2021
2020
£
Prepayments
750
650
Depreciation charge in year
2,420
2,160
Statement of profit or loss expenses
10,325
9,495
Accruals
800
740
1,000
1,100
3,500
3,200
15,688
13,901
Irrecoverable debts
500
400
1,200
1,500
2,200
2,800
5,600
4,800
39,684
34,992
Allowance for receivables
1,800
2,000
3,000
2,700
3,100
12,040
10,680
4,000
50,882
47,269
2,500
5,000
4,650
1,400
1,600
9,700
8,500
24,685
22,398
Discounts received
250
300
1,950
2,100