Difference between expenses recorded and paid for:
Dividends are calculated from your "Net Profit".
The "Net Profit" is reduced by expenses recorded, not expenses actually paid for.
For instance, you might record the purchase of a filing cabinet for the office at £500, however, you don’t pay for a further month.
Your Dividend will be lower than your bank balance by £500 until the money for the filing cabinet comes out of your bank account.
n a similar way, if you pay for an expense using a company credit card there will sometimes be a significant delay between the expense being incurred and being paid.