Balance Sheet

Assets = Liabilities + Equity

ASSETS
├── Non-Current Assets (fixed assets, long-term investments)
└── Current Assets (cash, receivables, inventory)
────────────────────────────────────────────────────
TOTAL ASSETS

LIABILITIES
├── Current Liabilities (payables, short-term debt)
└── Non-Current Liabilities (long-term debt)
────────────────────────────────────────────────────
TOTAL LIABILITIES

EQUITY
├── Share Capital
├── Share Premium
├── Reserves
└── Retained Earnings (includes current period P&L)
────────────────────────────────────────────────────
TOTAL EQUITY

NET ASSETS = Total Assets − Total Liabilities = Total Equity

{
  "business_id": "550e8400-e29b-41d4-a716-446655440000",
  "as_of_date": "2024-12-31",
  "currency": "GBP",
  "detail_level": "summary",
  "summary": {
    "total_assets_cents": 50000000,
    "total_non_current_assets_cents": 15000000,
    "total_current_assets_cents": 35000000,
    "total_liabilities_cents": 20000000,
    "total_current_liabilities_cents": 12000000,
    "total_non_current_liabilities_cents": 8000000,
    "total_equity_cents": 30000000,
    "net_assets_cents": 30000000
  }
}