@diy-accounting-uk/diya-gl 1.2.45 → 1.2.46

package/dist/app/data/releases.json

@@ -1304,7 +1304,7 @@
       "tag": "diya-gl-v1.2.41",
       "date": "2026-10-01",
       "formatVersion": "diya-gl/1",
-      "engineVersion": "1.2.40+57de8f55b",
+      "engineVersion": "1.2.41+5b1fc93c5",
       "taxDataHash": "89424bd36c0d",
       "reconciledCommit": "54e8731a91279975e61b1a232fbb67fda89515f0",
       "templates": {
@@ -1330,7 +1330,7 @@
       "tag": "diya-gl-v1.2.42",
       "date": "2026-10-03",
       "formatVersion": "diya-gl/1",
-      "engineVersion": "1.2.40+57de8f55b",
+      "engineVersion": "1.2.42+ed6c7809b",
       "taxDataHash": "89424bd36c0d",
       "reconciledCommit": "54e8731a91279975e61b1a232fbb67fda89515f0",
       "templates": {
@@ -1356,7 +1356,7 @@
       "tag": "diya-gl-v1.2.43",
       "date": "2026-10-03",
       "formatVersion": "diya-gl/1",
-      "engineVersion": "1.2.40+57de8f55b",
+      "engineVersion": "1.2.43+971ca45ad",
       "taxDataHash": "89424bd36c0d",
       "reconciledCommit": "54e8731a91279975e61b1a232fbb67fda89515f0",
       "templates": {
@@ -1382,7 +1382,33 @@
       "tag": "diya-gl-v1.2.44",
       "date": "2026-10-03",
       "formatVersion": "diya-gl/1",
-      "engineVersion": "1.2.40+57de8f55b",
+      "engineVersion": "1.2.44+4b8f90020",
+      "taxDataHash": "89424bd36c0d",
+      "reconciledCommit": "54e8731a91279975e61b1a232fbb67fda89515f0",
+      "templates": {
+        "bst": {
+          "hash": "0d003e10e00c",
+          "scorecard": "812 passed, 0 warnings, 0 failed"
+        },
+        "taxi": {
+          "hash": "1ff69654d64d",
+          "scorecard": "700 passed, 0 warnings, 0 failed"
+        },
+        "se": {
+          "hash": "064605ae76ed",
+          "scorecard": "8014 passed, 0 warnings, 0 failed"
+        },
+        "ltd": {
+          "hash": "5bb7be9b6d97",
+          "scorecard": "101605 passed, 0 warnings, 0 failed"
+        }
+      }
+    },
+    {
+      "tag": "diya-gl-v1.2.45",
+      "date": "2026-10-04",
+      "formatVersion": "diya-gl/1",
+      "engineVersion": "1.2.45+3801b0c2",
       "taxDataHash": "89424bd36c0d",
       "reconciledCommit": "54e8731a91279975e61b1a232fbb67fda89515f0",
       "templates": {

package/dist/app/lib/book-checks/ltd.js

@@ -15,7 +15,7 @@
 
 import { changeLinePostingDate } from "../diya-gl-edits.js";
 import { LTD_PURCHASE_CODE_MAP, LTD_SALES_CODE_MAP } from "../scenario-extractor.js";
-import { BANK_ACCOUNT_FILES, BANK_TRANSFER_CODES, bankLayout } from "../ltd-layout.js";
+import { BANK_ACCOUNT_FILES, BANK_TRANSFER_CODES, ltdBankPlacement } from "../ltd-layout.js";
 
 // The bank account each transfer letter names: Currentaccount is BB, so a
 // BB-coded line on any other workbook is a transfer to or from the current
@@ -161,13 +161,11 @@ export const LTD_CHECK_SPECS = [
         const fileName = bankFileOf(line);
         if (!fileName) return true;
         if (line.debitCreditCode !== "D" && line.debitCreditCode !== "C") return false;
-        const layout = bankLayout(fileName);
-        const analysed = line.debitCreditCode === "D" ? layout.receiptCodes : layout.paymentCodes;
-        return !analysed.includes(line["diya-gl:bankCode"]);
+        return !ltdBankPlacement(fileName, line.debitCreditCode === "D", line["diya-gl:bankCode"], line.amount).analysed;
       });
     },
     consequence: function () {
-      return "Each bank workbook analyses its own list of codes, and the four workbooks do not share one list -- the cash book has no receipt column for RV, RC or X. An entry coded outside its workbook's list has no column to land in, and the package cannot be written at all.";
+      return "Each bank workbook analyses its own list of codes, and the four workbooks do not share one list -- the cash book has no receipt column for RV, RC or X. A refund coded DR on a payment or CR on a receipt lands in the opposite block as a negative entry under its own code. Any other entry coded outside its workbook's list has no column to land in, and the package cannot be written at all.";
     },
     buildHelper: null,
     apply: null,

package/dist/app/lib/book-checks.js

@@ -684,9 +684,13 @@ function bankEntries(lines, bankCode, side) {
 // straddling invoice is returned on a VAT period outside that year and is
 // banked in a book this one does not hold, so it neither needs a settlement
 // of its own nor takes up a bank line another invoice is waiting for.
-function journalEntries(lines, journal) {
+// A credit note runs the other way from an invoice: its money goes back out
+// as a refund (DR on a payment, CR on a receipt), or it is offset or written
+// off and never reaches the bank. It neither wants a receipt or a payment
+// the way an invoice does nor takes up one an invoice is waiting for.
+function invoiceEntries(lines, journal) {
   return lines.filter(function (line) {
-    return line.sourceJournalID === journal && !isStraddlingLine(line);
+    return line.sourceJournalID === journal && line.documentType !== "credit-note" && !isStraddlingLine(line);
   });
 }
 
@@ -769,7 +773,7 @@ const SETTLEMENT_KINDS = [
     actionLabel: "Add the sale",
     what: "sale",
     sources: function (ctx) {
-      return unpaired(bankEntries(ctx.lines, RECEIPT_BANK_CODE, "D"), journalEntries(ctx.lines, "sales"));
+      return unpaired(bankEntries(ctx.lines, RECEIPT_BANK_CODE, "D"), invoiceEntries(ctx.lines, "sales"));
     },
     account: function (ctx) {
       return ctx.chart.sales[0] || null;
@@ -785,7 +789,7 @@ const SETTLEMENT_KINDS = [
     actionLabel: "Add the purchase",
     what: "purchase",
     sources: function (ctx) {
-      return unpaired(bankEntries(ctx.lines, PAYMENT_BANK_CODE, "C"), journalEntries(ctx.lines, "purchases"));
+      return unpaired(bankEntries(ctx.lines, PAYMENT_BANK_CODE, "C"), invoiceEntries(ctx.lines, "purchases"));
     },
     account: function (ctx) {
       return repostAccount(ctx, "purchases");
@@ -801,7 +805,7 @@ const SETTLEMENT_KINDS = [
     actionLabel: "Add the receipt",
     what: "receipt",
     sources: function (ctx) {
-      return unpaired(journalEntries(ctx.lines, "sales"), bankEntries(ctx.lines, RECEIPT_BANK_CODE, "D"));
+      return unpaired(invoiceEntries(ctx.lines, "sales"), bankEntries(ctx.lines, RECEIPT_BANK_CODE, "D"));
     },
     account: settlementBankAccount,
     build: function (ctx, source, account, entryNumber) {
@@ -815,7 +819,7 @@ const SETTLEMENT_KINDS = [
     actionLabel: "Add the payment",
     what: "payment",
     sources: function (ctx) {
-      return unpaired(journalEntries(ctx.lines, "purchases"), bankEntries(ctx.lines, PAYMENT_BANK_CODE, "C"));
+      return unpaired(invoiceEntries(ctx.lines, "purchases"), bankEntries(ctx.lines, PAYMENT_BANK_CODE, "C"));
     },
     account: settlementBankAccount,
     build: function (ctx, source, account, entryNumber) {

package/dist/app/lib/calculators/ltd.js

@@ -24,7 +24,7 @@
 // makes the two comparable.
 
 import { toExcelSerial } from "../spreadsheet-runner.js";
-import { BANK_ACCOUNT_FILES, BANK_LAYOUTS, OPENING_FIXED_ASSET_COLUMNS, isLtdOpeningBankLine } from "../ltd-layout.js";
+import { BANK_ACCOUNT_FILES, BANK_LAYOUTS, OPENING_FIXED_ASSET_COLUMNS, isLtdOpeningBankLine, ltdBankPlacement } from "../ltd-layout.js";
 import { apportionCorporationTax, financialYearsInPeriod, financialYearNumber, financialYearRatesFor } from "../tax/corporation-tax.js";
 import { calculateCapitalAllowances } from "../tax/capital-allowances.js";
 import {
@@ -451,10 +451,11 @@ function bankMonthTotals(scenario, tabs, periodStart, entries) {
       const tab = SHORT_MONTHS[parseDate(transaction.date).getUTCMonth()];
       const month = file.months[tab];
       if (!month) continue;
-      const receipt = transaction.direction === "in";
-      month[receipt ? "receipts" : "payments"] += transaction.amount;
+      const placement = ltdBankPlacement(fileName, transaction.direction === "in", transaction.code, transaction.amount);
+      const receipt = placement.receipt;
+      month[receipt ? "receipts" : "payments"] += placement.amount;
       const codes = receipt ? month.receiptCodes : month.paymentCodes;
-      codes[transaction.code] = (codes[transaction.code] || 0) + transaction.amount;
+      codes[transaction.code] = (codes[transaction.code] || 0) + placement.amount;
       if (entries) {
         const monthEntries = entries[fileName].months[tab];
         addEntry(monthEntries, receipt ? "receipts" : "payments", transaction);
@@ -1816,13 +1817,16 @@ function buildPublishedBalanceSheet(tb, admin) {
     F6: fixedAssets,
     E10: tb.EJ19,
     E11: tb.EJ20,
-    E12: statementAccounts > 0 ? statementAccounts + tb.EJ25 + tb.EJ26 : tb.EJ25,
+    // Cash and the intra transfers row stand in cash at bank whatever the
+    // statement accounts do; only an overdrawn set of statement accounts
+    // leaves it, for E19.
+    E12: (statementAccounts > 0 ? statementAccounts : 0) + tb.EJ25 + tb.EJ26,
     E16: -(tb.EJ28 + tb.EJ29 + tb.EJ30 + tb.EJ31),
     E17: -tb.EJ35,
     E18: -(tb.EJ32 + tb.EJ33 + tb.EJ34),
-    // An overdrawn set of statement accounts leaves current assets and
-    // stands as a creditor instead (E19 = IF(SUM(EJ22:EJ24)<0,
-    // -SUM(EJ22:EJ24), 0)), mirroring E12's own test.
+    // An overdrawn set of statement accounts stands as a creditor instead
+    // (E19 = IF(SUM(EJ22:EJ24)<0, -SUM(EJ22:EJ24), 0)), mirroring E12's own
+    // test.
     E19: statementAccounts < 0 ? -statementAccounts : 0,
     E29: -tb.EJ39,
     E30: -tb.EJ40,
@@ -2523,7 +2527,7 @@ function attributeLtdResults(attribution, context) {
   a.set(BS, "E10", EJ(19));
   a.set(BS, "E11", EJ(20));
   const statementAccounts = trialBalance.EJ22 + trialBalance.EJ23 + trialBalance.EJ24;
-  a.set(BS, "E12", ...(statementAccounts > 0 ? [22, 23, 24, 25, 26] : [25]).map(EJ));
+  a.set(BS, "E12", ...(statementAccounts > 0 ? [22, 23, 24, 25, 26] : [25, 26]).map(EJ));
   a.set(BS, "E16", EJ(28), EJ(29), EJ(30), EJ(31));
   a.set(BS, "E17", EJ(35));
   a.set(BS, "E18", EJ(32), EJ(33), EJ(34));

package/dist/app/lib/derivations/vat-return.js

@@ -11,7 +11,7 @@
 import { calculateFromDiyaGl } from "../diya-gl-calculator.js";
 import { diyaGlToScenario } from "../diya-gl-loader.js";
 import { loadTaxDataForBook, productOf } from "../product-workbook.js";
-import { isStraddlingLine, LTD_PURCHASE_CODE_MAP, LTD_SALES_CODE_MAP } from "../scenario-extractor.js";
+import { isStraddlingLine, LTD_PURCHASE_CODE_MAP, LTD_SALES_CODE_MAP, signedAmount } from "../scenario-extractor.js";
 import { dateFromExcelSerial } from "../calculators/shared.js";
 import { VAT_RATE } from "../calculators/ltd.js";
 import { splitVat, VATINTERFACE_FIRST_MONTH_ROW, VATINTERFACE_FIRST_ROW, VATINTERFACE_LAST_ROW } from "../tax/vat.js";
@@ -92,7 +92,8 @@ export function interfaceRows(results) {
 }
 
 function lineContribution(line, box) {
-  const { vat, net } = splitGross(line.amount);
+  const gross = signedAmount(line);
+  const { vat, net } = splitGross(gross);
   return {
     entryNumber: line.entryNumber,
     lineNumber: line.lineNumber ?? null,
@@ -100,7 +101,7 @@ function lineContribution(line, box) {
     account: line.accountMainID,
     reference: line.documentReference ?? null,
     counterparty: line.detailComment ?? null,
-    gross: pence(line.amount),
+    gross: pence(gross),
     contributes: pence(box === "vat" ? vat : net),
   };
 }
@@ -122,7 +123,7 @@ function linesForQuarter(lines, quarterRows) {
 }
 
 function sumContributions(lines, part) {
-  return lines.reduce((total, line) => total + splitGross(line.amount)[part], 0);
+  return lines.reduce((total, line) => total + splitGross(signedAmount(line))[part], 0);
 }
 
 function reconcile(label, attributed, engine) {

package/dist/app/lib/diya-gl-loader.js

@@ -32,6 +32,7 @@ import {
   splitStraddlingLines,
   deriveStraddlingEntries,
   signedAmount,
+  writtenOffBadDebtsNet,
 } from "./scenario-extractor.js";
 import { totalBusinessMiles, calculateMileageAllowance, FIXTURE_CAR_MILEAGE_RATES } from "./tax/mileage.js";
 import { compareLines } from "./diya-gl-canonical.js";
@@ -421,6 +422,7 @@ export function diyaGlToScenario(book, lines, product) {
     const mileageClaim = product === "se" ? calculateMileageAllowance(businessMiles, FIXTURE_CAR_MILEAGE_RATES) : 0;
     expected.total_motor_net = Math.round(cashMotor / vatDivisor + mileageClaim);
     expected.total_legal_net = Math.round((byCode.l || 0) / vatDivisor);
+    expected.total_bad_debts_net = writtenOffBadDebtsNet(salesLines, vatDivisor);
     if (product === "ltd") {
       expected.total_premises_net = Math.round((byCode.r || 0) / vatDivisor);
     }

package/dist/app/lib/generator.js

@@ -116,6 +116,7 @@ async function writeCoreProperties(zip) {
 /**
  * The company and the terms in an already-composed package: the workbooks the
  * generator has no cells to edit, and the Company package's dividend voucher.
+ * A workbook also has every formula's cached value recalculated.
  *
  * @param {Uint8Array|Buffer} packageBuffer - an xlsx or docx
  * @returns {Promise<Uint8Array>}
@@ -123,6 +124,7 @@ async function writeCoreProperties(zip) {
 export async function applyCoreProperties(packageBuffer) {
   const zip = await JSZip.loadAsync(packageBuffer);
   await writeCoreProperties(zip);
+  if (zip.file("xl/workbook.xml")) await refreshZipCachedValues(zip);
   stabilizeDirDates(zip);
   return zip.generateAsync({ type: "uint8array", compression: "DEFLATE", compressionOptions: { level: 6 } });
 }
@@ -1483,9 +1485,10 @@ export async function generateSpreadsheet(templateBuffer, taxData, sheetsConfig)
   }
 
   // An application that shows cached values instead of recalculating reads
-  // every formula the edits above reach as the template left it, so those
-  // results are recalculated here and written beside their formulas.
-  await refreshZipCachedValues(zip, await JSZip.loadAsync(templateBuffer));
+  // every formula as the template left it, including those the template
+  // itself caches stale, so every result is recalculated here and written
+  // beside its formula.
+  await refreshZipCachedValues(zip);
 
   // Force full recalculation on open so cached formula values (e.g. G2=B23) update
   const wbXml = await zip.file("xl/workbook.xml").async("string");
@@ -1983,7 +1986,7 @@ export async function applyYearEndSequence(xlsxBuffer, templateFile, sheetsConfi
   }
 
   if (buffer === xlsxBuffer || !templateFile.endsWith(".xlsx")) return buffer;
-  return refreshCachedValues(xlsxBuffer, buffer);
+  return refreshCachedValues(null, buffer);
 }
 
 export function formatDateDDMMYY(date) {

package/dist/app/lib/ltd-layout.js

@@ -126,6 +126,49 @@ function bankLayout(fileName) {
 
 const BANK_LAYOUTS = Object.fromEntries(Object.values(BANK_ACCOUNT_FILES).map((fileName) => [fileName, bankLayout(fileName)]));
 
+// A refund runs the opposite way to the code's own trade: a payment coded DR
+// refunds a customer, a receipt coded CR is a refund from a supplier. All
+// four workbooks analyse DR on receipts only and CR on payments only, so a
+// refund lands in the opposite block under its own code with its amount
+// negated. A negative DR receipt debits trade debtors and credits the bank,
+// the same double entry as the refund itself.
+const REFUND_CODES = new Set(["DR", "CR"]);
+
+/**
+ * Where a bank entry lands in its workbook's month tab.
+ * @param {string} fileName - one of BANK_ACCOUNT_FILES' workbooks
+ * @param {boolean} isReceipt - money in (debitCreditCode "D", direction "in")
+ * @param {string} code - the entry's bank code letter
+ * @param {number} amount - the entry's own amount, positive
+ * @returns {{receipt: boolean, amount: number, analysed: boolean}} the block
+ *   it lands in, the signed amount it lands with, and whether that block has
+ *   a column for its code
+ */
+export function ltdBankPlacement(fileName, isReceipt, code, amount) {
+  const layout = BANK_LAYOUTS[fileName];
+  const own = isReceipt ? layout.receiptCodes : layout.paymentCodes;
+  const opposite = isReceipt ? layout.paymentCodes : layout.receiptCodes;
+  if (!own.includes(code) && REFUND_CODES.has(code) && opposite.includes(code)) {
+    return { receipt: !isReceipt, amount: -amount, analysed: true };
+  }
+  return { receipt: isReceipt, amount, analysed: own.includes(code) };
+}
+
+/**
+ * The entry a workbook row stands for: the inverse of ltdBankPlacement. A
+ * negative DR receipt or CR payment row reads back as the refund it records.
+ * @param {boolean} inReceiptBlock - the row sits in the receipts block
+ * @param {string} code - the row's bank code letter
+ * @param {number} amount - the row's amount as the sheet holds it
+ * @returns {{debitCreditCode: string, amount: number}}
+ */
+export function ltdBankEntryOfRow(inReceiptBlock, code, amount) {
+  if (amount < 0 && ((inReceiptBlock && code === "DR") || (!inReceiptBlock && code === "CR"))) {
+    return { debitCreditCode: inReceiptBlock ? "C" : "D", amount: -amount };
+  }
+  return { debitCreditCode: inReceiptBlock ? "D" : "C", amount };
+}
+
 // OpenAccounts row 13 splits opening fixed assets across cost (G:K) and
 // depreciation (M:Q), one column per asset class.
 const OPENING_FIXED_ASSET_COLUMNS = {

package/dist/app/lib/provenance-data.js

@@ -12,7 +12,7 @@
 
 export const PROVENANCE_DATA = {
   formatVersion: "diya-gl/1",
-  engineVersion: "1.2.45+3801b0c2",
+  engineVersion: "1.2.46+f38ebcb4",
   taxDataHash: "89424bd36c0d",
   reconciledCommit: "54e8731a91279975e61b1a232fbb67fda89515f0",
   templates: {
@@ -26,11 +26,11 @@ export const PROVENANCE_DATA = {
     },
     se: {
       hash: "064605ae76ed",
-      scorecard: "8014 passed, 0 warnings, 0 failed",
+      scorecard: "8015 passed, 0 warnings, 0 failed",
     },
     ltd: {
-      hash: "5bb7be9b6d97",
-      scorecard: "101605 passed, 0 warnings, 0 failed",
+      hash: "ab3dc062e15f",
+      scorecard: "101608 passed, 0 warnings, 0 failed",
     },
   },
 };

package/dist/app/lib/scenario-extractor.js

@@ -364,9 +364,12 @@ function byPostingDate(a, b) {
  * Receipts settle the oldest invoice first. One that names a customer with an
  * invoice open settles that customer's own oldest invoice; the aggregate
  * banking runs, which name no single customer, settle the oldest invoice on
- * the book. Whatever survives every receipt is the closing debtors listing,
- * so the listing cannot drift away from the ledger the balance sheet
- * publishes.
+ * the book. A credit note (a refund given or a bad debt written off) names
+ * its customer and never reaches the bank, so it clears that customer's
+ * oldest open invoice before any receipt is applied; an aggregate banking run
+ * cannot take the invoice a write-off was raised against. Whatever survives
+ * is the closing debtors listing, so the listing cannot drift away from the
+ * ledger the balance sheet publishes.
  *
  * @param {Array} lines - parsed lines.jsonl entries (any journal)
  * @param {Array} openingDebtors - invoices brought forward, oldest first
@@ -374,18 +377,21 @@ function byPostingDate(a, b) {
  */
 export function buildClosingDebtors(lines, openingDebtors) {
   const invoices = openingDebtors.map((d) => ({ customer: d.customer, invoice: d.invoice, outstanding: d.amount }));
-  for (const line of lines.filter((l) => l.sourceJournalID === "sales").sort(byPostingDate)) {
+  const salesLines = lines.filter((l) => l.sourceJournalID === "sales").sort(byPostingDate);
+  for (const line of salesLines.filter((l) => l.documentType !== "credit-note")) {
     invoices.push({ customer: line.detailComment, invoice: line.documentReference, outstanding: line.amount });
   }
 
   const customersInvoiced = new Set(invoices.map((invoice) => invoice.customer));
+  const creditNotes = salesLines.filter((l) => l.documentType === "credit-note");
   const receipts = lines
     .filter((l) => l.sourceJournalID === "bank" && l["diya-gl:bankCode"] === DEBTOR_RECEIPT_CODE && l.debitCreditCode === "D")
     .sort(byPostingDate);
 
-  for (const receipt of receipts) {
-    const payer = customersInvoiced.has(receipt.detailComment) ? receipt.detailComment : null;
-    let unapplied = receipt.amount;
+  for (const settlement of [...creditNotes, ...receipts]) {
+    const creditNote = settlement.sourceJournalID === "sales";
+    const payer = creditNote || customersInvoiced.has(settlement.detailComment) ? settlement.detailComment : null;
+    let unapplied = settlement.amount;
     for (const invoice of invoices) {
       if (unapplied <= 0) break;
       if (invoice.outstanding <= 0) continue;
@@ -395,8 +401,10 @@ export function buildClosingDebtors(lines, openingDebtors) {
       unapplied -= settled;
     }
     if (unapplied > 0.005) {
+      const what = creditNote ? "Credit note" : "Bank receipt";
+      const verb = creditNote ? "credits" : "banks";
       throw new Error(
-        `Bank receipt ${receipt.entryNumber} banks ${receipt.amount} from ${receipt.detailComment}, ${unapplied} of it against no open invoice`,
+        `${what} ${settlement.entryNumber} ${verb} ${settlement.amount} from ${settlement.detailComment}, ${unapplied} of it against no open invoice`,
       );
     }
   }
@@ -526,23 +534,31 @@ export function tomlLocalDate(value) {
   return value instanceof Date ? value.toISOString().slice(0, 10) : value;
 }
 
-// Bad debts written off (4005, sales code "o") and fixed-asset disposals
-// (4006, code "fs") already carry their own sign in the sales code's own
-// P&L formula (see LTD_SALES_CODE_MAP and the "o"/"fs" rows CONTEXT_SELF_
-// EMPLOYED.md and CONTEXT_LIMITED_COMPANY.md describe), so negating a
-// credit note against either account here would flip an already-correct
-// figure a second time.
-const SALES_ACCOUNTS_WITH_OWN_SIGN = new Set(["4005", "4006"]);
-
 // A credit note reverses part of the sale or purchase it names. The schema
 // fixes a line's amount at zero or more -- only documentType says which way
 // it points -- so every total that sums a sales or purchases line's amount
 // reads this instead of the raw field, or a refund inflates turnover (and a
-// supplier's credit inflates spend) instead of reducing it.
+// supplier's credit inflates spend) instead of reducing it. A bad debt
+// written off (4005) is a credit note too, and every template books it as a
+// negative sale: the Limited Company and Self Employed P&L rows read the
+// sales tabs' "Bad Debts written off" column negated (Ltd TrialBalance row
+// 81 = -Sales!T1, SE Profit & Loss row 29 = -Sales!U1), and the Basic Sole
+// Trader's one gross sales column feeds turnover. Only a negative entry
+// raises the expense, lowers trade debtors and lowers turnover.
 export function signedAmount(line) {
-  if (line.documentType !== "credit-note") return line.amount;
-  if (line.sourceJournalID === "sales" && SALES_ACCOUNTS_WITH_OWN_SIGN.has(String(line.accountMainID))) return line.amount;
-  return -line.amount;
+  return line.documentType === "credit-note" ? -line.amount : line.amount;
+}
+
+// The bad debts written off expense a book's sales journal implies, net of
+// the sheet's VAT divisor: every credit note on 4005 is a debt written off,
+// so its stated amount is the expense. It reads the line's own amount, not
+// signedAmount(), so a check holding the P&L's bad debts row to it is
+// anchored to the book and fails whichever way the sign goes wrong.
+export function writtenOffBadDebtsNet(salesLines, vatDivisor) {
+  const writtenOff = salesLines
+    .filter((line) => String(line.accountMainID) === "4005" && line.documentType === "credit-note")
+    .reduce((sum, line) => sum + line.amount, 0);
+  return Math.round(writtenOff / vatDivisor);
 }
 
 export function computeNetSales(salesLines) {
@@ -1407,6 +1423,7 @@ export function formatScenarioToml(metadata, grouped, expected) {
   if (expected.total_motor_net !== undefined) parts.push(`total_motor_net = ${expected.total_motor_net}`);
   if (expected.total_legal_net !== undefined) parts.push(`total_legal_net = ${expected.total_legal_net}`);
   if (expected.total_premises_net !== undefined) parts.push(`total_premises_net = ${expected.total_premises_net}`);
+  if (expected.total_bad_debts_net !== undefined) parts.push(`total_bad_debts_net = ${expected.total_bad_debts_net}`);
   if (expected.vat_output_total !== undefined) parts.push(`vat_output_total = ${expected.vat_output_total}`);
   if (expected.vat_input_total !== undefined) parts.push(`vat_input_total = ${expected.vat_input_total}`);
   if (expected.fixed_asset_additions?.length) {

package/dist/app/lib/spreadsheet-runner.js

@@ -195,9 +195,10 @@ export async function applyCellWrites(xlsxBuffer, cellWrites, { refreshFormulaRe
   }
 
   // The formulas reading the written cells carry results computed from the
-  // values the cells held before; a workbook LibreOffice recalculates anyway
-  // can skip bringing them up to date.
-  if (refreshFormulaResults) await refreshZipCachedValues(zip, await JSZip.loadAsync(xlsxBuffer));
+  // values the cells held before, and the template caches some results its
+  // formulas do not produce; a workbook LibreOffice recalculates anyway can
+  // skip bringing them up to date.
+  if (refreshFormulaResults) await refreshZipCachedValues(zip);
 
   return zip.generateAsync({
     type: "uint8array",

package/dist/app/lib/xlsx-exporter.js

@@ -16,6 +16,7 @@ import {
   LTD_SALES_CODE_MAP,
 } from "./scenario-extractor.js";
 import { calculateMileageAllowance } from "./tax/mileage.js";
+import { ltdBankEntryOfRow } from "./ltd-layout.js";
 import {
   PAYSLIPS_ENTRY_COLUMNS,
   PAYSLIPS_EMPLOYEE_START_DATE_OFFSET,
@@ -46,6 +47,18 @@ const VAT_RATE_CELLS = { se: "H2", ltd: "G2" };
  * Build reverse code map: { code → accountMainID }.
  * For codes that map from multiple accounts, uses the first (primary) account.
  */
+// A sales or purchases row entered as a negative amount is a credit note: a
+// refund, a supplier's credit, or a bad debt written off, which the writer
+// puts on the sheet as a negative sale. The schema keeps a line's amount at
+// zero or more and says which way it points through documentType.
+function asCreditNoteWhenNegative(line) {
+  if (line.amount < 0) {
+    line.amount = -line.amount;
+    line.documentType = "credit-note";
+  }
+  return line;
+}
+
 export function buildReverseCodeMap(forwardMap) {
   const reverse = {};
   for (const [acctId, code] of Object.entries(forwardMap)) {
@@ -282,7 +295,7 @@ export async function extractBstTransactions(xlsxBuffer, extractionMap) {
 
   const regionsFor = (journal) => BST_TRANSACTION_REGIONS.filter((region) => region.sourceJournalID === journal);
   const push = (line, region, row) => {
-    lines.push(line);
+    lines.push(asCreditNoteWhenNegative(line));
     if (extractionMap) extractionMap.recordLine(line, region, row, lines.length - 1);
   };
 
@@ -756,7 +769,7 @@ export async function extractMultiFileTransactions(set, product, extractionMap)
       }
       const cisSuffered = numberAt(xml, `${salesCisColumn}${row}`, salesStrings);
       if (cisSuffered) line["diya-gl:cisDeduction"] = cisSuffered;
-      lines.push(line);
+      lines.push(asCreditNoteWhenNegative(line));
       if (extractionMap) extractionMap.recordLine(line, region, row, lines.length - 1, "Sales.xlsx");
     }
   }
@@ -829,7 +842,7 @@ export async function extractMultiFileTransactions(set, product, extractionMap)
       if (description) line.lineItemComment = description;
       const cisWithheld = numberAt(xml, `${purchasesCisColumn}${row}`, purchasesStrings);
       if (cisWithheld) line["diya-gl:cisDeduction"] = cisWithheld;
-      lines.push(line);
+      lines.push(asCreditNoteWhenNegative(line));
       if (extractionMap) extractionMap.recordLine(line, region, row, lines.length - 1, "Purchases.xlsx");
     }
   }
@@ -950,14 +963,15 @@ export async function extractBankTransactions(set, product, period, extractionMa
         const code = readCellValue(xml, `E${row}`, sharedStrings) || "";
         const codeStr = typeof code === "string" ? code : String(code);
 
+        const entry = product === "ltd" ? ltdBankEntryOfRow(true, codeStr, amount) : { debitCreditCode: "D", amount };
         const line = {
           "sourceJournalID": "bank",
           "postingDate": excelSerialToDate(dateVal),
           "accountMainID": accountID,
-          amount,
+          "amount": entry.amount,
           "detailComment": typeof source === "string" ? source : "",
           "diya-gl:bankCode": codeStr,
-          "debitCreditCode": "D",
+          "debitCreditCode": entry.debitCreditCode,
           "diya-gl:bankAccountID": accountID,
           "entryNumber": nextEntryNumber("bank"),
         };
@@ -980,14 +994,15 @@ export async function extractBankTransactions(set, product, period, extractionMa
         const code = readCellValue(xml, `${payment.code}${row}`, sharedStrings) || "";
         const codeStr = typeof code === "string" ? code : String(code);
 
+        const entry = product === "ltd" ? ltdBankEntryOfRow(false, codeStr, amount) : { debitCreditCode: "C", amount };
         const line = {
           "sourceJournalID": "bank",
           "postingDate": excelSerialToDate(dateVal),
           "accountMainID": accountID,
-          amount,
+          "amount": entry.amount,
           "detailComment": typeof supplier === "string" ? supplier : "",
           "diya-gl:bankCode": codeStr,
-          "debitCreditCode": "C",
+          "debitCreditCode": entry.debitCreditCode,
           "diya-gl:bankAccountID": accountID,
           "entryNumber": nextEntryNumber("bank"),
         };

package/dist/app/products/ltd.js

@@ -34,7 +34,13 @@ import {
   payslipsStartDate,
   payslipsWagesPaidCell,
 } from "../lib/payslips-layout.js";
-import { BANK_ACCOUNT_FILES, BANK_LAYOUTS, OPENING_FIXED_ASSET_COLUMNS, isLtdOpeningBankLine } from "../lib/ltd-layout.js";
+import {
+  BANK_ACCOUNT_FILES,
+  BANK_LAYOUTS,
+  OPENING_FIXED_ASSET_COLUMNS,
+  isLtdOpeningBankLine,
+  ltdBankPlacement,
+} from "../lib/ltd-layout.js";
 import { apportionCorporationTax, financialYearRatesFor } from "../lib/tax/corporation-tax.js";
 import {
   buildCategoryNetting,
@@ -1009,12 +1015,12 @@ export function cellWrites(scenario, targetStartYear, yearEndMonth) {
           throw new Error(`Bank entry dated ${tx.date} (${tx.code} ${tx.amount}) has no direction`);
         }
         const layout = BANK_LAYOUTS[fileName];
-        const isReceipt = tx.direction === "in";
-        const block = isReceipt ? layout.receipt : layout.payment;
-        const analysedCodes = isReceipt ? layout.receiptCodes : layout.paymentCodes;
-        if (!analysedCodes.includes(tx.code)) {
-          throw new Error(`${fileName} analyses no ${isReceipt ? "receipt" : "payment"} under code ${tx.code}`);
+        const placement = ltdBankPlacement(fileName, tx.direction === "in", tx.code, tx.amount);
+        if (!placement.analysed) {
+          throw new Error(`${fileName} analyses no ${tx.direction === "in" ? "receipt" : "payment"} under code ${tx.code}`);
         }
+        const isReceipt = placement.receipt;
+        const block = isReceipt ? layout.receipt : layout.payment;
 
         const rowKey = `${fileName}:${tabName}`;
         const rows = isReceipt ? receiptRows : paymentRows;
@@ -1025,7 +1031,7 @@ export function cellWrites(scenario, targetStartYear, yearEndMonth) {
         if (tx.reference) sheet[`${block.reference}${row}`] = tx.reference;
         if (tx.description) sheet[`${block.comment}${row}`] = tx.description;
         sheet[`${block.code}${row}`] = tx.code;
-        sheet[`${block.amount}${row}`] = tx.amount;
+        sheet[`${block.amount}${row}`] = placement.amount;
       }
     }
   }
@@ -2446,6 +2452,13 @@ export function checkCompliance(results, expected, taxData, calculateExpectedTax
   // else in this file reads that account.
   check("Trial Balance: audit accuracy (EJ91)", results.TrialBalance.EJ91, 0);
 
+  // The published balance sheet balances on its own: net assets against
+  // shareholders' funds. EJ91 stays at 0 when the published sheet leaves a
+  // trial balance row out, so the two tests are separate.
+  if (results.PubBalSht) {
+    check("Published balance sheet: net assets (F33) = shareholders' funds (F39)", num(results.PubBalSht.F33), num(results.PubBalSht.F39));
+  }
+
   // Opening balances. A balance sheet that never posts is still balanced, so
   // EJ91 alone cannot tell an unposted opening from a posted one. The next
   // two checks tie the sheet's own opening balance sheet and trial balance
@@ -2537,6 +2550,7 @@ export function checkCompliance(results, expected, taxData, calculateExpectedTax
   // Expense line totals (6f) — Ltd P&L keeps purchases at gross (same as SE)
   if (expected.total_premises_net) check("Premises", pl.B21 || 0, expected.total_premises_net);
   if (expected.total_legal_net) check("Legal & Professional", pl.B33 || 0, expected.total_legal_net);
+  if (expected.total_bad_debts_net) check("Bad Debts written off", pl.B34 || 0, expected.total_bad_debts_net);
 
   // Stock and debtors on the published balance sheet. Both are derived: stock
   // comes from the physical count against the calculated value, debtors from
@@ -3501,16 +3515,15 @@ export function checkCompliance(results, expected, taxData, calculateExpectedTax
 
       // PubBalSht!E12 "Cash at bank and in hand" reproduces the sheet's own
       // aggregation formula exactly (verified against the template: E12 =
-      // IF(SUM(EJ22:EJ24)>0, SUM(EJ22:EJ24)+EJ25+EJ26, EJ25)). The three
-      // statement-book accounts (Current, Savings, Credit Card) are summed
-      // first, then Cash and the Intra Cash & Bank Transfers row are added
-      // on top -- the credit card balance is summed straight in alongside
-      // the other three, not netted off as a creditor. EJ26 nets out any
-      // receipt or payment analysed under another account's transfer code,
-      // so a transfer between the company's own bank accounts never moves
-      // the combined total, whether or not both legs were entered.
+      // IF(SUM(EJ22:EJ24)>0, SUM(EJ22:EJ24), 0)+EJ25+EJ26). The three
+      // statement-book accounts (Current, Savings, Credit Card) count only
+      // when they are in credit together, and Cash and the Intra Cash & Bank
+      // Transfers row are added on top either way. EJ26 nets out any receipt
+      // or payment analysed under another account's transfer code, so a
+      // transfer between the company's own bank accounts never moves the
+      // combined total, whether or not both legs were entered.
       const sumFirstThree = num(tb.EJ22) + num(tb.EJ23) + num(tb.EJ24);
-      const expectedE12 = sumFirstThree > 0 ? sumFirstThree + num(tb.EJ25) + num(tb.EJ26) : num(tb.EJ25);
+      const expectedE12 = Math.max(sumFirstThree, 0) + num(tb.EJ25) + num(tb.EJ26);
       check("Published balance sheet: cash at bank = Trial Balance bank account aggregate", num(pubBalSht?.E12), expectedE12);
       // E19 "Bank Overdraft" carries the same three accounts when they are
       // overdrawn (E19 = IF(SUM(EJ22:EJ24)<0, -SUM(EJ22:EJ24), 0)), so an

package/dist/app/products/se.js

@@ -2522,6 +2522,7 @@ export function checkCompliance(results, expected, taxData, calculateExpectedTax
     );
   }
   if (expected.total_legal_net) check("Legal & Professional", pl.B28 || 0, expected.total_legal_net);
+  if (expected.total_bad_debts_net) check("Bad Debts written off", pl.B29 || 0, expected.total_bad_debts_net);
 
   // The mileage route. A mileage-log entry buys nothing: it states the miles
   // and the sheet prices them. Each Purchases month tab pools its own column

package/dist/web/spreadsheets.diyaccounting.co.uk/public/schema/diya-gl-docs.md

@@ -682,6 +682,13 @@ The Company workbooks give PAYE, VAT, CIS and corporation tax a column each. Bot
 Employed workbooks carry one HMRC Payments column between them, so a payment coded `RV`,
 `RC` or `RT` lands in the `RP` column there.
 
+The four Company bank workbooks analyse `DR` on receipts only and `CR` on payments only. A
+refund to a customer (a payment, `debitCreditCode` `C`, coded `DR`) lands in the receipts
+block under `DR` as a negative amount, which debits trade debtors and credits the bank. A
+refund from a supplier (a receipt, `debitCreditCode` `D`, coded `CR`) lands in the payments
+block under `CR` as a negative amount. Reading the workbook back gives the refund line again.
+Both Self Employed workbooks have a column for each code on both sides.
+
 **Bank transaction example:**
 
 ```json

package/package.json

@@ -1,6 +1,6 @@
 {
   "name": "@diy-accounting-uk/diya-gl",
-  "version": "1.2.45",
+  "version": "1.2.46",
   "type": "module",
   "description": "Recalculate, read and write DIYA-GL books from the command line",
   "license": "Apache-2.0",