Critical
1
⛔ Critical
Warning
6
⚠ Warning
Watch
11
ℹ Watch
Handled
0
✓ Handled
Passed
24
✓ Passed
Close checklist
Each entity's status in each area, from its own checks and group-wide ones. Click one to see its checks
Checks by area
Open findings first; passed checks fold away under each area. Click an amount to see what's behind it
Ledger complete
⛔ 10 openJournals, suspense, accruals, depreciation, intercompany and balance-sheet movementsℹ 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
1 accrual or prepayment account hasn't moved for 3 month ends
NWES 810 Accruals: −£15k for 13+ month ends
Rule: Accrual, deferred income and prepayment balances of £1k or more move at least every 3 month ends · NWES
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
Cash and bank
ℹ 1 openBank feeds, overdrawn accounts and the 13-week cashℹ Watch
1 bank account hasn't moved since Aug-26
NWHL 090 Holding account: £85k at Sep-26, unchanged for 13+ month ends. Each entity posted £5k or more of P&L in each of the last 2 months, so its bank should move. Check the bank feed is still importing and the statements are reconciled in Xero, or confirm the account is dormant. Until then cash on every page reads this balance as it stands.
Rule: Bank accounts of £1k or more move between month ends while their entity posts £5k or more of P&L each month (card accounts and intercompany left out) · NWHL
Suppliers and customers
⚠ 3 openSupplier bills and costs, revenue, payables, receivables and daysℹ Watch
Accounts payable hasn't moved for 3 month ends in NWES
NWES: −£54k at Sep-26, unchanged for 13+ month ends, with supplier costs of £21k or more each month. Supplier bills entered in Xero move accounts payable every month an entity buys. Check bills are entered as bills, not as journals or straight from the bank, and that the purchase ledger is up to date. Until then the 13-week cash view and creditor days read this balance as it stands.
Rule: Accounts payable moves at least once in 3 month ends while the entity has direct and other operating costs of £5k or more each month · NWES
Data and sync
⚠ 4 openSync, mapping, budget, forecast and commentaryℹ 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
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 |