"Accruals" show a DEBIT BALANCE at the YE

Hi Guys

It is easy to deal if the insurance is paid upfront, but we receive a SageCover invoices UPFRONT for the 12 month period but are paying them monthly by D/D. The Invoice date is 7th November. Year end is 31 March. The way I was posting it in Sage is as follows:

(Let's assume the Invoice amount is £432.00, i.e £36.00 p/m)

1. Post a Supplier's Invoice:

Dr Accruals <-- Cr Supplier £432.00

2. On a monthly basis:

Dr Insurance <-- Cr Accruals £36.00

3. At the Year End I have an obvious problem: My Accruals A/c has a DEBIT BALANCE, which doesn't look right, Or Does it?????

Guys, please HELP. I've got couple of a similar invoices (i.e.Car Insurance) and am stuck!. Some saying that it should be treated as a Prepayment, and it confused me completely.

Many thanks in advance.