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It's Joanne btw
Where things are wrong:-
1)You don't match invoices to WorldPay transfers, you match them to the individual card payments, grab a download from worldpay, ensure your individual payments match what they have processed and reconcile the card 'bank' account to that worldpay summary. Worldpay is just the institution (like a bank) that processes the payments and they do not represent the payment itself.

Keep card payments processing via a separate 'card bank' in your software. When worldpay pay into your actual proper bank, then use that date to transfer from the 'card bank' to your current account. The time lag can be anything from next day to 6 days with worldpay, although mine are now all next day as a minimum.

That way you can see if card payments are missing. Does happen! You then complete a reconciliation to highlight any other potential errors and if you are on vat cash accounting then you pay vat on the correct dates, rather than potentially several days too late at certain times in the vat period (which can incur fines and penalties.)

2) you shouldn't be on vat cash accounting. You are a cash based business so the whole thing is pointless. You should be on standard vat.

3) I'm still unsure if you should be issuing so many Sales invoices and have anything on your debtor book unless you are offering terms or have just one 'cash account', because you haven't fully explained what it is they sell/business model so therefore I cannot comment much further. But other than a few who really need an account, or if they are B2b then there is no need for a vat invoice. The whole system sounds a right mess. (If you move away from sales invoicing for most and are using standard vat you still need to watch your processing timings carefully).

note.....tens of thousands of businesses have invoices lurking after the year end and it doesn't mean they should be cleared off the system, both suppliers and customers.

4) long o/s debtor book- ask the previous bookkeeper why this is so. Has the business changed their business model, profile of who they are seeking to etc? Was she allocating payments when made via PayPal/cards etc direct to sales account even though invoices were raised and bypassing the sales ledger control at the time of payment? If there were o/s debtors in her time why was she not chasing them? What is the quantum of the issue in your mind? Need to check 'materiality' issues (refer accountant). There must be a valid reason or it was just sloppy bookkeeping/control followed by sloppy accounting.

5) suppliers should be easier to find out independently. First ask for a statement and check it carefully. If it's still out, then ask for a full activity listing since xx date, back to 2015 if needs be. They can supply that, you might have to push, as they need to keep records for a lot longer under the HMRC regulations. Investigate discrepancies. Demand copy paperwork. Again perhaps entries were keyed straight to cash instead of the ledger. Worst case her is that the company reclaimed too much vat!!!!! So you may need to do a vat adjustment going back several years. So at best, again, sloppy practices. At worst restating the accounts and fines for errors.


Do the investigation, chat to the bookkeeper and go with your findings to the accountant, do not make changes for prior years, that's up to them. If they cannot be bothered sorting out the mess they have clearly let lie, albeit it could be because it's genuinely still due, then create new accounts and start again and leave the messy ones where they are. Simples. Then look for another job, from an ethical standpoint get yourself out of the firing line.

I'm so fed up with clearing up the sh*te left behind by supposedly good professionals, so I don't envy you this one.

Quick update, company accountant has emailed directors today with exactly the same queries. Am unsure of their exact response but they are surprised/horrified at the amount of unallocated transactions & have forwarded query on to previous bookkeeper! My ears are pricked & am sorely tempted to read email!