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GUIDANCE NOTES FOR YEAR END RETURNS
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There are a number of Tabs on this Workbook and the following guidance should assist in completion
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EXPENDITURE Tab
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Please complete Section Details
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Each Line should be in date order numbered under Voucher Ref from No. 1
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All supporting documentation ( copy invoices etc) should be similarly numbered to correspond to the above entry
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and returned in that order
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All columns must be completed with details of payment and cheque number
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The VAT code column must be completed as indicated and this will automatically generate the VAT analysis.
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However please note that VAT can only be reclaimed if the supporting documentation includes a
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VAT invoice or VAT receipt
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NB:New Column for 2024 – Please answer Y/N to ‘is this VAT included on any local VAT return’ - as VAT can only be included on one return to HMRC
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From January 2011 the Standard Rate of VAT increased to 20% ; the spreadsheet will automatically
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calculate at 20%.
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Totals at the bottom of the sheet will automatically calculate and transfer to Bank Reconciliation Tab (BANK REC)
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INCOME Tab
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Same principles to be followed as for EXPENDITURE Tab
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BANK REC Tab
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This will allow for the Bank Reconciliation to be performed
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It is essential that the reconciliation is for your actual bank balance at 31 December 2024.
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1. All boxes in yellow will automatically calculate ; please do not enter figures in them
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2. The first two entries "Bank Statement Balance Brought Forward " and "Less Unpresented Cheques"
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should be inserted manually.
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3. The row for "BankStatement at 31 December" should be the actual bank figure at 31 December 2024.
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4. The rows under "Unpresented Cheques/Bankings" should be completed with the appropriate cheque/paying-in number and value
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5. Cheques must be entered as positive numbers
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6. Bankings must be entered as negative numbers
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7. This will then automatically populate the appropriate yellow box
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BANK STATEMENTS
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Please forward all bank statements covering the period 31 December 2023 to 31 December 2024
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All documentation must be forwarded by Email no later than 13 January 2025 at the very latest; but sooner if at all possible.
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Copies should be sent to markb.psuk@gmail.com
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A hard copy of the above with bank statements and supporting vouchers should be posted to Mark Bertwistle at
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FAO: Mark Bertwistle
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Finance Department
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Merseyside Police Headquarters
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15 Cazneau Street
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Liverpool
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L3 3AN
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Thank you for your help
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