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See where the business stands

What your bank balance is really made of

The number in your account is rarely all available to use. This guide separates the cash already spoken for from the amount that is genuinely uncommitted.

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The Struxra team6 minute read · Updated July 2026
Current balance£18,420 · illustrative example
Genuinely available£6,260
Tax needing space£4,050
Upcoming bills£4,790
Unpaid costs£3,320
One balance, four different jobs. The available amount becomes clearer once the committed parts are separated.

Open the banking app and one number appears. It can feel like the answer to how the business is doing, but it only shows the cash currently sitting in the account. It does not explain which parts are already needed elsewhere.

The number that can mislead

The balance is not wrong. It is answering a narrower question: how much cash is in the account today?

The business owner usually needs a different answer: how much of that cash is genuinely uncommitted after owner money, upcoming bills, unpaid costs and tax needing space are recognised?

Four things hiding in one balance

A single balance can contain several types of money with very different purposes. Separating them makes the position easier to understand and reduces the chance of treating committed cash as available cash.

Genuinely available: cash with no known commitment attached to it.
Tax needing space: the amount or reserve method agreed with the accountant and kept visible for future payments.
Upcoming bills: known costs expected to leave during the next few weeks.
Unpaid costs: products or services already received where payment has not yet left the account.

Money needing space for tax

Tax is easy to overlook because the cash may remain in the account for months before the payment date arrives.

The correct amount depends on the business and its circumstances. Use the figure or reserve method agreed with the accountant rather than relying on a generic percentage. Struxra can keep that amount visible, but it does not calculate or confirm the tax position.

Money already committed

Rent, subscriptions, contractor invoices and supplier payments may not have left yet, but the business has already agreed to pay them.

Before deciding what can be spent, compare the current balance with the payments expected before the next reliable customer receipts arrive.

Costs already incurred

Some costs exist before the bank reflects them. The business may have received stock, used a contractor or approved an invoice with a later payment date.

These items can make the current balance look stronger than the position that will remain once payment is made.

What is genuinely available

Start with the headline balance, then separate the parts already carrying a known purpose. What remains is a clearer view of the cash that is not currently committed.

This is still an owner visibility view rather than formal accounts. It helps the owner understand the month before making the next spending, withdrawal or planning decision.

How to check it each month

A monthly check does not need to become a complicated accounting process. Review the balance using a short sequence of questions.

What part of this balance came from customers, and what part came from the owner or another source?
What amount needs to remain visible for tax under the method agreed with the accountant?
Which payments are already committed during the next 30 days?
Which costs have been incurred but have not yet left the account?
What remains after those parts are separated?
The takeaway

The bank balance shows what is present. The business position becomes clearer when the cash already spoken for is separated from the amount that is genuinely uncommitted.

Struxra helps you organise and understand business information. It does not provide accounting, tax or financial advice.

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Monthly viewone clear picture
Money in
Money out
Tax needing space
Upcoming commitments
What is available