A FICTIONAL BUSINESS. REAL ACCOUNTING CONNECTIONS.Follow the energy. Follow the money.
Moon Energy manages energy across ten mixed commercial sites and earns management-service fees. Explore its meters, supplier bills, customer invoices and connected accounting records. Every number is invented for learning.
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Entire portfolio
Energy breakdown
VAT is a uniform fictional 20% teaching assumption. It does not model actual UK or overseas tax treatment. Changing the display never changes posted ledger entries.
Meters → supplier bills
Usage and tariffs explain costs; bills post to expenses, input VAT and payables.
Usage and tariffs explain costs; bills post to expenses, input VAT and payables.
Customer invoices → receipts
Management fees post to income, output VAT and receivables.
Management fees post to income, output VAT and receivables.
Sub-ledgers → general ledger
Bank, assets, prepayments and accruals connect through balanced journals.
Bank, assets, prepayments and accruals connect through balanced journals.
Ledger → financial statements
Trial balance, profit and loss, balance sheet and direct cash movements.
Trial balance, profit and loss, balance sheet and direct cash movements.
Entirely fictional educational case study. April–March financial years, April 2021–March 2026. No visitor information is saved or sent; refreshing resets the view. This is a bounded energy-management model—not the full accounts of the hospitals or tenants.