UK Claiming household expenses through the business - in practice

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I'm dealing with the following scenario:

Limited company based at home, using one room as an office. All household expenses (telephone bill, heating, water, council tax etc) are paid by the homeowner through their personal account as normal. We have calculated a small value that we wish to claim as business expenses, and intend on putting this as an admin expense in the I&E account of the Ltd company.

In practical terms, does the business need to physically pay the value being claimed to the personal account? Because nothing is going through the bank account at present, there is a difference on the balance sheet (the value of profit for the year is not reconciling with the value of cash at bank at year end).

Essentially, the business is recognising a cost in the I&E but isnt actually 'paying' for this - how do we reconcile this?
 

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