Accruals & VAT

My company year end is 31st March 2006.
I have posted two invoices in April 2006. The figures are as follows:

Net £2218.41 Debit Expense
VAT £362.90 Debit VAT A/c
Gross £2581.31 Credit Creditors

Net £276.89 Debit Expense
VAT £48.48 Debit VAT A/c
Gross £325.37 Credit Creditors

The above invoices are to be accrued at 31st March 2006.

The journal I have done is:

Debit Expense £2218.41
Debit Expense £276.89
Credit Accruals £2495.30

Do I accrual VAT as well? (Silly question I know!!)

Please let me know how you would do it?

Many thanks,
Brian D