Cost of getting a/c's done

My friend has been a sole trader doing his own vat returns for the last 3 years. As he is now going for a mortgage he needs 2 years of audited a/cs - approximately how much will an accountant/auditor charge for this given that he has most of the information to hand and up to date already

Also for this year if he was to get them to do his vat returns and yearly accounts approx. how much for that?

His turnover would be roughly 120K per annum

Its impossible to give a meaningful estimate without knowing the type of business, the volume & complexity of transactions, the quality of the books and records, his general tax compliance record and whether or not his tax affairs are in arrears (as they may be if he has been trading for 3 years without producing accounts).

There are approx 15 Supplier Invoices per month (10 from the same supplier), 4 lodgements, he has journals showing Sales, Purchases and Lodgements seperately for each period,

Business is related to the construction industry, vat liability has been paid up to date.