Account review · Sep-26
5 flags: 1 possible missing invoice, 4 unusual swings · 4 of 5 flags explained · 20 mapped accounts · click a figure to see its months
| Account | Entity | Line | Actual | Budget* | Var | 3-month avg | vs avg | Flag | Explanation |
|---|---|---|---|---|---|---|---|---|---|
| 455 · Insurance | NWUK | Office & general | −26.0 | −10.4 | −15.6 | −2.0 | −24.0 | Unusual swingExplained | Checked against the supplier invoices: timing only. |
| 430 · Advertising | NWUK | Sales & marketing | −69.1 | −54.7 | −14.5 | −51.3 | −17.8 | Unusual swingExplained | Autumn campaign brought forward from October, agreed with marketing. |
| 463 · Doubtful debt provision | NWUK | Office & general | −9.0 | −10.4 | +1.4 | 7.0 | −16.0 | Unusual swingExplained | Provision reviewed against the aged debtors at month end. |
| 461 · Legal fees | NWUK | 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. |
| 430 · Advertising | NWES | Sales & marketing | 0.0 | −12.0 | +12.0 | −11.3 | +11.3 | Missing invoice? | |
| 200 · Withdrawal fees | NWUK | Revenue | 522.8 | 524.8 | −2.0 | 502.8 | +20.0 | ||
| 200 · Withdrawal fees | NWES | Revenue | 157.7 | 165.5 | −7.8 | 158.6 | −0.8 | ||
| 201 · Services revenue | NWUK | Revenue | 61.3 | 65.5 | −4.2 | 62.7 | −1.4 | ||
| 310 · Hosting | NWUK | Direct costs | −57.4 | −56.7 | −0.6 | −61.2 | +3.8 | ||
| 310 · Hosting | NWES | Direct costs | −20.7 | −19.1 | −1.6 | −20.6 | −0.1 | ||
| 311 · Payment fees | NWUK | Direct costs | −21.5 | −18.8 | −2.8 | −20.2 | −1.3 | ||
| 401 · Salaries: sales | NWUK | Sales staff | −171.1 | −185.0 | +13.9 | −170.4 | −0.7 | ||
| 401 · Salaries: sales | NWES | Sales staff | −50.5 | −55.2 | +4.7 | −50.8 | +0.3 | ||
| 402 · Salaries: technology | NWUK | Technology staff | −359.2 | −367.1 | +7.9 | −356.9 | −2.3 | ||
| 440 · Software subscriptions | NWUK | Technology | −43.4 | −40.4 | −3.0 | −42.4 | −1.0 | ||
| 445 · Data platform subscription | NWUK | Technology | −7.0 | −6.7 | −0.3 | −7.0 | 0.0 | ||
| 450 · Rent | NWUK | Office & general | −30.0 | −10.4 | −19.6 | −30.0 | 0.0 | ||
| 450 · Management charges | NWHL | Office & general | −5.8 | −10.4 | +4.7 | −6.1 | +0.3 | ||
| 416 · Depreciation | NWUK | Interest & depreciation | −9.0 | −9.0 | 0.0 | −9.0 | 0.0 | ||
| 497 · Foreign currency gains and losses | NWES | FX gains and losses | 3.1 | 0.0 | +3.1 | 1.8 | +1.3 |
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
| Account | Entity | Line | Accrue | GBPk |
|---|---|---|---|---|
| 430 · Advertising | NWES | Sales & marketing | €13,440.11 | 11.3 |
Each file is a manual journal in Xero's import layout (Accounting, Manual journals, Import) dated Sep-26's last day: a debit to each cost account and one credit to NWES: 810 Accruals. Tax rate is "No VAT". Foresail never posts it: check the amounts, import it as a draft in Xero and set it to reverse next month. Accounts already explained above may not need one.
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 | Entity | Line | Cost in Sep-26 | 3-month average | Prepay | Release a month | GBPk |
|---|---|---|---|---|---|---|---|
| 455 · Insurance | NWUK | 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.