{"text_format":"1","workbook":"xlsx","n_sheets":6,"sheets":["Control sheet","Checklist","Bookkeeping template","Import","ETB","Nominals"],"not_rendered":{"charts":0,"images":1,"macros":1,"external_links":1,"defined_names":11,"comments":2,"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":"Control sheet","index":0,"n_rows":3,"n_cols":2,"rows_kept":3,"cut":false,"hidden":true,"merged":[]}
["Yes","Purchased"]
["No","Leased"]
[null,"No"]

{"sheet":"Checklist","index":1,"n_rows":37,"n_cols":6,"rows_kept":37,"cut":false,"hidden":false,"merged":[[33,1,33,2],[33,3,33,4],[34,1,34,2],[34,3,34,4],[35,3,35,4],[36,3,36,4],[26,5,26,6],[27,1,27,2],[27,3,27,4],[28,1,28,2],[28,3,28,4],[29,1,29,2],[29,3,29,4],[23,1,23,2],[23,3,23,4],[24,1,24,2],[24,3,24,4],[26,1,26,2],[26,3,26,4],[18,1,18,2],[18,3,18,4],[18,5,18,6],[22,1,22,2],[22,3,22,4],[22,5,22,6],[16,1,16,2],[16,3,16,4],[16,5,16,6],[17,1,17,2],[17,3,17,4],[17,5,17,6],[14,1,14,2],[14,3,14,4],[14,5,14,6],[15,1,15,2],[15,3,15,4],[15,5,15,6],[3,0,5,8],[8,1,8,2],[8,3,8,4],[9,1,9,2],[9,3,9,4],[13,1,13,2],[13,3,13,4],[13,5,13,6]]}
[]
[]
[]
["CHECKLIST"]
[]
[]
[]
[]
[null,"Business mileage",null,null,null,"miles"]
[null,"Total mileage",null,null,null,"miles"]
[]
[null,"Did you purchase any equipment over £100? ",null,null,null,"No"]
[]
[null,"Item",null,"Date of purchase",null,"Cost"]
[]
[]
[]
[]
[]
[]
[null,"Do you use your car for business? If so, how do you own it?",null,null,null,"No"]
[]
[null,"Date of purchase",null,null,null,"<-- dd/mm/yyyy"]
[null,"Cost"]
[null,"Registration plate"]
[]
[null,"Lease start date",null,null,null,"<-- dd/mm/yyyy"]
[null,"Deposit (if this year)"]
[null,"Monthly cost"]
[null,"Registration plate"]
[]
[null,"Do you do some business work at home?",null,null,null,"No"]
[]
[null,"How many rooms in your home?"]
[null,"How many rooms are used for business?"]
[null,"What is the business use % of the rooms?"]
[null,"How many hours per month?"]

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["Period start","2021-04-06","Period end date",{"$f":"B1+364","v":"2022-04-05"}]
["Date","Income/Expense","Drop-down category","Amount (£)","Description"]
["2021-04-06","Sales","Sales",10000,"Invoice 001"]
["2021-04-06","Accountancy","Renewals/maintenance of equipment",250,"Accountancy fees"]

{"sheet":"Import","index":3,"n_rows":35,"n_cols":6,"rows_kept":35,"cut":false,"hidden":true,"merged":[]}
["Code","Description","Debit","Credit","Ledger","Account"]
[1,"Sales",null,{"$f":"SUMIF('Bookkeeping template'!C:D,Import!B2,'Bookkeeping template'!D:D)","v":10000},{"$f":"VLOOKUP(A2,Nominals,2,FALSE)","v":"Turnover"},{"$f":"VLOOKUP(A2,Nominals,3,FALSE)","v":"Sales"}]
[5,"Other income",null,{"$f":"SUMIF(ETB!A:D,Import!A3,ETB!C:D)","v":0},{"$f":"VLOOKUP(A3,Nominals,2,FALSE)","v":"Other business income"},{"$f":"VLOOKUP(A3,Nominals,3,FALSE)","v":"Other business income"}]
[11,"Cost of goods used",{"$f":"SUMIF(ETB!A:D,Import!A4,ETB!C:D)","v":0},null,{"$f":"VLOOKUP(A4,Nominals,2,FALSE)","v":"Cost of goods bought for resale or goods used"},{"$f":"VLOOKUP(A4,Nominals,3,FALSE)","v":"Cost of materials supplied"}]
[15,"Direct costs",{"$f":"SUMIF(ETB!A:D,Import!A5,ETB!C:D)","v":0},null,{"$f":"VLOOKUP(A5,Nominals,2,FALSE)","v":"Cost of goods bought for resale or goods used"},{"$f":"VLOOKUP(A5,Nominals,3,FALSE)","v":"Other direct costs"}]
[17,"Salaries and wages",{"$f":"SUMIF(ETB!A:D,Import!A6,ETB!C:D)","v":0},null,{"$f":"VLOOKUP(A6,Nominals,2,FALSE)","v":"Wages, salaries and other staff costs"},{"$f":"VLOOKUP(A6,Nominals,3,FALSE)","v":"Salaries/wages"}]
[21,"Other staff costs",{"$f":"SUMIF(ETB!A:D,Import!A7,ETB!C:D)","v":0},null,{"$f":"VLOOKUP(A7,Nominals,2,FALSE)","v":"Wages, salaries and other staff costs"},{"$f":"VLOOKUP(A7,Nominals,3,FALSE)","v":"Staff welfare"}]
[25,"Car/van insurance and fees",{"$f":"SUMIF(ETB!A:D,Import!A8,ETB!C:D)","v":0},null,{"$f":"VLOOKUP(A8,Nominals,2,FALSE)","v":"Car, van and travel expenses"},{"$f":"VLOOKUP(A8,Nominals,3,FALSE)","v":"Vehicles - insurance and licence fees"}]
[26,"Car/van repairs and servicing",{"$f":"SUMIF(ETB!A:D,Import!A9,ETB!C:D)","v":0},null,{"$f":"VLOOKUP(A9,Nominals,2,FALSE)","v":"Car, van and travel expenses"},{"$f":"VLOOKUP(A9,Nominals,3,FALSE)","v":"Vehicles - repairs and servicing"}]
[27,"Car/van fuel",{"$f":"SUMIF(ETB!A:D,Import!A10,ETB!C:D)","v":0},null,{"$f":"VLOOKUP(A10,Nominals,2,FALSE)","v":"Car, van and travel expenses"},{"$f":"VLOOKUP(A10,Nominals,3,FALSE)","v":"Vehicles - fuel, including business mileage costs"}]
[28,"Car/van parking",{"$f":"SUMIF(ETB!A:D,Import!A11,ETB!C:D)","v":0},null,{"$f":"VLOOKUP(A11,Nominals,2,FALSE)","v":"Car, van and travel expenses"},{"$f":"VLOOKUP(A11,Nominals,3,FALSE)","v":"Vehicles - parking"}]
[29,"Car/van hire",{"$f":"SUMIF(ETB!A:D,Import!A12,ETB!C:D)","v":0},null,{"$f":"VLOOKUP(A12,Nominals,2,FALSE)","v":"Car, van and travel expenses"},{"$f":"VLOOKUP(A12,Nominals,3,FALSE)","v":"Vehicles - hire"}]
[30,"Car/van other costs",{"$f":"SUMIF(ETB!A:D,Import!A13,ETB!C:D)","v":0},null,{"$f":"VLOOKUP(A13,Nominals,2,FALSE)","v":"Car, van and travel expenses"},{"$f":"VLOOKUP(A13,Nominals,3,FALSE)","v":"Vehicles - other costs"}]
[31,"Travel expenses",{"$f":"SUMIF(ETB!A:D,Import!A14,ETB!C:D)","v":0},null,{"$f":"VLOOKUP(A14,Nominals,2,FALSE)","v":"Car, van and travel expenses"},{"$f":"VLOOKUP(A14,Nominals,3,FALSE)","v":"Travel expenses - fares"}]
[32,"Subsistence",{"$f":"SUMIF(ETB!A:D,Import!A15,ETB!C:D)","v":0},null,{"$f":"VLOOKUP(A15,Nominals,2,FALSE)","v":"Car, van and travel expenses"},{"$f":"VLOOKUP(A15,Nominals,3,FALSE)","v":"Travel expenses - accommodation and subsistence"}]
[33,"Rent and rates",{"$f":"SUMIF(ETB!A:D,Import!A16,ETB!C:D)","v":0},null,{"$f":"VLOOKUP(A16,Nominals,2,FALSE)","v":"Rent, rates, power and insurance costs"},{"$f":"VLOOKUP(A16,Nominals,3,FALSE)","v":"Rent"}]
[35,"Light, heat & power",{"$f":"SUMIF(ETB!A:D,Import!A17,ETB!C:D)","v":0},null,{"$f":"VLOOKUP(A17,Nominals,2,FALSE)","v":"Rent, rates, power and insurance costs"},{"$f":"VLOOKUP(A17,Nominals,3,FALSE)","v":"Light, heat and power"}]
[39,"Use of home",{"$f":"SUMIF(ETB!A:D,Import!A18,ETB!C:D)","v":0},null,{"$f":"VLOOKUP(A18,Nominals,2,FALSE)","v":"Rent, rates, power and insurance costs"},{"$f":"VLOOKUP(A18,Nominals,3,FALSE)","v":"Use of home as office"}]
[41,"Repairs of equipment",{"$f":"SUMIF(ETB!A:D,Import!A19,ETB!C:D)","v":0},null,{"$f":"VLOOKUP(A19,Nominals,2,FALSE)","v":"Repairs and renewals of property and equipment"},{"$f":"VLOOKUP(A19,Nominals,3,FALSE)","v":"Repairs and maintenance of equipment"}]
[42,"Renewals/maintenance of equipment",{"$f":"SUMIF(ETB!A:D,Import!A20,ETB!C:D)","v":250},null,{"$f":"VLOOKUP(A20,Nominals,2,FALSE)","v":"Repairs and renewals of property and equipment"},{"$f":"VLOOKUP(A20,Nominals,3,FALSE)","v":"Renewals of small tools"}]
[43,"Phone or broadband",{"$f":"SUMIF(ETB!A:D,Import!A21,ETB!C:D)","v":0},null,{"$f":"VLOOKUP(A21,Nominals,2,FALSE)","v":"Phone, fax, stationery and other office costs"},{"$f":"VLOOKUP(A21,Nominals,3,FALSE)","v":"Telephone, fax and broadband"}]
[45,"Stationery and printing",{"$f":"SUMIF(ETB!A:D,Import!A22,ETB!C:D)","v":0},null,{"$f":"VLOOKUP(A22,Nominals,2,FALSE)","v":"Phone, fax, stationery and other office costs"},{"$f":"VLOOKUP(A22,Nominals,3,FALSE)","v":"Stationery and printing"}]
[46,"Equipment purchase less than £100",{"$f":"SUMIF(ETB!A:D,Import!A23,ETB!C:D)","v":0},null,{"$f":"VLOOKUP(A23,Nominals,2,FALSE)","v":"Phone, fax, stationery and other office costs"},{"$f":"VLOOKUP(A23,Nominals,3,FALSE)","v":"Small office equipment expensed"}]
[48,"Office costs",{"$f":"SUMIF(ETB!A:D,Import!A24,ETB!C:D)","v":0},null,{"$f":"VLOOKUP(A24,Nominals,2,FALSE)","v":"Phone, fax, stationery and other office costs"},{"$f":"VLOOKUP(A24,Nominals,3,FALSE)","v":"Other office costs"}]
[49,"Advertising and marketing",{"$f":"SUMIF(ETB!A:D,Import!A25,ETB!C:D)","v":0},null,{"$f":"VLOOKUP(A25,Nominals,2,FALSE)","v":"Advertising and business entertainment costs"},{"$f":"VLOOKUP(A25,Nominals,3,FALSE)","v":"Advertising and PR"}]
[51,"Website costs",{"$f":"SUMIF(ETB!A:D,Import!A26,ETB!C:D)","v":0},null,{"$f":"VLOOKUP(A26,Nominals,2,FALSE)","v":"Advertising and business entertainment costs"},{"$f":"VLOOKUP(A26,Nominals,3,FALSE)","v":"Website costs"}]
[52,"Business entertainment",{"$f":"SUMIF(ETB!A:D,Import!A27,ETB!C:D)","v":0},null,{"$f":"VLOOKUP(A27,Nominals,2,FALSE)","v":"Advertising and business entertainment costs"},{"$f":"VLOOKUP(A27,Nominals,3,FALSE)","v":"Business entertainment"}]
[53,"Interest on business loans",{"$f":"SUMIF(ETB!A:D,Import!A28,ETB!C:D)","v":0},null,{"$f":"VLOOKUP(A28,Nominals,2,FALSE)","v":"Interest on bank and other loans"},{"$f":"VLOOKUP(A28,Nominals,3,FALSE)","v":"Bank loan interest payable"}]
[55,"Bank/credit card charges",{"$f":"SUMIF(ETB!A:D,Import!A29,ETB!C:D)","v":0},null,{"$f":"VLOOKUP(A29,Nominals,2,FALSE)","v":"Bank, credit card and other financial charges"},{"$f":"VLOOKUP(A29,Nominals,3,FALSE)","v":"Bank and credit card charges"}]
[56,"Interest on bank overdrafts",{"$f":"SUMIF(ETB!A:D,Import!A30,ETB!C:D)","v":0},null,{"$f":"VLOOKUP(A30,Nominals,2,FALSE)","v":"Bank, credit card and other financial charges"},{"$f":"VLOOKUP(A30,Nominals,3,FALSE)","v":"Bank overdraft and credit card interest"}]
[60,"Accountancy",{"$f":"SUMIF(ETB!A:D,Import!A31,ETB!C:D)","v":0},null,{"$f":"VLOOKUP(A31,Nominals,2,FALSE)","v":"Accountancy, legal and other professional fees"},{"$f":"VLOOKUP(A31,Nominals,3,FALSE)","v":"Accountant's and bookkeeper's fees"}]
[62,"Legal and professional fees",{"$f":"SUMIF(ETB!A:D,Import!A32,ETB!C:D)","v":0},null,{"$f":"VLOOKUP(A32,Nominals,2,FALSE)","v":"Accountancy, legal and other professional fees"},{"$f":"VLOOKUP(A32,Nominals,3,FALSE)","v":"Other legal and professional fees"}]
[63,"Insurance",{"$f":"SUMIF(ETB!A:D,Import!A33,ETB!C:D)","v":0},null,{"$f":"VLOOKUP(A33,Nominals,2,FALSE)","v":"Accountancy, legal and other professional fees"},{"$f":"VLOOKUP(A33,Nominals,3,FALSE)","v":"Professional indemnity insurance premiums"}]
[76,"Other business expenses",{"$f":"SUMIF(ETB!A:D,Import!A34,ETB!C:D)","v":0},null,{"$f":"VLOOKUP(A34,Nominals,2,FALSE)","v":"Other business expenses"},{"$f":"VLOOKUP(A34,Nominals,3,FALSE)","v":"Sundry expenses"}]
[85,"Equipment purchase more than £100",{"$f":"SUMIF(ETB!A:D,Import!A35,ETB!C:D)","v":0},null,{"$f":"VLOOKUP(A35,Nominals,2,FALSE)","v":"Equipment, machinery & vehicles"},{"$f":"VLOOKUP(A35,Nominals,3,FALSE)","v":"Fixtures, fittings and equipment - Cost - additions"}]

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["Code","Description","Debit","Credit","Ledger","Account"]
[1,"Sales",null,{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B2,'Bookkeeping template'!D:D)","v":10000},{"$f":"VLOOKUP(A2,Nominals,2,FALSE)","v":"Turnover"},{"$f":"VLOOKUP(A2,Nominals,3,FALSE)","v":"Sales"}]
[5,"Other income",null,{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B3,'Bookkeeping template'!D:D)","v":0},{"$f":"VLOOKUP(A3,Nominals,2,FALSE)","v":"Other business income"},{"$f":"VLOOKUP(A3,Nominals,3,FALSE)","v":"Other business income"}]
[11,"Cost of goods used",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B4,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A4,Nominals,2,FALSE)","v":"Cost of goods bought for resale or goods used"},{"$f":"VLOOKUP(A4,Nominals,3,FALSE)","v":"Cost of materials supplied"}]
[15,"Gym membership",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B5,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A5,Nominals,2,FALSE)","v":"Cost of goods bought for resale or goods used"},{"$f":"VLOOKUP(A5,Nominals,3,FALSE)","v":"Other direct costs"}]
[15,"Gym rent",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B6,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A6,Nominals,2,FALSE)","v":"Cost of goods bought for resale or goods used"},{"$f":"VLOOKUP(A6,Nominals,3,FALSE)","v":"Other direct costs"}]
[15,"Supplements (for client use)",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B7,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A7,Nominals,2,FALSE)","v":"Cost of goods bought for resale or goods used"},{"$f":"VLOOKUP(A7,Nominals,3,FALSE)","v":"Other direct costs"}]
[15,"Own branded clothing",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B8,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A8,Nominals,2,FALSE)","v":"Cost of goods bought for resale or goods used"},{"$f":"VLOOKUP(A8,Nominals,3,FALSE)","v":"Other direct costs"}]
[17,"Wages and salaries",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B9,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A9,Nominals,2,FALSE)","v":"Wages, salaries and other staff costs"},{"$f":"VLOOKUP(A9,Nominals,3,FALSE)","v":"Salaries/wages"}]
[21,"Other staff costs",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B10,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A10,Nominals,2,FALSE)","v":"Wages, salaries and other staff costs"},{"$f":"VLOOKUP(A10,Nominals,3,FALSE)","v":"Staff welfare"}]
[25,"Car/van insurance",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B11,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A11,Nominals,2,FALSE)","v":"Car, van and travel expenses"},{"$f":"VLOOKUP(A11,Nominals,3,FALSE)","v":"Vehicles - insurance and licence fees"}]
[25,"Car/van road tax",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B12,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A12,Nominals,2,FALSE)","v":"Car, van and travel expenses"},{"$f":"VLOOKUP(A12,Nominals,3,FALSE)","v":"Vehicles - insurance and licence fees"}]
[26,"Car/van repairs and servicing",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B13,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A13,Nominals,2,FALSE)","v":"Car, van and travel expenses"},{"$f":"VLOOKUP(A13,Nominals,3,FALSE)","v":"Vehicles - repairs and servicing"}]
[27,"Car/van fuel",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B14,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A14,Nominals,2,FALSE)","v":"Car, van and travel expenses"},{"$f":"VLOOKUP(A14,Nominals,3,FALSE)","v":"Vehicles - fuel, including business mileage costs"}]
[28,"Car/van parking",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B15,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A15,Nominals,2,FALSE)","v":"Car, van and travel expenses"},{"$f":"VLOOKUP(A15,Nominals,3,FALSE)","v":"Vehicles - parking"}]
[29,"Car/van hire",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B16,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A16,Nominals,2,FALSE)","v":"Car, van and travel expenses"},{"$f":"VLOOKUP(A16,Nominals,3,FALSE)","v":"Vehicles - hire"}]
[30,"Car/van other costs",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B17,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A17,Nominals,2,FALSE)","v":"Car, van and travel expenses"},{"$f":"VLOOKUP(A17,Nominals,3,FALSE)","v":"Vehicles - other costs"}]
[31,"Travel expenses",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B18,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A18,Nominals,2,FALSE)","v":"Car, van and travel expenses"},{"$f":"VLOOKUP(A18,Nominals,3,FALSE)","v":"Travel expenses - fares"}]
[32,"Subsistence",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B19,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A19,Nominals,2,FALSE)","v":"Car, van and travel expenses"},{"$f":"VLOOKUP(A19,Nominals,3,FALSE)","v":"Travel expenses - accommodation and subsistence"}]
[33,"Rent and rates",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B20,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A20,Nominals,2,FALSE)","v":"Rent, rates, power and insurance costs"},{"$f":"VLOOKUP(A20,Nominals,3,FALSE)","v":"Rent"}]
[35,"Light, heat & power",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B21,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A21,Nominals,2,FALSE)","v":"Rent, rates, power and insurance costs"},{"$f":"VLOOKUP(A21,Nominals,3,FALSE)","v":"Light, heat and power"}]
[39,"Use of home - Mortgage interest",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B22,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A22,Nominals,2,FALSE)","v":"Rent, rates, power and insurance costs"},{"$f":"VLOOKUP(A22,Nominals,3,FALSE)","v":"Use of home as office"}]
[39,"Use of home - Rent",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B23,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A23,Nominals,2,FALSE)","v":"Rent, rates, power and insurance costs"},{"$f":"VLOOKUP(A23,Nominals,3,FALSE)","v":"Use of home as office"}]
[39,"Use of home - Council tax",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B24,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A24,Nominals,2,FALSE)","v":"Rent, rates, power and insurance costs"},{"$f":"VLOOKUP(A24,Nominals,3,FALSE)","v":"Use of home as office"}]
[39,"Use of home - Water rates",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B25,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A25,Nominals,2,FALSE)","v":"Rent, rates, power and insurance costs"},{"$f":"VLOOKUP(A25,Nominals,3,FALSE)","v":"Use of home as office"}]
[39,"Use of home - Repairs and maintenance",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B26,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A26,Nominals,2,FALSE)","v":"Rent, rates, power and insurance costs"},{"$f":"VLOOKUP(A26,Nominals,3,FALSE)","v":"Use of home as office"}]
[39,"Use of home - Building and contents insurance",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B27,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A27,Nominals,2,FALSE)","v":"Rent, rates, power and insurance costs"},{"$f":"VLOOKUP(A27,Nominals,3,FALSE)","v":"Use of home as office"}]
[39,"Use of home - Electricity",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B28,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A28,Nominals,2,FALSE)","v":"Rent, rates, power and insurance costs"},{"$f":"VLOOKUP(A28,Nominals,3,FALSE)","v":"Use of home as office"}]
[39,"Use of home - Gas and other heating costs",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B29,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A29,Nominals,2,FALSE)","v":"Rent, rates, power and insurance costs"},{"$f":"VLOOKUP(A29,Nominals,3,FALSE)","v":"Use of home as office"}]
[39,"Use of home - Cleaning",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B30,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A30,Nominals,2,FALSE)","v":"Rent, rates, power and insurance costs"},{"$f":"VLOOKUP(A30,Nominals,3,FALSE)","v":"Use of home as office"}]
[41,"Repairs of equipment",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B31,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A31,Nominals,2,FALSE)","v":"Repairs and renewals of property and equipment"},{"$f":"VLOOKUP(A31,Nominals,3,FALSE)","v":"Repairs and maintenance of equipment"}]
[42,"Renewals/maintenance of equipment",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B32,'Bookkeeping template'!D:D)","v":250},null,{"$f":"VLOOKUP(A32,Nominals,2,FALSE)","v":"Repairs and renewals of property and equipment"},{"$f":"VLOOKUP(A32,Nominals,3,FALSE)","v":"Renewals of small tools"}]
[43,"Phone or broadband",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B33,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A33,Nominals,2,FALSE)","v":"Phone, fax, stationery and other office costs"},{"$f":"VLOOKUP(A33,Nominals,3,FALSE)","v":"Telephone, fax and broadband"}]
[45,"Stationery and printing",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B34,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A34,Nominals,2,FALSE)","v":"Phone, fax, stationery and other office costs"},{"$f":"VLOOKUP(A34,Nominals,3,FALSE)","v":"Stationery and printing"}]
[46,"Equipment purchase less than £100",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B35,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A35,Nominals,2,FALSE)","v":"Phone, fax, stationery and other office costs"},{"$f":"VLOOKUP(A35,Nominals,3,FALSE)","v":"Small office equipment expensed"}]
[48,"Office costs",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B36,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A36,Nominals,2,FALSE)","v":"Phone, fax, stationery and other office costs"},{"$f":"VLOOKUP(A36,Nominals,3,FALSE)","v":"Other office costs"}]
[49,"Advertising and marketing",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B37,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A37,Nominals,2,FALSE)","v":"Advertising and business entertainment costs"},{"$f":"VLOOKUP(A37,Nominals,3,FALSE)","v":"Advertising and PR"}]
[51,"Website costs",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B38,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A38,Nominals,2,FALSE)","v":"Advertising and business entertainment costs"},{"$f":"VLOOKUP(A38,Nominals,3,FALSE)","v":"Website costs"}]
[51,"Web domain",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B39,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A39,Nominals,2,FALSE)","v":"Advertising and business entertainment costs"},{"$f":"VLOOKUP(A39,Nominals,3,FALSE)","v":"Website costs"}]
[49,"Business logo/cards",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B40,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A40,Nominals,2,FALSE)","v":"Advertising and business entertainment costs"},{"$f":"VLOOKUP(A40,Nominals,3,FALSE)","v":"Advertising and PR"}]
[52,"Business entertainment",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B41,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A41,Nominals,2,FALSE)","v":"Advertising and business entertainment costs"},{"$f":"VLOOKUP(A41,Nominals,3,FALSE)","v":"Business entertainment"}]
[53,"Interest on business loans",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B42,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A42,Nominals,2,FALSE)","v":"Interest on bank and other loans"},{"$f":"VLOOKUP(A42,Nominals,3,FALSE)","v":"Bank loan interest payable"}]
[55,"Bank/credit card charges",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B43,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A43,Nominals,2,FALSE)","v":"Bank, credit card and other financial charges"},{"$f":"VLOOKUP(A43,Nominals,3,FALSE)","v":"Bank and credit card charges"}]
[56,"Interest on bank overdrafts",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B44,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A44,Nominals,2,FALSE)","v":"Bank, credit card and other financial charges"},{"$f":"VLOOKUP(A44,Nominals,3,FALSE)","v":"Bank overdraft and credit card interest"}]
[60,"Accountancy",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B45,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A45,Nominals,2,FALSE)","v":"Accountancy, legal and other professional fees"},{"$f":"VLOOKUP(A45,Nominals,3,FALSE)","v":"Accountant's and bookkeeper's fees"}]
[62,"Legal and professional fees",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B46,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A46,Nominals,2,FALSE)","v":"Accountancy, legal and other professional fees"},{"$f":"VLOOKUP(A46,Nominals,3,FALSE)","v":"Other legal and professional fees"}]
[63,"Insurance",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B47,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A47,Nominals,2,FALSE)","v":"Accountancy, legal and other professional fees"},{"$f":"VLOOKUP(A47,Nominals,3,FALSE)","v":"Professional indemnity insurance premiums"}]
[76,"Training / CPD",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B48,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A48,Nominals,2,FALSE)","v":"Other business expenses"},{"$f":"VLOOKUP(A48,Nominals,3,FALSE)","v":"Sundry expenses"}]
[76,"Apps/software costs",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B49,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A49,Nominals,2,FALSE)","v":"Other business expenses"},{"$f":"VLOOKUP(A49,Nominals,3,FALSE)","v":"Sundry expenses"}]
[76,"Music costs/subscriptions",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B50,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A50,Nominals,2,FALSE)","v":"Other business expenses"},{"$f":"VLOOKUP(A50,Nominals,3,FALSE)","v":"Sundry expenses"}]
[76,"Other business expenses",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B51,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A51,Nominals,2,FALSE)","v":"Other business expenses"},{"$f":"VLOOKUP(A51,Nominals,3,FALSE)","v":"Sundry expenses"}]
[85,"Equipment purchase more than £100",{"$f":"SUMIF('Bookkeeping template'!C:D,ETB!B52,'Bookkeeping template'!D:D)","v":0},null,{"$f":"VLOOKUP(A52,Nominals,2,FALSE)","v":"Equipment, machinery & vehicles"},{"$f":"VLOOKUP(A52,Nominals,3,FALSE)","v":"Fixtures, fittings and equipment - Cost - additions"}]

{"sheet":"Nominals","index":5,"n_rows":138,"n_cols":3,"rows_kept":138,"cut":false,"hidden":true,"merged":[]}
["Code","Ledger","Account"]
[1,"Turnover","Sales"]
[2,"Other business income","Other business income - rental income"]
[3,"Other business income","Other business income - interest received"]
[4,"Other business income","Other business income - bad debts recovered"]
[5,"Other business income","Other business income"]
[6,"Cost of goods bought for resale or goods used","Opening stock"]
[7,"Cost of goods bought for resale or goods used","Purchases"]
[8,"Cost of goods bought for resale or goods used","Closing stock"]
[9,"Cost of goods bought for resale or goods used","Commissions payable"]
[10,"Cost of goods bought for resale or goods used","Discounts given"]
[11,"Cost of goods bought for resale or goods used","Cost of materials supplied"]
[12,"Cost of goods bought for resale or goods used","Fuel costs [taxis/minicabs/road haulage only]"]
[13,"Cost of goods bought for resale or goods used","Carriage"]
[14,"Cost of goods bought for resale or goods used","Direct labour cost"]
[15,"Cost of goods bought for resale or goods used","Other direct costs"]
[16,"Construction Industry - payments to subcontractors","Gross payments to subcontractors"]
[17,"Wages, salaries and other staff costs","Salaries/wages"]
[18,"Wages, salaries and other staff costs","Bonuses"]
[19,"Wages, salaries and other staff costs","Employer's NIC"]
[20,"Wages, salaries and other staff costs","Pension costs"]
[21,"Wages, salaries and other staff costs","Staff welfare"]
[22,"Wages, salaries and other staff costs","Staff recruitment"]
[23,"Wages, salaries and other staff costs","Staff training"]
[24,"Wages, salaries and other staff costs","Temporary staff costs"]
[25,"Car, van and travel expenses","Vehicles - insurance and licence fees"]
[26,"Car, van and travel expenses","Vehicles - repairs and servicing"]
[27,"Car, van and travel expenses","Vehicles - fuel, including business mileage costs"]
[28,"Car, van and travel expenses","Vehicles - parking"]
[29,"Car, van and travel expenses","Vehicles - hire"]
[30,"Car, van and travel expenses","Vehicles - other costs"]
[31,"Car, van and travel expenses","Travel expenses - fares"]
[32,"Car, van and travel expenses","Travel expenses - accommodation and subsistence"]
[33,"Rent, rates, power and insurance costs","Rent"]
[34,"Rent, rates, power and insurance costs","Business and water rates"]
[35,"Rent, rates, power and insurance costs","Light, heat and power"]
[36,"Rent, rates, power and insurance costs","Premises insurance"]
[37,"Rent, rates, power and insurance costs","Premises cleaning and similar service charges"]
[38,"Rent, rates, power and insurance costs","Premises security costs"]
[39,"Rent, rates, power and insurance costs","Use of home as office"]
[40,"Repairs and renewals of property and equipment","Repairs and maintenance of business premises"]
[41,"Repairs and renewals of property and equipment","Repairs and maintenance of equipment"]
[42,"Repairs and renewals of property and equipment","Renewals of small tools"]
[43,"Phone, fax, stationery and other office costs","Telephone, fax and broadband"]
[44,"Phone, fax, stationery and other office costs","Postage and couriers"]
[45,"Phone, fax, stationery and other office costs","Stationery and printing"]
[46,"Phone, fax, stationery and other office costs","Small office equipment expensed"]
[47,"Phone, fax, stationery and other office costs","Software, IT support and related costs"]
[48,"Phone, fax, stationery and other office costs","Other office costs"]
[49,"Advertising and business entertainment costs","Advertising and PR"]
[50,"Advertising and business entertainment costs","Exhibitions and promotions"]
[51,"Advertising and business entertainment costs","Website costs"]
[52,"Advertising and business entertainment costs","Business entertainment"]
[53,"Interest on bank and other loans","Bank loan interest payable"]
[54,"Interest on bank and other loans","Other business loan interest payable"]
[55,"Bank, credit card and other financial charges","Bank and credit card charges"]
[56,"Bank, credit card and other financial charges","Bank overdraft and credit card interest"]
[57,"Bank, credit card and other financial charges","HP interest"]
[58,"Bank, credit card and other financial charges","Finance lease interest"]
[59,"Irrecoverable debts written off","Bad debts"]
[60,"Accountancy, legal and other professional fees","Accountant's and bookkeeper's fees"]
[61,"Accountancy, legal and other professional fees","Solicitor's fees"]
[62,"Accountancy, legal and other professional fees","Other legal and professional fees"]
[63,"Accountancy, legal and other professional fees","Professional indemnity insurance premiums"]
[64,"Depreciation and (profit)/loss on sale of assets","Amortisation of goodwill/investments"]
[65,"Depreciation and (profit)/loss on sale of assets","Depreciation - Premises"]
[66,"Depreciation and (profit)/loss on sale of assets","Depreciation - Plant and machinery"]
[67,"Depreciation and (profit)/loss on sale of assets","Depreciation - Motor vehicles"]
[68,"Depreciation and (profit)/loss on sale of assets","Depreciation - Fixtures, fittings and equipment"]
[69,"Depreciation and (profit)/loss on sale of assets","Profit/loss on disposal of premises"]
[70,"Depreciation and (profit)/loss on sale of assets","Profit/loss on disposal of plant and machinery"]
[71,"Depreciation and (profit)/loss on sale of assets","Profit/loss on disposal of motor vehicles"]
[72,"Depreciation and (profit)/loss on sale of assets","Profit/loss on disposal of fixtures, fittings and equipment"]
[73,"Other business expenses","Information and publications"]
[74,"Other business expenses","General insurances"]
[75,"Other business expenses","Subscriptions"]
[76,"Other business expenses","Sundry expenses"]
[77,"Other business expenses","Net VAT payments"]
[78,"Equipment, machinery & vehicles","Plant and machinery - cost - b/fwd"]
[79,"Equipment, machinery & vehicles","Plant and machinery - cost - additions"]
[80,"Equipment, machinery & vehicles","Plant and machinery - cost - disposal"]
[81,"Equipment, machinery & vehicles","Plant and machinery - Depreciation - b/fwd"]
[82,"Equipment, machinery & vehicles","Plant and machinery - Depreciation - additions"]
[83,"Equipment, machinery & vehicles","Plant and machinery - Depreciation - disposals"]
[84,"Equipment, machinery & vehicles","Fixtures, fittings and equipment - Cost - b/fwd"]
[85,"Equipment, machinery & vehicles","Fixtures, fittings and equipment - Cost - additions"]
[86,"Equipment, machinery & vehicles","Fixtures, fittings and equipment - Cost - disposals"]
[87,"Equipment, machinery & vehicles","Fixtures, fittings and equipment - Depreciation - b/fwd"]
[88,"Equipment, machinery & vehicles","Fixtures, fittings and equipment - Depreciation - additions"]
[89,"Equipment, machinery & vehicles","Fixtures, fittings and equipment - Depreciation - disposals"]
[90,"Equipment, machinery & vehicles","Motor vehicles - Cost - b/fwd"]
[91,"Equipment, machinery & vehicles","Motor vehicles - Cost - additions"]
[92,"Equipment, machinery & vehicles","Motor vehicles - Cost - disposals"]
[93,"Equipment, machinery & vehicles","Motor vehicles - Depreciation - b/fwd"]
[94,"Equipment, machinery & vehicles","Motor vehicles - Depreciation - additions"]
[95,"Equipment, machinery & vehicles","Motor vehicles - Depreciation - disposals"]
[96,"Other fixed assets","Premises - Cost - b/fwd"]
[97,"Other fixed assets","Premises - Cost - additions"]
[98,"Other fixed assets","Premises - Cost - disposals"]
[99,"Other fixed assets","Premises - Depreciation - b/fwd"]
[100,"Other fixed assets","Premises - Depreciation - additions"]
[101,"Other fixed assets","Premises - Depreciation - disposals"]
[102,"Other fixed assets","Investments - Cost - b/fwd"]
[103,"Other fixed assets","Investments - Cost - additions"]
[104,"Other fixed assets","Investments - Cost - disposals"]
[105,"Other fixed assets","Investments - Provisions - b/fwd"]
[106,"Other fixed assets","Investments - Provisions - additions"]
[107,"Other fixed assets","Investments - Provisions - disposals"]
[108,"Other fixed assets","Goodwill - Cost - b/fwd"]
[109,"Other fixed assets","Goodwill - Cost - additions"]
[110,"Other fixed assets","Goodwill - Cost - disposals"]
[111,"Other fixed assets","Goodwill - Amortisation - b/fwd"]
[112,"Other fixed assets","Goodwill - Amortisation - additions"]
[113,"Other fixed assets","Goodwill - Amortisation - disposals"]
[114,"Bank/building society balances","Current accounts"]
[115,"Bank/building society balances","Deposit accounts"]
[116,"Cash in hand","Petty cash"]
[117,"Stock and work in progress","Raw materials and Consumables"]
[118,"Stock and work in progress","Work in Progress"]
[119,"Stock and work in progress","Finished Goods"]
[120,"Trade debtors","Trade Debtors - Sales Ledger"]
[121,"Trade debtors","Trade Debtors - Provision for Doubtful Debts"]
[122,"Other current assets and prepayments","Other Debtors and prepayments"]
[123,"Current liabilities","Bank Overdrafts"]
[124,"Current liabilities","Bank loans"]
[125,"Current liabilities","Business Credit Card"]
[126,"Current liabilities","Other loans"]
[127,"Current liabilities","Obligations under HP/Finance Leases"]
[128,"Current liabilities","Trade Creditors"]
[129,"Current liabilities","PAYE/NIC"]
[130,"Current liabilities","VAT accounts"]
[131,"Current liabilities","Other creditors and accruals"]
[132,"Long term liabilities","Bank loans"]
[133,"Long term liabilities","Other loans"]
[134,"Capital account","Balance at start of period"]
[135,"Capital account","Capital introduced"]
[136,"Capital account","Drawings"]
[137,"Capital account","Balancing figure if no balance sheet being presented"]