Peter has decided to buy stuff through the business account and ran a excel sheet which ended up showing that he owes the company funds, does the amount balance need to be brought forward as he did not pay the amount due and do you need to carry it over untill it is fully paid for? Is it important to include this on the profit amount for the business as it is not the business expenses and could bring up the overheads that will not show true reflection of the business as its Peter expenses and not the business.