VAT Control Account

While doing the year end stuff I have to do a Vat control account to be reviewed.

I can see the bimonthly vat returns but I don’t know exactly what to produce.

Online there is just the basic double entry advice when making a sale/purchase. There is an element of irrecoverable vat to consider.

I would appreciate any pointers on what would be generally expected to be produced in this situation.

Thanks.