are they definitely nothing to do with the business? Does owner need a map of area for research or needs to travel somewhere to get supplies? Ok probably not but if thety were legitimate I'd stick in sundries. Otherwise drawings if he is a sole trader or directors loan account if he is a director. Never used VT so can't advise there, however both drawings and loan accounts are a Balance Sheet entry.
I think you need to raise the question of the legitimacy of the expenses for business use first before you can decide where it needs to go. best to speak to the owner but if he asks why you are asking, just say it is because you need to know the correct treatment in the eyes of the inland revenue in case of an investigation as you dont want them getting into trouble at worst.
does the restaurant have a van or other vehicle used for deliveries or picking up supplies? or perhaps the owner uses his own vehicle for this but uses the map and usb charger for part business and part private?
Yes some business owners do put private expenses through and usually (like you say) they need to be put either in drawings or the directors loan account which Rob has correctly stated are both balance sheet items.
Guys, Spoke to the owner and we have agreed that the expense was used for the delivery guy to find an address, so put through as an expenses - to sundries as ROb suggested.
