Critical
0
⛔ Critical
Warning
6
⚠ Warning
Watch
8
ℹ Watch
Handled
0
✓ Handled
Passed
24
✓ Passed
Checks by area
Open findings first; passed checks fold away under each area. Click an amount to see what's behind it
Ledger complete
⚠ 8 openJournals, suspense, accruals, depreciation, intercompany and balance-sheet movements⚠ Warning
Doubtful debt provision swings EBITDA
NWUK 463 by month: −£18k · £24k · −£6.0k · £3.0k · −£9.0k.
Rule: Provision movements under £20k a month, or explained · NWUK
⚠ Warning
Intercompany NWUK ↔ NWHL doesn't net to zero
NWUK 631 against NWHL 831 at Sep-26.
Rule: Every intercompany pair nets to zero after FX · NWUKNWHL
⚠ Warning
1 suspense or clearing account holds a balance at Sep-26
NWUK 840 Suspense: −£3.4k
Rule: Suspense, clearing and unallocated accounts hold under £1k at the month end · NWUK
ℹ Watch
One-off: Legal fees (461)
Jun-26: −£48k against a typical £1.4k a month.
Rule: Month over £7k and 2.5× the account's typical month · NWUK
ℹ Watch
One-off: Insurance (455)
Sep-26: −£26k against a typical £2.0k a month.
Rule: Month over £7k and 2.5× the account's typical month · NWUK
ℹ Watch
One-off: Doubtful debt provision (463)
Jun-26: £24k against a typical £7.5k a month.
Rule: Month over £7k and 2.5× the account's typical month · NWUK
ℹ Watch
Balance-sheet jump: Prepayments (620)
NWUK: moved £60k in Sep-26 against a typical £0 a month. Check the postings behind it before the close.
Rule: Month's movement over £25k and 4× the account's typical movement · NWUK
ℹ Watch
NWUK's depreciation charge doesn't match the asset accounts in Sep-26
NWUK: P&L charge −£9.0k, accumulated depreciation moved −£3.0k, a gap of £6.0k. A depreciation journal may have gone to the wrong account, or an asset class's accounts may be missing from its asset groups, so profit or net book value is wrong. Where cost fell in the month, the depreciation written back on disposal is already left out.
Rule: The month's P&L depreciation and amortisation is within £1k of the movement in accumulated depreciation, per entity · NWUK
4 passed
✓ Passed
Intercompany NWUK ↔ NWES nets to zero
NWUK 630 against NWES 830 at Sep-26.
Rule: Every intercompany pair nets to zero after FX · NWUKNWES
✓ Passed
NWUK Computer equipment: net book value positive
Cost (720) less accumulated depreciation (721), taken together.
Rule: Cost covers accumulated depreciation per asset class · NWUK
✓ Passed
Every asset class was depreciated in Sep-26
Each asset class with cost of £1k or more has accumulated depreciation that moved between the Aug-26 and Sep-26 month ends, or is fully written down.
Rule: Accumulated depreciation moves every month for asset classes with cost of £1k or more that aren't fully written down ·
✓ Passed
Every entity's balance sheet ties to its P&L
Each month's balance-sheet movement equals the month's result, for the 12 months to Sep-26.
Rule: Balance-sheet movement equals the month's P&L result, per entity ·
Cash and bank
✓ ClearBank feeds, overdrawn accounts and the 13-week cash3 passed
✓ Passed
No bank account is overdrawn at Sep-26
Every bank account has a balance of zero or more at Sep-26, or is overdrawn by less than £100. Card accounts are left out.
Rule: Bank accounts are not overdrawn by £100 or more at the month end (card accounts and intercompany left out) ·
✓ Passed
Cash stays above a month's payroll for the next 13 weeks
The indicative 13-week view from the Sep-26 month end never falls below £580k, a month's staff cost. Lowest £2.32m in week 4 (from 22 Oct).
Rule: Lowest closing cash in the 13-week view stays above zero (warning) and above a month's staff cost (watch) ·
✓ Passed
Every entity's cash stays above zero for the next 13 weeks
Run for each entity on its own cash, receivables, payables and last 3 closed months' pace from the Sep-26 month end, no entity's indicative 13-week view falls below zero.
Rule: Each entity's lowest closing cash in its own 13-week view stays above zero ·
Tax and payroll
✓ ClearVAT, PAYE and NI, and payroll4 passed
✓ Passed
PAYE and NI owed is within a month
Each entity's PAYE and NI owed at Sep-26 is under 50% of its monthly staff cost, or under £5k.
Rule: PAYE and NI owed at the month end is under 50% of the entity's monthly staff cost (last 3 months), or under £5k ·
✓ Passed
VAT balances are moving
Each entity's VAT accounts moved in the last 3 month ends, or it had revenue under £5k in one of those months, or its VAT balance is under £1k.
Rule: VAT accounts move at least once in 3 month ends while the entity has revenue of £5k or more each month ·
✓ Passed
Every entity's payroll is in for Sep-26
Each entity's staff cost in Sep-26 is at least 50% of its average over Jun-26 to Aug-26, or that average is under £5k.
Rule: Each entity's staff cost in the latest month is at least 50% of its average over the 3 months before, where that average is £5k or more ·
✓ Passed
No entity's payroll looks doubled for Sep-26
Each entity's staff cost in Sep-26 is at most 150% of its average over Jun-26 to Aug-26, that average is under £5k, or payroll didn't run every one of those months.
Rule: Each entity's staff cost in the latest month is at most 150% of its average over the 3 months before, where that average is £5k or more and payroll ran every one of those months ·
Suppliers and customers
⚠ 2 openSupplier bills and costs, revenue, payables, receivables and days⚠ Warning
1 regular supplier has no bill in Sep-26
NWUK Gift Card Rewards Ltd: about £2.9k a month
Rule: Suppliers billed in 3 of the last 4 months (about £250 a month or more) have a bill this month · NWUK
⚠ Warning
Revenue leakage: Xero fee revenue is below what the platform billed in 1 month
NWUK May-26: Xero £495k against £525k billed (−£30k, -5.7%)
Rule: Xero fee revenue (accounts 200) is no more than 5% and £2,000 below what the platform billed, or withdrawals × fee per withdrawal where it has no figure · NWUK
6 passed
✓ Passed
Accounts receivable is moving
Each entity's accounts receivable moved in the last 3 month ends, or it had revenue under £5k in one of those months.
Rule: Accounts receivable moves at least once in 3 month ends while the entity has revenue of £5k or more each month ·
✓ Passed
Debtor and creditor days held within 15 days of Jun-26
Debtor days 28 at Sep-26 against 27 at Jun-26 (receivables £678k against £645k) · Creditor days 34 at Sep-26 against 35 at Jun-26 (payables −£298k against −£292k).
Rule: Group debtor and creditor days (balance over the last 3 months' revenue or supplier costs, × 30) rise by less than 15 days over 3 month ends ·
✓ Passed
Every entity's revenue is in for Sep-26
Each entity's revenue in Sep-26 is at least 20% of its average over Jun-26 to Aug-26, that average is under £5k, or the entity doesn't bill every month.
Rule: Each entity's revenue in the latest month is at least 20% of its average over the 3 months before, where that average is £5k or more, revenue came in every one of those months and costs were posted ·
✓ Passed
Every entity's supplier costs are in for Sep-26
Each entity's direct and other operating costs in Sep-26 are at least 30% of their average over Jun-26 to Aug-26, that average is under £5k, or those costs don't come every month.
Rule: Each entity's direct and other operating costs in the latest month are at least 30% of their average over the 3 months before, where that average is £5k or more, those costs came every one of those months and revenue or payroll was posted ·
✓ Passed
No entity's revenue looks doubled for Sep-26
Each entity's revenue in Sep-26 is at most 200% of its average over Jun-26 to Aug-26, that average is under £5k, or the entity doesn't bill every month.
Rule: Each entity's revenue in the latest month is at most 200% of its average over the 3 months before, where that average is £5k or more and revenue came in every one of those months ·
✓ Passed
No entity's supplier costs look doubled for Sep-26
Each entity's direct and other operating costs in Sep-26 are at most 200% of their average over Jun-26 to Aug-26, that average is under £5k, or those costs don't come every month.
Rule: Each entity's direct and other operating costs in the latest month are at most 200% of their average over the 3 months before, where that average is £5k or more and those costs came every one of those months ·
Data and sync
⚠ 4 openSync, mapping, budget, forecast and commentary⚠ Warning
1 accounts with postings aren't mapped
NWUK 489 Sundry expenses
Rule: Every account with postings maps to a category · NWUK
ℹ Watch
Exceptionals has no budget
Budget is £0 but actuals are −£54k year to date.
Rule: Budgeted £0 but actuals posted · Group
ℹ Watch
FX gains and losses has no budget
Budget is £0 but actuals are £10k year to date.
Rule: Budgeted £0 but actuals posted · Group
ℹ Watch
3 large variances have no comment for Sep-26
Revenue: −£14k adverse · Revenue: Orbit Logistics: −£35k adverse · Sales staff: £19k favourable
Rule: Group lines £10k or more away from budget in the last closed month have a comment on Budget vs actual · Group · Open Budget vs actual
7 passed
✓ Passed
All entities synced in the last 48 hours
Nightly sync is running.
Rule: Every entity syncs at least every 48 hours ·
✓ Passed
The budget covers FY27
The primary budget "FY27 budget" has figures for every month from May-26 to Apr-27.
Rule: A primary budget covers the fiscal year ·
✓ Passed
Every budget row names an entity of this workspace
The primary budget's rows for FY27 use the entity codes NWES, NWHL, NWUK or GROUP.
Rule: Budget rows use an entity code of the workspace or GROUP ·
✓ Passed
Power BI KPIs are up to date
Actuals from Power BI (Datapack (demo)), last pulled 25 Oct 2026, 18:19, 12 figures.
Rule: The nightly Power BI KPI pull succeeds and is no more than 3 days old ·
✓ Passed
Forecast inputs cover the open months
The short-term forecast and approved department plans still set the best guess from Oct-26.
Rule: The short-term forecast covers more than the next open month, and each approved plan has an open month ·
✓ Passed
The EBITDA forecast moved less than £10k since the Aug-26 close
Full year EBITDA: −£1.12m then, −£1.13m now.
Rule: A full-year EBITDA move of £10k or more since the last close has a group comment on one of the lines that moved most ·
✓ Passed
The forecast for Sep-26 was within 20%, or off by less than £10k, on revenue and EBITDA
Forecast taken after the Aug-26 close. Revenue forecast £750k, actual £742k (1.1% off); EBITDA forecast −£119k, actual −£129k (7.4% off).
Rule: The last scored month's forecast is within 20% of the actual on revenue and EBITDA, or off by less than £10k ·
Thresholds
The smallest amount, in £, each check flags. Finance can change them; not in the demo.
| Check | Flags from (£) | Default |
|---|---|---|
| One-off spike in a P&L account | 7,000 | 7,000 |
| Suspense or clearing balance at the month end | 1,000 | 1,000 |
| Balance-sheet movement in the month | 25,000 | 25,000 |
| Income or cost account the wrong way round | 2,000 | 2,000 |
| Variance against budget with no comment | 10,000 | 10,000 |