What Does Our Bookkeeping Services Do.
Our bookkeeping services keep your financial records accurate, compliant and connected to your year-end reporting.
We post sales and purchases, reconcile banks, payroll journals and control accounts, and manage VAT, accruals and prepayments.
Every ledger follows your chosen UK GAAP framework, FRS 105 for micro-entities or FRS 102 Section 1A for small companies, so your books flow smoothly into year-end accounts.
Why Bookkeeping Matters.
Good bookkeeping is more than admin, it’s legal, strategic, and saves real money.
- Legal duty: The Companies Act requires “adequate accounting records” that explain transactions and show your financial position.
- Lower cost: Clean ledgers mean fewer adjustments and faster year-end closes.
- Better control: Research links strong accounting systems and internal controls with improved SME performance and reduced fraud risk.
Benefits & Security
APT’s small business bookkeeping makes compliance routine and accuracy predictable.
Cost Savings.
Fewer corrections, faster closes, cleaner VAT returns.
Compliance.
Meets Companies Act record-keeping and HMRC retention rules.
Cash Clarity.
Reconciled cash gives you true visibility and planning power.
Sector Expertise.
Tailored to your industry’s transaction patterns.
Data Security.
Encrypted file exchange and restricted user access.
Our Approach
Each stage is led by your personal accountant with full chartered oversight for technical accuracy.
Assessment.
We review your chart of accounts, document flow, and sector-specific challenges, mapping them to your current UK GAAP size status (updated April 2025).
Build & Automate.
We implement automation, bank feeds, supplier statement matching, and approval workflows, to reduce manual errors and strengthen control.
Reconcile & Report.
Monthly reconciliations for bank, VAT, payroll and balance sheet accounts. Aged debtors and creditors reports feed into management packs aligned with statutory policies.
Review & File-Ready.
Quarterly checks catch errors early. VAT evidence is reviewed against HMRC requirements. At year-end, you hand over a clean, enquiry-ready file.
Relevant Sectors
Every file we build stands up to audit, enquiry, or scrutiny, clean, consistent, compliant.
FAQs On Our Bookkeeping Services
Research & standards underpinning this service
- FRC, Overview of the financial reporting framework (March 2025): regimes and eligibility; alignment of internal records to chosen GAAP.
- FRC, Amendments to FRS 102 and FRS 105, UK company size thresholds (March 2025): small and micro limits effective for periods beginning on/after 6 April 2025.
- FRC, FRS 105 (September 2024): simplified recognition, no deferred tax, no fair value; effective date notes.
- Companies Act 2006 s386: duty to keep adequate accounting records. legislation.gov.uk
- HMRC VAT Notice 700/21 and CH manuals: typical 6-year VAT and corporation tax record retention. gov.uk+1
- Kareem, H.M. et al. (2024). AIS as mediator between SME strategy and performance. Humanities & Social Sciences Communications. nature.com
- Al-Hattami, H.M. (2024). Influence of AIS on SME performance. Information Development. journals.sagepub.com
- Bhat, S. (2023). Effectiveness of internal controls in preventing fraud in SMEs. Journal of Law & Sustainable Development. ojs.journalsdg.org
- Shabani, A. et al. (2021). Inventory record inaccuracy and store-level performance. International Journal of Production Economics. sciencedirect.com
- ECR research (Cardiff University et al.). Inventory Inaccuracy in Retailing: Does it Matter? (report). Cardiff University
- Sánchez & colleagues (2021–24+) on e-commerce platforms and reconciliation challenges. Technological Forecasting & Social Change. sciencedirect.com
- Jordan & Messner; Palomero et al. (2024). Forecasting and cash-flow accuracy research. Computational Economics; related planning studies. link.springer.com
- Niemann et al.; SMME cash-management studies showing links to performance. Problems and Perspectives in Management; policy briefs. Business Perspectives+1
