Class 2 national insurance contributions

I am a sole trader and started business on 01/12/13. I closed my year-end on 31/3/14 and so only had a ‘4-month year’. I know I need to pay Class 2 NICs but did not get round to it before my year end. I spoke to HMRC last week and they are sending my an invoice for arrears due (ie from Dec 13 to mar 14). I am fully aware (through reading other posts) that NICs must be logged as proprietor drawings but I feel this arrears amount should be part of my accounts ending 31/3/14, but it is a case of ‘after the horse has bolted’. Can anyone give me some guidance on how to sort this dilema in the books? thanks

You cannot accrue drawings, it has to be recorded when it actually happened so wait till you have actually paid class2

So, do a just have to take the hit in my 2014/15 financial year, even though the cost relates to a prior period? Will this affect my profit/tax bill?

Drawings are not expenses for business cannot go in P&L