At the end of the day, all the accounts and returns are history. Nothing you do now will have any effect on them.

 However, we can use this information when doing the budget for the coming year. Whether you go back to first principals or use the ratios of last years figures - it has to be better than blind guessing .

 We have spreadsheet templates which can greatly speed up the process of working though a budget - and if not we will set one up (there may be someone else who needs a similar template).

 And before the budgeting starts you may wish to bounce ideas with someone sympathetic to your business with a fresh view. 

 “Failure to plan is planning to fail”  (Benjamin Franklin)