Journal
Ledger & Roe
Notes, guidance and commentary from Ledger & Roe.
Tax · 16 October 2026The records to keep before 30 JuneMost deductions are not lost because they were ineligible. They are lost because nobody kept the receipt in a place the accountant could find it.1 min readStructures · 24 September 2026Sole trader or company?The structure question is mostly about risk, then about money. A straight comparison without the jargon.1 min readCash flow · 28 August 2026Why your profit and your bank balance disagreeA profitable business can still run out of money. The four ordinary reasons the two numbers drift apart, and how to see it coming.1 min read