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=====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 (as at 14 Oct 2026)

- **INV-101** – Harbour Cafe Ltd (due 19 Sep 2026) → **26 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 (to the oldest overdue invoice – Tyne Accountants)

**Subject:** Reminder: Outstanding Invoice INV-105 (due 31 August)

Dear Tyne Accountants,

I hope this email finds you well.

I am writing to politely remind you that invoice **INV-105** for **£1,170.60** was due on 31 August 2026 and remains unpaid.

Could you please let me know when we can expect settlement? If you have any queries regarding the invoice, please do not hesitate to contact me.

Thank you for your prompt attention.

Kind regards  
[Your Name]  
[Your Position]  
[Company Name]  
[Phone Number]  
[Email Address]

ELAPSED 2.9s
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