uk-bookkeepingSource-cited draft Use this skill whenever asked about UK bookkeeping for sole traders, micro-entities, or small companies. Trigger on phrases like "chart of accounts", "nominal codes", "bookkeeping", "profit and loss", "balance sheet", "FRS 105", "FRS 102 Section 1A", "Making Tax Digital", "MTD", "MTD ITSA bookkeeping", "April 2026 quarterly", "VAT threshold £90,000", "bank reconciliation", "double-entry", "expense categories", "revenue recognition", "depreciation", "capital allowances", "micro-entity accounts", "small company accounts", "accrual basis", "cash basis", "general ledger", or any question about day-to-day transaction recording, financial statement preparation, or account coding for a UK business.