Balance Sheet and Trial Balance

What your business owns and owes on any date, and the Trial Balance that proves the books add up — including what to do when it doesn't.

Pro
This is available on the Growing Business or Established Entrepreneur plans

Profit & Loss shows a period; the Balance Sheet shows a moment. It is the report that says what the business is actually worth today — what it owns, what it owes, and what's left over for you — which is why it's the first thing a lender, an investor or a serious buyer asks for. It's also the fastest way to see whether growth is real: rising sales alongside rising debt is a different business from rising sales alongside rising equity.

The Trial Balance is its quieter companion. It isn't a story for anyone outside the business; it's the proof that every entry in your books adds up, and the report your accountant will reach for when something doesn't.

What to know before you rely on it

  1. This is the report most easily thrown out by untidy books. Uncategorised transactions and missing opening balances distort a Balance Sheet more than any other report — an uncategorised transaction has nowhere legitimate to sit. stub flags both at the top of the report; clear them before you send the figures to anyone.
  2. It's a snapshot of a single date, not a period. Change the date and you change the report. When you send it alongside a Profit & Loss, run both to the same date so the two agree.
  3. Assets always equal liabilities plus equity. stub keeps that true for you — you never balance anything by hand. If the Trial Balance columns disagree, that's a data problem worth raising, not something to correct with a manual entry.
  4. Equity includes profit you left in the business, not just money you put in. That's retained earnings, and it's why equity can grow in a year you took nothing out — see Retained earnings.

Run a Balance Sheet

Head to Insights, click the report name at the top of the page and pick Balance Sheet from the picker — or choose it from Reports in the sidebar. Then set the date you want the snapshot for.

Read your Balance Sheet

  • Assets — what the business owns: money in the bank, invoices customers still owe you, stock on the shelf, and gear like vehicles and laptops less the wear and tear written off so far.
  • Liabilities — what the business owes: unpaid supplier bills, tax owed, and loans.
  • Equity — assets less liabilities. What is actually yours, including money you have put in and profits you have left in the business.

Run a Trial Balance

Open the same report picker and choose Trial Balance, then set your period.

It lists every account with its debit and credit totals. The two columns should match — that's the whole point of the report: it proves the books balance.

Download either report

Click ···Download, pick PDF or CSV, set the dates and download — the details are in Export & share a report.

For a full pack for a bank or an accountant, click ···Financial statements, or go to Reports in the sidebar and download Financial Statements from there.

Tip: Applying for finance? Lenders will want a recent Balance Sheet alongside your Profit & Loss. Run both for the same date and send them together.