Account review · Aug-26
2 flags: 0 possible missing invoices, 2 unusual swings · All 2 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 |
|---|---|---|---|---|---|---|---|---|---|
| 461 · Legal fees | NWUK | Exceptionals | −1.4 | 0.0 | −1.4 | −16.9 | +15.4 | Unusual swingExplained | Back to normal after the one-off contract dispute earlier in the year. |
| 463 · Doubtful debt provision | NWUK | Office & general | 3.0 | 0.0 | +3.0 | 0.0 | +3.0 | Unusual swingExplained | Provision reviewed against the aged debtors at month end. |
| 200 · Withdrawal fees | NWUK | Revenue | 516.7 | 513.8 | +2.9 | 495.5 | +21.3 | ||
| 200 · Withdrawal fees | NWES | Revenue | 164.9 | 162.2 | +2.7 | 156.4 | +8.5 | ||
| 201 · Services revenue | NWUK | Revenue | 56.3 | 66.6 | −10.3 | 64.2 | −7.9 | ||
| 310 · Hosting | NWUK | Direct costs | −61.1 | −55.6 | −5.4 | −60.7 | −0.4 | ||
| 310 · Hosting | NWES | Direct costs | −20.9 | −18.8 | −2.1 | −20.6 | −0.4 | ||
| 311 · Payment fees | NWUK | Direct costs | −20.0 | −19.1 | −1.0 | −20.8 | +0.8 | ||
| 401 · Salaries: sales | NWUK | Sales staff | −171.9 | −184.7 | +12.8 | −169.1 | −2.9 | ||
| 401 · Salaries: sales | NWES | Sales staff | −51.0 | −55.5 | +4.4 | −50.8 | −0.3 | ||
| 402 · Salaries: technology | NWUK | Technology staff | −357.1 | −367.1 | +10.0 | −355.2 | −2.0 | ||
| 430 · Advertising | NWUK | Sales & marketing | −49.5 | −55.6 | +6.1 | −54.1 | +4.6 | ||
| 430 · Advertising | NWES | Sales & marketing | −11.7 | −11.1 | −0.6 | −10.8 | −0.9 | ||
| 440 · Software subscriptions | NWUK | Technology | −42.3 | −40.2 | −2.0 | −42.8 | +0.5 | ||
| 445 · Data platform subscription | NWUK | Technology | −7.0 | −6.6 | −0.4 | −7.0 | 0.0 | ||
| 450 · Rent | NWUK | Office & general | −30.0 | −32.9 | +2.9 | −30.0 | 0.0 | ||
| 450 · Management charges | NWHL | Office & general | −6.3 | −6.6 | +0.4 | −6.0 | −0.2 | ||
| 455 · Insurance | NWUK | Office & general | −2.0 | −2.2 | +0.2 | −2.0 | 0.0 | ||
| 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 | 3.0 | 0.0 | +3.0 | 1.4 | +1.7 |
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 · Aug-26
Supplier cost accounts with no invoice in Aug-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 Aug-26.
Draft prepayments · Aug-26
Supplier cost accounts with a cost in Aug-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
No supplier cost account has a cost in Aug-26 far above its usual run.