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Balance sheet & cash

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Month-end Sep-26Xero trial balancesGBP; foreign entities at closing rateXero
Cash and bank
£2.68m
▼ −£534k since May-26
Receivables and advances
£678k
£43k since May-26
Net assets (simple sum)
£3.16m
−£409k since May-26
Intercompany mismatch
£1.3k
Should be zero

Balance sheet by entity

GBP thousands · assets positive, liabilities negative · click any figure

May-26Jun-26Jul-26Aug-26Sep-26
Sep-26NWESNWHLNWUKGroupGroup Δ
Cash and bank264.085.02,331.22,680.2−533.8
Receivables and advances161.60.0516.0677.642.8
Other current assets0.00.0102.0102.060.0
Fixed and intangible assets−16.50.083.066.5−9.1
Investments0.0500.00.0500.00.0
Intercompany balances−67.0−25.093.31.30.0
Current liabilities−69.40.0−372.8−442.2−9.0
Funding and long-term liabilities0.00.0−430.0−430.040.0
Net assets272.8560.02,322.63,155.4−409.1
Equity brought forward−120.1590.23,354.13,824.1105.4
Current-year result392.9−30.2−1,031.5−668.7−514.5

Group is a simple sum: intercompany is left in so any mismatch shows, and investments in subsidiaries aren't eliminated.

Cash and receivables

Group · month-end

Cash and bankReceivables and advancesFunding and long-term liabilities

Balance sheet by month

GBP thousands · group, simple sum · each month end, from the one before the year · assets positive, liabilities negative · click any figure

GroupNWESNWHLNWUK
Month endApr-26May-26Jun-26Jul-26Aug-26Sep-26Since Apr-26
Cash and bank3,309.33,214.03,107.52,974.12,823.02,680.2−629.1
Receivables and advances624.6634.8645.2655.8666.6677.653.0
Other current assets42.042.042.042.042.0102.060.0
Fixed and intangible assets77.975.673.471.168.866.5−11.4
Investments500.0500.0500.0500.0500.0500.00.0
Intercompany balances1.31.31.31.31.31.30.0
Current liabilities−430.6−433.2−432.6−431.5−433.4−442.2−11.6
Funding and long-term liabilities−480.0−470.0−460.0−450.0−440.0−430.050.0
Net assets3,644.43,564.53,476.83,362.73,228.43,155.4−489.0
Equity brought forward5,620.63,718.73,777.43,794.03,758.93,824.1105.4
Current-year result−1,976.3−154.2−300.6−431.2−530.6−668.7−514.5

Net assets equal equity brought forward plus the current-year result. Last year's result moves into equity at the year end, so their change runs from May-26. Balances in other currencies are at each month end's closing rate.

Cash flow by month

GBP thousands · group, simple sum · the month's result, then what the balance sheet moved · inflows positive · click any figure

GroupNWESNWHLNWUK
MonthMay-26Jun-26Jul-26Aug-26Sep-26Year to date
Opening cash3,309.33,214.03,107.52,974.12,823.03,309.3
Result for the month−144.5−146.2−130.8−99.9−139.2−660.7
Add back depreciation and amortisation9.09.09.09.09.045.0
Receivables and advances−10.6−10.6−10.6−10.6−10.6−52.8
Other current assets0.00.00.00.0−60.0−60.0
Current liabilities (payables, accruals, tax)2.8−0.6−1.11.78.611.4
Cash from operations−143.3−148.4−133.4−99.7−192.2−717.0
Fixed and intangible assets−6.7−6.7−6.7−6.7−6.7−33.6
Investments0.00.00.00.00.00.0
Funding and long-term liabilities−10.0−10.0−10.0−10.0−10.0−50.0
Intercompany−0.1−0.1−0.1−0.1−0.1−0.7
Equity, FX and other64.958.816.8−34.466.2172.3
Change in cash−95.2−106.5−133.4−151.1−142.8−629.1
Closing cash3,214.03,107.52,974.12,823.02,680.22,680.2

Working capital, assets and funding are each section's movement on the balance sheet, so the months add up to the real change in cash. Equity, FX and other holds equity movements and the revaluation of balances in other currencies.

Debtor and creditor days by month

group, simple sum · how long customers take to pay and how long we take to pay suppliers, at each month end · GBP thousands · click any figure

GroupNWESNWHLNWUK
Month endMay-26Jun-26Jul-26Aug-26Sep-26
Customer receivables634.8645.2655.8666.6677.6
Revenue a month702.6705.9716.1724.1734.6
Debtor days2727272828
Supplier payables−289.9−291.9−293.9−296.0−298.2
Direct and other operating costs a month−266.5−251.1−254.8−245.1−266.9
Creditor days3335353634

Debtor days 28 at Sep-26, up 1 on Jun-26. Creditor days 34 at Sep-26, down 1 on Jun-26. Days are the month-end balance over the average month of the last 3 months with figures, times 30, so a growing business can carry more receivables without the days rising. Intercompany stays out. A dash means no balance or no run-rate to go on.

Cash forecast to Apr-27 (indicative)

GBP thousands · group, simple sum · the best guess from Sep-26 month-end cash · inflows positive · how it's built

MonthOct-26Nov-26Dec-26Jan-27Feb-27Mar-27Apr-27To year end
Opening cash2,680.22,563.12,415.82,304.32,208.52,122.22,045.72,680.2
Result (best guess)−135.1−115.5−99.1−89.6−79.9−70.1−60.2−649.4
Add back depreciation and amortisation9.09.09.09.09.09.09.063.0
Receivables−27.2−39.0−17.3−10.2−10.3−10.4−10.5−124.8
Supplier payables43.04.82.71.61.61.61.657.0
Capex−6.7−6.7−6.7−6.7−6.7−6.7−6.7−47.0
Net movement−117.0−147.4−111.5−95.8−86.2−76.5−66.7−701.2
Closing cash2,563.12,415.82,304.32,208.52,122.22,045.71,979.01,979.0

Lowest month end £1.98m in Apr-27. Indicative: it moves with the best guess and leaves out funding, intercompany, VAT timing and FX.

Balance sheet forecast to Apr-27 (indicative)

GBP thousands · group, simple sum · each month end the cash forecast implies · assets positive, liabilities negative · how it's built

Month endSep-26 actualOct-26Nov-26Dec-26Jan-27Feb-27Mar-27Apr-27
Cash and bank2,680.22,563.12,415.82,304.32,208.52,122.22,045.71,979.0
Receivables and advances677.6704.9743.8761.1771.3781.5791.9802.4
Other current assets102.0102.0102.0102.0102.0102.0102.0102.0
Fixed and intangible assets66.564.261.959.757.455.152.850.5
Investments500.0500.0500.0500.0500.0500.0500.0500.0
Intercompany balances1.31.31.31.31.31.31.31.3
Current liabilities−442.2−485.2−490.0−492.7−494.3−495.9−497.5−499.1
Funding and long-term liabilities−430.0−430.0−430.0−430.0−430.0−430.0−430.0−430.0
Net assets3,155.43,020.22,904.82,805.62,716.12,636.22,566.12,506.0
Equity brought forward3,824.13,824.13,824.13,824.13,824.13,824.13,824.13,824.1
Current-year result−668.7−803.9−919.3−1,018.5−1,108.0−1,187.9−1,258.0−1,318.1

Indicative: it moves with the best guess and the cash forecast above, and holds funding, intercompany, other current assets and FX where they were at Sep-26. Follows the entity picked on the cash flow.

Cash over the next 12 months (indicative)

GBP thousands · group, simple sum · the best guess from Sep-26 month-end cash · 7 months of this year, then 5 of the next (shaded) · inflows positive · how it's built

MonthOct-26Nov-26Dec-26Jan-27Feb-27Mar-27Apr-27May-27Jun-27Jul-27Aug-27Sep-2712 months
Opening cash2,680.22,563.12,415.82,304.32,208.52,122.22,045.71,979.01,922.21,875.41,838.71,812.42,680.2
Result (best guess)−135.1−115.5−99.1−89.6−79.9−70.1−60.2−50.1−40.0−29.8−19.4−9.0−797.7
Depreciation, working capital and capex18.1−31.9−12.3−6.3−6.4−6.5−6.6−6.7−6.8−6.9−7.0−7.1−86.2
Net movement−117.0−147.4−111.5−95.8−86.2−76.5−66.7−56.8−46.8−36.6−26.4−16.0−883.8
Closing cash2,563.12,415.82,304.32,208.52,122.22,045.71,979.01,922.21,875.41,838.71,812.41,796.31,796.3

Cash stays above zero for the next 12 months on the best guess. Lowest month end £1.80m in Sep-27. £1.80m at Sep-27, down £884k on Sep-26. Indicative: it leaves out funding, intercompany, VAT timing and FX.

13 weeks from 1 Oct (indicative)

GBP thousands · from Sep-26 month-end cash, receivables and payables, then the last 3 months' run-rate · how it's built

Week from1 Oct8 Oct15 Oct22 Oct29 Oct5 Nov12 Nov19 Nov26 Nov3 Dec10 Dec17 Dec24 Dec
Receipts520.50.00.00.0326.7169.5169.5169.5169.5169.5169.5169.5169.5
Supplier payments−298.20.00.00.00.0−61.6−61.6−61.6−61.6−61.6−61.6−61.6−61.6
Payroll–––−523.5–––−523.5––––−523.5
PAYE and NI–––−56.5–––−56.5–––−56.5–
Net movement222.30.00.0−580.0326.7107.9107.9−472.1107.9107.9107.951.4−415.6
Closing cash2,902.52,902.52,902.52,322.52,649.22,757.12,865.02,392.92,500.92,608.82,716.72,768.12,352.6

Lowest point £2.32m in the week from 22 Oct. A run-rate view, not a forecast: it doesn't yet read invoice due dates from Xero.

Each entity on its own

GBP thousands · each entity's 13 weeks on its own cash, receivables, payables and last 3 months' pace · click an entity for its weeks

EntityOpening cashLowest closing cashWeek of the lowCash at week 13
NWES264.0264.0Opening520.4
NWHL85.067.024 Dec67.0
NWUK2,331.21,724.224 Dec1,724.2

Intercompany funding is left out and recharges sit in the pace, so an entity funded by the group can look shorter of cash than it is. Entities whose month end hasn't synced are left out.

Intercompany matrix

Each pair should net to zero · difference at each month-end, £

PairMay-26Jun-26Jul-26Aug-26Sep-26Status
NWUK630 ↔ NWES83000000✓ Nets
NWUK631 ↔ NWHL8311,2501,2501,2501,2501,250⚠ Off