Insights

£56,500 of the £148,400 in the account is tax. VAT of £21,900 due in 23 days, corporation tax of £15,400 assessed on the year you have filed, and £19,200 accruing on the year you are in.

That leaves £91,900 that is actually yours, against the £60,000 floor you set. Comfortable, and it has been for six weeks.

24 days on average across the last year, against terms of 30. That is better than it sounds: you are being paid early by the people who pay at all.

Harrogate Dental is the exception and it is not close. They have taken 52 and 55 days on their last two, and the current one is 31 days past its due date.

Yes, and with room. The bill is £21,900 in 23 days.

£38,400 is already invoiced and falls due inside that window. Stripe has taken £11,200 in the last fourteen days and that rate has been steady since March. Two deals worth £26,000 weighted are sitting at proposal.

You do not need the pipeline to land or the card income to hold. The invoiced book covers it on its own.

Marsden Group. £112,000, which is 38% of everything you are owed, up from under a fifth two quarters ago. They have also stretched from 26 days to 41.

Their filed accounts went in eleven days late this year, having been early for the three years before. Nothing was late when they were paying you in 26 days.

Neither half of that is visible on its own. Your ledger cannot see the filing and the register cannot see what they owe you.

£1,940 a month on standing commitments, £23,280 a year. The largest three are the yard lease at £1,100, the CAD licences at £340 and the van fleet insurance at £215.

Two of them have moved. The CAD licences went up £40 a seat in June, which nobody approved because nobody was asked, and the insurance renewed £30 higher in April.

Two payments totalling £1,840 have not been explained, and a further nine were categorised by FreeAgent's rules and never confirmed.

Until they are, every spending figure here is short by £1,840 and nine of the categories behind it are a guess rather than a decision.

At £45,000 including employer costs, yes. Headroom stays above your floor through the corporation tax payment in October on the invoiced book alone.

The thing I would want first is Marsden below a third. Hiring against a book where one client is 38% of it makes that client's payment terms your payroll problem.