UK My Balance Sheet does not Balance

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Hi guys

I am totally newbie a full time student studying I.C.T BA(Hons) degree.

I have a assignment to hand in on Monday UK time 5pm its part of this course. It is a simple Business spread sheet that has POS point of sale , cashflow , P/L , Income Statement ,Balance sheet , Ratios & Break Even point. everything seem to work I have double check all the maths and for some reason I still can't get my Balance sheet to Balance.
I have attach my spreadsheet for anyone to use and play around with to see where I have gone wrong , I would really appreciate if you can point me to the right direction.
please
Please note all figure are made up so feel free to change modify remove , I try everything.
thanks for your support.
 

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