Management Accounts (P&L Pack)
Build a monthly management accounts P&L summary — gross profit, gross margin, operating profit, operating margin, EBITDA and payroll as a percentage of revenue.
Dados verificados · julho de 2026
Is this the same as statutory accounts?
No — this is a management accounts pack for internal reporting and decision-making, not a substitute for statutory FRS 102/105 accounts filed at Companies House.
Fonte: FRC — FRS 102 income statement presentation (line-item structure); generic UK SME management accounting practice, 2025/26. · atualizado 2026
🧮
Preencha os campos para ver os resultados em tempo real
Gosta desta calculadora?
Crie uma conta gratuita para guardar os seus calculos, aceder ao historico e exportar em PDF. Passe para o Pro para as 319 calculadoras.
Uma pergunta sobre este resultado?
Pergunte ao Solva, o consultor financeiro IA da ActioFin — respostas baseadas em textos oficiais.
5 perguntas gratuitas por dia com uma conta gratuita
Tudo sobre Management Accounts (P&L Pack)
📋Apresentação+
Builds a standard P&L summary from your revenue and cost line items: gross profit (revenue less cost of sales), total overheads (payroll, premises, marketing, admin, other, depreciation), operating profit, and EBITDA (operating profit plus depreciation added back). Intended for monthly board or management reporting rather than statutory filing.
💡 Boas práticas
- Track gross margin and operating margin month over month — a widening gap between the two usually signals overhead creep.
- Payroll as a percentage of revenue is a useful benchmark against your sector average — service businesses typically run higher than product businesses.
- EBITDA strips out depreciation policy differences, making it easier to compare profitability across companies with different capex profiles.
🔢 Exemplo concreto
£500,000 revenue, £200,000 cost of sales, £120,000 payroll, £30,000 other overheads: £300,000 gross profit (60% margin), roughly £150,000 operating profit (30% margin).
📖Guia de utilização+
Como usar esta calculadora
- 1
Enter revenue and cost of sales to get gross profit and gross margin.
- 2
Enter your overhead line items: payroll, premises, marketing, admin, other overheads and depreciation.
- 3
Read the operating profit, operating margin and EBITDA.
- 4
Check payroll as a percentage of revenue to track headcount cost efficiency.
📚Glossário+
- EBITDA
- Earnings before interest, tax, depreciation and amortisation — operating profit with depreciation added back, often used as a proxy for cash-generating ability.
- Operating margin
- Operating profit expressed as a percentage of revenue — shows how much of each pound of sales converts into profit after all operating costs.
ℹ️Fontes e atualizações+
Última atualização dos dados
7 de julho de 2026
Fontes e referências
FRC — FRS 102 income statement presentation (line-item structure); generic UK SME management accounting practice, 2025/26.
Os dados desta calculadora são atualizados regularmente para refletir as últimas tabelas oficiais. Em caso de dúvida, consulte as fontes oficiais indicadas acima.
FAQ — Management Accounts (P&L Pack)
Is this the same as statutory accounts?+
No — this is a management accounts pack for internal reporting and decision-making, not a substitute for statutory FRS 102/105 accounts filed at Companies House.
Why add depreciation back for EBITDA?+
Depreciation is a non-cash accounting charge reflecting historical capital spend, not current period cash cost — adding it back gives a clearer view of operating cash-generating performance.