{
  "version": 2,
  "currency": "GBP",
  "items": [
    {
      "id": "jacket",
      "sku": "JACKET-001",
      "name": "Denim jacket",
      "listings": [
        "eBay",
        "Vinted"
      ],
      "boughtOn": "2026-08-01",
      "costPence": 1200,
      "lotId": "business-lot-001"
    },
    {
      "id": "shoes",
      "sku": "SHOES-002",
      "name": "Leather shoes",
      "listings": [
        "Depop",
        "eBay"
      ],
      "boughtOn": "2026-08-01",
      "costPence": 800,
      "lotId": "business-lot-001"
    },
    {
      "id": "shirt",
      "sku": "SHIRT-003",
      "name": "Cotton shirt",
      "listings": [
        "Depop",
        "Vinted"
      ],
      "boughtOn": "2026-08-01",
      "costPence": 500,
      "lotId": "business-lot-001"
    },
    {
      "id": "camera",
      "sku": "CAMERA-004",
      "name": "Compact camera",
      "boughtOn": "2026-08-05",
      "costPence": 4000,
      "listings": [
        "eBay"
      ],
      "notes": "Fictional purchased stock. Tested before sale."
    },
    {
      "id": "scarf",
      "sku": "SCARF-005",
      "name": "Vintage scarf",
      "boughtOn": "2026-08-10",
      "costPence": null,
      "listings": [
        "Vinted"
      ],
      "notes": "Fictional missing receipt: cost is unknown, not zero."
    },
    {
      "id": "knit",
      "sku": "KNIT-006",
      "name": "Wool jumper",
      "boughtOn": "2026-08-12",
      "costPence": 700,
      "listings": [
        "Vinted",
        "Depop"
      ],
      "notes": "Fictional unsold stock. Its cost ties up cash but is not a sold-item expense."
    }
  ],
  "lots": [
    {
      "id": "business-lot-001",
      "date": "2026-08-01",
      "label": "Fictional charity-shop clothing lot",
      "totalPence": 2500,
      "allocations": [
        {
          "itemId": "jacket",
          "amountPence": 1200
        },
        {
          "itemId": "shoes",
          "amountPence": 800
        },
        {
          "itemId": "shirt",
          "amountPence": 500
        }
      ]
    }
  ],
  "sales": [
    {
      "id": "jacket-first-sale",
      "date": "2026-09-02",
      "platform": "eBay",
      "items": [
        {
          "itemId": "jacket",
          "grossPence": 3000
        }
      ],
      "shippingIncomePence": 300,
      "feesPence": 400,
      "postagePence": 350,
      "otherPence": 50
    },
    {
      "id": "camera-sale",
      "date": "2026-09-08",
      "platform": "eBay",
      "items": [
        {
          "itemId": "camera",
          "grossPence": 6500
        }
      ],
      "shippingIncomePence": 500,
      "feesPence": 800,
      "postagePence": 600,
      "otherPence": 100
    },
    {
      "id": "jacket-resale",
      "date": "2026-09-12",
      "platform": "Vinted",
      "items": [
        {
          "itemId": "jacket",
          "grossPence": 2800
        }
      ],
      "shippingIncomePence": 0,
      "feesPence": 0,
      "postagePence": 0,
      "otherPence": 0
    },
    {
      "id": "clothing-bundle-sale",
      "date": "2026-09-15",
      "platform": "Depop",
      "items": [
        {
          "itemId": "shoes",
          "grossPence": 2000
        },
        {
          "itemId": "shirt",
          "grossPence": 1500
        }
      ],
      "shippingIncomePence": 400,
      "feesPence": 450,
      "postagePence": 450,
      "otherPence": 50
    }
  ],
  "returns": [
    {
      "id": "jacket-return",
      "saleId": "jacket-first-sale",
      "itemId": "jacket",
      "date": "2026-09-06",
      "refundPence": 3300,
      "feeCreditPence": 300,
      "returnPostagePence": 350,
      "restock": true,
      "reason": "Fictional full refund; inspected and returned to stock."
    }
  ],
  "expenses": [
    {
      "id": "expense-storage",
      "date": "2026-09-01",
      "category": "Storage",
      "amountPence": 1800,
      "note": "Fictional storage charge; separate from purchases and order costs."
    },
    {
      "id": "expense-supplies",
      "date": "2026-09-03",
      "category": "Packaging",
      "amountPence": 700,
      "note": "Fictional general packaging purchase; not already entered against a sale."
    },
    {
      "id": "expense-tools",
      "date": "2026-09-10",
      "category": "Software",
      "amountPence": 900,
      "note": "Fictional monthly listing tool."
    }
  ]
}