VAT Flat Rate - confused about the accounting

I'm new to the VAT Flat Rate, and one part is leaving me confused.

E.g. Turnover = 100,000 + VAT 17.500 = 117,500
VAT on flat rate @ say, 11% £12925

What number goes on the P&L account for turnover? Is it £100,000 or is it £104,575 (total turnover - VAT paid over)?

If it's £100,000, where does the £4575 go?

I can't get my head round the double entry for this (and flat rate is supposed to make things simpler!)

Any help greatly appreciated.

Faerie Girl