Spreadsheet: 841274d1693476073-reconciliation-formula-rounding-issue-excel-help
Sheet: Example Data Dump

Profit and Loss
For the month ended 31 July 2023
 | Account | Jul 2023 | Jun 2023 | May 2023 | Apr 2023 | Mar 2023 | Feb 2023 | Jan 2023 | Dec 2022 | Nov 2022 | Oct 2022 | Sep 2022 | Aug 2022 | Year to date
Turnover
 | NHS Payments
 | NHS Payments |  | 30645.99 | 37206.04 | 28520.99 | 32092.54 | 28316.76 | 39277.53 | 30331.18 | 32916.83 | 30415.82 | 33022.93 | 30622.24 | 226391.03
 | Total NHS Payments
 | Flu
 | [NAME] | 0 | 0 | 0 | 0 | 0 | 50.36 | 570.14 | 1044.36 | 5383.68 | 658.28 | 0 | 0 | 1664.86
 | Total Flu
 | Counter Sales
 | Counter Sales | 1773.3 | 1960.63 | 1911.24 | 1825.04 | 1965.07 | 1922.19 | 1955.55 | 2360.84 | 2201.12 | 1969.9 | 1893.41 | 2310.63 | 15673.86
 | Prescription Charges | 482.5 | 675.5 | 500.27 | 567.85 | 486.2 | 495.55 | 719.95 | 607.75 | 607.75 | 837.15 | 626.45 | 794.75 | 4535.57
 | Overs / Unders | 1.72 | 7.83 | 8.15 | 20.3 | 30.93 | 3.54 | -4.32 | 6.25 | 6.99 | -14.5 | 0 | 0 | 74.4
 | Total Counter Sales
 | NHS Services
 | Stop Smoking | 134.52 | 267.98 | 68.84 | 56.01 | 89.16 | 53.32 | 25.36 | 122.97 | 199.46 | 180.22 | 286.02 | 219.62 | 818.16
 | Total NHS Services
 | Other
 | Miscellaneous Income | 0 | 0 | 0 | 125 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 125
 | Total Other
Total Turnover
Cost of Sales
 | AAH Purchases | 8392.09 | 8111.53 | 8311.24 | 6479.84 | 5548.96 | 5504.21 | 5155.05 | 6543.49 | 5474.93 | 5269.49 | 5491.49 | 5996.83 | 54046.41
 | Alliance Purchases | 5503.31 | 5316.24 | 4007.59 | 4736.44 | 7185.88 | 5982.12 | 8265.5 | 6151.04 | 8160.95 | 8857.08 | 9942.57 | 8886.28 | 47148.12
 | Bestway Stock | 1666.1 | 2408.4 | 1924.12 | 1237.42 | 1429.45 | 326.43 | 1634.73 | 826.5 | 0 | 0 | 0 | 0 | 11453.15
 | Closing Stock | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3058.05 | 0 | 0 | 0 | 0
 | Discounts Taken | -183.11 | -270.49 | -191.83 | -214.63 | -204.86 | -203.25 | -247.05 | -237.86 | -230.81 | -487.42 | -551.56 | -441.43 | -1753.08
 | Ethical | 345.01 | 292.96 | 275.62 | 292.52 | 292.52 | 292.52 | 292.52 | 505.48 | 935.02 | 651.78 | 2157.74 | 1862.23 | 2589.15
 | Lexon | 3176.56 | 3654.44 | 3317.73 | 3312.87 | 4474.84 | 3233.38 | 4486.75 | 4051.23 | 4015.93 | 3225 | 4059.83 | 3259.5 | 29707.8
 | OTC Direct | 1061.81 | 1304.96 | 1100.9 | 774.7 | 282.88 | 339.08 | 246.68 | 671.01 | 1116.18 | 1352.13 | 1129.27 | 1119.3 | 5782.02
 | OTC Stock | 647.12 | 0 | 266.76 | 881.44 | 0 | 0 | 462.12 | 0 | 437.19 | 0 | 540.06 | -13.08 | 2257.44
 | Phoenix Numark Purchases | 4182.19 | 4642.51 | 4770.07 | 5089.25 | 5278.22 | 3943.94 | 6129.96 | 5260.58 | 5302.75 | 4558.73 | 4986.97 | 2473.53 | 39296.72
Total Cost of Sales
 | Gross Profit
 | Gross profit %
Selling and Distribution Costs
 | Postage and Carriage | 0 | 0 | 5.39 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 154.77 | 78.54 | 5.39
Total Selling and Distribution Costs
 | Selling and distribution costs %
Covid vaccination costs
 | Sales Commissions | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 77.74 | 0 | 0 | 0 | 0
Total Covid vaccination costs
 | Covid costs %
Staff costs
 | Employed staff
 | Wages - Dispensers | 3385.61 | 1977.61 | 1977.61 | 2902.99 | 2017.6 | 1940 | 2017.6 | 2115.48 | 1986.56 | 2017.6 | 2017.6 | 2017.6 | 18334.5
 | Delivery Charges | 1400.71 | 976.48 | 903.1 | 972.22 | 887.18 | 876.49 | 832 | 768.79 | 669.02 | 730.77 | 850.7 | 684.45 | 7616.97
 | Total Employed staff
 | Locum Staff
 | Locum Fees - Private / Agency | 2954.6 | 4078.75 | 3213 | 2891.7 | 4374 | 3807 | 3996 | 3502 | 2642.52 | 3375 | 3786.55 | 3369.95 | 28817.05
 | Total Locum Staff
 | Floating Staff | 284.62 | 250.07 | 434.35 | 0 | 459.81 | 336.27 | 409.26 | 0 | 73.18 | 68.31 | 82.33 | 109.77 | 2174.38
 | Employers N.I. | 264.35 | 176.57 | 192.38 | 283.9 | 199.83 | 186.75 | 190.79 | 172.82 | 163 | 174.37 | 173.28 | 170.16 | 1667.39
 | Employers Pensions | 38.88 | 38.81 | 48.11 | 67.35 | 49.63 | 47.17 | 43.14 | 44.57 | 40.54 | 40.67 | 42.16 | 41.27 | 377.66
 | Agency Fees | 98 | 15 | 0 | 0 | 0 | 0 | 0 | 19 | 0 | 0 | 0 | 18 | 132
Total Staff costs
 | Staff costs %
 | Locums Cost %
 | Employed staff %
Property costs
 | Rent | 650 | 590.91 | 552.5 | 552.5 | 650 | 650 | 605.68 | 585 | 398.86 | 495.24 | 590.91 | 576.14 | 4836.59
 | Water Rates | 41.43 | 42.18 | 41.43 | 40.05 | -21.96 | 37.73 | 37.74 | 37.07 | 37.74 | 91.87 | 34.85 | 31.96 | 255.67
 | General Rates | -91.69 | -91.74 | 65.49 | 65.49 | 261.97 | 261.97 | 261.97 | 261.97 | 261.97 | 261.97 | 261.97 | 261.97 | 995.43
 | Repairs and Renewals | 4.91 | 388 | 371.74 | 139 | 40 | 40 | 40 | 83.77 | 66.82 | 95 | 300 | 0 | 1107.42
 | Cleaning | 233.8 | 208.27 | 180.17 | 230.01 | 218.26 | 180.42 | 222.43 | 227.51 | 160.67 | 210.47 | 187.95 | 154.18 | 1700.87
 | Security | 0 | 0 | 480 | 0 | 0 | 0 | 0 | 0 | 40 | 40 | 40 | 40 | 480
 | Electricity | 272.65 | -9.79 | 236.62 | 218.56 | 229.58 | 0 | 426.2 | 86.19 | 71.68 | -59.82 | 163.04 | 110.29 | 1460.01
 | Gas | 0 | 0 | 38.28 | 23.51 | 4.26 | 4.71 | 4.72 | 3.35 | 0 | 0 | 0 | 0 | 78.83
 | Insurance | 118.97 | 118.97 | 118.97 | 118.97 | 118.97 | 118.97 | 118.97 | 118.97 | 108.5 | 108.5 | 108.5 | 108.5 | 951.76
Total Property costs
 | Property costs %
Motor and Travel expenses
 | Vehicle Licences | 33 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 33
 | Vehicle Repairs and Servicing | 0 | 0 | 0 | 0 | 0 | 18.66 | 18.66 | 18.66 | 18.66 | 18.66 | 18.66 | 18.65 | 55.98
 | Van (or car) [NAME] | 97.45 | 97.45 | 97.45 | 97.45 | 97.45 | 97.45 | 97.45 | 97.45 | 97.45 | 97.45 | 97.45 | 97.45 | 779.6
 | Travelling | 13.12 | 31.89 | 12.08 | 22.23 | 17.41 | 13.28 | 15.16 | 0 | 4.32 | 11.09 | 10.38 | 14.55 | 125.17
Total Motor and Travel expenses
 | Motor expenses %
Professional fees
 | Audit & Accountancy Fees | 18.68 | 12.56 | 12.56 | 21.37 | 873.34 | 12.56 | 12.56 | 29.7 | 0 | 110.17 | 108.6 | 89.93 | 993.33
 | Professional Fees | 0 | 0 | 0 | 0 | 0 | 0 | 191.7 | 0 | 257 | 0 | 365 | 0 | 191.7
Total Professional fees
 | Legal and professional fees %
Administrative Costs
 | Head Office Salary
 | Floating Admin | 423.55 | 381.35 | 438 | 362.09 | 362.09 | 362.09 | 372.38 | 401 | 486.56 | 407.39 | 379.23 | 385.26 | 3102.55
 | Total Head Office Salary
 | Blister Packaging & Labels | 0 | 195.88 | 0 | 249.59 | 0 | 99.11 | 281.78 | 0 | 0 | 0 | 247.88 | 0 | 826.36
 | Telephone | 101.16 | 93.73 | 137.1 | 51.65 | 44.64 | 40.31 | 40.1 | 37.16 | 24.48 | 33.65 | 40.52 | 34.41 | 545.85
 | Clothing Costs | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 73.28 | 0 | 0 | 0 | 74.66 | 73.28
 | Computers & Software cost | 357.5 | 385.83 | 1667.01 | 385.83 | 392.33 | 392.33 | 392.33 | 370.83 | 370.83 | 370.83 | 370.83 | 370.83 | 4343.99
 | Credit Charges | 36.5 | 38.55 | 37.5 | 37.55 | 34.79 | 36.08 | 36.97 | 38.28 | 0 | 0 | 0 | 0 | 296.22
 | Epos Machine | 30.41 | 33.66 | 155.36 | 155.36 | 455.36 | 124.95 | 124.95 | 124.95 | 124.95 | 124.95 | 124.95 | 124.95 | 1205
 | Tills leasing cost | 65 | 65 | 65 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 195
 | Refreshments | 24.36 | 30.76 | 19.55 | 22.46 | 29.34 | 17.78 | 25.46 | 21.77 | 26.38 | 29.87 | 0 | 30.28 | 191.48
 | Steamline Machine | 15 | 15 | 15 | 15 | 0 | 37.35 | 0 | 0 | 37.35 | 0 | 0 | 37.35 | 97.35
 | Subscriptions | 237.83 | 292.43 | 237.83 | 237.83 | 237.83 | 157.83 | 157.83 | 157.83 | 85.84 | 35.84 | 388.53 | 148.19 | 1717.24
 | Sundry & Miscellaneous Expenses | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 9.46 | 0 | 0
 | Bank Charges | 41.26 | 38.89 | 35.59 | 39.94 | 36.51 | 33.68 | 34.7 | 32.99 | 33.58 | 36.56 | 32.93 | 33.76 | 293.56
Total Administrative Costs
 | Administrative expenses %
 | EBITDA
 | EBITDA %
Interest paid
 | Other Interest Charges | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -38.93 | -38.51 | -36.84 | -36.95 | 0
Total Interest paid
 | Profit on Ordinary Activities Before Taxation
 | Profit after Taxation