Do you always prepare balance sheets for your clients

I am just wondering who prepares balance sheets for their clients.  I am particularly thinking if the client does not have a business bank account it would be impossible to do this.  Obviously with a Ltd company the position is different, but with a sole trader?

I am also wondering whether cients actually look at their balance sheet.  The small tader usually knows who owes him what, who he owes money to and how much his cars, property is worth. 

Would be interested in hearing other peoples views on this.

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