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Please can you advise?

If you pay an invoice/make a business purchase with a commercial credit card do you log this expenditure on the date that the invoice/receipt was paid? I have made purchases on my commercial card for various items but have not paid it off of the credit card straight away. For example if I made a £100 purchase on 5th July on my credit card I have receipt for that item dated 5th July and of course it shows on my commercial card statement as such. I then only make a minimum payment of £5 on my commercial card from my business bank account for a couple of months before clearing the card balance, so in effect the money for the purchase hasn’t left my business account until a couple of months later. I’m confused as to when expenditure made on a commercial credit card should be logged for tax purposes as given the above scenario it can fall into the subsequent tax year. My commercial card and business bank account are under the same trading name and with the same bank. Sorry if this is a really silly question but I just don’t want to get it wrong. Thank you in anticipation.