the customer pays in a pre-agreed period after the sale, for example 30 days

bank loans to fund the purchase of assets such as machinery and vehicles

money invested from entrepreneurs of shareholders when a business is first set up or looks to expand

the sale of items owned by the business which are no longer needed in order to bring a short-term cash injection into the business

interest paid by the bank on credit balance

items purchased by a business and paid for at the time of purchase

items purchased by a business and paid for at a later point in time

non-current assets that a business is likely to keep for more than one year such as machinery and vehicles

businesses that are VAT registered must pay VAT to HM Revenue & Customs, and this should be shown in the cash flow forecast bank interest paid