Account review · Sep-26
4 flags: 0 possible missing invoices, 4 unusual swings · All 4 flags explained · 14 mapped accounts in NWUK · click a figure to see its months
| Account | Line | Actual | Budget* | Var | 3-month avg | vs avg | Flag | Explanation |
|---|---|---|---|---|---|---|---|---|
| 455 · Insurance | Office & general | −26.0 | −11.8 | −14.2 | −2.0 | −24.0 | Unusual swingExplained | Checked against the supplier invoices: timing only. |
| 430 · Advertising | Sales & marketing | −69.1 | −57.0 | −12.1 | −51.3 | −17.8 | Unusual swingExplained | Autumn campaign brought forward from October, agreed with marketing. |
| 463 · Doubtful debt provision | Office & general | −9.0 | −11.8 | +2.8 | 7.0 | −16.0 | Unusual swingExplained | Provision reviewed against the aged debtors at month end. |
| 461 · Legal fees | Exceptionals | −1.8 | 0.0 | −1.8 | −16.9 | +15.1 | Unusual swingExplained | Back to normal after the one-off contract dispute earlier in the year. |
| 200 · Withdrawal fees | Revenue | 522.8 | 531.7 | −8.9 | 502.8 | +20.0 | ||
| 201 · Services revenue | Revenue | 61.3 | 66.4 | −5.1 | 62.7 | −1.4 | ||
| 310 · Hosting | Direct costs | −57.4 | −56.8 | −0.6 | −61.2 | +3.8 | ||
| 311 · Payment fees | Direct costs | −21.5 | −18.8 | −2.8 | −20.2 | −1.3 | ||
| 401 · Salaries: sales | Sales staff | −171.1 | −181.3 | +10.2 | −170.4 | −0.7 | ||
| 402 · Salaries: technology | Technology staff | −359.2 | −367.1 | +7.9 | −356.9 | −2.3 | ||
| 440 · Software subscriptions | Technology | −43.4 | −40.4 | −3.0 | −42.4 | −1.0 | ||
| 445 · Data platform subscription | Technology | −7.0 | −6.7 | −0.3 | −7.0 | 0.0 | ||
| 450 · Rent | Office & general | −30.0 | −11.8 | −18.2 | −30.0 | 0.0 | ||
| 416 · Depreciation | Interest & depreciation | −9.0 | −9.0 | 0.0 | −9.0 | 0.0 |
Flags: an account with nothing this month after 3 months with activity (possible missing invoice), or more than 30% and £2k away from its 3-month average. *Budget is set per line, so each account's share follows its last 3 months, or an equal split when those are empty or mixed. Positive variance is favourable.
Draft accruals · Sep-26
Supplier cost accounts with no invoice in Sep-26 after a cost in each of the 3 months before, accrued at their 3-month average, in each entity's own currency · finance and admins
No supplier cost account is missing an invoice in Sep-26 for NWUK.
Draft prepayments · Sep-26
Supplier cost accounts with a cost in Sep-26 at least 3 times their 3-month average, such as a year's licence or policy invoiced at once: the cost above the average spread over 12 months, in each entity's own currency · finance and admins
| Account | Line | Cost in Sep-26 | 3-month average | Prepay | Release a month | GBPk |
|---|---|---|---|---|---|---|
| 455 · Insurance | Office & general | £26,000.00 | £2,000.00 | £22,000.00 | £2,000.00 | 22.0 |
Each file is a manual journal in Xero's import layout dated Sep-26's last day: a credit to each cost account for its prepayment and one debit to NWUK: 620 Prepayments. Release a month goes back to the cost account in each of the next 11 months (a debit to the cost account, a credit to prepayments): set it up in Xero as a repeating journal. Check the invoice first: a one-off cost, or one that covers a different period, isn't prepaid this way. Foresail never posts anything.