Insights

It is negative. £58,200 of tax against £41,200 in the account, so you are £17,000 short before anything else is paid.

VAT of £26,800 went past its due date four days ago. Corporation tax of £18,500 falls due in 38 days.

38 days on average against terms of 30, and Bootle Cold Storage is at 58 days past due on £22,400.

You are paying suppliers at 21 days past due while being paid at 38. The gap between those two numbers is the whole cash problem.

No, and not by a margin that collection closes.

£19,600 is invoiced and outstanding. Stripe has taken £3,400 in the last fortnight. The pipeline is £22,000 weighted with nothing at contract. Collecting every pound of all three still leaves you short of the VAT alone, before the corporation tax in 38 days.

That is why this is a payment plan question rather than a collection one. HMRC's Time to Pay line takes calls about exactly this, and four days late is early.

Halewood Logistics. £8,900, and they are 46% of the book, which for a business your size is the exposure worth watching even before the tax position.

Their last accounts show net current liabilities and they filed at the deadline having filed early twice before.

You are short on tax and your largest debtor is showing the same signs you are. Worth knowing before you agree terms with HMRC that assume that money arrives.

£8,600 a month, £103,200 a year, almost all of it fuel cards, tracker subscriptions and the tyre contract.

None of it is discretionary while the trucks run, which is the problem: there is no line here to cut that does not stop a vehicle.

Seven payments totalling £5,280 unexplained, and twenty-two more categorised by rule and never confirmed.

That is the largest unexplained figure of any account here, on the account least able to afford a surprise in it.

No, and I would not spend time on the question until the HMRC arrangement is made.

Nothing in the pipeline changes that. £22,000 weighted against a £17,000 shortfall and a £18,500 bill in 38 days is not headroom, it is hope.