how to adjust accruals if over estimated on company tax return?

On my financial statement for end of year company tax return (prepared by an accountant) there is an estimated accrual figure for accountancy fees for preparing end of year tax.

I want to file my own annual tax return via the HMRC online account this year as I can’t afford the accountancy fee being charged to prepare a return for a total of 7 invoices (the company is making a loss and is a micro limited company).

So this is what was recorded for the year ended 31 March 2019 under creditors: amounts falling due within one year

                                2019
 
Trade creditors                 767
Accruals and deferred income    500
Directors loan account          14712
                                -----   
                                15979

When I complete the same for the year ended 31 March 2020 I leave the accruals figure blank as no accountancy fee is expected to be charged, however the balance sheet then doesn’t balance.

How do I record the adjustment on the financial statement to balance the sheet?

Any help appreciated.