Cannot get correct % figure on this

I am building a spreadsheet to track fuel costs and echoing the utility companies charges, I have managed to echo the companies charges to my calculaions to within a % of a penny, for the life of me and I have tried all day I cannot get the last calculation to work, which is add on 5% VAT.

The cell in question is V11 (in red) the value is currently is £78.73 which is what the utility company also has at that point, however when the utility company adds 5% the answer they get is £82.65 and I cannot get anywhere near that.
I have tried adding *105% and +5% to the formula and a couple of other variations but none get close.

I have attached the spreadsheet + the utility bill figures.

Mmmm yes I see how you have done that and it makes sense I have been trying to do it by adding on to the end of the formula in V11 and thats what I cant get working.

Yes I now understand that, thanks for your explanation.