{
  "title": "English (UK) social content calendar spreadsheet for nonprofits",
  "description": "Ledger, budget, and cash view for expense, income, and accounting workflows.",
  "audience": "Finance owner and operators",
  "sheets": [
    {
      "name": "Ledger",
      "purpose": "Track every income and expense entry in one sortable ledger.",
      "columns": [
        {
          "key": "date",
          "label": "Date",
          "width": 14
        },
        {
          "key": "category",
          "label": "Category",
          "width": 18
        },
        {
          "key": "type",
          "label": "Type",
          "width": 12
        },
        {
          "key": "item",
          "label": "Item",
          "width": 30
        },
        {
          "key": "method",
          "label": "Method",
          "width": 18
        },
        {
          "key": "amount",
          "label": "Amount",
          "width": 14
        },
        {
          "key": "owner",
          "label": "Owner",
          "width": 14
        },
        {
          "key": "status",
          "label": "Status",
          "width": 14
        }
      ],
      "rows": [
        {
          "date": "2026-03-01",
          "category": "Sales",
          "type": "Income",
          "item": "Project kickoff payment",
          "method": "Bank transfer",
          "amount": 18000,
          "owner": "Sales",
          "status": "Cleared"
        },
        {
          "date": "2026-03-02",
          "category": "Tools",
          "type": "Expense",
          "item": "AI tooling subscription",
          "method": "Card",
          "amount": 980,
          "owner": "Ops",
          "status": "Paid"
        },
        {
          "date": "2026-03-04",
          "category": "Payroll",
          "type": "Expense",
          "item": "Contract editor payout",
          "method": "Bank transfer",
          "amount": 4200,
          "owner": "Finance",
          "status": "Scheduled"
        },
        {
          "date": "2026-03-05",
          "category": "Consulting",
          "type": "Income",
          "item": "Retainer invoice",
          "method": "Wire",
          "amount": 8500,
          "owner": "Founder",
          "status": "Pending"
        }
      ]
    },
    {
      "name": "Budget",
      "purpose": "Compare planned budget against actual posted ledger amounts.",
      "columns": [
        {
          "key": "category",
          "label": "Category",
          "width": 18
        },
        {
          "key": "planned",
          "label": "Planned",
          "width": 14
        },
        {
          "key": "actual",
          "label": "Actual",
          "width": 14
        },
        {
          "key": "gap",
          "label": "Gap",
          "width": 14
        },
        {
          "key": "note",
          "label": "Note",
          "width": 26
        }
      ],
      "rows": [
        {
          "category": "Sales",
          "planned": 30000,
          "actual": "=SUMIF(Ledger!B5:B8,A5,Ledger!F5:F8)",
          "gap": "=B5-C5",
          "note": "Revenue target"
        },
        {
          "category": "Tools",
          "planned": 1500,
          "actual": "=SUMIF(Ledger!B5:B8,A6,Ledger!F5:F8)",
          "gap": "=B6-C6",
          "note": "Software and infra"
        },
        {
          "category": "Payroll",
          "planned": 6000,
          "actual": "=SUMIF(Ledger!B5:B8,A7,Ledger!F5:F8)",
          "gap": "=B7-C7",
          "note": "Contractor payouts"
        },
        {
          "category": "Consulting",
          "planned": 12000,
          "actual": "=SUMIF(Ledger!B5:B8,A8,Ledger!F5:F8)",
          "gap": "=B8-C8",
          "note": "Service income"
        }
      ]
    },
    {
      "name": "Summary",
      "purpose": "Use this as the top-line finance view for revenue, expense, and pending cash.",
      "columns": [
        {
          "key": "metric",
          "label": "Metric",
          "width": 26
        },
        {
          "key": "value",
          "label": "Value",
          "width": 18
        },
        {
          "key": "notes",
          "label": "Notes",
          "width": 34
        }
      ],
      "rows": [
        {
          "metric": "Total income",
          "value": "=SUMIF(Ledger!C5:C8,\"Income\",Ledger!F5:F8)",
          "notes": "Booked inflow"
        },
        {
          "metric": "Total expense",
          "value": "=SUMIF(Ledger!C5:C8,\"Expense\",Ledger!F5:F8)",
          "notes": "Booked outflow"
        },
        {
          "metric": "Net cashflow",
          "value": "=B5-B6",
          "notes": "Income minus expense"
        },
        {
          "metric": "Pending receivables",
          "value": "=SUMIF(Ledger!H5:H8,\"Pending\",Ledger!F5:F8)",
          "notes": "Follow up on unpaid items"
        }
      ]
    }
  ]
}