UK year end accounts - reporting standards for foreign currency accounts

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Hi there,

I am a small UK based business and last year I had some dealings in euros ( basics, invoices + payments)

At the beginning of the year I had a balance of X then throughout the year I had invoices and payments.

I am unsure which date I need to use to re-evaluate the euros figures back to the reporting currency ie GBP.

1 - Do I need to re-evaluate my opening balance ? if so, with the FX rate as of 1st of April ?
2- Invoices and payments throughout the year ? Spot rate of the day the transaction took place ?
3- Closing balance ? Statement date ( my statement for example was issued on the 27th feb) or closing year end balance 31st March ?

And finally, what is the appropriate manner to calculate the fx loss or gain ?

Many thanks for your help !
 

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