Accounting-to-model reconciliation
Build a bridge from historic ledger and management reporting to the transaction model, with differences and judgement areas recorded.
Expertise
Transactions and capital advisory
Prepare the model, evidence and management narrative for fundraising, financing or M&A, and coordinate the work needed to become diligence-ready.
When to use this service
- The company is preparing an equity raise, debt process, sale, acquisition or strategic investment and management needs one reconciled financial case.
- Historic reporting and the forward model use different revenue, margin, working-capital or cash definitions, making the forecast difficult to defend.
- Revenue quality depends on contract status, cancellation terms, concentration, gross-versus-net presentation, recurring behaviour or restricted funding that is not visible in headline growth.
What we do
Forecast and scenario model
Connect commercial, operating, financing and cash assumptions in a model that can be sensitised and updated as the process develops.
Quality-of-revenue analysis
Separate reported growth into contract status, recurring behaviour, customer and product mix, accounting presentation, concentration and other drivers relevant to the business model.
Pipeline, backlog and contract evidence
Define and reconcile opportunity, awarded, contracted, delivered, invoiced and collected stages instead of presenting them as one commercial measure.
Cash and working-capital case
Explain the bridge from earnings to cash through collection, payment, inventory, contract assets, deferred revenue, restricted funds and transaction-specific adjustments where relevant.
Funding requirement and capital structure
Model the amount, timing, use, runway, repayment or dilution implications of funding options without implying that financing is guaranteed.
What you receive
Reconciled transaction model
Historic financials, operating drivers, forecast statements, cash, financing, sensitivities and a transparent assumptions register in one working model.
Historic-to-forecast bridge
A documented connection from ledger or approved management figures to the opening model period and each material normalisation.
Quality-of-revenue workbook
Revenue by customer, product, contract status and other relevant dimensions, with concentration, retention or presentation analysis supported by available evidence.
Pipeline and backlog reconciliation
Definitions, stage gates, source evidence, movements, cancellation terms where available, and reconciliation to recognised or forecast revenue.
Earnings-to-cash and working-capital bridge
A view of collections, supplier timing, inventory, contract balances, restricted cash and other drivers that explain cash conversion.
Investor data-room index
A structured document list with owner, source, reporting period, status, version, confidentiality level and open gap.
How it runs
A readiness diagnostic runs for 1 to 3 weeks. A focused model, revenue-quality or data-room sprint runs for 4 to 8 weeks. A wider transaction-readiness programme can run for 3 to 9 months; embedded support can continue on a monthly rolling basis through an active process. Timelines depend on evidence access and counterparty dates.
One senior adviser is accountable for the financial workstream. Modelling, finance and transaction-process capacity is assigned to the agreed outputs. The client retains its legal, tax, audit, regulatory and corporate-finance advisers; responsibilities and information routes are recorded at kick-off.
The client appoints an executive transaction owner and a finance lead, provides controlled access to financial, contract and commercial evidence, brings the relevant managers to issue reviews, and confirms or escalates factual and judgement questions within the transaction timetable.
Diagnose
Reconcile the first historic period, inspect the existing model and data room, define transaction questions and separate missing evidence from unresolved accounting or commercial judgements.
Design
Agree the model structure, revenue and cash analyses, evidence index, review responsibilities, version control and response process.
Build
Complete the model, bridges, revenue analysis, data-room index and Q&A materials; test consistency across documents and log every open item.
Transfer
Hand over working files, source links, assumptions, trackers and owner maps; where the process continues, move to a defined update and response cadence.
From C-level decision to a working process
U.Avero works with C-level teams to turn critical decisions into operating practice. We combine senior advisory with hands-on implementation, process automation and clearly scoped BPO. Depending on the need, we transfer a working process to the client team or continue to run the agreed scope with clear ownership and controls.
Frequently asked questions
What to clarify before the work starts
Is this service for a fundraise, debt process or company sale?
It can support any of those situations when the need is a defensible financial case and controlled evidence process. The model, analyses and data-room structure are set around the specific counterparty questions. Securities placement, regulated investment advice, legal execution or a buyer search are not implied and must be separately defined with the appropriate advisers.
How early should we start?
Start before external questions set the timetable. The first diagnostic should happen while management can still reconcile historic reporting, resolve model definitions, collect contract evidence and assign data-room owners. If a process is already active, the scope prioritises the questions that could delay or undermine it.
What if our accounts and management reporting do not agree?
The difference is made visible and traced. The work creates a documented bridge, identifies data errors and policy or scope differences, and assigns each unresolved judgement to the proper owner. It does not conceal the gap with a plug or relabel an unapproved adjustment as audited information.
Do you provide a valuation?
The engagement can build operating forecasts, scenario cases and valuation inputs or sensitivities for management discussion. Any formal valuation opinion, fairness conclusion or regulated advice requires a separately qualified provider and an agreed basis. No transaction value or financing outcome is promised.
Three commitment levels
Next step
Bring the decision, process or operating gap.
We can start with C-level advisory, implementation, automation or a defined BPO process. We normally aim to reply within one business day. Sensitive detail can wait until an NDA is signed.