FigureLane fictional receipt and invoice originals
https://figurelane.com/guides/receipts-and-invoices-to-excel
Prepared: 5 October 2026

FICTIONAL TEACHING EXAMPLE. No real supplier, buyer or payment is identified.
Business: Harbour Studio (fictional sole trader)
Period: September 2026
Currency: GBP

SOURCE A - PAPER & CO RECEIPT
Reference: PAPER-205
Date: 2026-09-05
Description: Office supplies
Total GBP 48.00

SOURCE B - HARBOUR STUDIO SALES INVOICE
Reference: HS-204
Date: 2026-09-09
Description: Design services for Northline
Total GBP 300.00
Payment status: Not established by this example.

SOURCE C - HOMENET PURCHASE INVOICE
Reference: HN-0914
Date: 2026-09-14
Description: Phone and internet
Total GBP 40.00

OWNER'S PREPARATION CHOICES

A: Expense; Office supplies; 100% business use.
B: Income; Sales and services; 100% business use.
C: Expense; Phone and internet; 50% business use.

The owner checked the dates, descriptions and totals against these
fictional originals. The 50% business portion is an illustrative choice,
not a tax rule. These records do not establish deductibility, VAT,
payment status, taxable profit or the completeness of the business records.
No bank statement is present. The preparation remains DRAFT.

CHECKED TOTALS
Prepared income: GBP 300.00
Prepared expenses: GBP 88.00
Difference: GBP 212.00
Business income after chosen portions: GBP 300.00
Business expenses after chosen portions: GBP 68.00
Business difference: GBP 232.00