We have a client who's a bookkeeper. She likes to have us prepare her accounts - or "check them over" as she puts it.
When I come to look at them, I discover they want a lot more than looking at.
She's entered all the sales as purchase invoices and all the purchases as sales.
That really is going to take some time to sort out and it'll be time we can't bill her for, but thankfully that's for Henry to worry about.
In the end I opt for re-creating the records in their entirety. There's nothing else I can do, especially after Paul tells me he had to do the same last year.
"Oh yes, I remember," he smirks. "Pity her poor clients, Allie. Can you imagine what state their books are in?"
I don't want to think about it.
"And what about when MTD kicks in and they have to do four quarterly reports?" I say.
"You listen to Paul," he says. "Listen to Paul. MTD won't happen. Not for anything other than VAT. They'll do it for VAT, it'll be a hell of a mess and it'll just quietly be kicked into the long grass."
I hope he's right but I'm not sure.
"What do you think, Maria?" I ask.
"Sorry, Allie?" Maria comes out of a daydream.
"Oh don't try asking her," grins Paul. "She's been out of it ever since she started going out with that boy Calum."
"Shut up you old duffer," laughs Maria. "Just because you're past it."
"Quiet both of you, I've got bookkeeping to do," I smile. Their banter has cheered me up again.