Ground Rent and Service Charge Payment Ledger

Who this is for

One flat's account, demand by demand. Each ground rent, service charge or reserve demand goes on a line with what was paid against it, and the ledger carries the balance down from the opening figure so arrears or credit are always visible.

Freeholders and management companies keeping an account for each flat, and leaseholders who want their own copy to check against the demands they receive.

What this helps you track

• Every demand for ground rent, service charge, reserve and other charges
• What was paid against each demand, and when
• The balance on the account after every line
• The total demanded, total paid and closing balance for the year
• How much of the balance is past its due date

How to use it

1. Write the flat, leaseholder, building and year, and the opening balance brought forward from last year (a credit as a minus figure).
2. Enter each demand as it is issued, with its due date, type, reference and amount.
3. Record payments against the demand they settle, with the date paid.
4. The running balance, overdue amounts and totals are worked out in the browser and the workbook; on paper, add each demand and take off each payment.
5. At the year end, carry the closing balance to next year's ledger as its opening balance.

Formats

• Printable PDF (A4 and US Letter)
• Fillable PDF with form fields
• Fill in online, saved in your browser
• Excel / Google Sheets workbook

The printable is laid out inside a box that fits both A4 and US Letter, so the two files are identical and neither one is scaled. The fillable PDF has real form fields. The workbook uses plain formulas only — SUM, IF, COUNTIF and the like — so it opens in Excel, LibreOffice and Google Sheets without anything breaking, and every calculated cell is grey so you can see which figures it worked out.

How to print

Download the A4 or US Letter file to match the paper in your printer, open it in a PDF reader and print at 100% — not "fit to page", which shrinks the writing space. Both files leave a 14 mm margin, which clears the unprintable edge on home printers. To print the online version with your entries in it, use the Print this sheet button, which prints only the sheet and none of the page around it. More on printing.

Questions

What is the difference between ground rent and service charge?

Ground rent is a sum set by the lease. Service charge covers the running costs of the building. What is payable and when depends on the lease, so check yours; the ledger records whatever is demanded.

How is the overdue amount worked out?

For any line whose due date has passed, the unpaid part of that demand counts as overdue. It updates each day in the browser and the workbook.

How do I record a part payment?

Enter the amount actually paid on the same line as the demand. The difference stays in the balance and, once the due date passes, shows as overdue.

Can a leaseholder use this to check their account?

Yes. Keep a copy from your own demands and receipts, and compare the closing balance with any statement you are sent.