Records spread across the business.
An ecommerce business needed year-end figures that connected to its trading activity. The records sat across marketplace exports, settlement statements, bank accounts, supplier documents, payroll and earlier accounting work.
Matching deposits could not explain the whole position. Payouts combined sales, refunds, fees and timing differences. Stock records also needed to distinguish physical goods from the different ways those goods were listed for sale.
Reconstructing the connections.
Platform reports and invoices were retrieved through authorised access, with original files, coverage and gaps recorded. Gross trading activity was connected to settlements, reserves and bank receipts. Currency movements were separated from sales and fees.
Opening balances and later payouts were checked to avoid double counting or assigning activity to the wrong period. The ledger review covered bank and card transfers, supplier balances, payroll, tax accounts and cost presentation.
The full-year bank reconstruction also rechecked 2,738 provider transactions against the accounting records, with unmatched items followed up separately.
Stock was reconstructed separately: selling formats were mapped to physical items, locations and goods in transit were considered, and adopted quantities and values were reconciled to closing-stock entries.
Supported corrections, working schedules and refreshed reports were retained in sequence, distinguishing provisional figures from the versions that replaced them.
A documented route from records to reporting.
The reconstruction connected source records, supported corrections and year-end reporting. Marketplace reserve and closing-stock postings were checked against their schedules and accounting reports. The year-end process progressed to completed accounts and accepted tax filings.
Payroll support continued afterwards: inputs checked, approved runs posted, submission status confirmed and payslips delivered. These steps remained separate from releasing bank payments or submitting pension contributions.
What this work establishes.
The sales-record figure counts sales-bearing entries in the source financial reports used for the annual reconstruction. It measures records reviewed, rather than unique customer orders or units sold. Duplicate exports and overlapping portal records are excluded. Each marketplace is counted once, including where its portal or currency changed.
This was financial reconstruction and accounting support, not an independent audit. Documented management information supported some treatments, and selected evidence questions remained open. Filing acceptance did not independently verify every historical balance.