[{"data":1,"prerenderedAt":563},["ShallowReactive",2],{"content-/reporting/profit-and-loss":3,"docs-toc":329},{"_path":4,"_dir":5,"_draft":6,"_partial":6,"_locale":7,"title":8,"description":9,"type":10,"status":11,"applies_to":12,"last_reviewed":14,"related":15,"body":18,"_type":323,"_id":324,"_source":325,"_file":326,"_stem":327,"_extension":328},"/reporting/profit-and-loss","reporting",false,"","Profit and loss","Income and expenditure for a period, grouped by account.","reference","live",[13],"block-management","2026-05-10",[16,17],"/reporting/trial-balance","/reporting/balance-sheet",{"type":19,"children":20,"toc":313},"root",[21,29,35,42,111,117,122,130,164,172,215,227,233,238,256,261,267,272,278,283,302,308],{"type":22,"tag":23,"props":24,"children":26},"element","h1",{"id":25},"profit-and-loss",[27],{"type":28,"value":8},"text",{"type":22,"tag":30,"props":31,"children":32},"p",{},[33],{"type":28,"value":34},"The profit and loss account, also known as the income statement, summarises what was earned and spent in a period.",{"type":22,"tag":36,"props":37,"children":39},"h2",{"id":38},"run-the-report",[40],{"type":28,"value":41},"Run the report",{"type":22,"tag":43,"props":44,"children":45},"steps",{},[46],{"type":22,"tag":47,"props":48,"children":49},"ol",{},[50,64,76,88,106],{"type":22,"tag":51,"props":52,"children":53},"li",{},[54,56,62],{"type":28,"value":55},"Open ",{"type":22,"tag":57,"props":58,"children":59},"strong",{},[60],{"type":28,"value":61},"Reporting → Financial → Profit and loss",{"type":28,"value":63},".",{"type":22,"tag":51,"props":65,"children":66},{},[67,69,74],{"type":28,"value":68},"Pick the ",{"type":22,"tag":57,"props":70,"children":71},{},[72],{"type":28,"value":73},"period",{"type":28,"value":75}," (a date range).",{"type":22,"tag":51,"props":77,"children":78},{},[79,81,86],{"type":28,"value":80},"Optionally pick a ",{"type":22,"tag":57,"props":82,"children":83},{},[84],{"type":28,"value":85},"comparison period",{"type":28,"value":87}," (last year, last month).",{"type":22,"tag":51,"props":89,"children":90},{},[91,93,98,100,105],{"type":28,"value":92},"Optionally filter by ",{"type":22,"tag":57,"props":94,"children":95},{},[96],{"type":28,"value":97},"site",{"type":28,"value":99}," or ",{"type":22,"tag":57,"props":101,"children":102},{},[103],{"type":28,"value":104},"estate",{"type":28,"value":63},{"type":22,"tag":51,"props":107,"children":108},{},[109],{"type":28,"value":110},"Run.",{"type":22,"tag":36,"props":112,"children":114},{"id":113},"what-it-shows",[115],{"type":28,"value":116},"What it shows",{"type":22,"tag":30,"props":118,"children":119},{},[120],{"type":28,"value":121},"The report has two main sections:",{"type":22,"tag":30,"props":123,"children":124},{},[125],{"type":22,"tag":57,"props":126,"children":127},{},[128],{"type":28,"value":129},"Income",{"type":22,"tag":131,"props":132,"children":133},"ul",{},[134,139,144,149,154,159],{"type":22,"tag":51,"props":135,"children":136},{},[137],{"type":28,"value":138},"Service charges",{"type":22,"tag":51,"props":140,"children":141},{},[142],{"type":28,"value":143},"Ground rent",{"type":22,"tag":51,"props":145,"children":146},{},[147],{"type":28,"value":148},"Interest income",{"type":22,"tag":51,"props":150,"children":151},{},[152],{"type":28,"value":153},"Admin fees",{"type":22,"tag":51,"props":155,"children":156},{},[157],{"type":28,"value":158},"Insurance recoveries",{"type":22,"tag":51,"props":160,"children":161},{},[162],{"type":28,"value":163},"Other income",{"type":22,"tag":30,"props":165,"children":166},{},[167],{"type":22,"tag":57,"props":168,"children":169},{},[170],{"type":28,"value":171},"Expenditure",{"type":22,"tag":131,"props":173,"children":174},{},[175,180,185,190,195,200,205,210],{"type":22,"tag":51,"props":176,"children":177},{},[178],{"type":28,"value":179},"Repairs and maintenance",{"type":22,"tag":51,"props":181,"children":182},{},[183],{"type":28,"value":184},"Insurance premiums",{"type":22,"tag":51,"props":186,"children":187},{},[188],{"type":28,"value":189},"Cleaning and gardening",{"type":22,"tag":51,"props":191,"children":192},{},[193],{"type":28,"value":194},"Management fees",{"type":22,"tag":51,"props":196,"children":197},{},[198],{"type":28,"value":199},"Utilities",{"type":22,"tag":51,"props":201,"children":202},{},[203],{"type":28,"value":204},"Professional fees",{"type":22,"tag":51,"props":206,"children":207},{},[208],{"type":28,"value":209},"Bad debts",{"type":22,"tag":51,"props":211,"children":212},{},[213],{"type":28,"value":214},"Other expenses",{"type":22,"tag":30,"props":216,"children":217},{},[218,220,225],{"type":28,"value":219},"The bottom line is ",{"type":22,"tag":57,"props":221,"children":222},{},[223],{"type":28,"value":224},"Surplus or deficit for the period",{"type":28,"value":226},", which feeds retained earnings on the balance sheet.",{"type":22,"tag":36,"props":228,"children":230},{"id":229},"comparison-columns",[231],{"type":28,"value":232},"Comparison columns",{"type":22,"tag":30,"props":234,"children":235},{},[236],{"type":28,"value":237},"When a comparison period is set, the report adds:",{"type":22,"tag":131,"props":239,"children":240},{},[241,246,251],{"type":22,"tag":51,"props":242,"children":243},{},[244],{"type":28,"value":245},"The current period's amount.",{"type":22,"tag":51,"props":247,"children":248},{},[249],{"type":28,"value":250},"The comparison period's amount.",{"type":22,"tag":51,"props":252,"children":253},{},[254],{"type":28,"value":255},"Variance (£ and %).",{"type":22,"tag":30,"props":257,"children":258},{},[259],{"type":28,"value":260},"Useful for spotting where this year's spend is materially different from last year's.",{"type":22,"tag":36,"props":262,"children":264},{"id":263},"drilling-in",[265],{"type":28,"value":266},"Drilling in",{"type":22,"tag":30,"props":268,"children":269},{},[270],{"type":28,"value":271},"Click any account to see every transaction that contributed to its balance in the period.",{"type":22,"tag":36,"props":273,"children":275},{"id":274},"what-this-report-is-not",[276],{"type":28,"value":277},"What this report is not",{"type":22,"tag":30,"props":279,"children":280},{},[281],{"type":28,"value":282},"In Block Management, surplus or deficit at site level usually accrues to leaseholders (it offsets next year's demands). The P&L is therefore a reporting view rather than a measure of the agent's profitability. The agent's own profitability comes from the management fee income and operational costs at organisation level.",{"type":22,"tag":30,"props":284,"children":285},{},[286,288,293,295,301],{"type":28,"value":287},"For service charge year-end purposes, the ",{"type":22,"tag":57,"props":289,"children":290},{},[291],{"type":28,"value":292},"Service charge year-end pack",{"type":28,"value":294}," is the more useful report. See ",{"type":22,"tag":296,"props":297,"children":299},"a",{"href":298},"/reporting/service-charge-year-end-pack",[300],{"type":28,"value":292},{"type":28,"value":63},{"type":22,"tag":36,"props":303,"children":305},{"id":304},"export",[306],{"type":28,"value":307},"Export",{"type":22,"tag":30,"props":309,"children":310},{},[311],{"type":28,"value":312},"PDF, Excel, CSV.",{"title":7,"searchDepth":314,"depth":314,"links":315},3,[316,318,319,320,321,322],{"id":38,"depth":317,"text":41},2,{"id":113,"depth":317,"text":116},{"id":229,"depth":317,"text":232},{"id":263,"depth":317,"text":266},{"id":274,"depth":317,"text":277},{"id":304,"depth":317,"text":307},"markdown","content:14.reporting:profit-and-loss.md","content","14.reporting/profit-and-loss.md","14.reporting/profit-and-loss","md",{"_path":4,"_dir":5,"_draft":6,"_partial":6,"_locale":7,"title":8,"description":9,"type":10,"status":11,"applies_to":330,"last_reviewed":14,"related":331,"body":332,"_type":323,"_id":324,"_source":325,"_file":326,"_stem":327,"_extension":328},[13],[16,17],{"type":19,"children":333,"toc":555},[334,338,342,346,397,401,405,412,439,446,481,490,494,498,513,517,521,525,529,533,547,551],{"type":22,"tag":23,"props":335,"children":336},{"id":25},[337],{"type":28,"value":8},{"type":22,"tag":30,"props":339,"children":340},{},[341],{"type":28,"value":34},{"type":22,"tag":36,"props":343,"children":344},{"id":38},[345],{"type":28,"value":41},{"type":22,"tag":43,"props":347,"children":348},{},[349],{"type":22,"tag":47,"props":350,"children":351},{},[352,361,370,379,393],{"type":22,"tag":51,"props":353,"children":354},{},[355,356,360],{"type":28,"value":55},{"type":22,"tag":57,"props":357,"children":358},{},[359],{"type":28,"value":61},{"type":28,"value":63},{"type":22,"tag":51,"props":362,"children":363},{},[364,365,369],{"type":28,"value":68},{"type":22,"tag":57,"props":366,"children":367},{},[368],{"type":28,"value":73},{"type":28,"value":75},{"type":22,"tag":51,"props":371,"children":372},{},[373,374,378],{"type":28,"value":80},{"type":22,"tag":57,"props":375,"children":376},{},[377],{"type":28,"value":85},{"type":28,"value":87},{"type":22,"tag":51,"props":380,"children":381},{},[382,383,387,388,392],{"type":28,"value":92},{"type":22,"tag":57,"props":384,"children":385},{},[386],{"type":28,"value":97},{"type":28,"value":99},{"type":22,"tag":57,"props":389,"children":390},{},[391],{"type":28,"value":104},{"type":28,"value":63},{"type":22,"tag":51,"props":394,"children":395},{},[396],{"type":28,"value":110},{"type":22,"tag":36,"props":398,"children":399},{"id":113},[400],{"type":28,"value":116},{"type":22,"tag":30,"props":402,"children":403},{},[404],{"type":28,"value":121},{"type":22,"tag":30,"props":406,"children":407},{},[408],{"type":22,"tag":57,"props":409,"children":410},{},[411],{"type":28,"value":129},{"type":22,"tag":131,"props":413,"children":414},{},[415,419,423,427,431,435],{"type":22,"tag":51,"props":416,"children":417},{},[418],{"type":28,"value":138},{"type":22,"tag":51,"props":420,"children":421},{},[422],{"type":28,"value":143},{"type":22,"tag":51,"props":424,"children":425},{},[426],{"type":28,"value":148},{"type":22,"tag":51,"props":428,"children":429},{},[430],{"type":28,"value":153},{"type":22,"tag":51,"props":432,"children":433},{},[434],{"type":28,"value":158},{"type":22,"tag":51,"props":436,"children":437},{},[438],{"type":28,"value":163},{"type":22,"tag":30,"props":440,"children":441},{},[442],{"type":22,"tag":57,"props":443,"children":444},{},[445],{"type":28,"value":171},{"type":22,"tag":131,"props":447,"children":448},{},[449,453,457,461,465,469,473,477],{"type":22,"tag":51,"props":450,"children":451},{},[452],{"type":28,"value":179},{"type":22,"tag":51,"props":454,"children":455},{},[456],{"type":28,"value":184},{"type":22,"tag":51,"props":458,"children":459},{},[460],{"type":28,"value":189},{"type":22,"tag":51,"props":462,"children":463},{},[464],{"type":28,"value":194},{"type":22,"tag":51,"props":466,"children":467},{},[468],{"type":28,"value":199},{"type":22,"tag":51,"props":470,"children":471},{},[472],{"type":28,"value":204},{"type":22,"tag":51,"props":474,"children":475},{},[476],{"type":28,"value":209},{"type":22,"tag":51,"props":478,"children":479},{},[480],{"type":28,"value":214},{"type":22,"tag":30,"props":482,"children":483},{},[484,485,489],{"type":28,"value":219},{"type":22,"tag":57,"props":486,"children":487},{},[488],{"type":28,"value":224},{"type":28,"value":226},{"type":22,"tag":36,"props":491,"children":492},{"id":229},[493],{"type":28,"value":232},{"type":22,"tag":30,"props":495,"children":496},{},[497],{"type":28,"value":237},{"type":22,"tag":131,"props":499,"children":500},{},[501,505,509],{"type":22,"tag":51,"props":502,"children":503},{},[504],{"type":28,"value":245},{"type":22,"tag":51,"props":506,"children":507},{},[508],{"type":28,"value":250},{"type":22,"tag":51,"props":510,"children":511},{},[512],{"type":28,"value":255},{"type":22,"tag":30,"props":514,"children":515},{},[516],{"type":28,"value":260},{"type":22,"tag":36,"props":518,"children":519},{"id":263},[520],{"type":28,"value":266},{"type":22,"tag":30,"props":522,"children":523},{},[524],{"type":28,"value":271},{"type":22,"tag":36,"props":526,"children":527},{"id":274},[528],{"type":28,"value":277},{"type":22,"tag":30,"props":530,"children":531},{},[532],{"type":28,"value":282},{"type":22,"tag":30,"props":534,"children":535},{},[536,537,541,542,546],{"type":28,"value":287},{"type":22,"tag":57,"props":538,"children":539},{},[540],{"type":28,"value":292},{"type":28,"value":294},{"type":22,"tag":296,"props":543,"children":544},{"href":298},[545],{"type":28,"value":292},{"type":28,"value":63},{"type":22,"tag":36,"props":548,"children":549},{"id":304},[550],{"type":28,"value":307},{"type":22,"tag":30,"props":552,"children":553},{},[554],{"type":28,"value":312},{"title":7,"searchDepth":314,"depth":314,"links":556},[557,558,559,560,561,562],{"id":38,"depth":317,"text":41},{"id":113,"depth":317,"text":116},{"id":229,"depth":317,"text":232},{"id":263,"depth":317,"text":266},{"id":274,"depth":317,"text":277},{"id":304,"depth":317,"text":307},1778601705900]