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Overview

The Balance Sheet shows a business’s financial position at a specific point in time. It follows the fundamental accounting equation: 
Assets = Liabilities + Equity

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Report Structure

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

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Summary Metrics

All values are in cents (divide by 100 for display).
FieldDescription
total_assets_centsNon-current + Current Assets
total_non_current_assets_centsFixed assets, long-term investments
total_current_assets_centsCash, receivables, inventory
total_liabilities_centsCurrent + Non-current Liabilities
total_current_liabilities_centsPayables, short-term debt
total_non_current_liabilities_centsLong-term debt
total_equity_centsShare Capital + Premium + Reserves + Retained Earnings
net_assets_centsTotal Assets − Total Liabilities (equals Total Equity)

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Detail Levels

Returns only the calculated totals.
GET /v1/.../reports/balance-sheet/?as_of_date=2024-12-31&detail_level=summary

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Retained Earnings

The Balance Sheet automatically includes:
  • Historical retained earnings from RETAINED_EARNINGS accounts
  • Current fiscal period Profit & Loss (calculated from revenue/expense accounts)
This ensures the Balance Sheet always balances without manual year-end closing entries.

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Example Response

{
  "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
  }
}

Get Balance Sheet

Retrieve Balance Sheet as of a date

Get Profit & Loss Report

Profit & Loss for retained earnings calculation