Problems with form 11 adjustment section

I am trying to fill out Form 11 and am confused about the adjustment section of the form. Previously in our very small business we charged only a fraction of our light and heat, telephone etc to the business, and similarly for the use of one room in the house. Now if I put the 3/4 that we don't charge say for telephone, to the business here it will give a wrong impression, and if I put the whole bill in the accounts it would produce a loss in the net profit. Similarly for motoring expenses if I put a figure here it will assume that this is a benefit in kind when in fact we only charged for couriers for items to be delivered. Am I reading it all wrong in my thinking that this adjustment section is for personal use from the business when in fact in our small operation it is the other way around. Someone told me that putting nothing there means that you are treated with suspicion and may be audited unnecessarily as we have always been honest.I would appreciate any help as i have scoured the Revenue site and did searches and cannot find specific advice for this section. Della

I have resolved this question myself by discussion with the Revenue. The adjustment sections are only for businesses where the owners had expenses that remained in the expenses deductions from profits where they shouldn't have been (e.g. use of mobile, car, heating) , and not about the division of actual expenses between business and private use of a single bill. If no costs were included in the deductible expenses that related to the private use element then no entry is required. Della