Pub Accounts

Just bringing some accounts up to date for a pub client. They are of course primarily cash based. Sales charged through the till and receipts provided daily to show takings. I've reconciled the bank account and accounted for all of the credit/debit card transactions that have come through to the bank account and I'm now looking at preparing the VAT return. However, there is a bulk of transactions that although processed via credit card, have not yet reached the bank. Just thinking about the best classification for these as it's cash in transit effectively but it's not in the bank so can't be recorded there, it's not debtors because it has actually been paid and it's not cash. It's a current asset but not sure which category it should be included in the statutory accounts.

On a different  note, accounting for the sales has been a nightmare. Lots of daily transactions and although they've provided a daily till receipt summary there is no VAT breakdown. Copied the figures into a spreadsheet to breakdown the VAT. Also, added columns to reflect how payment was made, mainly by card. However, the credit card merchant provides a monthly statement and the daily amounts very rarely agree to the till credit card takings due to timing differences. The amounts also appear in varying batches on the bank statement and don't necessarily hit the bank statement as the same amounts on the credit card merchant statement. I'm essentially accounting for sales as per the banked amounts and any balance from the monthly sales which hasn't been banked is either cash held by the client or payments still in transit.

Any thoughts welcome on how the cash in transit should be reflected in the statutory accounts would be welcome.