[Sheet:Management P&L]
::text_cells
A1:Management profit and loss — July 2025 prototype
A2:Formula-driven illustration using the representative ledger extract
A3:Metric
B3:Amount
C3:Review note
D3:Sign convention
A4:Actual Revenue
C4:Product and service accounts
D4:Positive
A5:Actual Expenses
C5:Operating expense accounts
D5:Negative
A6:Actual Net
C6:Revenue plus signed expenses
D6:Net result
A7:Budget Revenue
C7:Workshop planning assumption
D7:Positive
A8:Budget Expenses
C8:Workshop planning assumption
D8:Negative
A9:Budget Net
C9:Budget revenue plus expenses
D9:Net result
A10:Net Variance
C10:Actual net less budget net
D10:Favourable positive
::sheet_structure
state:visible
used-range:A1:D10
freeze-panes:not-found
auto-filter:not-found
merged-range:A1:D1
::formulas
B4:=SUMIFS('Ledger Sample'!C:C,'Ledger Sample'!B:B,">=4000",'Ledger Sample'!B:B,"<5000") | format=#,##0.00;[Red]-#,##0.00
B5:=SUMIFS('Ledger Sample'!C:C,'Ledger Sample'!B:B,">=5000",'Ledger Sample'!B:B,"<6000") | format=#,##0.00;[Red]-#,##0.00
B6:=B4+B5 | format=#,##0.00;[Red]-#,##0.00
B9:=B7+B8 | format=#,##0.00;[Red]-#,##0.00
B10:=B6-B9 | format=#,##0.00;[Red]-#,##0.00
::package_security
sheet-protection:not-found