vat debtor end year query

System

hi sorry for the duplication if anyone is reading this again, have posted it on the students forum but only had one answer which didnt help, so thought i would try on here. i passed aat last summer and know deep down i know the answer to this but the longer i look the more i cant??? ( it is for my own year end figures)

to work out end year vat debtor for bal sheet:

get diff figures with each method i use and am just in such a block now i give in!!

do i do like a mini vat return and work out input/output and what the debtor would be ( yep said debtor as vat owes me )

or do as follows
open debtor (closing debtor figure from last year) debit
vat on sales thru year ( taken from cashbook totals) credit
vat on purch thru year ( taken from cashbook)
debit
vat reclaimed through year credit

vat on creditors ( vat from creditors that owe at end year) credit
vat on opening creditors ( i assume the figure to use
here is the one from creditors from last year? ) debit
closing debtor ( this should be the balancing figure??) debit

sory cant line figures up (tried) so just put debit and credit,
if i do this i get a lot lower amount!!

please help this block.
thank you
have a good bank holiday!!