{"text_format":"2","workbook":"xlsx","n_sheets":4,"sheets":["P&L ac","Stock","Dep'n Equip & Machinery ","Dep'n Buildings"],"not_rendered":{"charts":0,"images":1,"macros":0,"external_links":0,"defined_names":2,"comments":4,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"run_cost":"one","rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"P&L ac","index":0,"n_rows":57,"n_cols":16,"rows_kept":57,"cut":false,"hidden":false,"merged":[[1,13,1,16],[0,1,0,15],[6,3,6,4],[6,13,6,14],[3,1,3,16]]}
[null,"Profit and Loss account template"]
[]
[]
[null,"The profit and loss account describes the business' financial transactions and the resulting profit (or loss) for the trading period. Yellow boxes indicate information needed. In other spaces this sheet will auto populate with the completion of the Stock and the Depreciation tabs."]
[]
[]
[null,null,null,"Year beginning",null,"2019-04-01",null,null,"Year beginning",null,"2020-04-01",null,null,"Year beginning",null,"2021-04-01"]
[null,"SALES"]
[null,null,"Crop sales"]
[null,null,"Fodder sales"]
[null,null,"Dairy sales"]
[null,null,"Livestock sales"]
[]
[null,"REVENUE GRANTS AND SUBSIDIES"]
[]
[null,"SUNDRY REVENUE"]
[null,null,"Short term rents "]
[null,null,"Wayleave"]
[null,null,"Interest receives"]
[null,null,"Sundry income"]
[null,null,"Sporting rents "]
[]
[null,"SINGLE PAYMENT"]
[]
[null,"TOTAL INCOME",null,null,null,{"$f":"SUM(E9:E23)","v":0},{"$nulls":4},{"$f":"SUM(J9:J23)","v":0},{"$nulls":4},{"$f":"SUM(O9:O23)","v":0}]
[]
[null,"COSTS OF SALES"]
[null,null,"Opening stock valuation",null,{"$f":"Stock!G19+Stock!G28","v":0},{"$nulls":4},{"$f":"Stock!G44+Stock!G53","v":0},{"$nulls":4},{"$f":"Stock!G70+Stock!G79","v":0}]
[]
[null,null,"Seeds and fertilisers"]
[null,null,"Chemicals and sundry crop costs"]
[null,null,"Feedstuffs"]
[null,null,"Purchased fodder"]
[null,null,"Livestock"]
[null,null,"Vet, medical and sundry livestock costs"]
[]
[{"$nulls":4},{"$f":"SUM(E33:E36)","v":0},{"$nulls":4},{"$f":"SUM(J33:J36)","v":0},{"$nulls":4},{"$f":"SUM(O33:O36)","v":0}]
[]
[null,null,"Closing stock valuation",null,{"$f":"Stock!N19+Stock!N28","v":0},{"$nulls":4},{"$f":"Stock!N44+Stock!N53","v":0},{"$nulls":4},{"$f":"Stock!N70+Stock!N79","v":0}]
[{"$nulls":5},{"$f":"E28+E37-E39","v":0},{"$nulls":4},{"$f":"J28+J37-J39","v":0},{"$nulls":4},{"$f":"O28+O37-O39","v":0}]
[]
[null,"GROSS PROFIT",null,null,null,{"$f":"F25-F40","v":0},{"$nulls":4},{"$f":"K25-K40","v":0},{"$nulls":4},{"$f":"P25-P40","v":0}]
[]
[null,"Fixed Costs"]
[null,null,"Power and machinery"]
[null,null,"Sundry overheads"]
[null,null,"Rent"]
[null,null,"Paid labour"]
[null,null,"Depreciation",null,{"$f":"'Dep''n Equip & Machinery '!E54+'Dep''n Buildings'!E25","v":0},{"$nulls":4},{"$f":"'Dep''n Equip & Machinery '!E104+'Dep''n Buildings'!E61","v":0},{"$nulls":4},{"$f":"'Dep''n Equip & Machinery '!E154+'Dep''n Buildings'!E84","v":0}]
[]
[null,"Finance costs"]
[null,null,"Bank charges "]
[null,null,"Interest repayments"]
[]
[{"$nulls":5},{"$f":"SUM(E45:E53)","v":0},{"$nulls":4},{"$f":"SUM(J45:J53)","v":0},{"$nulls":4},{"$f":"SUM(O45:O53)","v":0}]
[]
[null,"Net Profit",null,null,null,{"$f":"F42-F55","v":0},{"$nulls":4},{"$f":"K42-K55","v":0},{"$nulls":4},{"$f":"P42-P55","v":0}]

{"sheet":"Stock","index":1,"n_rows":79,"n_cols":14,"rows_kept":79,"cut":false,"hidden":false,"merged":[[58,1,58,4],[58,8,58,11],[45,1,45,4],[0,1,0,6],[7,1,7,4],[7,8,7,11],[32,1,32,4],[32,8,32,11]]}
[null,"Stock Valuation"]
[]
[]
[null,"Please enter your data into the coloured boxes, the others will auto calculate."]
[null,"ONCE THIS CONTENT REVIEWED AND APPROVED COPY PASTE FOR TWO FUTURE YEARS BELOW"]
[null,"Stock Numbers at start of year",null,{"$f":"'P&L ac'!F7","v":"2019-04-01"},{"$nulls":4},"Stock Numbers at end of year"]
[]
[null,"OPENING VALUATION OF LIVESTOCK",{"$nulls":6},"CLOSING VALUATION OF LIVESTOCK"]
[{"$nulls":4},"Number","Value/head","Total",{"$nulls":4},"Number","Value/head","Total (£)"]
[null,"Dairy Herd",null,null,0,1200,{"$f":"E10*F10","v":0},null,"Dairy Herd",null,null,0,1200,{"$f":"L10*M10","v":0}]
[null,"Dairy Replacements",null,null,0,700,{"$f":"E11*F11","v":0},null,"Dairy Replacements",null,null,0,700,{"$f":"L11*M11","v":0}]
[null,"Beef Stores & Finishing",null,null,0,400,{"$f":"E12*F12","v":0},null,"Beef Stores & Finishing",null,null,0,400,{"$f":"L12*M12","v":0}]
[null,"Beef Sucklers",null,null,0,800,{"$f":"E13*F13","v":0},null,"Beef Sucklers",null,null,0,800,{"$f":"L13*M13","v":0}]
[null,"Calves",null,null,0,800,{"$f":"E14*F14","v":0},null,"Calves",null,null,0,800,{"$f":"L14*M14","v":0}]
[null,"Breeding flock",null,null,0,800,0,null,"Breeding flock",null,null,0,800,0]
[null,"Lambs",null,null,0,800,0,null,"Lambs",null,null,0,800,0]
[null,"Breeding pigs",null,null,0,800,0,null,"Breeding pigs",null,null,0,800,0]
[null,"Finishing pigs",null,null,0,800,0,null,"Finishing pigs",null,null,0,800,0]
[{"$nulls":6},{"$f":"SUM(G10:G18)","v":0},{"$nulls":6},{"$f":"SUM(N10:N18)","v":0}]
[]
[null,"OPENING VALUATION OF OTHER STOCKS",{"$nulls":6},"CLOSING VALUATION OF OTHER STOCKS"]
[{"$nulls":5},"Value","Total",{"$nulls":5},"Value","Total"]
[null,"Crops and Produce in store",null,null,null,0,null,null,"Crops and Produce in store",null,null,null,0]
[null,"Fuel in store",null,null,null,0,null,null,"Fuel in store",null,null,null,0]
[null,"Bought in and home grown feed stuffs and fodder",null,null,null,0,null,null,"Bought in and home grown feed stuffs and fodder",null,null,null,0]
[null,"Seed,fert and spray in store",null,null,null,0,null,null,"Seed,fert and spray in store",null,null,null,0]
[null,"Tillages",null,null,null,0,null,null,"Tillages",null,null,null,0]
[{"$nulls":6},{"$f":"SUM(F23:F27)","v":0},{"$nulls":6},{"$f":"SUM(M23:M27)","v":0}]
[]
[]
[null,"Stock Numbers at start of year",null,{"$f":"'P&L ac'!K7","v":"2020-04-01"},{"$nulls":4},"Stock Numbers at end of year"]
[]
[null,"OPENING VALUATION OF LIVESTOCK",{"$nulls":6},"CLOSING VALUATION OF LIVESTOCK"]
[{"$nulls":4},"Number","Value/head","Total",{"$nulls":4},"Number","Value/head","Total (£)"]
[null,"Dairy Herd",null,null,{"$f":"L10","v":0},{"$f":"M10","v":1200},{"$f":"E35*F35","v":0},null,"Dairy Herd",null,null,0,1200,{"$f":"L35*M35","v":0}]
[null,"Dairy Replacements",null,null,{"$f":"L11","v":0},700,{"$f":"E36*F36","v":0},null,"Dairy Replacements",null,null,0,700,{"$f":"L36*M36","v":0}]
[null,"Beef Stores & Finishing",null,null,{"$f":"L12","v":0},400,{"$f":"E37*F37","v":0},null,"Beef Stores & Finishing",null,null,0,400,{"$f":"L37*M37","v":0}]
[null,"Beef Sucklers",null,null,{"$f":"L13","v":0},800,{"$f":"E38*F38","v":0},null,"Beef Sucklers",null,null,0,800,{"$f":"L38*M38","v":0}]
[null,"Calves",null,null,{"$f":"L14","v":0},800,{"$f":"E39*F39","v":0},null,"Calves",null,null,0,800,{"$f":"L39*M39","v":0}]
[null,"Breeding flock",null,null,{"$f":"L15","v":0},800,0,null,"Breeding flock",null,null,0,800,0]
[null,"Lambs",null,null,{"$f":"L16","v":0},800,0,null,"Lambs",null,null,0,800,0]
[null,"Breeding pigs",null,null,{"$f":"L17","v":0},800,0,null,"Breeding pigs",null,null,0,800,0]
[null,"Finishing pigs",null,null,{"$f":"L18","v":0},800,0,null,"Finishing pigs",null,null,0,800,0]
[{"$nulls":6},{"$f":"SUM(G35:G43)","v":0},{"$nulls":6},{"$f":"SUM(N35:N43)","v":0}]
[]
[null,"OPENING VALUATION OF OTHER STOCKS",{"$nulls":6},"CLOSING VALUATION OF OTHER STOCKS"]
[{"$nulls":5},"Value","Total",{"$nulls":5},"Value","Total"]
[null,"Crops and Produce in store",null,null,null,{"$f":"M23","v":0},null,null,"Crops and Produce in store",null,null,null,0]
[null,"Fuel in store",null,null,null,{"$f":"M24","v":0},null,null,"Bought in and home grown feed stuffs and fodder",null,null,null,0]
[null,"Bought in and home grown feed stuffs and fodder",null,null,null,{"$f":"M25","v":0},null,null,"Seed,fert and spry in store",null,null,null,0]
[null,"Seed,fert and spray in store",null,null,null,{"$f":"M26","v":0},null,null,"Tillage's",null,null,null,0]
[null,"Tillages",null,null,null,{"$f":"M27","v":0},{"$nulls":6},0]
[{"$nulls":6},{"$f":"SUM(F48:F52)","v":0},{"$nulls":6},{"$f":"SUM(M48:M52)","v":0}]
[]
[]
[]
[null,"Stock Numbers at start of year",null,{"$f":"'P&L ac'!P7","v":"2021-04-01"},{"$nulls":4},"Stock Numbers at end of year"]
[]
[null,"OPENING VALUATION OF LIVESTOCK",{"$nulls":6},"CLOSING VALUATION OF LIVESTOCK"]
[{"$nulls":4},"Number","Value/head","Total",{"$nulls":4},"Number","Value/head","Total (£)"]
[null,"Dairy Herd",null,null,{"$f":"L35","v":0},{"$f":"M35","v":1200},{"$f":"E61*F61","v":0},null,"Dairy Herd",null,null,0,1200,{"$f":"L61*M61","v":0}]
[null,"Dairy Replacements",null,null,{"$f":"L36","v":0},700,{"$f":"E62*F62","v":0},null,"Dairy Replacements",null,null,0,700,{"$f":"L62*M62","v":0}]
[null,"Beef Stores & Finishing",null,null,{"$f":"L37","v":0},400,{"$f":"E63*F63","v":0},null,"Beef Stores & Finishing",null,null,0,400,{"$f":"L63*M63","v":0}]
[null,"Beef Sucklers",null,null,{"$f":"L38","v":0},800,{"$f":"E64*F64","v":0},null,"Beef Sucklers",null,null,0,800,{"$f":"L64*M64","v":0}]
[null,"Calves",null,null,{"$f":"L39","v":0},800,{"$f":"E65*F65","v":0},null,"Calves",null,null,0,800,{"$f":"L65*M65","v":0}]
[null,"Breeding flock",null,null,{"$f":"L40","v":0},800,0,null,"Breeding flock",null,null,0,800,0]
[null,"Lambs",null,null,{"$f":"L41","v":0},800,0,null,"Lambs",null,null,0,800,0]
[null,"Breeding pigs",null,null,{"$f":"L42","v":0},800,0,null,"Breeding pigs",null,null,0,800,0]
[null,"Finishing pigs",null,null,{"$f":"L43","v":0},800,0,null,"Finishing pigs",null,null,0,800,0]
[{"$nulls":6},{"$f":"SUM(G61:G69)","v":0},{"$nulls":6},{"$f":"SUM(N61:N69)","v":0}]
[]
[null,"OPENING VALUATION OF OTHER STOCKS",{"$nulls":6},"CLOSING VALUATION OF OTHER STOCKS"]
[{"$nulls":5},"Value","Total",{"$nulls":5},"Value","Total"]
[null,"Crops and Produce in store",null,null,null,{"$f":"M49","v":0},null,null,"Crops and Produce in store",null,null,null,0]
[null,"Fuel in store",null,null,null,{"$f":"M50","v":0},null,null,"Bought in and home grown feed stuffs and fodder",null,null,null,0]
[null,"Bought in and home grown feed stuffs and fodder",null,null,null,{"$f":"M51","v":0},null,null,"Seed,fert and spry in store",null,null,null,0]
[null,"Seed,fert and spray in store",null,null,null,{"$f":"M52","v":0},null,null,"Tillage's",null,null,null,0]
[null,"Tillages",null,null,null,{"$f":"M53","v":0},{"$nulls":6},0]
[{"$nulls":6},{"$f":"SUM(F74:F77)","v":0},{"$nulls":6},{"$f":"SUM(M74:M78)","v":0}]

{"sheet":"Dep'n Equip & Machinery ","index":2,"n_rows":154,"n_cols":10,"rows_kept":154,"cut":false,"hidden":false,"merged":[[0,2,0,7]]}
[null,null,"Depreciation for fixtures, tractors, machinery and motor vehicles"]
[]
[]
[null,"Please enter your data into the coloured boxes, the others will auto calculate"]
[]
[]
[null,"Year beginning",{"$f":"'P&L ac'!F7","v":"2019-04-01"}]
[]
[null,"Fixtures and fittings"]
[null,"Insert items below","Year purchased","Cost of fixtures","Depreciation against item before",2014,"Depreciation year to date",{"$f":"C7+364","v":"2020-03-30"},"% your business use","Depreciation year to date"]
[null,"Eg Cattle crush",null,null,null,"Opening value",null,"Closing value"]
[null,"Item 1",null,0,{"$f":"((D12/$E$50)*($F$10-C12))","v":0},{"$f":"D12-E12","v":0},{"$f":"D12/$E$50","v":0},{"$f":"F12-G12","v":0},1,{"$f":"G12*I12","v":0}]
[null,"Item 2",null,0,{"$f":"((D13/$E$50)*($F$10-C13))","v":0},{"$f":"D13-E13","v":0},{"$f":"D13/$E$50","v":0},{"$f":"F13-G13","v":0},1,0]
[null,"Item 3",null,0,{"$f":"((D14/$E$50)*($F$10-C14))","v":0},0,{"$f":"D14/$E$50","v":0},0,1,0]
[null,"Item 4",null,0,{"$f":"((D15/$E$50)*($F$10-C15))","v":0},0,{"$f":"D15/$E$50","v":0},0,1,0]
[null,"Item 5",null,0,{"$f":"((D16/$E$50)*($F$10-C16))","v":0},0,{"$f":"D16/$E$50","v":0},0,1,0]
[null,"Item 6",null,0,{"$f":"((D17/$E$50)*($F$10-C17))","v":0},{"$f":"D17-E17","v":0},{"$f":"D17/$E$50","v":0},{"$f":"F17-G17","v":0},1,{"$f":"G17*I17","v":0}]
[null,"Item 7",null,0,{"$f":"((D18/$E$50)*($F$10-C18))","v":0},0,0,0,1,0]
[null,"Item 8",null,0,{"$f":"((D19/$E$50)*($F$10-C19))","v":0},0,0,0,1,0]
[null,"Item 9",null,0,{"$f":"((D20/$E$50)*($F$10-C20))","v":0},0,0,0,1,0]
[null,"Item 10",null,0,{"$f":"((D21/$E$50)*($F$10-C21))","v":0},0,0,0,1,0]
[{"$nulls":5},{"$f":"SUM(F12:F20)","v":0},{"$f":"SUM(G12:G20)","v":0},0,null,{"$f":"SUM(J12:J20)","v":0}]
[]
[]
[null,"Tractors and machinery"]
[null,"Insert machinery below","Opening value","Additional purchases","Purchase date",{"$f":"H26-365","v":"2019-03-31"},"Depreciation year to date",{"$f":"H10","v":"2020-03-30"},"% your business use"]
[{"$nulls":5},"Opening value",null,"Closing value"]
[null,"Item 1",0,0,null,{"$f":"C28","v":0},{"$f":"IF(D28=0,C28*$E$51,((D28*$E$51)*(1-(E28-$F$26)/365)))","v":0},{"$f":"F28+D28-G28","v":0},1,{"$f":"G28*I28","v":0}]
[null,"Item 2",0,0,null,{"$f":"C29","v":0},{"$f":"IF(D29=0,C29*$E$51,((D29*$E$51)*(1-(E29-$F$26)/365)))","v":0},{"$f":"F29+D29-G29","v":0},1,{"$f":"G29*I29","v":0}]
[null,"Item 3",0,0,null,0,{"$f":"IF(D30=0,C30*$E$51,((D30*$E$51)*(1-(E30-$F$26)/365)))","v":0},{"$f":"F30+D30-G30","v":0},1,0]
[null,"Item 4",0,0,null,0,{"$f":"IF(D31=0,C31*$E$51,((D31*$E$51)*(1-(E31-$F$26)/365)))","v":0},0,1,0]
[null,"Item 5",0,0,null,0,{"$f":"IF(D32=0,C32*$E$51,((D32*$E$51)*(1-(E32-$F$26)/365)))","v":0},0,1,0]
[null,"Item 6",0,0,null,{"$f":"C33","v":0},{"$f":"IF(D33=0,C33*$E$51,((D33*$E$51)*(1-(E33-$F$26)/365)))","v":0},{"$f":"F33+D33-G33","v":0},1,{"$f":"G33*I33","v":0}]
[null,"Item 7",0,0,null,0,0,0,1,0]
[null,"Item 8",0,0,null,0,0,0,1,0]
[null,"Item 9",0,0,null,0,0,0,1,0]
[null,"Item 10",0,0,null,0,0,0,1,0]
[{"$nulls":5},{"$f":"SUM(F28:F37)","v":0},{"$f":"SUM(G28:G37)","v":0},{"$f":"SUM(H28:H37)","v":0},null,{"$f":"SUM(J28:J37)","v":0}]
[]
[]
[null,"Motor vehicles"]
[null,"Insert vehicles below","Opening value","Additional purchases","Purchase date",{"$f":"F26","v":"2019-03-31"},"Depreciation year to date",{"$f":"H26","v":"2020-03-30"},"% your business use"]
[null,"Item 1",0,0,null,{"$f":"C43","v":0},{"$f":"IF(D43=0,C43*$E$52,((D43*$E$52)*(1-(E43-$F$42)/365)))","v":0},{"$f":"F43+D43-G43","v":0},1,{"$f":"G43*I43","v":0}]
[null,"Item 2",0,0,null,{"$f":"C44","v":0},{"$f":"IF(D44=0,C44*$E$52,((D44*$E$52)*(1-(E44-$F$42)/365)))","v":0},{"$f":"F44+D44-G44","v":0},1,{"$f":"G44*I44","v":0}]
[null,"Item 3",0,0,null,{"$f":"C45","v":0},{"$f":"IF(D45=0,C45*$E$52,((D45*$E$52)*(1-(E45-$F$42)/365)))","v":0},{"$f":"F45+D45-G45","v":0},1,{"$f":"G45*I45","v":0}]
[null,"Item 4",0,0,null,{"$f":"C46","v":0},{"$f":"IF(D46=0,C46*$E$52,((D46*$E$52)*(1-(E46-$F$42)/365)))","v":0},{"$f":"F46+D46-G46","v":0},1,{"$f":"G46*I46","v":0}]
[null,"Item 5",0,0,null,{"$f":"C47","v":0},{"$f":"IF(D47=0,C47*$E$52,((D47*$E$52)*(1-(E47-$F$42)/365)))","v":0},{"$f":"F47+D47-G47","v":0},1,{"$f":"G47*I47","v":0}]
[{"$nulls":5},{"$f":"SUM(F43:F47)","v":0},{"$f":"SUM(G43:G47)","v":0},{"$f":"SUM(H43:H47)","v":0},null,{"$f":"SUM(J43:J47)","v":0}]
[]
[null,"Straight line depreciation on fixtures",null,null,10]
[null,"Diminishing balance depreciation on tractors and machinery",null,null,0.1]
[null,"Diminishing balance depreciation on motor vehicles",null,null,0.1]
[]
[null,"Depreciation (fixtures/machinery/vehicles)",null,null,{"$f":"J22+J38+J48","v":0}]
[]
[]
[null,"Year beginning",{"$f":"'P&L ac'!K7","v":"2020-04-01"}]
[]
[null,"Fixtures and fittings"]
[null,"Insert items below","Year purchased","Cost of fixtures","Depreciation against item before",2015,"Depreciation year to date",{"$f":"C57+365","v":"2021-04-01"},"% Dairy use","Depreciation year to date"]
[null,"Eg Cattle crush",null,null,null,"Opening value",null,"Closing value"]
[null,"Item 1",0,0,{"$f":"((D62/$E$50)*($F$60-C62))","v":0},{"$f":"D62-E62","v":0},{"$f":"D62/$E$50","v":0},{"$f":"F62-G62","v":0},1,{"$f":"G62*I62","v":0}]
[null,"Item 2",0,0,{"$f":"((D63/$E$50)*($F$10-C63))","v":0},{"$f":"D63-E63","v":0},{"$f":"D63/$E$50","v":0},{"$f":"F63-G63","v":0},1,0]
[null,"Item 3",0,0,{"$f":"((D64/$E$50)*($F$10-C64))","v":0},0,{"$f":"D64/$E$50","v":0},0,1,0]
[null,"Item 4",0,0,{"$f":"((D65/$E$50)*($F$10-C65))","v":0},0,{"$f":"D65/$E$50","v":0},0,1,0]
[null,"Item 5",0,0,{"$f":"((D66/$E$50)*($F$10-C66))","v":0},0,{"$f":"D66/$E$50","v":0},0,1,0]
[null,"Item 6",0,0,{"$f":"((D67/$E$50)*($F$10-C67))","v":0},{"$f":"D67-E67","v":0},{"$f":"D67/$E$50","v":0},{"$f":"F67-G67","v":0},1,{"$f":"G67*I67","v":0}]
[null,"Item 7",0,0,0,0,0,0,1,0]
[null,"Item 8",0,0,0,0,0,0,1,0]
[null,"Item 9",0,0,0,0,0,0,1,0]
[null,"Item 10",0,0,0,0,0,0,1,0]
[{"$nulls":5},{"$f":"SUM(F62:F71)","v":0},{"$f":"SUM(G62:G71)","v":0},{"$f":"SUM(H62:H71)","v":0},null,{"$f":"SUM(J62:J71)","v":0}]
[]
[]
[null,"Tractors and machinery"]
[null,"Insert machinery below","Opening value","Additional purchases","Purchase date",{"$f":"H76-365","v":"2020-04-01"},"Depreciation year to date",{"$f":"H60","v":"2021-04-01"},"% Dairy use"]
[{"$nulls":5},"Opening value",null,"Closing value"]
[null,"Item 1",{"$f":"H28","v":0},0,null,{"$f":"C78","v":0},{"$f":"IF(D78=0,C78*$E$51,((D78*$E$51)*(1-(E78-$F$60)/365)))","v":0},{"$f":"F78+D78-G78","v":0},1,{"$f":"G78*I78","v":0}]
[null,"Item 2",0,0,null,{"$f":"C79","v":0},{"$f":"IF(D79=0,C79*$E$51,((D79*$E$51)*(1-(E79-$F$60)/365)))","v":0},{"$f":"F79+D79-G79","v":0},1,{"$f":"G79*I79","v":0}]
[null,"Item 3",0,0,null,0,0,{"$f":"F80+D80-G80","v":0},1,0]
[null,"Item 4",0,0,null,0,{"$f":"IF(D81=0,C81*$E$51,((D81*$E$51)*(1-(E81-$F$60)/365)))","v":0},0,1,0]
[null,"Item 5",0,0,null,0,0,0,1,0]
[null,"Item 6",0,0,null,{"$f":"C83","v":0},{"$f":"IF(D83=0,C83*$E$51,((D83*$E$51)*(1-(E83-$F$60)/365)))","v":0},{"$f":"F83+D83-G83","v":0},1,{"$f":"G83*I83","v":0}]
[null,"Item 7",0,0,null,0,0,0,1,0]
[null,"Item 8",0,0,null,0,0,0,1,0]
[null,"Item 9",0,0,null,0,0,0,1,0]
[null,"Item 10",0,0,null,0,0,0,1,0]
[{"$nulls":5},{"$f":"SUM(F78:F87)","v":0},{"$f":"SUM(G78:G87)","v":0},{"$f":"SUM(H78:H87)","v":0},null,{"$f":"SUM(J78:J87)","v":0}]
[]
[]
[null,"Motor vehicles"]
[null,"Insert vehicles below","Opening value","Additional purchases","Purchase date",{"$f":"F76","v":"2020-04-01"},"Depreciation year to date",{"$f":"H76","v":"2021-04-01"},"% Dairy use"]
[null,"Item 1",{"$f":"H43","v":0},0,null,{"$f":"C93","v":0},{"$f":"IF(D93=0,C93*$E$52,((D93*$E$52)*(1-(E93-$F$60)/365)))","v":0},{"$f":"F93+D93-G93","v":0},1,{"$f":"G93*I93","v":0}]
[null,"Item 2",0,0,null,{"$f":"C94","v":0},{"$f":"IF(D94=0,C94*$E$52,((D94*$E$52)*(1-(E94-$F$60)/365)))","v":0},{"$f":"F94+D94-G94","v":0},1,{"$f":"G94*I94","v":0}]
[null,"Item 3",0,0,null,{"$f":"C95","v":0},0,{"$f":"F95+D95-G95","v":0},1,{"$f":"G95*I95","v":0}]
[null,"Item 4",0,0,null,{"$f":"C96","v":0},{"$f":"IF(D96=0,C96*$E$52,((D96*$E$52)*(1-(E96-$F$60)/365)))","v":0},{"$f":"F96+D96-G96","v":0},1,{"$f":"G96*I96","v":0}]
[null,"Item 5",0,0,null,{"$f":"C97","v":0},0,{"$f":"F97+D97-G97","v":0},1,{"$f":"G97*I97","v":0}]
[{"$nulls":5},{"$f":"SUM(F93:F97)","v":0},{"$f":"SUM(G93:G97)","v":0},{"$f":"SUM(H93:H97)","v":0},null,{"$f":"SUM(J93:J97)","v":0}]
[]
[null,"Straight line depreciation on fixtures",null,null,{"$f":"E50","v":10}]
[null,"Diminishing balance depreciation on tractors and machinery",null,null,{"$f":"E51","v":0.1}]
[null,"Diminishing balance depreciation on motor vehicles",null,null,{"$f":"E52","v":0.1}]
[]
[null,"Depreciation (fixtures/machinery/vehicles)",null,null,{"$f":"J72+J88+J98","v":0}]
[]
[]
[null,"Year beginning",{"$f":"'P&L ac'!P7","v":"2021-04-01"}]
[]
[null,"Fixtures and fittings"]
[null,"Insert items below","Year purchased","Cost of fixtures","Depreciation against item before",2016,"Depreciation year to date",{"$f":"C107+364","v":"2022-03-31"},"% Dairy use","Depreciation year to date"]
[null,"Eg Cattle crush",null,null,null,"Opening value",null,"Closing value"]
[null,"Item 1",0,0,{"$f":"((D112/$E$50)*($F$110-C112))","v":0},{"$f":"D112-E112","v":0},{"$f":"D112/$E$50","v":0},{"$f":"F112-G112","v":0},1,{"$f":"G112*I112","v":0}]
[null,"Item 2",0,0,{"$f":"((D113/$E$50)*($F$10-C113))","v":0},{"$f":"D113-E113","v":0},{"$f":"D113/$E$50","v":0},{"$f":"F113-G113","v":0},1,0]
[null,"Item 3",0,0,{"$f":"((D114/$E$50)*($F$10-C114))","v":0},0,{"$f":"D114/$E$50","v":0},0,1,0]
[null,"Item 4",0,0,{"$f":"((D115/$E$50)*($F$10-C115))","v":0},0,{"$f":"D115/$E$50","v":0},0,1,0]
[null,"Item 5",0,0,{"$f":"((D116/$E$50)*($F$10-C116))","v":0},0,{"$f":"D116/$E$50","v":0},0,1,0]
[null,"Item 6",0,0,{"$f":"((D117/$E$50)*($F$10-C117))","v":0},{"$f":"D117-E117","v":0},{"$f":"D117/$E$50","v":0},{"$f":"F117-G117","v":0},1,{"$f":"G117*I117","v":0}]
[null,"Item 7",0,0,0,0,0,0,1,0]
[null,"Item 8",0,0,0,0,0,0,1,0]
[null,"Item 9",0,0,0,0,0,0,1,0]
[null,"Item 10",0,0,0,0,0,0,1,0]
[{"$nulls":5},{"$f":"SUM(F112:F121)","v":0},{"$f":"SUM(G112:G121)","v":0},{"$f":"SUM(H112:H121)","v":0},null,{"$f":"SUM(J112:J121)","v":0}]
[]
[]
[null,"Tractors and machinery"]
[null,"Insert machinery below","Opening value","Additional purchases","Purchase date",{"$f":"H126-365","v":"2021-03-31"},"Depreciation year to date",{"$f":"H110","v":"2022-03-31"},"% Dairy use"]
[{"$nulls":5},"Opening value",null,"Closing value"]
[null,"Item 1",0,0,null,{"$f":"C128","v":0},{"$f":"IF(D128=0,C128*$E$51,((D128*$E$51)*(1-(E128-$F$110)/365)))","v":0},{"$f":"F128+D128-G128","v":0},1,{"$f":"G128*I128","v":0}]
[null,"Item 2",0,0,null,{"$f":"C129","v":0},{"$f":"IF(D129=0,C129*$E$51,((D129*$E$51)*(1-(E129-$F$110)/365)))","v":0},{"$f":"F129+D129-G129","v":0},1,{"$f":"G129*I129","v":0}]
[null,"Item 3",0,0,null,0,{"$f":"IF(D130=0,C130*$E$51,((D130*$E$51)*(1-(E130-$F$110)/365)))","v":0},{"$f":"F130+D130-G130","v":0},1,0]
[null,"Item 4",0,0,null,0,{"$f":"IF(D131=0,C131*$E$51,((D131*$E$51)*(1-(E131-$F$110)/365)))","v":0},0,1,0]
[null,"Item 5",0,0,null,0,{"$f":"IF(D132=0,C132*$E$51,((D132*$E$51)*(1-(E132-$F$110)/365)))","v":0},0,1,0]
[null,"Item 6",0,0,null,{"$f":"C133","v":0},{"$f":"IF(D133=0,C133*$E$51,((D133*$E$51)*(1-(E133-$F$110)/365)))","v":0},{"$f":"F133+D133-G133","v":0},1,{"$f":"G133*I133","v":0}]
[null,"Item 7",0,0,null,0,0,0,1,0]
[null,"Item 8",0,0,null,0,0,0,1,0]
[null,"Item 9",0,0,null,0,0,0,1,0]
[null,"Item 10",0,0,null,0,0,0,1,0]
[{"$nulls":5},{"$f":"SUM(F128:F137)","v":0},{"$f":"SUM(G128:G137)","v":0},{"$f":"SUM(H128:H137)","v":0},null,{"$f":"SUM(J128:J137)","v":0}]
[]
[]
[null,"Motor vehicles"]
[null,"Insert vehicles below","Opening value","Additional purchases","Purchase date",{"$f":"F126","v":"2021-03-31"},"Depreciation year to date",{"$f":"H126","v":"2022-03-31"},"% Dairy use"]
[null,"Item 1",0,0,null,{"$f":"C143","v":0},{"$f":"IF(D143=0,C143*$E$52,((D143*$E$52)*(1-(E143-$F$110)/365)))","v":0},{"$f":"F143+D143-G143","v":0},1,{"$f":"G143*I143","v":0}]
[null,"Item 2",0,0,null,{"$f":"C144","v":0},{"$f":"IF(D144=0,C144*$E$52,((D144*$E$52)*(1-(E144-$F$110)/365)))","v":0},{"$f":"F144+D144-G144","v":0},1,{"$f":"G144*I144","v":0}]
[null,"Item 3",0,0,null,{"$f":"C145","v":0},{"$f":"IF(D145=0,C145*$E$52,((D145*$E$52)*(1-(E145-$F$110)/365)))","v":0},{"$f":"F145+D145-G145","v":0},1,{"$f":"G145*I145","v":0}]
[null,"Item 4",0,0,null,{"$f":"C146","v":0},{"$f":"IF(D146=0,C146*$E$52,((D146*$E$52)*(1-(E146-$F$110)/365)))","v":0},{"$f":"F146+D146-G146","v":0},1,{"$f":"G146*I146","v":0}]
[null,"Item 5",0,0,null,{"$f":"C147","v":0},{"$f":"IF(D147=0,C147*$E$52,((D147*$E$52)*(1-(E147-$F$110)/365)))","v":0},{"$f":"F147+D147-G147","v":0},1,{"$f":"G147*I147","v":0}]
[{"$nulls":5},{"$f":"SUM(F143:F147)","v":0},{"$f":"SUM(G143:G147)","v":0},{"$f":"SUM(H143:H147)","v":0},null,{"$f":"SUM(J143:J147)","v":0}]
[]
[null,"Straight line depreciation on fixtures",null,null,{"$f":"E50","v":10}]
[null,"Diminishing balance depreciation on tractors and machinery",null,null,{"$f":"E51","v":0.1}]
[null,"Diminishing balance depreciation on motor vehicles",null,null,{"$f":"E52","v":0.1}]
[]
[null,"Depreciation (fixtures/machinery/vehicles)",null,null,{"$f":"J122+J138+J148","v":0}]

{"sheet":"Dep'n Buildings","index":3,"n_rows":86,"n_cols":17,"rows_kept":86,"cut":false,"hidden":false,"merged":[[0,2,0,7],[67,4,68,4],[67,6,68,6],[67,9,68,9],[8,4,9,4],[8,6,9,6],[8,9,9,9],[44,4,45,4],[44,6,45,6],[44,9,45,9],[8,8,9,8],[44,8,45,8],[67,8,68,8]]}
[null,null,"Depreciation for buildings"]
[]
[]
[null,"Please enter your data into the coloured boxes, the others will auto calculate"]
[]
[]
[null,"Year beginning",{"$f":"'P&L ac'!F7","v":"2019-04-01"}]
[]
[null,"Building name","Year of \nbuild","Cost of build","Depreciation against item before",{"$f":"'Dep''n Equip & Machinery '!F10","v":2014},"Depreciation year to date",{"$f":"C7+364","v":"2020-03-30"},"% your business use","Depreciation year to date"]
[null,"Insert your items below",null,null,null,"Opening value",null,"Closing value"]
[null,"Item 1",null,null,{"$f":"((D11/$E$23)*($F$9-C11))","v":0},{"$f":"D11-E11","v":0},{"$f":"D11/$E$23","v":0},{"$f":"F11-G11","v":0},1,{"$f":"G11*I11","v":0}]
[null,"Item 2 ",null,null,{"$f":"((D12/$E$23)*($F$9-C12))","v":0},0,0,0,1,0]
[null,"Item 3",null,null,0,0,0,0,1,0]
[null,"Item 4",null,null,0,0,0,0,1,0]
[null,"Item 5",null,null,0,0,0,0,1,0]
[null,"Item 6",null,null,0,0,0,0,1,0]
[null,"Item 7",null,null,0,0,0,0,1,0]
[null,"Item 8",null,null,0,0,0,0,1,0]
[null,"Item 9",null,null,0,0,0,0,1,0]
[null,"Item 10",null,null,0,0,0,0,1,0]
[{"$nulls":5},{"$f":"SUM(F11:F20)","v":0},{"$f":"SUM(G11:G20)","v":0},{"$f":"SUM(H11:H20)","v":0},null,{"$f":"SUM(J11:J20)","v":0}]
[]
[null,"Straight line depreciation on buildings",null,null,20]
[]
[null,"Depreciation (buildings)",null,null,{"$f":"J21","v":0}]
[]
[null,"Building depreciation based on net present value/re-build values**",null,null,null,{"$f":"G40","v":0}]
[null,"** For comparison of resources ",{"$nulls":9},"\"Look up\" table"]
[null,"Asset Name","Year of Build","Cost of build",null,{"$f":"F9","v":2014},"Dep YTD",{"$f":"H9","v":"2020-03-30"},"% Dairy Use","Dep YTD",null,"Year end","Buildings",null,"Based on Agricultural Inputs Price Index (Defra)"]
[null,{"$f":"B11","v":"Item 1"},0,0,"Est Re-build",{"$f":"F11","v":0},{"$f":"F30/$E$23","v":0},{"$f":"F30-G30","v":0},{"$f":"I11","v":1},{"$f":"G30*I30","v":0},null,1991,67.099999999999994,null,{"$f":"VLOOKUP($F$29,$L$30:$M$39,2,FALSE)","v":{"$error":"#N/A"}},{"$f":"IF(C30=0,0,VLOOKUP($F$29-($F$29-C30),$L$30:$M$39,2,FALSE))","v":0},{"$f":"D30*(1+(O30-P30)/100)","v":{"$error":"#N/A"}}]
[null,"Item 2 ",0,0,"Est Re-build",0,0,0,1,{"$f":"G31*I31","v":0},null,1992,71.599999999999994,null,{"$error":"#N/A"},0,{"$error":"#N/A"}]
[null,"Item 3",0,0,"Est Re-build",0,0,0,1,0,null,1993,75.599999999999994,null,{"$error":"#N/A"},0,{"$error":"#N/A"}]
[null,"Item 4",0,0,"Est Re-build",0,0,0,1,0,null,1994,77.900000000000006,null,{"$error":"#N/A"},0,{"$error":"#N/A"}]
[null,"Item 5",0,0,"Est Re-build",0,0,0,1,0,null,1995,79.099999999999994,null,{"$error":"#N/A"},0,{"$error":"#N/A"}]
[null,"Item 6",0,0,"Est Re-build",0,0,0,1,0,null,1996,81.5,null,{"$error":"#N/A"},0,{"$error":"#N/A"}]
[null,"Item 7",0,0,"Est Re-build",0,0,0,1,0,null,1997,85.4,null,{"$error":"#N/A"},0,{"$f":"D36*(1+(O36-P36)/100)","v":{"$error":"#N/A"}}]
[null,"Item 8",0,0,"Est Re-build",0,0,0,1,0,null,1998,89.1,null,{"$error":"#N/A"},0,{"$f":"D37*(1+(O37-P37)/100)","v":{"$error":"#N/A"}}]
[null,"Item 9",0,0,"Est Re-build",0,0,0,1,0,null,1999,90.8,null,{"$error":"#N/A"},0,{"$f":"D38*(1+(O38-P38)/100)","v":{"$error":"#N/A"}}]
[null,"Item 10",0,0,"Est Re-build",0,0,0,1,0,null,2000,93.7,null,{"$error":"#N/A"},0,{"$f":"D39*(1+(O39-P39)/100)","v":{"$error":"#N/A"}}]
[{"$nulls":5},{"$f":"SUM(F30:F39)","v":0},{"$f":"SUM(G30:G39)","v":0},{"$f":"SUM(H30:H39)","v":0},null,{"$f":"SUM(J30:J39)","v":0}]
[]
[]
[null,"Year beginning",{"$f":"'P&L ac'!K7","v":"2020-04-01"}]
[]
[null,"Building name","Year of \nbuild","Cost of build","Depreciation against item before",{"$f":"'Dep''n Equip & Machinery '!F60","v":2015},"Depreciation year to date",{"$f":"C43+365","v":"2021-04-01"},"% your business use","Depreciation year to date"]
[null,"Insert your items below",null,null,null,"Opening value",null,"Closing value"]
[null,{"$f":"B11","v":"Item 1"},{"$f":"C11","v":0},{"$f":"D11","v":0},{"$f":"((D47/$E$23)*($F$45-C47))","v":0},{"$f":"D47-E47","v":0},{"$f":"D47/$E$23","v":0},{"$f":"F47-G47","v":0},1,{"$f":"G47*I47","v":0}]
[null,{"$f":"B12","v":"Item 2 "},{"$f":"C12","v":0},{"$f":"D12","v":0},{"$f":"((D48/$E$23)*($F$45-C48))","v":0},0,0,0,1,0]
[null,"Item 3",0,0,0,0,0,0,1,0]
[null,"Item 4",0,0,0,0,0,0,1,0]
[null,"Item 5",0,0,0,0,0,0,1,0]
[null,"Item 6",0,0,0,0,0,0,1,0]
[null,"Item 7",0,0,{"$f":"((D53/$E$23)*($F$45-C53))","v":0},0,0,0,1,0]
[null,"Item 8",0,0,0,0,0,0,1,0]
[null,"Item 9",0,0,0,0,0,0,1,0]
[null,"Item 10",0,0,0,0,0,0,1,0]
[{"$nulls":5},{"$f":"SUM(F47:F56)","v":0},{"$f":"SUM(G47:G56)","v":0},{"$f":"SUM(H47:H56)","v":0},null,{"$f":"SUM(J47:J56)","v":0}]
[]
[null,"Straight line depreciation on buildings",null,null,20]
[]
[null,"Depreciation (buildings)",null,null,{"$f":"J57","v":0}]
[]
[null,"Building depreciation based on net present value/re-build values**",null,null,null,{"$f":"G76","v":0}]
[]
[]
[null,"Year beginning",{"$f":"'P&L ac'!P7","v":"2021-04-01"}]
[]
[null,"Building name","Year of \nbuild","Cost of build","Depreciation against item before",{"$f":"'Dep''n Equip & Machinery '!F110","v":2016},"Depreciation year to date",{"$f":"C66+364","v":"2022-03-31"},"% your business use","Depreciation year to date"]
[null,"Insert your items below",null,null,null,"Opening value",null,"Closing value"]
[null,{"$f":"B47","v":"Item 1"},{"$f":"C47","v":0},{"$f":"D47","v":0},{"$f":"((D70/$E$23)*($F$68-C70))","v":0},{"$f":"D70-E70","v":0},{"$f":"D70/$E$23","v":0},{"$f":"F70-G70","v":0},1,{"$f":"G70*I70","v":0}]
[null,{"$f":"B48","v":"Item 2 "},0,0,{"$f":"((D71/$E$23)*($F$68-C71))","v":0},0,0,0,1,0]
[null,"Item 3",0,0,0,0,0,0,1,0]
[null,"Item 4",0,0,0,0,0,0,1,0]
[null,"Item 5",0,0,0,0,0,0,1,0]
[null,"Item 6",0,0,0,0,0,0,1,0]
[null,"Item 7",0,0,0,0,0,0,1,0]
[null,"Item 8",0,0,0,0,0,0,1,0]
[null,"Item 9",0,0,0,0,0,0,1,0]
[null,"Item 10",0,0,0,0,0,0,1,0]
[{"$nulls":5},{"$f":"SUM(F70:F79)","v":0},{"$f":"SUM(G70:G79)","v":0},{"$f":"SUM(H70:H79)","v":0},null,{"$f":"SUM(J70:J79)","v":0}]
[]
[null,"Straight line depreciation on buildings",null,null,20]
[]
[null,"Depreciation (buildings)",null,null,{"$f":"J80","v":0}]
[]
[null,"Building depreciation based on net present value/re-build values**",null,null,null,{"$f":"G99","v":0}]