Start by listing your monthly income and essential outgoings, such as rent or mortgage, council tax, utilities, food and travel. Then record your flexible spending, including subscriptions, eating out and hobbies, and compare the total with your income. Set realistic limits for each category, while allowing for irregular costs such as annual insurance bills, birthdays and car repairs. Review your budget each month and adjust it; if your income does not cover essentials or debt repayments, seek free help from a charity such as StepChange or MoneyHelper.