=====FINAL=====
 **Credit Control Summary – 14 October 2026**

### 1) Invoice breakdown (VAT @ 20%)

| Invoice   | Customer            | Net GBP   | VAT GBP   | Gross GBP |
|-----------|---------------------|-----------|-----------|-----------|
| INV-101   | Harbour Cafe Ltd    | 1,200.00  | 240.00    | **1,440.00** |
| INV-102   | Pennine Joinery     | 450.00    | 90.00     | **540.00**   |
| INV-103   | Kestrel Dental      | 2,300.00  | 460.00    | **2,760.00** |
| INV-104   | Mersey Florist      | 180.00    | 36.00     | **216.00**   |
| INV-105   | Tyne Accountants    | 975.50    | 195.10    | **1,170.60** |

### 2) Overdue invoices (due date before 14 Oct 2026)

- **INV-101** – Harbour Cafe Ltd (due 19 Sep 2026) → **37 days overdue**
- **INV-102** – Pennine Joinery (due 10 Oct 2026) → **4 days overdue**
- **INV-105** – Tyne Accountants (due 31 Aug 2026) → **44 days overdue**

INV-103 and INV-104 are not yet overdue.

### 3) Total gross amount overdue

**£3,150.60**

### 4) Chaser email – Oldest overdue invoice (INV-105 – Tyne Accountants)

**Subject:** Reminder: Invoice INV-105 due 31 August 2026

Dear Tyne Accountants,

I hope this email finds you well.

I am writing to remind you that our invoice **INV-105** for **£1,170.60** (gross) was due for payment on **31 August 2026** and is now 44 days overdue.

We would be very grateful if you could arrange payment at your earliest convenience. Please let me know if you require a copy of the invoice or have any questions.

Thank you for your prompt attention.

Kind regards  
[Your Name]  
[Your Position]  
[Company Name]  
[Phone] | [Email]

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