Build a Sinking Fund for Irregular Expenses

The MOT, the insurance renewal, Christmas, the boiler service: none of them are surprises, yet each one lands like a financial mugging. This sets up a sinking fund system that spreads every predictable irregular cost across the year, so the money is already there when the bill arrives and nothing knocks you sideways.

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You keep getting caught out by large expenses that are not monthly (car MOT and service, annual insurance renewals, Christmas, holidays, boiler servicing) and each one feels like a financial emergency even though it was entirely predictable. Your monthly take-home is approximately [income].
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<task>
**Set up a sinking fund system** that eliminates predictable financial surprises:
1. List every predictable irregular expense in the next 12 months with its approximate cost and timing
2. Calculate a monthly contribution for each to have the money ready in time
3. Decide whether to use one fund or separate labelled pots (pros and cons of each)
4. Recommend the right type of account for each sinking fund (easy access, notice, fixed)
5. Design a 10-minute quarterly review to catch new expenses before they ambush you
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<output_format>
- Irregular expenses table: Item | Estimated cost | Month due | Monthly contribution needed
- Total monthly sinking fund contribution
- One pot vs multiple pots recommendation
- Account type guidance
- Quarterly review checklist (5 questions)
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