Method: opening equity is set so the opening sheet balances, then retained profit rolls forward each month; debtors = revenue × DSO, stock & creditors = cost of sales × days; loans move by interest plus new draw-downs less repayments; VAT accrues on value added and clears every second month; cash = (financed-by) − (fixed assets + debtors + stock). Edit any white cell in the table to override a single month (revenue shapes the trend; capex, new loans and repayments hit that month only) — the rest follow the assumptions above. The per-month figures default from the boxes above; Save retains the assumptions (not the one-off cell overrides). No corporation tax is modelled.