BALANCE SHEET SUPPORT
Month
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
DEBTORS
Debtors b/f
0
0
0
0
0
0
0
2,467,500
2,467,500
2,115,000
655,650
675,320
695,581
730,359
766,878
805,223
845,485
887,757
932,144
997,392
1,067,208
1,141,910
1,221,843
1,307,373
1,398,889
1,398,889
1,398,889
1,398,889
1,398,889
1,398,889
1,398,889
3,249,514
3,249,514
2,985,139
1,890,627
1,905,379
1,920,575
2,086,544
2,190,870
2,251,946
2,315,102
2,380,427
2,448,009
2,531,919
2,619,962
2,712,380
2,809,448
2,911,454
Sales in month
0
0
0
0
0
0
4,200,000
4,200,000
3,600,000
1,116,000
1,149,480
1,183,968
1,243,164
1,305,324
1,370,592
1,439,124
1,511,076
1,586,628
1,697,688
1,816,524
1,943,676
2,079,732
2,225,316
2,381,088
2,381,088
2,381,088
2,381,088
2,381,088
2,381,088
2,381,088
5,531,088
5,531,088
5,081,088
3,218,088
3,243,198
3,269,064
3,551,565
3,729,141
3,833,100
3,940,599
4,051,791
4,166,823
4,309,650
4,459,509
4,616,817
4,782,039
4,955,667
5,138,232
VAT on sales
17.5%
0
0
0
0
0
0
735,000
735,000
630,000
195,300
201,159
207,194
217,554
228,432
239,854
251,847
264,438
277,660
297,095
317,892
340,143
363,953
389,430
416,690
416,690
416,690
416,690
416,690
416,690
416,690
967,940
967,940
889,190
563,165
567,560
572,086
621,524
652,600
670,793
689,605
709,063
729,194
754,189
780,414
807,943
836,857
867,242
899,191
0
0
0
0
0
0
4,935,000
7,402,500
6,697,500
3,426,300
2,006,289
2,066,482
2,156,299
2,264,115
2,377,323
2,496,194
2,621,000
2,752,045
2,926,927
3,131,807
3,351,027
3,585,595
3,836,589
4,105,152
4,196,668
4,196,668
4,196,668
4,196,668
4,196,668
4,196,668
7,897,918
9,748,543
9,219,793
6,766,393
5,701,384
5,746,529
6,093,664
6,468,285
6,694,763
6,882,150
7,075,956
7,276,444
7,511,847
7,771,842
8,044,722
8,331,276
8,632,357
8,948,877
Amounts received
M0
50%
0
0
0
0
0
0
(2,467,500)
(2,467,500)
(2,115,000)
(655,650)
(675,320)
(695,581)
(730,359)
(766,878)
(805,223)
(845,485)
(887,757)
(932,144)
(997,392)
(1,067,208)
(1,141,910)
(1,221,843)
(1,307,373)
(1,398,889)
(1,398,889)
(1,398,889)
(1,398,889)
(1,398,889)
(1,398,889)
(1,398,889)
(3,249,514)
(3,249,514)
(2,985,139)
(1,890,627)
(1,905,379)
(1,920,575)
(2,086,544)
(2,190,870)
(2,251,946)
(2,315,102)
(2,380,427)
(2,448,009)
(2,531,919)
(2,619,962)
(2,712,380)
(2,809,448)
(2,911,454)
(3,018,711)
M1
50%
0
0
0
0
0
0
(2,467,500)
(2,467,500)
(2,115,000)
(655,650)
(675,320)
(695,581)
(730,359)
(766,878)
(805,223)
(845,485)
(887,757)
(932,144)
(997,392)
(1,067,208)
(1,141,910)
(1,221,843)
(1,307,373)
(1,398,889)
(1,398,889)
(1,398,889)
(1,398,889)
(1,398,889)
(1,398,889)
(1,398,889)
(3,249,514)
(3,249,514)
(2,985,139)
(1,890,627)
(1,905,379)
(1,920,575)
(2,086,544)
(2,190,870)
(2,251,946)
(2,315,102)
(2,380,427)
(2,448,009)
(2,531,919)
(2,619,962)
(2,712,380)
(2,809,448)
(2,911,454)
M2
0%
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M3
0%
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Debtors c/f
0
0
0
0
0
0
2,467,500
2,467,500
2,115,000
655,650
675,320
695,581
730,359
766,878
805,223
845,485
887,757
932,144
997,392
1,067,208
1,141,910
1,221,843
1,307,373
1,398,889
1,398,889
1,398,889
1,398,889
1,398,889
1,398,889
1,398,889
3,249,514
3,249,514
2,985,139
1,890,627
1,905,379
1,920,575
2,086,544
2,190,870
2,251,946
2,315,102
2,380,427
2,448,009
2,531,919
2,619,962
2,712,380
2,809,448
2,911,454
3,018,711
CREDITORS
Creditors b/f
0
(2,533,030)
(388,177)
(311,947)
(235,717)
(293,949)
(659,217)
(695,517)
(682,812)
(744,673)
(773,562)
(786,267)
(239,803)
(205,998)
(205,998)
(205,998)
(205,998)
(205,998)
(205,998)
(205,998)
(205,998)
(205,998)
(205,998)
(205,998)
(206,302)
(279,617)
(207,017)
(207,017)
(207,017)
(207,017)
(207,017)
(515,567)
(207,017)
(207,017)
(207,017)
(207,017)
(207,321)
(208,071)
(208,071)
(208,071)
(208,071)
(208,071)
(208,071)
(208,071)
(208,071)
(208,071)
(208,071)
(208,071)
Expenses in month
(1,808,044)
(869,359)
(859,359)
(649,359)
(809,776)
(1,816,025)
(1,916,025)
(1,881,025)
(2,051,442)
(2,131,025)
(2,166,025)
(660,614)
(567,488)
(567,488)
(567,488)
(567,488)
(567,488)
(567,488)
(567,488)
(567,488)
(567,488)
(567,488)
(567,488)
(568,325)
(570,294)
(570,294)
(570,294)
(570,294)
(570,294)
(570,294)
(570,294)
(570,294)
(570,294)
(570,294)
(570,294)
(571,131)
(573,198)
(573,198)
(573,198)
(573,198)
(573,198)
(573,198)
(573,198)
(573,198)
(573,198)
(573,198)
(573,198)
(573,198)
Capital expenditure
(5,170,000)
(200,000)
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
(200,000)
0
0
0
0
0
(850,000)
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
VAT on expenses
21.0%
(1,465,389)
(224,565)
(180,465)
(136,365)
(170,053)
(381,365)
(402,365)
(395,015)
(430,803)
(447,515)
(454,865)
(138,729)
(119,172)
(119,172)
(119,172)
(119,172)
(119,172)
(119,172)
(119,172)
(119,172)
(119,172)
(119,172)
(119,172)
(119,348)
(161,762)
(119,762)
(119,762)
(119,762)
(119,762)
(119,762)
(298,262)
(119,762)
(119,762)
(119,762)
(119,762)
(119,938)
(120,372)
(120,372)
(120,372)
(120,372)
(120,372)
(120,372)
(120,372)
(120,372)
(120,372)
(120,372)
(120,372)
(120,372)
(8,443,433)
(3,826,954)
(1,428,002)
(1,097,672)
(1,215,546)
(2,491,339)
(2,977,607)
(2,971,557)
(3,165,057)
(3,323,214)
(3,394,452)
(1,585,609)
(926,463)
(892,658)
(892,658)
(892,658)
(892,658)
(892,658)
(892,658)
(892,658)
(892,658)
(892,658)
(892,658)
(893,671)
(1,138,357)
(969,672)
(897,072)
(897,072)
(897,072)
(897,072)
(1,925,572)
(1,205,622)
(897,072)
(897,072)
(897,072)
(898,085)
(900,891)
(901,641)
(901,641)
(901,641)
(901,641)
(901,641)
(901,641)
(901,641)
(901,641)
(901,641)
(901,641)
(901,641)
Payments made
M0
70%
5,910,403
905,747
727,877
550,007
685,880
1,538,173
1,622,873
1,593,228
1,737,571
1,804,978
1,834,623
559,540
480,662
480,662
480,662
480,662
480,662
480,662
480,662
480,662
480,662
480,662
480,662
481,371
652,439
483,039
483,039
483,039
483,039
483,039
1,202,989
483,039
483,039
483,039
483,039
483,748
485,499
485,499
485,499
485,499
485,499
485,499
485,499
485,499
485,499
485,499
485,499
485,499
M1
30%
2,533,030
388,177
311,947
235,717
293,949
659,217
695,517
682,812
744,673
773,562
786,267
239,803
205,998
205,998
205,998
205,998
205,998
205,998
205,998
205,998
205,998
205,998
205,998
206,302
279,617
207,017
207,017
207,017
207,017
207,017
515,567
207,017
207,017
207,017
207,017
207,321
208,071
208,071
208,071
208,071
208,071
208,071
208,071
208,071
208,071
208,071
208,071
M2
0%
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
M3
0%
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Creditors c/f
(2,533,030)
(388,177)
(311,947)
(235,717)
(293,949)
(659,217)
(695,517)
(682,812)
(744,673)
(773,562)
(786,267)
(239,803)
(205,998)
(205,998)
(205,998)
(205,998)
(205,998)
(205,998)
(205,998)
(205,998)
(205,998)
(205,998)
(205,998)
(206,302)
(279,617)
(207,017)
(207,017)
(207,017)
(207,017)
(207,017)
(515,567)
(207,017)
(207,017)
(207,017)
(207,017)
(207,321)
(208,071)
(208,071)
(208,071)
(208,071)
(208,071)
(208,071)
(208,071)
(208,071)
(208,071)
(208,071)
(208,071)
(208,071)
VAT
VAT control
b/f
1,465,389
1,689,955
1,870,420
136,365
306,418
687,784
(332,635)
(672,620)
(871,817)
252,215
505,922
437,456
(98,381)
(207,641)
(328,322)
(132,674)
(277,940)
(436,428)
(177,923)
(376,642)
(597,613)
(244,781)
(515,039)
(812,381)
(254,929)
(551,857)
(848,786)
(296,929)
(593,857)
(890,786)
(669,679)
(1,517,857)
(2,287,286)
(443,404)
(891,202)
(1,343,350)
(1,844,503)
(2,376,731)
(2,927,151)
(3,496,385)
(4,085,076)
(4,693,899)
(5,327,716)
(5,987,758)
(6,675,329)
(7,391,815)
(8,138,685)
Sales Added
0
0
0
0
0
0
(735,000)
(735,000)
(630,000)
(195,300)
(201,159)
(207,194)
(217,554)
(228,432)
(239,854)
(251,847)
(264,438)
(277,660)
(297,095)
(317,892)
(340,143)
(363,953)
(389,430)
(416,690)
(416,690)
(416,690)
(416,690)
(416,690)
(416,690)
(416,690)
(967,940)
(967,940)
(889,190)
(563,165)
(567,560)
(572,086)
(621,524)
(652,600)
(670,793)
(689,605)
(709,063)
(729,194)
(754,189)
(780,414)
(807,943)
(836,857)
(867,242)
(899,191)
Purchase added
1,465,389
224,565
180,465
136,365
170,053
381,365
402,365
395,015
430,803
447,515
454,865
138,729
119,172
119,172
119,172
119,172
119,172
119,172
119,172
119,172
119,172
119,172
119,172
119,348
161,762
119,762
119,762
119,762
119,762
119,762
298,262
119,762
119,762
119,762
119,762
119,938
120,372
120,372
120,372
120,372
120,372
120,372
120,372
120,372
120,372
120,372
120,372
120,372
(Received)/paid
(1,870,420)
(687,784)
871,817
(437,456)
328,322
436,428
597,613
812,381
848,786
890,786
2,287,286
c/f
1,465,389
1,689,955
1,870,420
136,365
306,418
687,784
(332,635)
(672,620)
(871,817)
252,215
505,922
437,456
(98,381)
(207,641)
(328,322)
(132,674)
(277,940)
(436,428)
(177,923)
(376,642)
(597,613)
(244,781)
(515,039)
(812,381)
(254,929)
(551,857)
(848,786)
(296,929)
(593,857)
(890,786)
(669,679)
(1,517,857)
(2,287,286)
(443,404)
(891,202)
(1,343,350)
(1,844,503)
(2,376,731)
(2,927,151)
(3,496,385)
(4,085,076)
(4,693,899)
(5,327,716)
(5,987,758)
(6,675,329)
(7,391,815)
(8,138,685)
(8,917,504)
PAYE/NIC
b/f
0
(104,883)
(104,883)
(104,883)
(104,883)
(104,883)
(104,883)
(104,883)
(104,883)
(104,883)
(104,883)
(104,883)
(104,883)
(114,426)
(114,426)
(114,426)
(114,426)
(114,426)
(114,426)
(114,426)
(114,426)
(114,426)
(114,426)
(114,426)
(114,426)
(123,969)
(123,969)
(123,969)
(123,969)
(123,969)
(123,969)
(123,969)
(123,969)
(123,969)
(123,969)
(123,969)
(123,969)
(133,512)
(133,512)
(133,512)
(133,512)
(133,512)
(133,512)
(133,512)
(133,512)
(133,512)
(133,512)
(133,512)
Transfer from wages and salaries
(104,883)
(104,883)
(104,883)
(104,883)
(104,883)
(104,883)
(104,883)
(104,883)
(104,883)