Aged Debtors Report Template

A free aged debtors spreadsheet. List each unpaid invoice with its dates and value, set the report date, and it works out what is outstanding, how many days each invoice is overdue, and which ageing band it sits in: current, 1 to 30, 31 to 60, 61 to 90 or over 90 days. The summary sheet totals each customer, shows their share of the ledger, and flags the two things an invoice finance provider checks first: invoices past an age limit and customers who make up too much of the book. No email needed to download.

What goes in each column

You type in seven things per invoice; the rest calculates. Enter values gross, including VAT, because that is the amount your customer owes and the figure your sales ledger holds.

• Customer, invoice number, invoice date, due date, invoice value: straight from the invoice.
• Paid or credited: any part payment or credit note against that invoice.
• Disputed: Y if the customer is querying it. Funders usually exclude disputed invoices, so they are totalled separately.
• Outstanding = invoice value minus paid or credited.
• Days overdue = report date minus due date, never below zero. This sets the ageing band.
• Days from invoice = report date minus invoice date. This is the age many invoice finance agreements use for eligibility.
• Over age limit = Yes when days from invoice is past the limit on the Settings sheet.

Where a contract sets no payment date, the late payment legislation treats a business-to-business invoice as late 30 days after the customer receives the invoice or you deliver, whichever is later (GOV.UK). Use that date as the due date for customers you have no agreed terms with.

Worked example

Five customers, eleven unpaid invoices, aged to 31 Aug 2026. The customers and figures are invented to show how the template behaves, and they are the example rows in the download. The settings are an age limit of 90 days from invoice date and a concentration limit of 25% of the ledger, both example figures, not any provider's terms.

### Worked example: unpaid invoices aged to 31 Aug 2026

| Customer | Invoice | Invoice date | Due date | Outstanding | Days from invoice | Days overdue | Band | Over 90-day limit | Disputed |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Customer A | INV-1041 | 10 Aug 2026 | 9 Sept 2026 | £12,000 | 21 | 0 | Current | No |  |
| Customer A | INV-1032 | 15 Jul 2026 | 14 Aug 2026 | £9,500 | 47 | 17 | 1 to 30 days | No |  |
| Customer A | INV-1019 | 12 Jun 2026 | 12 Jul 2026 | £5,000 | 80 | 50 | 31 to 60 days | No |  |
| Customer B | INV-1044 | 20 Aug 2026 | 19 Sept 2026 | £4,200 | 11 | 0 | Current | No |  |
| Customer B | INV-1027 | 1 Jul 2026 | 31 Jul 2026 | £3,600 | 61 | 31 | 31 to 60 days | No |  |
| Customer C | INV-1038 | 3 Aug 2026 | 2 Sept 2026 | £5,100 | 28 | 0 | Current | No |  |
| Customer C | INV-1008 | 30 Apr 2026 | 30 May 2026 | £6,400 | 123 | 93 | Over 90 days | Yes | Yes |
| Customer D | INV-1035 | 24 Jul 2026 | 22 Sept 2026 | £15,000 | 38 | 0 | Current | No |  |
| Customer D | INV-1012 | 20 May 2026 | 19 Jul 2026 | £7,800 | 103 | 43 | 31 to 60 days | Yes |  |
| Customer E | INV-1040 | 7 Aug 2026 | 6 Sept 2026 | £2,300 | 24 | 0 | Current | No |  |
| Customer E | INV-1015 | 29 May 2026 | 28 Jun 2026 | £1,900 | 94 | 64 | 61 to 90 days | Yes |  |

Illustrative invented ledger. Customer A's INV-1019 is part paid; Customer D trades on 60-day terms, the others on 30.

### Worked example: summary by customer, £72,800 outstanding

| Customer | Outstanding | Current | 1 to 30 days | 31 to 60 days | 61 to 90 days | Over 90 days | Share of ledger | Cross-age flag |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Customer A | £26,500 | £12,000 | £9,500 | £5,000 | £0 | £0 | 36.4% | No |
| Customer B | £7,800 | £4,200 | £0 | £3,600 | £0 | £0 | 10.7% | No |
| Customer C | £11,500 | £5,100 | £0 | £0 | £0 | £6,400 | 15.8% | Yes |
| Customer D | £22,800 | £15,000 | £0 | £7,800 | £0 | £0 | 31.3% | Yes |
| Customer E | £4,200 | £2,300 | £0 | £0 | £1,900 | £0 | 5.8% | Yes |
| Total | £72,800 | £38,600 | £9,500 | £16,400 | £1,900 | £6,400 | 100.0% |  |
| Share of ledger | 100.0% | 53.0% | 13.0% | 22.5% | 2.6% | 8.8% |  |  |

Source: Market Invoice aged debtors template

Computed from the invoice table above by the same logic as the workbook formulas. Ageing bands are days past the due date.

What the example shows

• Most of the book is fine, and that is not the whole story. £38,600 of the £72,800 ledger (53.0%) is not yet due. Only £6,400 is more than 90 days overdue, and that one invoice is disputed.
• Age from the invoice date catches more than age from the due date. Customer D's INV-1012 is only 43 days overdue on its 60-day terms, but it is 103 days from invoice, past the example limit. Measured from the invoice date, as many facilities do, 3 customers carry at least one over-age invoice: Customer C, Customer D, Customer E.
• A cross-age rule can take out good invoices too. Under a facility that treats a customer's whole balance as ineligible once any invoice is over age, the flagged customers put £38,500 at risk, not just the £16,100 that is actually over age. For Customer D that means £15,000 of invoices that are not even due yet. Our note on the cross-age debtor rule explains how these rules are worded.
• Concentration shows up in the share column. Customer A makes up 36.4% of the ledger and Customer D 31.3%, both above the example 25% limit. A funder with a limit like that would typically fund each of them only up to the limit. Run your top customers through the debtor concentration checker to see how that plays out.

Using the report to get paid

Run it monthly at least, the same day each month, and work the right-hand columns first. Anything in 31 to 60 needs a phone call, not another email. By 61 to 90 it is worth sending a statement of account with the ageing on it and, if nothing moves, a letter before action.

On business-to-business invoices you can also claim statutory interest at 8% above the Bank of England base rate, which is 11.75% while base rate is 3.75% (GOV.UK). The late payment interest calculator works out the amount for a single invoice from the days-overdue figure this template gives you.

Using the report with invoice finance

If you use factoring or invoice discounting, the aged debtors report is the document your funder works from. They take off disputed invoices, invoices past their age limit and any balance above a customer's concentration limit, then apply the advance rate to what is left. The borrowing base calculator runs that sum, and our guide to filing an aged debtor report covers how often funders want it and the mistakes that hold up drawdowns.

Your funder's report will normally come from your accounting software, because it has to reconcile to the sales ledger control account. The template is still useful alongside it: to check the export before you send it, to see the effect of an age limit or concentration limit before you sign a facility, or to run the numbers when you are checking whether you are eligible at all.

Companion templates and tools

• Statement of account template: the per-customer view of the same balances, to send to the customer.
• Debtor concentration checker: what your top customers' shares mean for funding.
• Borrowing base calculator: turns an aged ledger into funded availability.
• What is an aged debtor report?: the short answer, for anyone new to it.