Stephen, thank you fo ryour prompt reply..
You have not stated whether there is any called up share capital...
I would be inclined to file abbreviated balance sheet at Companies House instead of micro-entity accounts (my preference as a professional).
Your entries to reflect movement on bank account should be as follows:
Monies put into bank account to pay for maintenance bills should be
Dr - bank account in current assets
Cr - maintenance charges control account within creditors due within one year
Settlement of maintenace bills would result in
Dr - maintenance charges control account within creditors
Cr - bank account
equal and opposite entries to complete double entry.
Any monies left in the bank account would balance with amount sitting in maintenance charges control account.
I hope this is helpful and answers your question.
If you have any other questions, please ask me before you rate my service – I’ll be happy to respond.