01 Your business

02 Trial balances two years

Copy the columns straight out of your spreadsheet: account code, account name, debit, credit. A single signed balance column works too — tab, comma or two spaces between columns.

Both years, not one. A cash flow statement is built from the MOVEMENT in every balance, so it cannot be produced from a single trial balance. Last year also gives you the comparative column on the profit and loss and the balance sheet, and the growth figures.

03 The three the trial balance cannot tell us

Everything else is derived. These three are movements a balance cannot show, and leaving them at zero is what usually makes a cash flow miss the bank.