Hi FK,
Apologies for the delayed follow-up; I buried my head in the sand in this one until deadlines loomed.
I ended up redoing the accounts from scratch, following the slight oopise at quickfile with losing the scanned receipts, and did a ‘year end’ as at 31/12/2013 without any VAT being shown. (there weren’t many entries anyhow)
Thank you for the advice though. 