Thought of a problem in doing my SOA on average over 2 yrs i have gambled about £142 a month though i have stopped for 2 months will i need to show on my SOA that i have £142 a month available
It depends on how you got the £142 a month. If as a result of gambling this money you had to use credit to pay for general living expenses, then this is not available money.
On your SOA you just need to show what income you have and what your general outgoings are. If it transpires that you do have a surplus then you may have to pay an IPA.