Balance sheet

Explore the BalanceSheet endpoint in Swagger.

Overview

A balance sheet is a snapshot of a company's accounts at a single point in time. It provides a statement of the assets, liabilities, and equity of an organisation.

The balance sheet gives interested parties an idea of the company's financial position, in addition to displaying what the company owns and owes.

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Balance sheet or profit and loss report?

A profit and loss report summarises the total revenue, expenses, and profit or loss during a specified time period. A balance sheet report shows the financial position of a company at a specific moment in time.

Data model

Field

Type

Description

currency

string
See currency

Currency of the balance sheet.

reports

An array of BalanceSheet reports.

mostRecentAvailableMonth

string

Most recent available monthly report data

earliestAvailableMonth

string

Earliest available monthly report data

Balance sheet reports

Field

Type

Description

date

string

Point in time when a snapshot of a company's financial position is taken.

assets

ReportLines for assets. For example, fixed and current assets.

liabilities

ReportLines for liabilities. For example, current liabilities.

netAssets

decimal

Value of net assets for a company in their base currency.

equity

ReportLines for equities. For example, retained and current year earnings. See below.

Report line

Field

Type

Description

accountId

string

Reference for an account in the accounting platform. This is unique to the company.

name

string

Name of the account in the accounting platform.

value

decimal

Balance of the account in the accounting platform.

items

An array of ReportLine items.

Example data

{
  "currency": "string",
  "reports": [
        {
            "date": "2018-02-28T00:00:00",
            "assets": {
              "accountId": null,
              "name": "Assets",
              "value": 24106.5,
              "items": [
                {
                  "accountId": null,
                  "name": "Fixed Assets",
                  "value": 2583.33,
                  "items": [
                    {
                      "accountId": null,
                      "name": "Office Equipment",
                      "value": 3569,
                      "items": []
                    },
                    {
                      "accountId": null,
                      "name": "Computer Equipment",
                      "value": -985.67,
                      "items": []
                    }
                  ]
                },
                {
                  "accountId": null,
                  "name": "Current Assets",
                  "value": 21523.17,
                  "items": [
                    {
                      "accountId": null,
                      "name": "Accounts Receivable",
                      "value": 11417.63,
                      "items": []
                    },
                    {
                      "accountId": null,
                      "name": "Bank",
                      "value": 10105.54,
                      "items": [
                        {
                          "accountId": null,
                          "name": "Business Bank Account",
                          "value": 10105.54,
                          "items": []
                        }
                      ]
                    }
                  ]
                }
              ]
            },
            "liabilities": {
              "accountId": null,
              "name": "Liabilities",
              "value": 13054.83,
              "items": [
                {
                  "accountId": null,
                  "name": "Current Liabilities",
                  "value": 13054.83,
                  "items": [
                    {
                      "accountId": null,
                      "name": "VAT",
                      "value": 1444.62,
                      "items": []
                    },
                    {
                      "accountId": null,
                      "name": "Rounding",
                      "value": 0.02,
                      "items": []
                    },
                    {
                      "accountId": null,
                      "name": "Historical Adjustment",
                      "value": 4130.98,
                      "items": []
                    },
                    {
                      "accountId": null,
                      "name": "Accounts Payable",
                      "value": 7479.21,
                      "items": []
                    }
                  ]
                }
              ]
            },
            "netAssets": 11051.67,
            "equity": {
              "accountId": null,
              "name": "Equity",
              "value": 11051.67,
              "items": [
                {
                  "accountId": null,
                  "name": "Retained Earnings",
                  "value": 650.01,
                  "items": []
                },
                {
                  "accountId": null,
                  "name": "Current Year Earnings",
                  "value": 10401.66,
                  "items": []
                }
              ]
            }
        }  
    ],
  "mostRecentAvailableMonth": "2019-03-25T11:25:05.572Z",
  "earliestAvailableMonth": "2019-03-25T11:25:05.572Z"
}

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