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Forecasting

A forecast is only worth anything if it is there on a Tuesday.

Not at quarter end, and not after three days rebuilding a model somebody let go stale in January.

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Folio 01 · Reporting
Reports

Two statements, and one number that has to appear in both.

Most reporting tools can produce a profit and loss. The question worth asking is whether the balance sheet next to it was built from the same entries — and whether anything checks.

Profit & Loss
1 Jan – 16 Aug 2026Export
Year to dateAccrual basis · all entries posted
Revenue
Sales — goods£28,914.60
Sales — services£11,205.30
Other income£1,108.50
Total revenue£41,228.40
Cost of sales
Purchases£24,880.44
Carriage and delivery£4,019.68
Total cost of sales£28,900.12
Gross profit£12,328.28
Operating expenses
Salaries and wages£11,400.00
Rent and rates£3,600.00
Professional fees£1,800.00
Software and subscriptions£1,266.00
Bank and card charges£400.00
Total operating expenses£18,466.00
Net profit / (loss)
Gross profit £12,328.28 less expenses £18,466.00
−£6,137.72
  • 01

    Run it on any date, without closing anything first

    The report is a query over posted entries between two dates. You can run September on the third of September and it will be right as at that morning.

  • 02

    A loss is only useful if you can see where it came from

    Gross profit of £12,328.28 against £18,466.00 of operating expenses. Every line opens into the transactions behind it, down to the individual invoice.

  • 03

    That figure has somewhere to be

    There it is in retained earnings, on the right. Not journalled across at year end by somebody who might have got it wrong — the same entries, read a second way.

Balance Sheet
As at 16 Aug 2026
Assets
Current assets
1000 Test Bank£25,555.95
1010 Cash on Hand£315.00
1020 Card Clearing£0.00
1100 Accounts Receivable£7,410.39
1200 VAT Control£0.00
Total assets£33,281.34
Liabilities
Current liabilities
2000 Accounts Payable£12,345.00
2100 VAT Payable£12.06
Total liabilities£12,357.06
Equity
Equity
3000 Owner Equity£27,062.00
3900 Retained Earnings−£6,137.72
Total equity£20,924.28
Your books balanceRe-checked on every load
Trial balance
Dr £47,366.80 = Cr £47,366.80
Balance sheet
£33,281.34 = £12,357.06 + £20,924.28
P&L → B/S tie
Net loss −£6,137.72 = Retained earnings

Nobody journals the profit across.

Which is the only reliable way to make sure nobody journals it across wrongly. The strip at the foot of the balance sheet re-checks all three identities every time the report is drawn.

£33,281.34 = £12,357.06 + £20,924.28

The arithmetic on these screens is real, and it is meant to be checked. If a marketing page claims your books balance, the figures on that page had better balance too.

No consolidation step

The profit and loss, the balance sheet and the trial balance are three views of one set of entries. They cannot disagree, because there is nothing for them to disagree about.

Drill all the way down

Every total resolves to its entries, every entry to its source document. That is what makes a figure defensible when somebody asks how you arrived at it.

Figures shown are from a demonstration workspace.

Folio 02 · Forecasting
Forecasting

Ask it the question you are actually worried about.

A forecast is only worth anything if the answer is there the moment somebody asks. Pick a decision and watch the next twenty-four months redraw.

If we hire six engineers in April, when does it stop hurting?

Feb 26JulJan 27JulJan 28
Runway
24 months +
Cash at the low point · Dec
£412,000
You would need to decide
By 12 March

You go through a trough for ten months and come out the other side. Survivable — but only if you know the trough is coming before you sign the contracts.

Illustrative figures for a sample business, not a customer’s data. The point is not the numbers — it is that the answer exists at the moment the question is asked, rather than three days after it.

Thirty days, no card

Your next month-end could be the last hard one.

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