Hotel VAT - second opinion please!

Hi everyone, I'm just after people's thoughts on this one. I have just taken over a hotel client who is really behind on everything including their VAT, no return since April. For now I'm doing the bookkeeping and VAT with a view to taking over the accounts as well after the current year because the old accountant is changing a lot of stuff around so I figured let him sort it and I'll take over once it's all done, as that's what the clients want's too.

The previous returns have all been done on the cash basis and it's been that way for years, at the moment it will have to stay like that because the old business is ending and company being formed but I don't know the cut off point yet (am going to speak to the old accountant just as soon as he returns one of my calls!). I assume the company will move to accruals basis and we'll have a cross over period.

My question however (sorry need to give some background!) relates to all the outstanding invoices which have not been paid in the period before the old business ends, but would be included if it was on accruals basis. They relate to that business and will be paid by it eventually, but they haven't been yet hence won't get included on the return which is late. Would everyone just carry on as it is and just put everything on as it's paid which will mean a large least sole trader return?

Sorry, I've kind of gone a bit here, hopefully you know what I'm talking about, it's spilled out as it is in my head!

Thanks