null,null,null,"Ers Pension",{"$f":"Q13","v":0},"pension",{"$f":"Q16","v":0}]
[]
[null,"ERS pension P & L",null,{"$f":"D121","v":0},{"$f":"E121","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D13:P13)","v":0},null,null,null,null,{"$f":"SUM(V9:V12)","v":0},null,{"$f":"SUM(X9:X12)","v":0}]
[]
[]
[null,"Pension - B/Sheet",null,{"$f":"D121+D136","v":0},{"$f":"E121+E136","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D16:P16)","v":0}]
[]
[null,"PAYE B/Sheet",null,{"$f":"D75+D93+D107","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D18:P18)","v":0}]
[]
[null,"Net Pay",null,{"$f":"D9-D75-D107-D136","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D20:P20)","v":0}]
[]
[]
[null,null,null,null,null,{"$f":"E24","v":0},0,0,0,0,0,0,0,0,0]
[]
[]
[]
[]
[null,null,null,"Total",{"$f":"$D$35*E35+$D$36*E36+$D$37*E37+$D$38*E38+$D$39*E39+$D$40*E40+$D$41*E41+$D$42*E42+$D$43*E43+$D$44*E44","v":0},null,null,null,null,null,{"$f":"$D$35*K35+$D$36*K36+$D$37*K37+$D$38*K38+$D$39*K39+$D$40*K40+$D$41*K41+$D$42*K42+$D$43*K43+$D$44*K44","v":0},null,null,null,{"$f":"$D$35*O35+$D$36*O36+$D$37*O37+$D$38*O38+$D$39*O39+$D$40*O40+$D$41*O41+$D$42*O42+$D$43*O43+$D$44*O44","v":0},{"$f":"$D$35*P35+$D$36*P36+$D$37*P37+$D$38*P38+$D$39*P39+$D$40*P40+$D$41*P41+$D$42*P42+$D$43*P43+$D$44*P44","v":0},{"$f":"$D$35*Q35+$D$36*Q36+$D$37*Q37+$D$38*Q38+$D$39*Q39+$D$40*Q40+$D$41*Q41+$D$42*Q42+$D$43*Q43+$D$44*Q44","v":0},{"$f":"$D$35*R35+$D$36*R36+$D$37*R37+$D$38*R38+$D$39*R39+$D$40*R40+$D$41*R41+$D$42*R42+$D$43*R43+$D$44*R44","v":0},null,{"$f":"$D$35*T35+$D$36*T36+$D$37*T37+$D$38*T38+$D$39*T39+$D$40*T40+$D$41*T41+$D$42*T42+$D$43*T43+$D$44*T44","v":0},{"$f":"$D$35*U35+$D$36*U36+$D$37*U37+$D$38*U38+$D$39*U39+$D$40*U40+$D$41*U41+$D$42*U42+$D$43*U43+$D$44*U44","v":0}]
[null,null,null,"Monthly",{"$f":"E28/12","v":0},null,null,null,null,null,{"$f":"K28/12","v":0},null,null,null,{"$f":"O28/12","v":0},{"$f":"P28/12","v":0},{"$f":"Q28/12","v":0},{"$f":"R28/12","v":0},null,{"$f":"T28/12","v":0},{"$f":"U28/12","v":0}]
[]
[]
[null,null,null,{"$f":"D10/6","v":0},0,0,0,0,0,0,0,null,{"$f":"M10/6","v":0},{"$f":"N10/6","v":0},{"$f":"O10/6","v":0},null,{"$f":"SUM(D32:P32)","v":0},"Total","AE","EES","ERS"]
[null,"Gross pay",null,"Number in",null,null,null,"Tax Calculation",null,null,"Total ","Ni ERS on","Ni Ees ",null,"Ers NI","Ees NI","Total","Deducted","Liable","AE","AE"]
[null,"Group ",null,"Group","Gross pay/ee","Pallce","Taxable",0.2,0.4,0.45,"Tax",{"$f":"ERSNIRate","v":0.13800000000000001},{"$f":"EesNILowerrate","v":0.09},{"$f":"EesNIUpperrate","v":0.02},null,null,"NI","Tax + NI",null,{"$f":"aeeerate","v":0.05},{"$f":"aeerrate","v":0.03}]
[null,"Dept 1",null,1,null,{"$f":"IF(E35<=persallowancetaper,persallce,IF(E35>=taxband3,0,(persallce-((E35-persallowancetaper)/2))))","v":12500},{"$f":"IF(E35-F35<0,0,E35-F35)","v":0},{"$f":"IF(G35-taxband2<0,G35,taxband2-persallce)","v":0},{"$f":"IF(G35>=taxband3,taxband3-H35,G35-H35)","v":0},{"$f":"G35-H35-I35","v":0},{"$f":"H35*$H$34+I35*$I$34+J35*$J$34","v":0},{"$f":"IF(E35-NIlowerlimit<0,0,E35-NIlowerlimit)","v":0},{"$f":"IF(E35-NIlowerlimit<0,0,IF(E35>NIupperlimit,NIupperlimit-NIlowerlimit,E35-NIlowerlimit))","v":0},{"$f":"L35-M35","v":0},{"$f":"L35*$L$34","v":0},{"$f":"M35*$M$34+N35*$N$34","v":0},{"$f":"O35+P35","v":0},{"$f":"K35+Q35","v":0},{"$f":"IF(E35>AEupperband,AEupperband-AElowerband,IF(E35<AElowerband,0,E35-AElowerband))","v":0},{"$f":"S35*$T$34","v":0},{"$f":"S35*$U$34","v":0}]
[null,2,null,1,null,12500,{"$f":"IF(E36-F36<0,0,E36-F36)","v":0},0,0,{"$f":"G36-H36-I36","v":0},{"$f":"H36*$H$34+I36*$I$34+J36*$J$34","v":0},0,0,{"$f":"L36-M36","v":0},{"$f":"L36*$L$34","v":0},{"$f":"M36*$M$34+N36*$N$34","v":0},{"$f":"O36+P36","v":0},{"$f":"K36+Q36","v":0},0,{"$f":"S36*$T$34","v":0},{"$f":"S36*$U$34","v":0}]
[null,3,null,1,null,12500,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,4,null,1,null,12500,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,5,null,1,null,12500,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,6,null,1,null,12500,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,7,null,1,null,12500,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,8,null,1,null,12500,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,9,null,1,null,12500,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[null,10,null,1,null,12500,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[]
[]
[null,null,null,"Employed in Month number",null,"Gross PAY",null,"delete from below any months where wages are NOT required for that particular employee - the formula will be deleted - copy from any other cell or undo to reinstate it"]
[null,null,null,1,2,3,4,5,6,7,8,9,10,11,12]
[null,{"$f":"B35","v":"Dept 1"},null,{"$f":"$D35*$E35/12","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D49:O49)","v":0}]
[null,{"$f":"B36","v":2},null,{"$f":"$D36*$E36/12","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D50:O50)","v":0}]
[null,3,null,{"$f":"$D37*$E37/12","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,4,null,{"$f":"$D38*$E38/12","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,5,null,{"$f":"$D39*$E39/12","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,6,null,{"$f":"$D40*$E40/12","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,7,null,{"$f":"$D41*$E41/12","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,8,null,{"$f":"$D42*$E42/12","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,9,null,{"$f":"$D43*$E43/12","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,10,null,{"$f":"$D44*$E44/12","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,null,null,{"$f":"$D$35*E45/12","v":0},0,0,0,0,0,0,0,0,0,0,0]
[null,null,null,0,0,0,0,0,0,0,0,0,0,0,0]
[null,null,null,{"$f":"SUM(D49:D60)","v":0},{"$f":"SUM(E49:E60)","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(Q49:Q60)","v":0}]
[]
[null,null,null,"Tax"]
[null,{"$f":"B49","v":"Dept 1"},null,{"$f":"IF(D49=0,0,$K$35*$D$35/12)","v":0},{"$f":"IF(E49=0,0,$K$35*$D$35/12)","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D64:O64)","v":0}]
[null,{"$f":"B50","v":2},null,{"$f":"IF(D50=0,0,$K36*$D36/12)","v":0},{"$f":"IF(E50=0,0,$K36*$D36/12)","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D65:O65)","v":0}]
[null,3,null,{"$f":"IF(D51=0,0,$K37*$D37/12)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,4,null,{"$f":"IF(D52=0,0,$K38*$D38/12)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,5,null,{"$f":"IF(D53=0,0,$K39*$D39/12)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,6,null,{"$f":"IF(D54=0,0,$K40*$D40/12)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,7,null,{"$f":"IF(D55=0,0,$K41*$D41/12)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,8,null,{"$f":"IF(D56=0,0,$K42*$D42/12)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,9,null,{"$f":"IF(D57=0,0,$K43*$D43/12)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,10,null,0,0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D73:O73)","v":0}]
[]
[null,null,null,{"$f":"SUM(D63:D74)","v":0},{"$f":"SUM(E63:E74)","v":0},{"$f":"SUM(F63:F74)","v":0},{"$f":"SUM(G63:G74)","v":0},{"$f":"SUM(H63:H74)","v":0},{"$f":"SUM(I63:I74)","v":0},{"$f":"SUM(J63:J74)","v":0},{"$f":"SUM(K63:K74)","v":0},{"$f":"SUM(L63:L74)","v":0},{"$f":"SUM(M63:M74)","v":0},{"$f":"SUM(N63:N74)","v":0},{"$f":"SUM(O63:O74)","v":0},null,{"$f":"SUM(Q63:Q74)","v":0}]
[]
[]
[null,null,null,"ERS NI"]
[null,{"$f":"B64","v":"Dept 1"},null,{"$f":"IF(D49=0,0,$O35*$D$35/12)","v":0},{"$f":"IF(E49=0,0,$O35*$D$35/12)","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D79:O79)","v":0}]
[null,{"$f":"B65","v":2},null,{"$f":"IF(D50=0,0,$O36*$D$35/12)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D80:O80)","v":0}]
[null,3,null,{"$f":"IF(D51=0,0,$O37*$D$35/12)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,4,null,{"$f":"IF(D52=0,0,$O38*$D$35/12)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,5,null,{"$f":"IF(D53=0,0,$O39*$D$35/12)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,6,null,{"$f":"IF(D54=0,0,$O40*$D$35/12)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,7,null,{"$f":"IF(D55=0,0,$O41*$D$35/12)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,8,null,{"$f":"IF(D56=0,0,$O42*$D$35/12)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,9,null,{"$f":"IF(D57=0,0,$O43*$D$35/12)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,10,null,{"$f":"IF(D58=0,0,$O44*$D$35/12)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,"Total ",null,{"$f":"SUM(D77:D88)","v":0},{"$f":"SUM(E77:E88)","v":0},{"$f":"SUM(F77:F88)","v":0},{"$f":"SUM(G77:G88)","v":0},{"$f":"SUM(H77:H88)","v":0},{"$f":"SUM(I77:I88)","v":0},{"$f":"SUM(J77:J88)","v":0},{"$f":"SUM(K77:K88)","v":0},{"$f":"SUM(L77:L88)","v":0},{"$f":"SUM(M77:M88)","v":0},{"$f":"SUM(N77:N88)","v":0},{"$f":"SUM(O77:O88)","v":0},null,{"$f":"SUM(Q77:Q88)","v":0}]
[null,"Employers Allce unused",null,{"$f":"IF(ErsNiAllceTabSelect=1,Emp_allce_rate,0)","v":3000},{"$f":"IF(ErsNiAllceTabSelect=2,0,IF(MONTH(E6)=4,Emp_allce_rate,D92))","v":3000},3000,3000,3000,3000,3000,3000,3000,3000,3000,3000]
[null,"Employers Allce used",null,{"$f":"IF(ErsNiAllceTabSelect=1,MIN(D90,D89),0)","v":0},0,0,0,0,0,0,0,0,0,0,0]
[null,"Ers Allce C/Fwd",null,{"$f":"D90-D91","v":3000},{"$f":"E90-E91","v":3000},3000,3000,3000,3000,3000,3000,3000,3000,3000,3000,null,36000]
[null,"Ers NI to P & L",null,{"$f":"D89-D91","v":0},{"$f":"E89-E91","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D93:O93)","v":0}]
[]
[null,null,null,"EES NI"]
[null,{"$f":"B79","v":"Dept 1"},null,{"$f":"IF(D49=0,0,$P35*$D$35/12)","v":0},{"$f":"IF(E49=0,0,$P35*$D$35/12)","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D96:O96)","v":0}]
[null,2,null,{"$f":"IF(D50=0,0,$P36*$D$35/12)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D97:O97)","v":0}]
[null,3,null,{"$f":"IF(D51=0,0,$P37*$D$35/12)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,4,null,{"$f":"IF(D52=0,0,$P38*$D$35/12)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,5,null,{"$f":"IF(D53=0,0,$P39*$D$35/12)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,6,null,{"$f":"IF(D54=0,0,$P40*$D$35/12)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,7,null,{"$f":"IF(D55=0,0,$P41*$D$35/12)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,8,null,{"$f":"IF(D56=0,0,$P42*$D$35/12)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,9,null,{"$f":"IF(D57=0,0,$P43*$D$35/12)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,10,null,{"$f":"IF(D58=0,0,$P44*$D$35/12)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[]
[null,null,null,{"$f":"SUM(D95:D106)","v":0},{"$f":"SUM(E95:E106)","v":0},{"$f":"SUM(F95:F106)","v":0},{"$f":"SUM(G95:G106)","v":0},{"$f":"SUM(H95:H106)","v":0},{"$f":"SUM(I95:I106)","v":0},{"$f":"SUM(J95:J106)","v":0},{"$f":"SUM(K95:K106)","v":0},{"$f":"SUM(L95:L106)","v":0},{"$f":"SUM(M95:M106)","v":0},{"$f":"SUM(N95:N106)","v":0},{"$f":"SUM(O95:O106)","v":0},null,{"$f":"SUM(Q95:Q106)","v":0}]
[]
[null,null,null,"Ers Pension"]
[null,{"$f":"B96","v":"Dept 1"},null,{"$f":"IF(D49=0,0,$U35*$D$35/12)","v":0},{"$f":"IF(E49=0,0,$U35*$D$35/12)","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D110:O110)","v":0}]
[null,{"$f":"B97","v":2},null,{"$f":"IF(D50=0,0,$U36*$D$35/12)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D111:O111)","v":0}]
[null,3,null,{"$f":"IF(D51=0,0,$U37*$D$35/12)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,4,null,{"$f":"IF(D52=0,0,$U38*$D$35/12)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,5,null,{"$f":"IF(D53=0,0,$U39*$D$35/12)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,6,null,{"$f":"IF(D54=0,0,$U40*$D$35/12)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,7,null,{"$f":"IF(D55=0,0,$U41*$D$35/12)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,8,null,{"$f":"IF(D56=0,0,$U42*$D$35/12)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,9,null,{"$f":"IF(D57=0,0,$U43*$D$35/12)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[null,10,null,{"$f":"IF(D58=0,0,$U44*$D$35/12)","v":0},0,0,0,0,0,0,0,0,0,0,0,null,0]
[]
[null,null,null,{"$f":"SUM(D109:D120)","v":0},{"$f":"SUM(E109:E120)","v":0},{"$f":"SUM(F109:F120)","v":0},{"$f":"SUM(G109:G120)","v":0},{"$f":"SUM(H109:H120)","v":0},{"$f":"SUM(I109:I120)","v":0},{"$f":"SUM(J109:J120)","v":0},{"$f":"SUM(K109:K120)","v":0},{"$f":"SUM(L109:L120)","v":0},{"$f":"SUM(M109:M120)","v":0},{"$f":"SUM(N109:N120)","v":0},{"$f":"SUM(O109:O120)","v":0},null,{"$f":"SUM(Q109:Q120)","v":0}]
[]
[]
[null,null,null,"EES Pension"]
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[]
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[null,null,"Expense 12"]
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[null,null,{"$f":"CashFlow!$B$34","v":"Repairs and renewals"}]
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[]
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[]
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[null,null,{"$f":"CashFlow!$B$35","v":"IT Costs"}]
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[]
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[]
[]
[null,null,"Expense 14"]
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[null,null,{"$f":"CashFlow!$B$36","v":"Sundry expenses"}]
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[]
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[]
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[]
["VAT Exclusive",null,{"$f":"C15-C32","v":0},{"$f":"D15-D32","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(C21:O21)","v":0}]
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[]
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[]
["Vat Element to VAT Account",null,{"$f":"IF(stdvat=0%,0,C13*(1-VAT_Exclusive_percent))","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(C32:O32)","v":0}]

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[]
[]
[null,null,"Expense 15"]
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[null,null,{"$f":"CashFlow!$B$37","v":"Bank charges"}]
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[]
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[]
["Closing Creditors",null,{"$f":"IF($F$7,SUM(OFFSET(C15,,,1,-MIN($F$7,C$10))),)+IF(C$10-$F$7<=0,,OFFSET(C15,,-$F$7)*$G$7)","v":0},{"$f":"IF($F$7,SUM(OFFSET(D15,,,1,-MIN($F$7,D$10))),)+IF(D$10-$F$7<=0,,OFFSET(D15,,-$F$7)*$G$7)","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(C19:O19)","v":0}]
[]
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[]
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[]
["Accrual B/Fwd",null,null,{"$f":"C27","v":0},{"$f":"D27","v":0},0,0,0,0,0,0,0,0,0]
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[]
[]
["Profit and Loss",null,{"$f":"C21+C23-C24-C26+C27","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(C30:O30)","v":0}]
[]
["Vat Element to VAT Account",null,{"$f":"IF(stdvat=0%,0,C13*(1-VAT_Exclusive_percent))","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(C32:O32)","v":0}]

{"sheet":"expense16","index":39,"n_rows":32,"n_cols":36,"rows_kept":32,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[null,null,"Expense 16"]
[]
[null,null,{"$f":"CashFlow!$B$38","v":"Bank loan interest"}]
[null,"Days credit suppliers",null,null,{"$f":"days_credit_suppliers","v":30},{"$f":"IF(Average_days_in_month,INT(E7/Average_days_in_month))","v":1},{"$f":"IF(Average_days_in_month,MOD(E7,Average_days_in_month)/Average_days_in_month,)","v":0}]
[]
[]
[null,null,1,2,3,4,5,6,7,8,9,10,11,12]
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["Paid",null,{"$f":"-C19+C11+C15","v":0},{"$f":"-D19+D11+D15","v":0},{"$f":"-E19+E11+E15","v":0},{"$f":"-F19+F11+F15","v":0},0,0,0,0,0,0,0,0,null,{"$f":"SUM(C17:O17)","v":0}]
[]
["Closing Creditors",null,{"$f":"IF($F$7,SUM(OFFSET(C15,,,1,-MIN($F$7,C$10))),)+IF(C$10-$F$7<=0,,OFFSET(C15,,-$F$7)*$G$7)","v":0},{"$f":"IF($F$7,SUM(OFFSET(D15,,,1,-MIN($F$7,D$10))),)+IF(D$10-$F$7<=0,,OFFSET(D15,,-$F$7)*$G$7)","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(C19:O19)","v":0}]
[]
["VAT Exclusive",null,{"$f":"C15-C32","v":0},{"$f":"D15-D32","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(C21:O21)","v":0}]
[]
["Prepayment B/Fwd",null,null,{"$f":"C24","v":0},{"$f":"D24","v":0},0,0,0,0,0,0,0,0,0]
["Prepayment C/Fwd"]
[]
["Accrual B/Fwd",null,null,{"$f":"C27","v":0},{"$f":"D27","v":0},0,0,0,0,0,0,0,0,0]
["Accrual C/Fwd"]
[]
[]
["Profit and Loss",null,{"$f":"C21+C23-C24-C26+C27","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(C30:O30)","v":0}]
[]
["Vat Element to VAT Account",null,{"$f":"IF(stdvat=0%,0,C13*(1-VAT_Exclusive_percent))","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(C32:O32)","v":0}]

{"sheet":"expense17","index":40,"n_rows":32,"n_cols":36,"rows_kept":32,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[null,null,"Expense 17"]
[]
[null,null,{"$f":"CashFlow!$B$39","v":"spare17"}]
[null,"Days credit suppliers",null,null,{"$f":"days_credit_suppliers","v":30},{"$f":"IF(Average_days_in_month,INT(E7/Average_days_in_month))","v":1},{"$f":"IF(Average_days_in_month,MOD(E7,Average_days_in_month)/Average_days_in_month,)","v":0}]
[]
[]
[null,null,1,2,3,4,5,6,7,8,9,10,11,12]
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["Total",null,{"$f":"SUM(C13:C14)","v":0},{"$f":"SUM(D13:D14)","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(C15:O15)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total",{"$f":"SUM(T11:T15)","v":0}]
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[]
["Closing Creditors",null,{"$f":"IF($F$7,SUM(OFFSET(C15,,,1,-MIN($F$7,C$10))),)+IF(C$10-$F$7<=0,,OFFSET(C15,,-$F$7)*$G$7)","v":0},{"$f":"IF($F$7,SUM(OFFSET(D15,,,1,-MIN($F$7,D$10))),)+IF(D$10-$F$7<=0,,OFFSET(D15,,-$F$7)*$G$7)","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(C19:O19)","v":0}]
[]
["VAT Exclusive",null,{"$f":"C15-C32","v":0},{"$f":"D15-D32","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(C21:O21)","v":0}]
[]
["Prepayment B/Fwd",null,null,{"$f":"C24","v":0},{"$f":"D24","v":0},0,0,0,0,0,0,0,0,0]
["Prepayment C/Fwd"]
[]
["Accrual B/Fwd",null,null,{"$f":"C27","v":0},{"$f":"D27","v":0},0,0,0,0,0,0,0,0,0]
["Accrual C/Fwd"]
[]
[]
["Profit and Loss",null,{"$f":"C21+C23-C24-C26+C27","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(C30:O30)","v":0}]
[]
["Vat Element to VAT Account",null,{"$f":"IF(stdvat=0%,0,C13*(1-VAT_Exclusive_percent))","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(C32:O32)","v":0}]

{"sheet":"expense18","index":41,"n_rows":32,"n_cols":36,"rows_kept":32,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[null,null,"Expense 18"]
[]
[null,null,{"$f":"CashFlow!$B$40","v":"spare18"}]
[null,"Days credit suppliers",null,null,{"$f":"days_credit_suppliers","v":30},{"$f":"IF(Average_days_in_month,INT(E7/Average_days_in_month))","v":1},{"$f":"IF(Average_days_in_month,MOD(E7,Average_days_in_month)/Average_days_in_month,)","v":0}]
[]
[]
[null,null,1,2,3,4,5,6,7,8,9,10,11,12]
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["Total",null,{"$f":"SUM(C13:C14)","v":0},{"$f":"SUM(D13:D14)","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(C15:O15)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total",{"$f":"SUM(T11:T15)","v":0}]
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[]
["Closing Creditors",null,{"$f":"IF($F$7,SUM(OFFSET(C15,,,1,-MIN($F$7,C$10))),)+IF(C$10-$F$7<=0,,OFFSET(C15,,-$F$7)*$G$7)","v":0},{"$f":"IF($F$7,SUM(OFFSET(D15,,,1,-MIN($F$7,D$10))),)+IF(D$10-$F$7<=0,,OFFSET(D15,,-$F$7)*$G$7)","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(C19:O19)","v":0}]
[]
["VAT Exclusive",null,{"$f":"C15-C32","v":0},{"$f":"D15-D32","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(C21:O21)","v":0}]
[]
["Prepayment B/Fwd",null,null,{"$f":"C24","v":0},{"$f":"D24","v":0},0,0,0,0,0,0,0,0,0]
["Prepayment C/Fwd"]
[]
["Accrual B/Fwd",null,null,{"$f":"C27","v":0},{"$f":"D27","v":0},0,0,0,0,0,0,0,0,0]
["Accrual C/Fwd"]
[]
[]
["Profit and Loss",null,{"$f":"C21+C23-C24-C26+C27","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(C30:O30)","v":0}]
[]
["Vat Element to VAT Account",null,{"$f":"IF(stdvat=0%,0,C13*(1-VAT_Exclusive_percent))","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(C32:O32)","v":0}]

{"sheet":"expense19","index":42,"n_rows":32,"n_cols":36,"rows_kept":32,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[null,null,"Expense 19"]
[]
[null,null,{"$f":"CashFlow!$B$41","v":"spare19"}]
[null,"Days credit suppliers",null,null,{"$f":"days_credit_suppliers","v":30},{"$f":"IF(Average_days_in_month,INT(E7/Average_days_in_month))","v":1},{"$f":"IF(Average_days_in_month,MOD(E7,Average_days_in_month)/Average_days_in_month,)","v":0}]
[]
[]
[null,null,1,2,3,4,5,6,7,8,9,10,11,12]
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["Zero rate invoices",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(C14:O14)","v":0},null,null,"Closing",{"$f":"-N19","v":0}]
["Total",null,{"$f":"SUM(C13:C14)","v":0},{"$f":"SUM(D13:D14)","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(C15:O15)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total",{"$f":"SUM(T11:T15)","v":0}]
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[]
["Closing Creditors",null,{"$f":"IF($F$7,SUM(OFFSET(C15,,,1,-MIN($F$7,C$10))),)+IF(C$10-$F$7<=0,,OFFSET(C15,,-$F$7)*$G$7)","v":0},{"$f":"IF($F$7,SUM(OFFSET(D15,,,1,-MIN($F$7,D$10))),)+IF(D$10-$F$7<=0,,OFFSET(D15,,-$F$7)*$G$7)","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(C19:O19)","v":0}]
[]
["VAT Exclusive",null,{"$f":"C15-C32","v":0},{"$f":"D15-D32","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(C21:O21)","v":0}]
[]
["Prepayment B/Fwd",null,null,{"$f":"C24","v":0},{"$f":"D24","v":0},0,0,0,0,0,0,0,0,0]
["Prepayment C/Fwd"]
[]
["Accrual B/Fwd",null,null,{"$f":"C27","v":0},{"$f":"D27","v":0},0,0,0,0,0,0,0,0,0]
["Accrual C/Fwd"]
[]
[]
["Profit and Loss",null,{"$f":"C21+C23-C24-C26+C27","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(C30:O30)","v":0}]
[]
["Vat Element to VAT Account",null,{"$f":"IF(stdvat=0%,0,C13*(1-VAT_Exclusive_percent))","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(C32:O32)","v":0}]

{"sheet":"expense20","index":43,"n_rows":32,"n_cols":36,"rows_kept":32,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[null,null,"Expense 20"]
[]
[null,null,{"$f":"CashFlow!$B$42","v":"spare20"}]
[null,"Days credit suppliers",null,null,{"$f":"days_credit_suppliers","v":30},{"$f":"IF(Average_days_in_month,INT(E7/Average_days_in_month))","v":1},{"$f":"IF(Average_days_in_month,MOD(E7,Average_days_in_month)/Average_days_in_month,)","v":0}]
[]
[]
[null,null,1,2,3,4,5,6,7,8,9,10,11,12]
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["Zero rate invoices",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(C14:O14)","v":0},null,null,"Closing",{"$f":"-N19","v":0}]
["Total",null,{"$f":"SUM(C13:C14)","v":0},{"$f":"SUM(D13:D14)","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(C15:O15)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total",{"$f":"SUM(T11:T15)","v":0}]
["Paid",null,{"$f":"-C19+C11+C15","v":0},{"$f":"-D19+D11+D15","v":0},{"$f":"-E19+E11+E15","v":0},{"$f":"-F19+F11+F15","v":0},0,0,0,0,0,0,0,0,null,{"$f":"SUM(C17:O17)","v":0}]
[]
["Closing Creditors",null,{"$f":"IF($F$7,SUM(OFFSET(C15,,,1,-MIN($F$7,C$10))),)+IF(C$10-$F$7<=0,,OFFSET(C15,,-$F$7)*$G$7)","v":0},{"$f":"IF($F$7,SUM(OFFSET(D15,,,1,-MIN($F$7,D$10))),)+IF(D$10-$F$7<=0,,OFFSET(D15,,-$F$7)*$G$7)","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(C19:O19)","v":0}]
[]
["VAT Exclusive",null,{"$f":"C15-C32","v":0},{"$f":"D15-D32","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(C21:O21)","v":0}]
[]
["Prepayment B/Fwd",null,null,{"$f":"C24","v":0},{"$f":"D24","v":0},0,0,0,0,0,0,0,0,0]
["Prepayment C/Fwd"]
[]
["Accrual B/Fwd",null,null,{"$f":"C27","v":0},{"$f":"D27","v":0},0,0,0,0,0,0,0,0,0]
["Accrual C/Fwd"]
[]
[]
["Profit and Loss",null,{"$f":"C21+C23-C24-C26+C27","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(C30:O30)","v":0}]
[]
["Vat Element to VAT Account",null,{"$f":"IF(stdvat=0%,0,C13*(1-VAT_Exclusive_percent))","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(C32:O32)","v":0}]

{"sheet":"expense21","index":44,"n_rows":32,"n_cols":36,"rows_kept":32,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[null,null,"Expense 21"]
[]
[null,null,{"$f":"CashFlow!$B$43","v":"spare21"}]
[null,"Days credit suppliers",null,null,{"$f":"days_credit_suppliers","v":30},{"$f":"IF(Average_days_in_month,INT(E7/Average_days_in_month))","v":1},{"$f":"IF(Average_days_in_month,MOD(E7,Average_days_in_month)/Average_days_in_month,)","v":0}]
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["Credit card charges",null,{"$f":"C15*creditcardrate","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(C17:O17)","v":0}]
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["Interest ",null,{"$f":"IF(C22<0,(-C22*overdraftintrate/12),0)","v":{"$error":"#VALUE!"}},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"},null,{"$f":"SUM(C24:O24)","v":{"$error":"#VALUE!"}}]

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[null,null,{"$f":"IF($F$7,SUM(OFFSET(C17,,,1,-MIN($F$7,C$10))),)+IF(C$10-$F$7<=0,,OFFSET(C17,,-$F$7)*$G$7)","v":0},{"$f":"IF($F$7,SUM(OFFSET(D17,,,1,-MIN($F$7,D$10))),)+IF(D$10-$F$7<=0,,OFFSET(D17,,-$F$7)*$G$7)","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(C21:O21)","v":0}]
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[]
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[null,null,1,2,3,4,5,6,7,8,9,10,11,12]
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[]
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[null,null,null,"Expense 27"]
[]
[null,null,null,{"$f":"CashFlow!$B$54","v":"Capital expenditure"}]
[null,"Days credit suppliers",null,null,null,{"$f":"days_credit_suppliers","v":30},{"$f":"IF(Average_days_in_month,INT(F7/Average_days_in_month))","v":1},{"$f":"IF(Average_days_in_month,MOD(F7,Average_days_in_month)/Average_days_in_month,)","v":0}]
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[]
["Asset type 1",null,"Opening Balance",1,2,3,4,5,6,7,8,9,10,11,12]
["Opening Creditors",null,null,null,{"$f":"IF(E$10=1,,D19)","v":0},0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S15","v":0},{"$f":"S16","v":0},{"$f":"S17","v":0},{"$f":"S18","v":0},{"$f":"S19","v":0},{"$f":"S24","v":0},{"$f":"S25","v":0},{"$f":"S26","v":0}]
[]
["Std rate invoices gross",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D13:P13)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q15","v":0},{"$f":"Q16","v":0},{"$f":"Q17","v":0},{"$f":"Q18","v":0},{"$f":"Q19","v":0},{"$f":"Q24","v":0},{"$f":"Q25","v":0},{"$f":"Q26","v":0}]
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["Total",null,null,{"$f":"SUM(D13:D14)","v":0},{"$f":"SUM(E13:E14)","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D15:P15)","v":0}]
[]
["Paid",null,null,{"$f":"-D19+D11+D15","v":0},{"$f":"-E19+E11+E15","v":0},{"$f":"-F19+F11+F15","v":0},{"$f":"-G19+G11+G15","v":0},0,0,0,0,0,0,0,0,null,{"$f":"SUM(D17:P17)","v":0}]
[]
["Closing Creditors",null,null,{"$f":"IF($G$7,SUM(OFFSET(D15,,,1,-MIN($G$7,D$10))),)+IF(D$10-$G$7<=0,,OFFSET(D15,,-$G$7)*$H$7)","v":0},{"$f":"IF($G$7,SUM(OFFSET(E15,,,1,-MIN($G$7,E$10))),)+IF(E$10-$G$7<=0,,OFFSET(E15,,-$G$7)*$H$7)","v":0},0,0,0,0,0,0,0,0,0,0]
[]
["VAT Exclusive",null,null,{"$f":"D15-D45","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D21:P21)","v":0}]
[]
[]
[null,null,"Depreciation Rate",0.33,null,"Straight Line (1) or Reducing Balance (2)",null,null,1]
[null,null,"B/Fwd",1,2,3,4,5,6,7,8,9,10,11,12,null,null,null,null,"B/s"]
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["C.Fwd",null,{"$f":"C26+C27","v":0},{"$f":"D26+D27+D28","v":0},{"$f":"E26+E27+E28","v":0},0,0,0,0,0,0,0,0,0,0,null,null,null,null,{"$f":"HLOOKUP(monthno,$D$25:$O$36,10)","v":0},"NBV"]
[]
["Depreciation  b/Fwd (-)",null,0,{"$f":"C34","v":0},{"$f":"D34","v":0},0,0,0,0,0,0,0,0,0,0]
["Depreciation in period",null,null,{"$f":"(ROUND(IF($I$24=1,-D29*$D$24/12,-(D29+D31)*$D$24/12),2))","v":0},{"$f":"(ROUND(IF($I$24=1,-E29*$D$24/12,-(E29+E31)*$D$24/12),2))","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D32:P32)","v":0}]
["Depreciation on disposals"]
["Depreciation c/fwd",null,{"$f":"C31+C32","v":0},{"$f":"D31+D32+D33","v":0},{"$f":"E31+E32+E33","v":0},0,0,0,0,0,0,0,0,0,0]
[]
["Net Book Value",null,{"$f":"C29+C34","v":0},{"$f":"D29+D34","v":0},{"$f":"E29+E34","v":0},0,0,0,0,0,0,0,0,0,0]
[]
["Disposal proceeds inc VAT"]
["Disposal proceeds - zero rated"]
["Disposal Proceeds net of VAT",null,null,{"$f":"D38+D44+D39","v":0},{"$f":"E38+E44+E39","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D40:P40)","v":0}]
["Book Value of disposals",null,null,{"$f":"-D28-D33","v":0},{"$f":"-E28-E33","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D41:P41)","v":0}]
["Gain/Loss on disposal",null,null,{"$f":"D40-D41","v":0},{"$f":"E40-E41","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D42:P42)","v":0}]
[]
["Vat Element to VAT Account - Disposals",null,null,{"$f":"IF(stdvat=0%,0,-((D38*(1-VAT_Exclusive_percent))))","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D44:P44)","v":0}]
["Vat Element to VAT Account - Additions",null,null,{"$f":"IF(stdvat=0%,0,((D13*(1-VAT_Exclusive_percent))))","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D45:P45)","v":0}]
[]
[]
["Asset type 2",null,"Opening Balance",1,2,3,4,5,6,7,8,9,10,11,12]
["Opening Creditors",null,null,null,{"$f":"IF(E$10=1,,D57)","v":0},{"$f":"IF(F$10=1,,E57)","v":0},{"$f":"IF(G$10=1,,F57)","v":0},{"$f":"IF(H$10=1,,G57)","v":0},{"$f":"IF(I$10=1,,H57)","v":0},{"$f":"IF(J$10=1,,I57)","v":0},{"$f":"IF(K$10=1,,J57)","v":0},{"$f":"IF(L$10=1,,K57)","v":0},{"$f":"IF(M$10=1,,L57)","v":0},{"$f":"IF(N$10=1,,M57)","v":0},{"$f":"IF(O$10=1,,N57)","v":0}]
[]
["Std rate invoices gross",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D51:P51)","v":0}]
["Zero rate invoices",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(D52:P52)","v":0}]
["Total",null,null,{"$f":"SUM(D51:D52)","v":0},{"$f":"SUM(E51:E52)","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D53:P53)","v":0}]
[]
["Paid",null,null,{"$f":"-D57+D49+D53","v":0},{"$f":"-E57+E49+E53","v":0},{"$f":"-F57+F49+F53","v":0},{"$f":"-G57+G49+G53","v":0},0,0,0,0,0,0,0,0,null,{"$f":"SUM(D55:P55)","v":0}]
[]
["Closing Creditors",null,null,{"$f":"IF($G$7,SUM(OFFSET(D53,,,1,-MIN($G$7,D$10))),)+IF(D$10-$G$7<=0,,OFFSET(D53,,-$G$7)*$H$7)","v":0},{"$f":"IF($G$7,SUM(OFFSET(E53,,,1,-MIN($G$7,E$10))),)+IF(E$10-$G$7<=0,,OFFSET(E53,,-$G$7)*$H$7)","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D57:P57)","v":0}]
[]
["VAT Exclusive",null,null,{"$f":"D53-D83","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D59:P59)","v":0}]
[]
[]
[null,null,"Depreciation Rate",0.25,null,"Straight Line (1) or Reducing Balance (2)",null,null,1]
[null,null,"B/Fwd",1,2,3,4,5,6,7,8,9,10,11,12,null,null,null,null,"B/s"]
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["Additions",null,null,{"$f":"D59","v":0},{"$f":"E59","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D65:P65)","v":0},null,null,{"$f":"HLOOKUP(monthno,$D$25:$O$36,8)","v":0},"Depn"]
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["C.Fwd",null,{"$f":"C64+C65","v":0},{"$f":"D64+D65+D66","v":0},{"$f":"E64+E65+E66","v":0},{"$f":"F64+F65+F66","v":0},{"$f":"G64+G65+G66","v":0},{"$f":"H64+H65+H66","v":0},{"$f":"I64+I65+I66","v":0},{"$f":"J64+J65+J66","v":0},{"$f":"K64+K65+K66","v":0},{"$f":"L64+L65+L66","v":0},{"$f":"M64+M65+M66","v":0},{"$f":"N64+N65+N66","v":0},{"$f":"O64+O65+O66","v":0},null,null,null,null,{"$f":"HLOOKUP(monthno,$D$25:$O$36,10)","v":0},"NBV"]
[]
["Depreciation  b/Fwd (-)",null,null,{"$f":"C72","v":0},{"$f":"D72","v":0},0,0,0,0,0,0,0,0,0,0]
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["Depreciation on disposals"]
["Depreciation c/fwd",null,{"$f":"C69+C70","v":0},{"$f":"D69+D70+D71","v":0},{"$f":"E69+E70+E71","v":0},{"$f":"F69+F70+F71","v":0},{"$f":"G69+G70+G71","v":0},{"$f":"H69+H70+H71","v":0},{"$f":"I69+I70+I71","v":0},{"$f":"J69+J70+J71","v":0},{"$f":"K69+K70+K71","v":0},{"$f":"L69+L70+L71","v":0},{"$f":"M69+M70+M71","v":0},{"$f":"N69+N70+N71","v":0},{"$f":"O69+O70+O71","v":0}]
[]
["Net Book Value",null,{"$f":"C67+C72","v":0},{"$f":"D67+D72","v":0},{"$f":"E67+E72","v":0},0,0,0,0,0,0,0,0,0,0]
[]
["Disposal proceeds inc vAt"]
["Disposal proceeds - zero rated"]
["Disposal Proceeds net of VAT",null,null,{"$f":"D76+D82+D77","v":0},{"$f":"E76+E82+E77","v":0},{"$f":"F76+F82+F77","v":0},{"$f":"G76+G82+G77","v":0},{"$f":"H76+H82+H77","v":0},{"$f":"I76+I82+I77","v":0},{"$f":"J76+J82+J77","v":0},{"$f":"K76+K82+K77","v":0},{"$f":"L76+L82+L77","v":0},{"$f":"M76+M82+M77","v":0},{"$f":"N76+N82+N77","v":0},{"$f":"O76+O82+O77","v":0},null,{"$f":"SUM(D78:P78)","v":0}]
["Book Value of disposals",null,null,{"$f":"-D66-D71","v":0},{"$f":"-E66-E71","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D79:P79)","v":0}]
["Gain/Loss on disposal",null,null,{"$f":"D78-D79","v":0},{"$f":"E78-E79","v":0},{"$f":"F78-F79","v":0},{"$f":"G78-G79","v":0},{"$f":"H78-H79","v":0},{"$f":"I78-I79","v":0},{"$f":"J78-J79","v":0},{"$f":"K78-K79","v":0},{"$f":"L78-L79","v":0},{"$f":"M78-M79","v":0},{"$f":"N78-N79","v":0},{"$f":"O78-O79","v":0},null,{"$f":"SUM(D80:P80)","v":0}]
[]
["Vat Element to VAT Account - Disposals",null,null,{"$f":"IF(stdvat=0%,0,-((D76*(1-VAT_Exclusive_percent))))","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D82:P82)","v":0}]
["Vat Element to VAT Account - Additions",null,null,{"$f":"IF(stdvat=0%,0,((D51*(1-VAT_Exclusive_percent))))","v":0},0,0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D83:P83)","v":0}]
[]
[]
["Totals",null,null,1,2,3,4,5,6,7,8,9,10,11,12]
[]
["Payments",null,null,{"$f":"D17+D55","v":0},{"$f":"E17+E55","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D88:P88)","v":0}]
[]
["B/Fwd",null,null,{"$f":"C64+C26","v":0},{"$f":"D93","v":0},{"$f":"E93","v":0},0,0,0,0,0,0,0,0,0]
["Additions",null,null,{"$f":"D65+D27","v":0},{"$f":"E65+E27","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D91:P91)","v":0},null,null,{"$f":"HLOOKUP(monthno,$D$86:$Q$107,8)","v":0},"fabs1"]
["Disposals ",null,null,{"$f":"D66+D28","v":0},{"$f":"E66+E28","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D92:P92)","v":0},null,null,{"$f":"HLOOKUP(monthno,$D$86:$Q$107,13)","v":0},"depnbs"]
["C.Fwd",null,null,{"$f":"SUM(D90:D92)","v":0},{"$f":"SUM(E90:E92)","v":0},0,0,0,0,0,0,0,0,0,0]
[]
["Depn b/fwd",null,null,{"$f":"C69+C31","v":0},{"$f":"D98","v":0},{"$f":"E98","v":0},0,0,0,0,0,0,0,0,0]
["Depn for period",null,null,{"$f":"D70+D32","v":0},{"$f":"E70+E32","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D96:P96)","v":0}]
["Depn on disposals",null,null,{"$f":"D33+D71","v":0},{"$f":"E33+E71","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D97:P97)","v":0}]
["C/Fwd",null,null,{"$f":"SUM(D95:D97)","v":0},{"$f":"SUM(E95:E97)","v":0},0,0,0,0,0,0,0,0,0,0]
[]
["Proceeds inc VAT",null,null,{"$f":"D76+D77","v":0},{"$f":"E76+E77","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D100:P100)","v":0}]
["Proceeds Ex VAT",null,null,{"$f":"D78+D40","v":0},{"$f":"E78+E40","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D101:P101)","v":0}]
["Gain/Loss on disposal",null,null,{"$f":"D80+D42","v":0},{"$f":"E80+E42","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(D102:P102)","v":0}]
[]
["Closing Creditors",null,null,{"$f":"D57+D19","v":0},{"$f":"E57+E19","v":0},{"$f":"F57+F19","v":0}]
[]
["Vat Element to VAT Account - Disposals",null,null,{"$f":"D82+D44","v":0},{"$f":"E82+E44","v":0},0,0,0,0,0,0,0,0,0,0]
["Vat Element to VAT Account - Additions",null,null,{"$f":"D83+D45","v":0},{"$f":"E83+E45","v":0},0,0,0,0,0,0,0,0,0,0]

{"sheet":"HP1","index":53,"n_rows":48,"n_cols":36,"rows_kept":48,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[null,null,"Expense 28"]
[]
[null,null,{"$f":"CashFlow!B56","v":"Loan / HP repayments"}]
["LOAN 1"]
[null,"Interest rate",0.05]
[]
[null,null,1,2,3,4,5,6,7,8,9,10,11,12]
["Opening Balance",null,null,{"$f":"C20","v":0},{"$f":"IF(E$10=1,,D20)","v":0},0,0,0,0,0,0,0,0,0,null,null,null,"Check","Opening ",{"$f":"C11","v":0},null,null,null,null,null,null,null,null,{"$f":"R15","v":0},{"$f":"R16","v":0},{"$f":"R17","v":0},{"$f":"R18","v":0},{"$f":"R20","v":0},{"$f":"R23","v":0},{"$f":"R24","v":0},{"$f":"R25","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"interest",{"$f":"P19","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(C13:O13)","v":0},null,null,"Paid",{"$f":"-P17","v":0},null,null,null,null,null,null,null,null,{"$f":"P15","v":0},{"$f":"P16","v":0},{"$f":"P17","v":0},{"$f":"P18","v":0},{"$f":"P20","v":0},{"$f":"P23","v":0},{"$f":"P24","v":0},{"$f":"P25","v":0}]
["Advances",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(C14:O14)","v":0},null,null,"Closing",{"$f":"-N20","v":0}]
["Total",null,{"$f":"C11+C14","v":0},{"$f":"D11+D14","v":0},0,0,0,0,0,0,0,0,0,0,null,null,null,null,"Advanced",{"$f":"C14","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total",{"$f":"SUM(T11:T15)","v":0}]
["Paid",null,null,{"$f":"C17","v":0},{"$f":"C17","v":0},{"$f":"C17","v":0},{"$f":"C17","v":0},{"$f":"C17","v":0},{"$f":"C17","v":0},{"$f":"C17","v":0},{"$f":"C17","v":0},{"$f":"C17","v":0},{"$f":"C17","v":0},{"$f":"C17","v":0},null,{"$f":"SUM(C17:O17)","v":0}]
[]
["Interest element to P & L",null,{"$f":"C15*$C$8/12","v":0},{"$f":"D15*$C$8/12","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(C19:O19)","v":0}]
["Closing Balance",null,{"$f":"C15-C17+C19","v":0},{"$f":"D15-D17+D19","v":0},0,0,0,0,0,0,0,0,0,0]
[]
[]
[]
["LOAN 2",null,null,null,null,{"$f":"IF(Average_days_in_month,INT(E24/Average_days_in_month))","v":0},{"$f":"IF(Average_days_in_month,MOD(E24,Average_days_in_month)/Average_days_in_month,)","v":0}]
[null,"Interest rate",4.8000000000000001E-2]
[]
[null,null,1,2,3,4,5,6,7,8,9,10,11,12]
["Opening Balance",null,null,{"$f":"C37","v":0},{"$f":"IF(E$10=1,,D37)","v":0},0,0,0,0,0,0,0,0,0,null,null,null,"Check","Opening ",{"$f":"C28","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"interest",{"$f":"P36","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(C30:O30)","v":0},null,null,"Paid",{"$f":"-P34","v":0}]
["Advances",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(C31:O31)","v":0},null,null,"Closing",{"$f":"-N37","v":0}]
["Total",null,{"$f":"C28+C31","v":0},{"$f":"D28+D31","v":0},{"$f":"E28+E31","v":0},{"$f":"F28+F31","v":0},{"$f":"G28+G31","v":0},{"$f":"H28+H31","v":0},{"$f":"I28+I31","v":0},{"$f":"J28+J31","v":0},{"$f":"K28+K31","v":0},{"$f":"L28+L31","v":0},{"$f":"M28+M31","v":0},{"$f":"N28+N31","v":0},null,null,null,null,"Advanced",{"$f":"C31","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total",{"$f":"SUM(T28:T32)","v":0}]
["Paid",null,null,{"$f":"C34","v":0},{"$f":"C34","v":0},{"$f":"C34","v":0},{"$f":"C34","v":0},{"$f":"C34","v":0},{"$f":"C34","v":0},{"$f":"C34","v":0},{"$f":"C34","v":0},{"$f":"C34","v":0},{"$f":"C34","v":0},{"$f":"C34","v":0},null,{"$f":"SUM(C34:O34)","v":0}]
[]
["Interest element to P & L",null,{"$f":"C32*$C$25/12","v":0},{"$f":"D32*$C$25/12","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(C36:O36)","v":0}]
["Closing Balance",null,{"$f":"C32-C34+C36","v":0},{"$f":"D32-D34+D36","v":0},{"$f":"E32-E34+E36","v":0},{"$f":"F32-F34+F36","v":0},{"$f":"G32-G34+G36","v":0},{"$f":"H32-H34+H36","v":0},{"$f":"I32-I34+I36","v":0},{"$f":"J32-J34+J36","v":0},{"$f":"K32-K34+K36","v":0},{"$f":"L32-L34+L36","v":0},{"$f":"M32-M34+M36","v":0},{"$f":"N32-N34+N36","v":0}]
[]
[]
[]
[]
["Total",null,1,2,3,4,5,6,7,8,9,10,11,12]
["Opening Balance",null,{"$f":"C11+C28","v":0},{"$f":"D11+D28","v":0},0,0,0,0,0,0,0,0,0,0,null,null,null,"Check","Opening ",{"$f":"C43","v":0},null,{"$f":"HLOOKUP(monthno,C42:N47,6)","v":0}]
["Advances",null,{"$f":"C14+C31","v":0},{"$f":"D14+D31","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(C44:O44)","v":0},null,null,"interest",{"$f":"P46","v":0}]
["Repayments",null,{"$f":"C17+C34","v":0},{"$f":"D17+D34","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(C45:O45)","v":0},null,null,"Paid",{"$f":"-P45","v":0}]
["Interest",null,{"$f":"C19+C36","v":0},{"$f":"D19+D36","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(C46:O46)","v":0},null,null,"Closing",{"$f":"-N47","v":0}]
["Closing Balance",null,{"$f":"C20+C37","v":0},{"$f":"D20+D37","v":0},0,0,0,0,0,0,0,0,0,0,null,null,null,null,"Advanced",{"$f":"C44","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total",{"$f":"SUM(T43:T47)","v":0}]

{"sheet":"Journal","index":54,"n_rows":35,"n_cols":36,"rows_kept":35,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[null,null,"Journal Tab - miscellaneous entries"]
[]
["VAT Scale Charge - will be added to Motor expenses in P & L and added to VAT Account "]
["Enter in the yellow box only - an equal and opposite entry is created for the VAT Account row"]
[]
[null,null,{"$f":"start_date","v":"2019-09-01"},{"$f":"EDATE(C9,1)","v":"2019-10-01"},{"$f":"EDATE(D9,1)","v":"2019-11-01"},{"$f":"EDATE(E9,1)","v":"2019-12-01"},"2020-01-01","2020-02-01","2020-03-01","2020-04-01","2020-05-01","2020-06-01","2020-07-01","2020-08-01","Total"]
[null,null,1,2,3,4,5,6,7,8,9,10,11,12]
[null,null,null,{"$f":"IF(D$10=1,,C17)","v":0},0,0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(C11:O11)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"R15","v":0},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"R16","v":0},{"$f":"R17","v":0},{"$f":"R20","v":0},{"$f":"R21","v":0},{"$f":"R22","v":0}]
[]
["VAT Scale Charge  P & L ",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(C13:N13)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P15","v":0},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"P16","v":0},{"$f":"P17","v":0},{"$f":"P20","v":0},{"$f":"P21","v":0},{"$f":"P22","v":0}]
[]
["VAT Scale Charge  VAT Acc't",null,{"$f":"-C13","v":0},{"$f":"-D13","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(C15:N15)","v":0}]
[]
[]
[]
["Class 1A National Insurance",null,"Added to NI in P & L and creditors on balance sheet - July payment calculated based on balance in March "]
[]
["Added to Ers NI ( P & L)",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(C21:N21)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(C22:O22)","v":0}]
["Creditor b/fwd",null,null,{"$f":"C25","v":0},{"$f":"D25","v":0},0,0,0,0,0,0,0,0,0]
["Paid",null,{"$f":"IF(MONTH(C9)=7,OFFSET(C23,2,-1,1,1),0)","v":0},{"$f":"IF(MONTH(D9)=7,OFFSET(D23,2,-1,1,1),0)","v":0},{"$f":"IF(MONTH(E9)=7,OFFSET(E23,2,-2,1,1),0)","v":0},{"$f":"IF(MONTH(F9)=7,OFFSET(F23,2,-4,1,1),0)","v":0},{"$f":"IF(MONTH(G9)=7,OFFSET(G23,2,-4,1,1),0)","v":0},{"$f":"IF(MONTH(H9)=7,OFFSET(H23,2,-4,1,1),0)","v":0},{"$f":"IF(MONTH(I9)=7,OFFSET(I23,2,-4,1,1),0)","v":0},0,0,0,0,0,{"$f":"SUM(C24:N24)","v":0}]
["Creditor c/fwd",null,{"$f":"C21+C23-C24","v":0},{"$f":"D21+D23-D24","v":0},0,0,0,0,0,0,0,0,0,0]
[]
[]
["Car Leasing VAT Adjustment",null,"(only 50% of VAT will be reclaimable - this section allows you to adjust for the VAT already claimed at 20%)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["The default posting to the profit and loss account is Motor - but you can choose to post it against the leasing code instead by selecting here"]
[]
["VAT on Car Leasing claimed",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(C31:N31)","v":0}]
[]
[{"$f":"IF(leasevatadjustment=1,\"50% adjustment to motor\",\"\")","v":"50% adjustment to motor"},null,{"$f":"IF(leasevatadjustment=1,C31/2,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(C33:N33)","v":0}]
[{"$f":"IF(leasevatadjustment=2,\"50% adjustment to leasing\",\"\")","v":""},null,{"$f":"IF(leasevatadjustment=2,C31/2,0)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(C34:N34)","v":0}]
["VAT Account",null,{"$f":"-C33-C34","v":0},{"$f":"-D33-D34","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(C35:N35)","v":0}]

{"sheet":"Sheet1","index":55,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}