Greater retained profits than cash in bank?

[jamesbrown]

Could me being think but when you say since you've been inside 95% etc... you aren't referring to the inside money you've earned are you? How can there be profit, expenses and corp tax on inside income?

The OP is talking about the old (and now mostly redundant rule) whereby you can subtract 5% of the invoice before making the deemed payment. This disappeared in the public sector first, then the private sector in April '21, except for small clients and fully overseas supply chains (Chapter 8), where it's still available. So, yeah, you can have a profit subject to CT in that context.