Starting a new business, what books and records do I need to keep?

Starting a new business, what books and records do I need to keep?
Added (1). My main question is do my 'books' need to be a book in the form of old style ledger or can they be a spreadsheet?
At some point these accounts will be needed to support a mortgage renewal also so will need to be audited, not entirely sure what that entails at present either!

Thanks in advance for any pointers!

Sarah

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