None !

This means that you don’t keep books at all.

If all your transactions are through your bank account, then you can just give your bank statements and cheque book stubs to your accountant. An accountant such as David Porthouse & Co will scan your bank statements using optical character recognition, and then add information from your cheque book stubs using a super-autocomplete system. This all happens very quickly.

You cannot compete against all this new technology, so why bother?  Not keeping books at all is a sensible option if all you have are bank transactions. Just keep all your bank statements together, possibly in a folder provided by your bank. Make sure the neat handwriting on your cheque book stubs is easy to read, and you have done everything you need to do.

This is a moral and responsible way to keep records if you do not have any cash or VAT transactions, and many small businesses can benefit from the time saved.