WelcomeThis spreadsheet has been designed specifically for VAT registered B&B's and guest houses to help reduce the time you need to spend on record-keeping and is an ideal format to send to your accountant (& may reduce their fees - the more accurate your records, the less time they should spend doing your accounts) Most pages are password protected to prevent the deletion of any important formulas. To unprotect sheets go to Tools/Protection/Un-protect sheet & enter the password "bb"

General guidance

indicates pages which include mandatory fields indicates pages from which data is used for VAT returns Before entering any figures for your current year, save a copy as a template to be used in subsequent years Information & data should be entered in the areas highlighted in the pale yellow or green Other cells contain formulas which are linked to these cells Most pages are not suitable to print, so I have set the print area option on these pages so that accidental printing of 30 or so pages shouldn't occur

Business information Ensure you enter the dates for year end & first VAT quarter on this page Tariff for long stay guests This page contains some notes obtained from the HMR&C website detailing the special VAT circumstances regarding accommodation for long stay guests. The page also includes a calculator which can be used to calculate the nightly tariff at the special VAT rate that equates to your normal room rate ie the gross tariff chargeable to the guest which gives you the same net income. Diary, availability This page can be used to record & check room availability

Income details C-F G H J K N P-T V W Y Guest name & address Room number Long stay guest - enter Y or N Arrival date in format dd/mm/yy Number of nights stay Nightly tariff (including VAT) Amounts due for additional services (incl VAT) Deposit payment date in format dd/mm/yy Deposit amount paid Standard VAT rate applicable at time of stayFor guests staying over 28 days, from the 29th day onwards VAT is not charged on the accommodation element of the charge. If you have a long-term guest you should enter the income details on this page on separate lines - one line for the first 28 days (entering N in column H) and another line for day 29 onwards (with Y in column H). Because VAT is still charged in full on the charges for food, the proportion of a charge for bed & board needs to be split with the food element being entered in column P and only the accommodation element being entered in column N There are some additional notes about this on the page titled 'Tariff for long stay guests'

Invoice generator To generate a sales invoce enter the letter X in column B. The data from that row will then be used to generate a sales invoice Note - at any one time only have one X in columns B

Bank & cash receipts

Enter the following receipts information on this page; Column C D E F H I J K O-S

Date money banked/received From Details P-in bk # / BACS Total received " " VAT %age Other receipts

in the format dd/mm/yy who the money is from what money is for enter the paying-in slip number/BACS or AC (for automated credit) This may make reconciliation easier amount banked in business current account cash received not banked amount banked in alternative account enter current VAT rate currently at 15% (this will change Jan '10) Non-sales receipts should be entered in these columns

If no amounts are entered in columns O-S, all bankings will be treated as sales receipts(optional)

G

Uncleared items

*

As part of your bank reconciliation, delete the figures in this column as they appear on your bank statement

Payments & expenses

Enter the following payment information on this page; (once a few entries have been made, Excel uses a predictive text feature, so for example expense types in column M can be typed instead of using the drop down menu & you may only need to type the first one 1 or 2 letters - making data entry a lot quicker) Column B C D E F H I J K L M

(optional) (optional)

Date of payment Payee Details Invoice reference DD / Chq # Total paid " " " " Expense type

in the format dd/mm/yy who payment is made to what payment is for supplier invoice number enter chq number or DD/SO for direct debit & standing orders paid via current account paid by credit card paid with petty cash paid by business owner paid by other means choose expense type from drop-down menu by clicking on arrow in column N (amounts are automatically allocated to the correct expense column) Should an invoice relate to different expense types, you should separate these & enter in 2 or more columns.

(optional)

G

Uncleared items

*

As part of your bank reconciliation, delete the figures in this column as they appear on your bank statement

Bank reconciliationThis page is optional - as a sole trader you may not want to complete this page. At the end of any period there will be some cheques & maybe bank receipts which have not cleared the bank. It is very important to make sure your bank reconciles (ie agrees with the balance on your bank statements), to ensure that all bank transactions have been entered correctly. If you don't do this, your accountant will & that can be expensive! On a weekly or monthly basis you should perform this simple process; * 1. As transactions entered on the bankings & payments pages appear on your bank statements, tick the items on the statements & delete the red 'uncleared items' amounts from column E (bankings) & column G (payments) 2. On the 'bank reconciliation' page enter the brought forward balance (balance at start of year) in H41-45 Enter bank statement reconciliation date in F31 & the balance as per the statement in H31 3. If all items are correctly entered the 'difference' figure in cell F22 should be zero Profit & loss account This page will give you a cumulative profit figure using data entered on other pages.

Disclaimer

This program has been designed to assist in the preparation of your accounts, however BC Bookkeeping cannot be held liable for incorrect output from this Calculator.Correct information can only result from this Calculator if correct details are entered.

Barry Chapman Bookkeping

Enter details here : Name Tax reference Business name Business description Business addressline 1 line 2 line 3 line 4 postcode dd/mm/yyyy 31-Dec-09 31-Mar-09

Financial year end date

VAT quarter dd/mm/yyyy (enter first VAT quarter of the financial year)

Notes as per HMR&C Vat GuideVAT Notice 709/3 Hotels and holiday accommodation 3. The reduced value rule for long stay guests 3.1 What is the reduced value rule? This rule allows the charge for sleeping accommodation to be relieved from VAT when a guest stays for over 28 consecutive days. However, the supply of accommodation does not become exempt from VAT, it is still taxable and the normal input tax rules apply. See Notice 700/15 The Ins and outs of VAT. 3.2 How does it work? You need to establish that you are providing accommodation in a hotel, inn, boarding house or similar establishment. The reduced value rule does not apply to holiday accommodation. If a guest stays in your establishment for a continuous period of more than 28 days, then from the 29th day of the stay you should charge VAT only on that part of the payment that is not for accommodation. If you make an inclusive charge for bed and board you must apportion it reasonably and charge VAT on the full amount that is not for the accommodation. When you do this, you must calculate the amount of your charge that is for meals, drinks and other services, and also treat at least 20% of the remainder as being for facilities. However, if the true value of the facilities is more than this, you must charge VAT on the true amount. 3.3 Who does the rule apply to? The reduced value rule applies to individuals who stay with you for more than 28 days in a hotel, inn or any similar establishment. The rule does not apply to bookings by companies where the accommodation is used by a succession of short-term occupants, and each stays less than 28 days at a time. A guests stay must be continuous to qualify for the reduced value rule. For example, if a guest stays for three weeks every month, you must always charge them VAT in full. If another guest stays for five weeks, leaves for a week, and returns to stay for five more weeks, the reduced value rule applies only to the fifth week of each separate stay. However, a guests departure is not seen to end their stay provided the guest: is a long-term resident and leaves for an occasional weekend or holiday is a student who leaves during the vacation but returns to the same accommodation for the following term or pays a retaining fee (see paragraph 7.4). In these cases the time away is ignored and you only have to charge VAT in full for the first 28 days of the overall stay. It does not matter whether the guest returns to the same room or not.

ExampleVAT @ 15.00% enter your own room rates Charges shown including VAT : Total VAT inclusive charge VAT inclusive charge for meals Balance for facilities and accommodation VAT for facilities & accommodation Net cost for facilities & accommodation VAT exclusive value of facilities at 20.00% 115.00 46.00 69.00 9.00 60.00 12.00 15.00 Charges shown excluding VAT : Total VAT exclusive charge VAT inclusive charge for meals Balance for facilities and accommodation VAT exclusive value of facilities at 20.00% 100.00 40.00 60.00 12.00 15.00 6.00 9.00 1.80 7.80 6.00 1.80 7.80 6.00 9.00 6.00 VAT due normal reduced rate value

Reduced room rate calculator Calculate your own revised VAT inclusive rateVAT @ 15.00% Gross enter your own VAT inclusive room rate (excluding meals) Cost for facilities & accommodation Normal VAT rate 69.00 9.00 60.00 VAT Net

Reduced VAT rate

61.80

1.80

60.00

Gross charge for accommodation only to be entered in column N on the 'Income details' page (with charges for all meals including breakfast entered in column P)

DateDay Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Date 31-Dec-08 1-Jan-09 2-Jan-09 3-Jan-09 4-Jan-09 5-Jan-09 6-Jan-09 7-Jan-09 8-Jan-09 9-Jan-09 10-Jan-09 11-Jan-09 12-Jan-09 13-Jan-09 14-Jan-09 15-Jan-09 16-Jan-09 17-Jan-09 18-Jan-09 19-Jan-09 20-Jan-09 21-Jan-09 22-Jan-09 23-Jan-09 24-Jan-09 25-Jan-09 26-Jan-09 27-Jan-09 28-Jan-09 29-Jan-09 30-Jan-09 31-Jan-09 1-Feb-09 2-Feb-09 3-Feb-09 4-Feb-09 5-Feb-09 6-Feb-09 7-Feb-09 8-Feb-09 9-Feb-09 10-Feb-09 11-Feb-09 12-Feb-09

RoomsDouble Double

Room typeDouble Double

Room numberDouble Double Double

1

2

3

4

5

6

7

Fri Sat Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri

13-Feb-09 14-Feb-09 15-Feb-09 16-Feb-09 17-Feb-09 18-Feb-09 19-Feb-09 20-Feb-09 21-Feb-09 22-Feb-09 23-Feb-09 24-Feb-09 25-Feb-09 26-Feb-09 27-Feb-09 28-Feb-09 1-Mar-09 2-Mar-09 3-Mar-09 4-Mar-09 5-Mar-09 6-Mar-09 7-Mar-09 8-Mar-09 9-Mar-09 10-Mar-09 11-Mar-09 12-Mar-09 13-Mar-09 14-Mar-09 15-Mar-09 16-Mar-09 17-Mar-09 18-Mar-09 19-Mar-09 20-Mar-09 21-Mar-09 22-Mar-09 23-Mar-09 24-Mar-09 25-Mar-09 26-Mar-09 27-Mar-09 28-Mar-09 29-Mar-09 30-Mar-09 31-Mar-09 1-Apr-09 2-Apr-09 3-Apr-09

Sat Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat

4-Apr-09 5-Apr-09 6-Apr-09 7-Apr-09 8-Apr-09 9-Apr-09 10-Apr-09 11-Apr-09 12-Apr-09 13-Apr-09 14-Apr-09 15-Apr-09 16-Apr-09 17-Apr-09 18-Apr-09 19-Apr-09 20-Apr-09 21-Apr-09 22-Apr-09 23-Apr-09 24-Apr-09 25-Apr-09 26-Apr-09 27-Apr-09 28-Apr-09 29-Apr-09 30-Apr-09 1-May-09 2-May-09 3-May-09 4-May-09 5-May-09 6-May-09 7-May-09 8-May-09 9-May-09 10-May-09 11-May-09 12-May-09 13-May-09 14-May-09 15-May-09 16-May-09 17-May-09 18-May-09 19-May-09 20-May-09 21-May-09 22-May-09 23-May-09

Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat Sun

24-May-09 25-May-09 26-May-09 27-May-09 28-May-09 29-May-09 30-May-09 31-May-09 1-Jun-09 2-Jun-09 3-Jun-09 4-Jun-09 5-Jun-09 6-Jun-09 7-Jun-09 8-Jun-09 9-Jun-09 10-Jun-09 11-Jun-09 12-Jun-09 13-Jun-09 14-Jun-09 15-Jun-09 16-Jun-09 17-Jun-09 18-Jun-09 19-Jun-09 20-Jun-09 21-Jun-09 22-Jun-09 23-Jun-09 24-Jun-09 25-Jun-09 26-Jun-09 27-Jun-09 28-Jun-09 29-Jun-09 30-Jun-09 1-Jul-09 2-Jul-09 3-Jul-09 4-Jul-09 5-Jul-09 6-Jul-09 7-Jul-09 8-Jul-09 9-Jul-09 10-Jul-09 11-Jul-09 12-Jul-09

Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat Sun Mon

13-Jul-09 14-Jul-09 15-Jul-09 16-Jul-09 17-Jul-09 18-Jul-09 19-Jul-09 20-Jul-09 21-Jul-09 22-Jul-09 23-Jul-09 24-Jul-09 25-Jul-09 26-Jul-09 27-Jul-09 28-Jul-09 29-Jul-09 30-Jul-09 31-Jul-09 1-Aug-09 2-Aug-09 3-Aug-09 4-Aug-09 5-Aug-09 6-Aug-09 7-Aug-09 8-Aug-09 9-Aug-09 10-Aug-09 11-Aug-09 12-Aug-09 13-Aug-09 14-Aug-09 15-Aug-09 16-Aug-09 17-Aug-09 18-Aug-09 19-Aug-09 20-Aug-09 21-Aug-09 22-Aug-09 23-Aug-09 24-Aug-09 25-Aug-09 26-Aug-09 27-Aug-09 28-Aug-09 29-Aug-09 30-Aug-09 31-Aug-09

Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue

1-Sep-09 2-Sep-09 3-Sep-09 4-Sep-09 5-Sep-09 6-Sep-09 7-Sep-09 8-Sep-09 9-Sep-09 10-Sep-09 11-Sep-09 12-Sep-09 13-Sep-09 14-Sep-09 15-Sep-09 16-Sep-09 17-Sep-09 18-Sep-09 19-Sep-09 20-Sep-09 21-Sep-09 22-Sep-09 23-Sep-09 24-Sep-09 25-Sep-09 26-Sep-09 27-Sep-09 28-Sep-09 29-Sep-09 30-Sep-09 1-Oct-09 2-Oct-09 3-Oct-09 4-Oct-09 5-Oct-09 6-Oct-09 7-Oct-09 8-Oct-09 9-Oct-09 10-Oct-09 11-Oct-09 12-Oct-09 13-Oct-09 14-Oct-09 15-Oct-09 16-Oct-09 17-Oct-09 18-Oct-09 19-Oct-09 20-Oct-09

Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed

21-Oct-09 22-Oct-09 23-Oct-09 24-Oct-09 25-Oct-09 26-Oct-09 27-Oct-09 28-Oct-09 29-Oct-09 30-Oct-09 31-Oct-09 1-Nov-09 2-Nov-09 3-Nov-09 4-Nov-09 5-Nov-09 6-Nov-09 7-Nov-09 8-Nov-09 9-Nov-09 10-Nov-09 11-Nov-09 12-Nov-09 13-Nov-09 14-Nov-09 15-Nov-09 16-Nov-09 17-Nov-09 18-Nov-09 19-Nov-09 20-Nov-09 21-Nov-09 22-Nov-09 23-Nov-09 24-Nov-09 25-Nov-09 26-Nov-09 27-Nov-09 28-Nov-09 29-Nov-09 30-Nov-09 1-Dec-09 2-Dec-09 3-Dec-09 4-Dec-09 5-Dec-09 6-Dec-09 7-Dec-09 8-Dec-09 9-Dec-09

Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu

10-Dec-09 11-Dec-09 12-Dec-09 13-Dec-09 14-Dec-09 15-Dec-09 16-Dec-09 17-Dec-09 18-Dec-09 19-Dec-09 20-Dec-09 21-Dec-09 22-Dec-09 23-Dec-09 24-Dec-09 25-Dec-09 26-Dec-09 27-Dec-09 28-Dec-09 29-Dec-09 30-Dec-09 31-Dec-09

Double

Double

Double

Double

Double

Double

Double

Double

Double

Double

8

9

10

11

12

13

14

15

16

17

KeyDouble Double Double Double Double Double Double Double Double

18

19

20

21

22

23

24

25

26

available booked

INVOICEBusiness NameInvoice to : Address Line 1 Address Line 2 Address Line 3 Postcode Phone Number VAT number DateVAT @ DESCRIPTION NET 17.50% GROSS

Accommodation Additional charges Meals Bar sales

0 night/(s)

-

-

-

Telephone Room service Other services

TOTAL DUE DEPOSIT PAID BALANCE DUE

0.00

0.00

0.00 0.00 0.00

We hope you enjoyed your stay with us. Please visit again soon.

Name

Address Line 1

Address Line 2

Address Line 3

15.00%

61.80

1.80

60.00

2.91% 13.04% 3/23 20.00% 15.00%

2.61%

Year to date totals P-in bk # / BACS

Date

From

Details

Year to date totals

Date

Details

Invoice reference

DD / Chq #

Current account reconciliation

Dedit

Credit

Balance bfwd

*

0.00

Bankings

0.00

Payments

0.00

Balance cfwd

0.00

Difference

0.00

0.00

0.00

Balance cfwdBalance per statement as at : Less o/s cheques Plus o/s bankings

0.00 0.000.00

* Balance bfwdBalance per statement as at : Less uncleared cheques from last year Plus uncleared bankings from last year 0.00 1-Jan-09

carry forward

* First VAT quarter of the financial year * This financial year Brought forward

figures to next year

Mar-09

Jun-09

Sep-09

Dec-09

Mar-10

VAT on sales EC acquisitions Total VAT due VAT on purchases Payment due/(refund due)

1 2 3 4 5 0.00

0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

Net sales Net purchases Sales to EC Purchases from EC

6 7 8 9

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

Profit & Loss Account For the year ended

31-Dec-09

Net sales Cost of sales Food Drinks Laundry costs Toiletry Consumables Other direct costs

0

0 0 0 0 0 0

Gross profit Overheads Telephone Print,post & stationery Insurance Advertising & website costs Computer consumables Sundry expenses Fuel Motor Repairs Misc motor Mileage allowances Travelling expenses Rent Rates & water Heat & light Repairs & renewals Other property expenses Cleaning Property insurance Legal fees Accounts fees Bank charges & interest Mortgage interest Other Loan/HP interest PAYE & NI Net wages

#DIV/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

Net profit

0