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retainer overservice hours", "basis": "Retainers", "section": "STANDARD VALUE OF HOURS AT THE RATE CARD, BY CLIENT (EUR)", "format": "num1", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 0, "fy2027": 0, "total_rule": "sum" }, { "key": "VOL|ovs", "label": "VOL: retainer overservice hours", "basis": "Retainers", "section": "STANDARD VALUE OF HOURS AT THE RATE CARD, BY CLIENT (EUR)", "format": "num1", "kind": "calc", "bold": false, "values": [ 55.6, 50.6, 61, 41.6, 48.5, 43.5, 55.4, 44.3, 50.0625, 50.0625, 50.0625, 50.0625, 30.0375, 30.0375, 30.0375, 30.0375, 30.0375, 30.0375, 30.0375, 30.0375, 30.0375, 30.0375, 30.0375, 30.0375 ], "fy2026": 600.75, "fy2027": 360.45, "total_rule": "sum" }, { "key": "LIN|ovs", "label": "LIN: retainer overservice hours", "basis": "Retainers", "section": "STANDARD VALUE OF HOURS AT THE RATE CARD, BY CLIENT (EUR)", "format": "num1", "kind": "calc", "bold": false, "values": [ 13.1, 7.8, 1.2, -1.1, 12, 13.5, 15.7, 3.5, 8.2125, 8.2125, 8.2125, 8.2125, 8.2125, 8.2125, 8.2125, 8.2125, 8.2125, 8.2125, 8.2125, 8.2125, 8.2125, 6.57, 6.57, 6.57 ], "fy2026": 98.55, "fy2027": 93.6225, "total_rule": "sum" }, { "key": "VDH|ovs", "label": "VDH: retainer overservice hours", "basis": "Retainers", "section": "STANDARD VALUE OF HOURS AT THE RATE CARD, BY CLIENT (EUR)", "format": "num1", "kind": "calc", "bold": false, "values": [ 16.4, 10, 18.4, 6.2, 8.9, 2.7, 12.4, 14.2, 11.15, 11.15, 11.15, 11.15, 11.15, 11.15, 8.3625, 8.3625, 8.3625, 8.3625, 8.3625, 8.3625, 8.3625, 8.3625, 8.3625, 8.3625 ], "fy2026": 133.8, "fy2027": 105.925, "total_rule": "sum" }, { "key": "VLM|ovs", "label": "VLM: retainer overservice hours", "basis": "Retainers", "section": "STANDARD VALUE OF HOURS AT THE RATE CARD, BY CLIENT (EUR)", "format": "num1", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 0, "fy2027": 0, "total_rule": "sum" }, { "key": "SRV|ovs", "label": "SRV: retainer overservice hours", "basis": "Retainers", "section": "STANDARD VALUE OF HOURS AT THE RATE CARD, BY CLIENT (EUR)", "format": "num1", "kind": "calc", "bold": false, "values": [ 33.7, 26.3, 28.2, 31.9, 26.6, 23.6, 20.1, 34.5, 28.1125, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 253.0125, "fy2027": 0, "total_rule": "sum" }, { "key": "CAR|ovs", "label": "CAR: retainer overservice hours", "basis": "Retainers", "section": "STANDARD VALUE OF HOURS AT THE RATE CARD, BY CLIENT (EUR)", "format": "num1", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 0, "fy2027": 0, "total_rule": "sum" }, { "key": "TAM|ovs", "label": "TAM: retainer overservice hours", "basis": "Retainers", "section": "STANDARD VALUE OF HOURS AT THE RATE CARD, BY CLIENT (EUR)", "format": "num1", "kind": "calc", "bold": false, "values": [ 9, 0.3, 5.5, 9.8, 4.5, 7.4, 1.2, 7.7, 5.675, 5.675, 5.675, 5.675, 4.8237, 4.8237, 4.8237, 4.8237, 4.8237, 4.8237, 4.8237, 4.8237, 4.8237, 4.8237, 4.8237, 4.8237 ], "fy2026": 68.1, "fy2027": 57.885, "total_rule": "sum" }, { "key": "OTH|ovs", "label": "OTH: retainer overservice hours", "basis": "Retainers", "section": "STANDARD VALUE OF HOURS AT THE RATE CARD, BY CLIENT (EUR)", "format": "num1", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 0, "fy2027": 0, "total_rule": "sum" }, { "key": "FER|ovs", "label": "FER: retainer overservice hours", "basis": "Retainers", "section": "STANDARD VALUE OF HOURS AT THE RATE CARD, BY CLIENT (EUR)", "format": "num1", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 6.5, 6.5, 6.5, 6.5, 6.5, 6.5, 6.5, 6.5, 6.5, 6.5, 6.5, 6.5 ], "fy2026": 0, "fy2027": 78, "total_rule": "sum" }, { "key": "BRK|ovs", "label": "BRK: retainer overservice hours", "basis": "Retainers", "section": "STANDARD VALUE OF HOURS AT THE RATE CARD, BY CLIENT (EUR)", "format": "num1", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 8.4, 8.4, 8.4, 8.4, 8.4, 8.4, 8.4 ], "fy2026": 0, "fy2027": 58.8, "total_rule": "sum" }, { "key": "AUR|ovs", "label": "AUR: retainer overservice hours", "basis": "Retainers", "section": "STANDARD VALUE OF HOURS AT THE RATE CARD, BY CLIENT (EUR)", "format": "num1", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 5.5, 5.5, 5.5, 5.5, 5.5, 5.5, 5.5, 5.5, 5.5 ], "fy2026": 0, "fy2027": 49.5, "total_rule": "sum" }, { "key": "NEW|ovs", "label": "NEW: retainer overservice hours", "basis": "Retainers", "section": "STANDARD VALUE OF HOURS AT THE RATE CARD, BY CLIENT (EUR)", "format": "num1", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 0, "fy2027": 0, "total_rule": "sum" } ] }, "FX": { "title": "FOREIGN EXCHANGE: RATES, EUR TRANSLATION AND REVALUATION OF CLIENT BALANCES", "description": "Rates are units of currency per EUR (ECB convention). Revenue, invoices and receipts translate at the monthly average rate; receivables and contract positions at the month-end rate. The revaluation is the FX gain or loss on client balances (IAS 21.23 and 21.28). Forecast rate = last actual month-end rate x (1 + scenario shift).", "months": 24, "rows": [ { "key": "gbp_avg", "label": "GBP per EUR, monthly average", "basis": "A: ECB; F: last actual month-end x (1 + shift)", "section": "RATES (units per EUR)", "format": "rate5", "kind": "calc", "bold": false, "values": [ 0.8694, 0.8712, 0.8723, 0.8673, 0.8667, 0.8645, 0.8588, 0.8561, 0.8907, 0.8907, 0.8907, 0.8907, 0.8907, 0.8907, 0.8907, 0.8907, 0.8907, 0.8907, 0.8907, 0.8907, 0.8907, 0.8907, 0.8907, 0.8907 ], "fy2026": 0.8741, "fy2027": 0.8907, "total_rule": "avg" }, { "key": "gbp_close", "label": "GBP per EUR, month end", "basis": "A: ECB; F: last actual month-end x (1 + shift)", "section": "RATES (units per EUR)", "format": "rate5", "kind": "calc", "bold": false, "values": [ 0.8662, 0.8763, 0.8683, 0.8662, 0.8672, 0.8618, 0.8557, 0.8565, 0.8907, 0.8907, 0.8907, 0.8907, 0.8907, 0.8907, 0.8907, 0.8907, 0.8907, 0.8907, 0.8907, 0.8907, 0.8907, 0.8907, 0.8907, 0.8907 ], "fy2026": 0.8907, "fy2027": 0.8907, "total_rule": "last" }, { "key": "usd_avg", "label": "USD per EUR, monthly average", "basis": "A: ECB; F: last actual month-end x (1 + shift)", "section": "RATES (units per EUR)", "format": "rate4", "kind": "calc", "bold": false, "values": [ 1.1834, 1.1862, 1.1651, 1.16, 1.1673, 1.1519, 1.144, 1.1541, 1.206, 1.206, 1.206, 1.206, 1.206, 1.206, 1.206, 1.206, 1.206, 1.206, 1.206, 1.206, 1.206, 1.206, 1.206, 1.206 ], "fy2026": 1.178, "fy2027": 1.206, "total_rule": "avg" }, { "key": "usd_close", "label": "USD per EUR, month end", "basis": "A: ECB; F: last actual month-end x (1 + shift)", "section": "RATES (units per EUR)", "format": "rate4", "kind": "calc", "bold": false, "values": [ 1.1919, 1.1805, 1.1498, 1.1702, 1.1644, 1.1394, 1.1485, 1.1596, 1.206, 1.206, 1.206, 1.206, 1.206, 1.206, 1.206, 1.206, 1.206, 1.206, 1.206, 1.206, 1.206, 1.206, 1.206, 1.206 ], "fy2026": 1.206, "fy2027": 1.206, "total_rule": "last" }, { "key": "EUR_ret", "label": "Retainer fees", "basis": "invoice currency / average rate", "section": "EUR CLIENTS (EUR)", "format": "int", "kind": "calc", "bold": false, "values": [ 71000, 71000, 71000, 71000, 71000, 71000, 71000, 71000, 71000, 57500, 57500, 57500, 48750, 48750, 45250, 48000, 48000, 48000, 48000, 48000, 48000, 44800, 44800, 44800 ], "fy2026": 811500, "fy2027": 565150, "total_rule": "sum" }, { "key": "EUR_prj", "label": "Project fees", "basis": "invoice currency / average rate", "section": "EUR CLIENTS (EUR)", "format": "int", "kind": "calc", "bold": false, "values": [ 10258.69, 4833.42, 0, 0, 7070, 18120, 19810, 24973.33, 17809.227, 8217.443, 0, 5468.75, 12031.25, 12031.25, 22940.75, 41664, 51357.6296, 63210.0741, 64432.2963, 55024.2963, 63210.0741, 60765.6296, 49728, 59136 ], "fy2026": 116560.86, "fy2027": 555531.25, "total_rule": "sum" }, { "key": "EUR_tm", "label": "Time and materials", "basis": "invoice currency / average rate", "section": "EUR CLIENTS (EUR)", "format": "int", "kind": "calc", "bold": false, "values": [ 9664.16, 8800.24, 18847.4, 19746.51, 18602.08, 18210.39, 13610.68, 16047.13, 16803.2845, 17441.3839, 16165.1851, 12974.688, 16165.1851, 15527.0857, 16803.2845, 15952.4853, 15952.4853, 14676.2865, 11911.189, 14463.5867, 16803.2845, 17441.3839, 16165.1851, 12974.688 ], "fy2026": 186913.1316, "fy2027": 184836.1296, "total_rule": "sum" }, { "key": "EUR_mf", "label": "Media management fees", "basis": "invoice currency / average rate", "section": "EUR CLIENTS (EUR)", "format": "int", "kind": "calc", "bold": false, "values": [ 8432.55, 8604.35, 9067.88, 9810.39, 9380.12, 9591.18, 8429.97, 8627.11, 8676, 9543.6, 11712.6, 10411.2, 7071.66, 7071.66, 7262.37, 7644.6, 7644.6, 7262.37, 6497.91, 6880.14, 7644.6, 7617.06, 9348.21, 8309.52 ], "fy2026": 112286.95, "fy2027": 90254.7, "total_rule": "sum" }, { "key": "EUR_pt", "label": "Production recharged", "basis": "invoice currency / average rate", "section": "EUR CLIENTS (EUR)", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 0, "fy2027": 0, "total_rule": "sum" }, { "key": "EUR_rev", "label": "Revenue", "basis": "", "section": "EUR CLIENTS (EUR)", "format": "int", "kind": "calc", "bold": true, "values": [ 99355.4, 93238.01, 98915.28, 100556.9, 106052.2, 116921.57, 112850.65, 120647.57, 114288.5115, 92702.4269, 85377.7851, 86354.638, 84018.0951, 83379.9957, 92256.4045, 113261.0853, 122954.7149, 133148.7305, 130841.3953, 124368.023, 135657.9586, 130624.0735, 120041.3951, 125220.208 ], "fy2026": 1227260.9416, "fy2027": 1395772.0796, "total_rule": "sum" }, { "key": "EUR_spend", "label": "Media spend rebilled", "basis": "", "section": "EUR CLIENTS (EUR)", "format": "int", "kind": "calc", "bold": false, "values": [ 80762.71, 82149.17, 86658.27, 93830.35, 89680.99, 91637.13, 80253.56, 81888.66, 82800, 91080, 111780, 99360, 67855.5, 67855.5, 69426, 73080, 73080, 69426, 62118, 65772, 73080, 72468, 88938, 79056 ], "fy2026": 1071880.84, "fy2027": 862155, "total_rule": "sum" }, { "key": "EUR_vat", "label": "VAT on invoices", "basis": "", "section": "EUR CLIENTS (EUR)", "format": "int", "kind": "calc", "bold": false, "values": [ 8835.1488, 9713.3856, 9675.684, 10337.0184, 10422.648, 10137.9048, 9982.6968, 9894.0264, 9338.0736, 10169.7602, 11582.1669, 10620.1375, 7345.5345, 7754.7679, 8125.3116, 8515.2002, 8406.0713, 8179.8761, 7563.7923, 7435.3185, 8215.0957, 8967.5906, 10180.4133, 9338.1343 ], "fy2026": 120708.651, "fy2027": 100027.1062, "total_rule": "sum" }, { "key": "EUR_rec", "label": "Cash received", "basis": "", "section": "EUR CLIENTS (EUR)", "format": "int", "kind": "calc", "bold": false, "values": [ 186307.37, 218587.83, 184863.9, 161420.07, 226869.25, 228033.51, 182256.77, 230382.82, 91673.5621, 188285.9891, 206948.7293, 223397.1448, 188448.572, 174169.9568, 161579.9504, 169110.613, 189133.18, 198236.2205, 196389.6947, 200826.7243, 210678.7486, 194711.3846, 211409.9098, 232127.7498 ], "fy2026": 2329026.9453, "fy2027": 2326822.7046, "total_rule": "sum" }, { "key": "EUR_wo", "label": "Written off", "basis": "", "section": "EUR CLIENTS (EUR)", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 0, "fy2027": 0, "total_rule": "sum" }, { "key": "EUR_ar", "label": "Receivables at the month-end rate", "basis": "", "section": "EUR CLIENTS (EUR)", "format": "int", "kind": "calc", "bold": false, "values": [ 180833.5988, 149576.8344, 133915.0084, 208320.0968, 194481.1148, 151415.8996, 189035.7464, 166073.4028, 246261.0443, 303871.6998, 290939.1214, 256098.4992, 243647.3097, 215074.4659, 243985.2828, 260917.7545, 282667.7311, 267652.2419, 292518.536, 291690.4592, 266814.9929, 305359.5435, 319057.6409, 282198.7304 ], "fy2026": 256098.4992, "fy2027": 282198.7304, "total_rule": "last" }, { "key": "EUR_ca", "label": "Contract assets at the month-end rate", "basis": "", "section": "EUR CLIENTS (EUR)", "format": "int", "kind": "calc", "bold": false, "values": [ 27030.74, 8800.24, 18847.4, 19746.51, 18602.08, 18210.39, 29810.68, 18820.46, 37385.8415, 17441.3839, 16165.1851, 12974.688, 23165.1851, 20558.3357, 16803.2845, 24688.4853, 15952.4853, 14676.2865, 25047.189, 15359.883, 21773.6549, 26177.3839, 16165.1851, 12974.688 ], "fy2026": 12974.688, "fy2027": 12974.688, "total_rule": "last" }, { "key": "EUR_cl", "label": "Contract liabilities at the month-end rate", "basis": "", "section": "EUR CLIENTS (EUR)", "format": "int", "kind": "calc", "bold": false, "values": [ 32000, 16000, 0, 32000, 37730, 3610, 32000, 16000, 0, 32000, 16000, 5031.25, 32000, 16000, 32928, 32000, 29706.3704, 896.2963, 32000, 24736, 0, 25600, 21536, 0 ], "fy2026": 5031.25, "fy2027": 0, "total_rule": "last" }, { "key": "EUR_pos", "label": "Net client position (receivables + contract assets - contract liabilities)", "basis": "", "section": "EUR CLIENTS (EUR)", "format": "int", "kind": "calc", "bold": false, "values": [ 175864.3388, 142377.0744, 152762.4084, 196066.6068, 175353.1948, 166016.2896, 186846.4264, 168893.8628, 283646.8857, 289313.0838, 291104.3064, 264041.9372, 234812.4948, 219632.8016, 227860.5673, 253606.2398, 268913.846, 281432.2321, 285565.725, 282314.3422, 288588.6478, 305936.9274, 313686.826, 295173.4185 ], "fy2026": 264041.9372, "fy2027": 295173.4185, "total_rule": "last" }, { "key": "EUR_reval", "label": "FX GAIN / (LOSS) ON REVALUATION", "basis": "closing - opening - flows at average rates", "section": "EUR CLIENTS (EUR)", "format": "int", "kind": "calc", "bold": true, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 0, "fy2027": 0, "total_rule": "sum" }, { "key": "GBP_ret", "label": "Retainer fees", "basis": "invoice currency / average rate", "section": "GBP CLIENTS (EUR)", "format": "int", "kind": "calc", "bold": false, "values": [ 86266.3906, 86083.2138, 85978.6085, 86476.2651, 86531.1397, 100057.8369, 100727.802, 101038.418, 97110.3551, 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"format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 5600, "fy2027": "2027-04-30", "total_rule": "sum" }, { "key": "nd_plan", "label": "Gross pay per staff table", "basis": "sum of roles", "section": "LEADERSHIP, NEW BUSINESS AND OPERATIONS (C = monthly gross, D = start month; planned hire only if the scenario allows)", "format": "int", "kind": "calc", "bold": false, "values": [ 24400, 24400, 24400, 24400, 24400, 24400, 24400, 24400, 24400, 24400, 24400, 24400, 25498, 25498, 25498, 25498, 25498, 25498, 25498, 25498, 25498, 25498, 25498, 25498 ], "fy2026": 292800, "fy2027": 305976, "total_rule": "sum" }, { "key": "nd_gross", "label": "Leadership, new business and operations gross pay", "basis": "A: payroll; F: staff table", "section": "LEADERSHIP, NEW BUSINESS AND OPERATIONS (C = monthly gross, D = start month; planned hire only if the scenario allows)", "format": "int", "kind": "calc", "bold": false, "values": [ 24576, 24425, 24105, 24554, 24215, 24402, 24337, 24453, 24400, 24400, 24400, 24400, 25498, 25498, 25498, 25498, 25498, 25498, 25498, 25498, 25498, 25498, 25498, 25498 ], "fy2026": 292667, "fy2027": 305976, "total_rule": "sum" }, { "key": "nd_er", "label": "Employer social tax and unemployment insurance", "basis": "", "section": "LEADERSHIP, NEW BUSINESS AND OPERATIONS (C = monthly gross, D = start month; planned hire only if the scenario allows)", "format": "int", "kind": "calc", "bold": false, "values": [ 8306.688, 8255.65, 8147.49, 8299.252, 8184.67, 8247.876, 8225.906, 8265.114, 8247.2, 8247.2, 8247.2, 8247.2, 8618.324, 8618.324, 8618.324, 8618.324, 8618.324, 8618.324, 8618.324, 8618.324, 8618.324, 8618.324, 8618.324, 8618.324 ], "fy2026": 98921.446, "fy2027": 103419.888, "total_rule": "sum" }, { "key": "nd_cost", "label": "LEADERSHIP, NEW BUSINESS AND OPERATIONS PAYROLL COST", "basis": "", "section": "LEADERSHIP, NEW BUSINESS AND OPERATIONS (C = monthly gross, D = start month; planned hire only if the scenario allows)", "format": "int", "kind": "calc", "bold": true, "values": [ 32882.688, 32680.65, 32252.49, 32853.252, 32399.67, 32649.876, 32562.906, 32718.114, 32647.2, 32647.2, 32647.2, 32647.2, 34116.324, 34116.324, 34116.324, 34116.324, 34116.324, 34116.324, 34116.324, 34116.324, 34116.324, 34116.324, 34116.324, 34116.324 ], "fy2026": 391588.446, "fy2027": 409395.888, "total_rule": "sum" }, { "key": "nd_hc", "label": "Leadership, new business and operations headcount", "basis": "A: payroll; F: active roles in the staff table", "section": "LEADERSHIP, NEW BUSINESS AND OPERATIONS (C = monthly gross, D = start month; planned hire only if the scenario allows)", "format": "num1", "kind": "calc", "bold": false, "values": [ 5, 5, 5, 5, 5, 5, 5, 5, 5, 5, 5, 5, 5, 5, 5, 5, 5, 5, 5, 5, 5, 5, 5, 5 ], "fy2026": 5, "fy2027": 5, "total_rule": "last" }, { "key": "nd_hires", "label": "Leadership hires in the month", "basis": "", "section": "LEADERSHIP, NEW BUSINESS AND OPERATIONS (C = monthly gross, D = start month; planned hire only if the scenario allows)", "format": "num1", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 0, "fy2027": 0, "total_rule": "sum" }, { "key": "hc_del", "label": "Delivery headcount", "basis": "Utilisation", "section": "HEADCOUNT", "format": "num1", "kind": "calc", "bold": false, "values": [ 33, 33, 33, 34, 32, 32, 33, 33, 33, 33, 33, 33, 33, 33, 29, 29, 29, 29, 29, 29, 29, 29, 29, 29 ], "fy2026": 33, "fy2027": 29, "total_rule": "last" }, { "key": "hc", "label": "TOTAL HEADCOUNT", "basis": "", "section": "HEADCOUNT", "format": "num1", "kind": "calc", "bold": true, "values": [ 38, 38, 38, 39, 37, 37, 38, 38, 38, 38, 38, 38, 38, 38, 34, 34, 34, 34, 34, 34, 34, 34, 34, 34 ], "fy2026": 38, "fy2027": 34, "total_rule": "last" }, { "key": "b_rate", "label": "Accrual rate (share of gross pay)", "basis": "A: actual rate; F: scenario", "section": "BONUS PROVISION (accrued with employer taxes; paid in March for the prior year)", "format": "pct", "kind": "calc", "bold": false, "values": [ 0.05, 0.05, 0.05, 0.05, 0.05, 0.05, 0.05, 0.05, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 0.0333, "fy2027": 0, "total_rule": "avg" }, { "key": "b_acc", "label": "Bonus accrued (P&L)", "basis": "gross pay x rate x (1 + employer taxes)", "section": "BONUS PROVISION (accrued with employer taxes; paid in March for the prior year)", "format": "int", "kind": "calc", "bold": false, "values": [ 10550.13, 10502.0958, 10630.0755, 10964.0403, 10504.5711, 10496.8776, 10778.5935, 10836.0606, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 85262.4444, "fy2027": 0, "total_rule": "sum" }, { "key": "b_util", "label": "Prior-year bonus paid (provision utilised)", "basis": "A: payroll; F: March, provision at the prior December", "section": "BONUS PROVISION (accrued with employer taxes; paid in March for the prior year)", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 131500, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 85262.4444, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 131500, "fy2027": 85262.4444, "total_rule": "sum" }, { "key": "b_prov", "label": "BONUS PROVISION (to balance sheet)", "basis": "opening + accrued - utilised", "section": "BONUS PROVISION (accrued with employer taxes; paid in March for the prior year)", "format": "int", "kind": "calc", "bold": true, "values": [ 142050.13, 152552.2258, 31682.3013, 42646.3416, 53150.9127, 63647.7903, 74426.3838, 85262.4444, 85262.4444, 85262.4444, 85262.4444, 85262.4444, 85262.4444, 85262.4444, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 85262.4444, "fy2027": 0, "total_rule": "last" }, { "key": "gross", "label": "Gross pay, all staff (excl. bonus)", "basis": "", "section": "PAYROLL TAXES (TSD), NET PAY", "format": "int", "kind": "calc", "bold": false, "values": [ 157700, 156982, 158895, 163887, 157019, 156904, 161115, 161974, 160100, 160100, 160100, 160100, 167304.5, 167304.5, 167304.5, 150115.8333, 150115.8333, 150115.8333, 150115.8333, 150115.8333, 150115.8333, 150115.8333, 150115.8333, 150115.8333 ], "fy2026": 1914876, "fy2027": 1852956, "total_rule": "sum" }, { "key": "wh", "label": "Withheld: unemployment insurance, pension and income tax", "basis": "gross x 3.6% + income tax on (gross - 3.6% - EUR 700 x heads)", "section": "PAYROLL TAXES (TSD), NET PAY", "format": "int", "kind": "calc", "bold": false, "values": [ 33270.216, 33092.0946, 33566.6716, 34651.087, 33255.2735, 33226.7443, 34117.4092, 34330.5099, 33865.608, 33865.608, 33865.608, 33865.608, 35652.9004, 35652.9004, 36268.9004, 32004.7359, 32004.7359, 32004.7359, 32004.7359, 32004.7359, 32004.7359, 32004.7359, 32004.7359, 32004.7359 ], "fy2026": 404972.4381, "fy2027": 395617.3245, "total_rule": "sum" }, { "key": "er", "label": "Employer social tax and unemployment insurance", "basis": "", "section": "PAYROLL TAXES (TSD), NET PAY", "format": "int", "kind": "calc", "bold": false, "values": [ 53302.6, 53059.916, 53706.51, 55393.806, 53072.422, 53033.552, 54456.87, 54747.212, 54113.8, 54113.8, 54113.8, 54113.8, 56548.921, 56548.921, 56548.921, 50739.1517, 50739.1517, 50739.1517, 50739.1517, 50739.1517, 50739.1517, 50739.1517, 50739.1517, 50739.1517 ], "fy2026": 647228.088, "fy2027": 626299.128, "total_rule": "sum" }, { "key": "bg", "label": "Bonus paid: gross", "basis": "utilised / (1 + employer taxes)", "section": "PAYROLL TAXES (TSD), NET PAY", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 98281.0164, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 63723.8, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 98281.0164, "fy2027": 63723.8, "total_rule": "sum" }, { "key": "bwh", "label": "Bonus paid: withheld taxes", "basis": "gross x (3.6% + 22% x 96.4%)", "section": "PAYROLL TAXES (TSD), NET PAY", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 24381.5546, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 15808.6003, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 24381.5546, "fy2027": 15808.6003, "total_rule": "sum" }, { "key": "ber", "label": "Bonus paid: employer taxes", "basis": "utilised - gross", "section": "PAYROLL TAXES (TSD), NET PAY", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 33218.9836, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 21538.6444, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 33218.9836, "fy2027": 21538.6444, "total_rule": "sum" }, { "key": "tsd_open", "label": "TSD taxes: opening", "basis": "", "section": "PAYROLL TAXES (TSD), NET PAY", "format": "int", "kind": "calc", "bold": false, "values": [ 86983.07, 86572.816, 86152.0106, 144873.7197, 90044.893, 86327.6955, 86260.2963, 88574.2792, 89077.7219, 87979.408, 87979.408, 87979.408, 87979.408, 92201.8214, 92201.8214, 130165.0661, 82743.8876, 82743.8876, 82743.8876, 82743.8876, 82743.8876, 82743.8876, 82743.8876, 82743.8876 ], "fy2026": null, "fy2027": null, "total_rule": "none" }, { "key": "tsd_acc", "label": "TSD taxes: accrued", "basis": "withheld + employer taxes, salaries and bonus", "section": "PAYROLL TAXES (TSD), NET PAY", "format": "int", "kind": "calc", "bold": false, "values": [ 86572.816, 86152.0106, 144873.7197, 90044.893, 86327.6955, 86260.2963, 88574.2792, 89077.7219, 87979.408, 87979.408, 87979.408, 87979.408, 92201.8214, 92201.8214, 130165.0661, 82743.8876, 82743.8876, 82743.8876, 82743.8876, 82743.8876, 82743.8876, 82743.8876, 82743.8876, 82743.8876 ], "fy2026": 1109801.0642, "fy2027": 1059263.6972, "total_rule": "sum" }, { "key": "tsd_paid", "label": "TSD taxes: paid (prior month, by the 10th)", "basis": "", "section": "PAYROLL TAXES (TSD), NET PAY", "format": "int", "kind": "calc", "bold": false, "values": [ -86983.07, -86572.816, -86152.0106, -144873.7197, -90044.893, -86327.6955, -86260.2963, -88574.2792, -89077.7219, -87979.408, -87979.408, -87979.408, -87979.408, -92201.8214, -92201.8214, -130165.0661, -82743.8876, -82743.8876, -82743.8876, -82743.8876, -82743.8876, -82743.8876, -82743.8876, -82743.8876 ], "fy2026": -1108804.7262, "fy2027": -1064499.2176, "total_rule": "sum" }, { "key": "tsd_close", "label": "TSD TAXES PAYABLE (to balance sheet)", "basis": "", "section": "PAYROLL TAXES (TSD), NET PAY", "format": "int", "kind": "calc", "bold": true, "values": [ 86572.816, 86152.0106, 144873.7197, 90044.893, 86327.6955, 86260.2963, 88574.2792, 89077.7219, 87979.408, 87979.408, 87979.408, 87979.408, 92201.8214, 92201.8214, 130165.0661, 82743.8876, 82743.8876, 82743.8876, 82743.8876, 82743.8876, 82743.8876, 82743.8876, 82743.8876, 82743.8876 ], "fy2026": 87979.408, "fy2027": 82743.8876, "total_rule": "last" }, { "key": "net_pay", "label": "Net salaries paid (month end)", "basis": "gross - withheld", "section": "PAYROLL TAXES (TSD), NET PAY", "format": "int", "kind": "calc", "bold": false, "values": [ 124429.784, 123889.9054, 125328.3284, 129235.913, 123763.7265, 123677.2557, 126997.5908, 127643.4901, 126234.392, 126234.392, 126234.392, 126234.392, 131651.5996, 131651.5996, 131035.5996, 118111.0974, 118111.0974, 118111.0974, 118111.0974, 118111.0974, 118111.0974, 118111.0974, 118111.0974, 118111.0974 ], "fy2026": 1509903.5619, "fy2027": 1457338.6755, "total_rule": "sum" }, { "key": "net_bonus", "label": "Net bonus paid (March)", "basis": "bonus gross - withheld", "section": "PAYROLL TAXES (TSD), NET PAY", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 73899.4619, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 47915.1997, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 73899.4619, "fy2027": 47915.1997, "total_rule": "sum" }, { "key": "pay_nr", "label": "Payroll cost (incl. bonus) and freelancers / net revenue", "basis": "", "section": "PEOPLE RATIOS", "format": "pct", "kind": "calc", "bold": false, "values": [ 0.7957, 0.8595, 0.8127, 0.7749, 0.7004, 0.6902, 0.8, 0.6895, 0.6544, 0.7213, 0.7754, 0.7958, 0.9611, 1.0321, 1.0418, 0.8818, 0.8343, 0.8174, 0.9144, 0.8833, 0.8306, 0.8621, 0.9148, 0.9362 ], "fy2026": 0.7509, "fy2027": 0.9064, "total_rule": "ratio" }, { "key": "nr_head", "label": "Net revenue per head, annualised", "basis": "net revenue x 12 / headcount", "section": "PEOPLE RATIOS", "format": "int", "kind": "calc", "bold": false, "values": [ 89933.9803, 83202.8979, 88726.9604, 94012.2766, 104564.9191, 115574.4089, 112905.6395, 119087.7817, 108565.1014, 96191.7942, 89485.4931, 89013.2814, 75442.1657, 70247.144, 77785.9722, 82812.7583, 87532.9796, 90440.7016, 84817.0085, 83555.3582, 87788.8969, 84579.2434, 79708.6443, 79451.1448 ], "fy2026": 99272.0445, "fy2027": 82013.5015, "total_rule": "avg" } ] }, "Overheads": { "title": "OVERHEADS (EUR, ex VAT)", "description": "Actual months from the ledger; forecast from the monthly base in column C with overhead inflation from FY2027 and the discretionary factor on travel, new business and training. Recruitment = base + hires in the month x agency fee. Column D holds the share of each line bearing recoverable Estonian VAT.", "months": 24, "rows": [ { "key": "base_rent", "label": "Rent and service charges, Tallinn office", "basis": "monthly base; VAT share", "section": "FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing Estonian input VAT)", "format": "int", "kind": "input", "bold": false, "value_c": 9400, "value_d": 1 }, { "key": "base_software", "label": "Software and tools", "basis": "monthly base; VAT share", "section": "FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing Estonian input VAT)", "format": "int", "kind": "input", "bold": false, "value_c": 6500, "value_d": 0.25 }, { "key": "base_travel", "label": "Client travel (UK, US, EU) (discretionary)", "basis": "monthly base; VAT share", "section": "FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing Estonian input VAT)", "format": "int", "kind": "input", "bold": false, "value_c": 5100, "value_d": 0.15 }, { "key": "base_newbiz", "label": "New business, awards and events (discretionary)", "basis": "monthly base; VAT share", "section": "FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing Estonian input VAT)", "format": "int", "kind": "input", "bold": false, "value_c": 3700, "value_d": 0.6 }, { "key": "base_recruit", "label": "Recruitment", "basis": "monthly base; VAT share", "section": "FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing Estonian input VAT)", "format": "int", "kind": "input", "bold": false, "value_c": 800, "value_d": 1 }, { "key": "base_training", "label": "Training and conferences (discretionary)", "basis": "monthly base; VAT share", "section": "FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing Estonian input VAT)", "format": "int", "kind": "input", "bold": false, "value_c": 2200, "value_d": 0.7 }, { "key": "base_profees", "label": "Accounting, legal and professional fees", "basis": "monthly base; VAT share", "section": "FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing Estonian input VAT)", "format": "int", "kind": "input", "bold": false, "value_c": 2600, "value_d": 1 }, { "key": "base_insurance", "label": "Insurance (professional indemnity, cyber)", "basis": "monthly base; VAT share", "section": "FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing Estonian input VAT)", "format": "int", "kind": "input", "bold": false, "value_c": 900, "value_d": 0 }, { "key": "base_office", "label": "Office and administration", "basis": "monthly base; VAT share", "section": "FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing Estonian input VAT)", "format": "int", "kind": "input", "bold": false, "value_c": 2100, "value_d": 1 }, { "key": "base_it", "label": "IT support and equipment leases", "basis": "monthly base; VAT share", "section": "FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing Estonian input VAT)", "format": "int", "kind": "input", "bold": false, "value_c": 1900, "value_d": 1 }, { "key": "base_bank", "label": "Bank, payment and FX charges", "basis": "monthly base; VAT share", "section": "FORECAST MONTHLY BASE (C = EUR per month at FY2026 prices; D = share bearing Estonian input VAT)", "format": "int", "kind": "input", "bold": false, "value_c": 1150, "value_d": 0 }, { "key": "ox_rent", "label": "Rent and service charges, Tallinn office", "basis": "A: ledger; F: base x inflation", "section": "OVERHEAD LINES", "format": "int", "kind": "calc", "bold": false, "values": [ 9198, 10089, 10207, 9251, 8699, 9141, 9100, 9186, 9400, 9400, 9400, 9400, 9682, 9682, 9682, 9682, 9682, 9682, 9682, 9682, 9682, 9682, 9682, 9682 ], "fy2026": 112471, "fy2027": 116184, "total_rule": "sum" }, { "key": "ox_software", "label": "Software and tools", "basis": "A: ledger; F: base x inflation", "section": "OVERHEAD LINES", "format": "int", "kind": "calc", "bold": false, "values": [ 6492, 6219, 6515, 6180, 6716, 6127, 6748, 6413, 6500, 6500, 6500, 6500, 6695, 6695, 6695, 6695, 6695, 6695, 6695, 6695, 6695, 6695, 6695, 6695 ], "fy2026": 77410, "fy2027": 80340, "total_rule": "sum" }, { "key": "ox_travel", "label": "Client travel (UK, US, EU)", "basis": "A: ledger; F: base x inflation x discretionary factor", "section": "OVERHEAD LINES", "format": "int", "kind": "calc", "bold": false, "values": [ 3394, 6861, 6969, 6196, 6591, 4368, 2245, 3033, 4335, 4335, 4335, 4335, 4465.05, 4465.05, 4465.05, 4465.05, 4465.05, 4465.05, 4465.05, 4465.05, 4465.05, 4465.05, 4465.05, 4465.05 ], "fy2026": 56997, "fy2027": 53580.6, "total_rule": "sum" }, { "key": "ox_newbiz", "label": "New business, awards and events", "basis": "A: ledger; F: base x inflation x discretionary factor", "section": "OVERHEAD LINES", "format": "int", "kind": "calc", "bold": false, "values": [ 2068, 3304, 3646, 4548, 9013, 4228, 1510, 2581, 3145, 3145, 3145, 3145, 3239.35, 3239.35, 3239.35, 3239.35, 3239.35, 3239.35, 3239.35, 3239.35, 3239.35, 3239.35, 3239.35, 3239.35 ], "fy2026": 43478, "fy2027": 38872.2, "total_rule": "sum" }, { "key": "ox_recruit", "label": "Recruitment", "basis": "A: ledger; F: base x inflation", "section": "OVERHEAD LINES", "format": "int", "kind": "calc", "bold": false, "values": [ 800, 800, 5300, 800, 800, 800, 5300, 800, 800, 800, 800, 800, 824, 824, 824, 824, 824, 824, 824, 824, 824, 824, 824, 824 ], "fy2026": 18600, "fy2027": 9888, "total_rule": "sum" }, { "key": "ox_training", "label": "Training and conferences", "basis": "A: ledger; F: base x inflation x discretionary factor", "section": "OVERHEAD LINES", "format": "int", "kind": "calc", "bold": false, "values": [ 2451, 2109, 1927, 2264, 2331, 2140, 2328, 2224, 1870, 1870, 1870, 1870, 1926.1, 1926.1, 1926.1, 1926.1, 1926.1, 1926.1, 1926.1, 1926.1, 1926.1, 1926.1, 1926.1, 1926.1 ], "fy2026": 25254, "fy2027": 23113.2, "total_rule": "sum" }, { "key": "ox_profees", "label": "Accounting, legal and professional fees", "basis": "A: ledger; F: base x inflation", "section": "OVERHEAD LINES", "format": "int", "kind": "calc", "bold": false, "values": [ 2542, 2755, 2762, 2741, 2746, 2612, 2401, 2568, 2600, 2600, 2600, 2600, 2678, 2678, 2678, 2678, 2678, 2678, 2678, 2678, 2678, 2678, 2678, 2678 ], "fy2026": 31527, "fy2027": 32136, "total_rule": "sum" }, { "key": "ox_insurance", "label": "Insurance (professional indemnity, cyber)", "basis": "A: ledger; F: base x inflation", "section": "OVERHEAD LINES", "format": "int", "kind": "calc", "bold": false, "values": [ 892, 811, 940, 894, 821, 944, 798, 828, 900, 900, 900, 900, 927, 927, 927, 927, 927, 927, 927, 927, 927, 927, 927, 927 ], "fy2026": 10528, "fy2027": 11124, "total_rule": "sum" }, { "key": "ox_office", "label": "Office and administration", "basis": "A: ledger; F: base x inflation", "section": "OVERHEAD LINES", "format": "int", "kind": "calc", "bold": false, "values": [ 2141, 2044, 1753, 2033, 1969, 1948, 2051, 1806, 2100, 2100, 2100, 2100, 2163, 2163, 2163, 2163, 2163, 2163, 2163, 2163, 2163, 2163, 2163, 2163 ], "fy2026": 24145, "fy2027": 25956, "total_rule": "sum" }, { "key": "ox_it", "label": "IT support and equipment leases", "basis": "A: ledger; F: base x inflation", "section": "OVERHEAD LINES", "format": "int", "kind": "calc", "bold": false, "values": [ 1684, 1670, 2012, 1831, 2054, 2015, 1685, 2113, 1900, 1900, 1900, 1900, 1957, 1957, 1957, 1957, 1957, 1957, 1957, 1957, 1957, 1957, 1957, 1957 ], "fy2026": 22664, "fy2027": 23484, "total_rule": "sum" }, { "key": "ox_bank", "label": "Bank, payment and FX charges", "basis": "A: ledger; F: base x inflation", "section": "OVERHEAD LINES", "format": "int", "kind": "calc", "bold": false, "values": [ 1283, 978, 1053, 1177, 1138, 1127, 1120, 1028, 1150, 1150, 1150, 1150, 1184.5, 1184.5, 1184.5, 1184.5, 1184.5, 1184.5, 1184.5, 1184.5, 1184.5, 1184.5, 1184.5, 1184.5 ], "fy2026": 13504, "fy2027": 14214, "total_rule": "sum" }, { "key": "T_ox", "label": "TOTAL OVERHEADS", "basis": "", "section": "OVERHEAD LINES", "format": "int", "kind": "calc", "bold": true, "values": [ 32945, 37640, 43084, 37915, 42878, 35450, 35286, 32580, 34700, 34700, 34700, 34700, 35741, 35741, 35741, 35741, 35741, 35741, 35741, 35741, 35741, 35741, 35741, 35741 ], "fy2026": 436578, "fy2027": 428892, "total_rule": "sum" }, { "key": "ox_vat", "label": "Overheads bearing Estonian input VAT", "basis": "line x VAT share", "section": "OVERHEAD LINES", "format": "int", "kind": "calc", "bold": false, "values": [ 21453.6, 23400.6, 28244.6, 23444, 25975.15, 22737.75, 25096.35, 21636.6, 22271.25, 22271.25, 22271.25, 22271.25, 22939.3875, 22939.3875, 22939.3875, 22939.3875, 22939.3875, 22939.3875, 22939.3875, 22939.3875, 22939.3875, 22939.3875, 22939.3875, 22939.3875 ], "fy2026": 281073.65, "fy2027": 275272.65, "total_rule": "sum" }, { "key": "ox_rc", "label": "Software bought from foreign vendors (reverse charge base)", "basis": "software x reverse charge share", "section": "OVERHEAD LINES", "format": "int", "kind": "calc", "bold": false, "values": [ 4869, 4664.25, 4886.25, 4635, 5037, 4595.25, 5061, 4809.75, 4875, 4875, 4875, 4875, 5021.25, 5021.25, 5021.25, 5021.25, 5021.25, 5021.25, 5021.25, 5021.25, 5021.25, 5021.25, 5021.25, 5021.25 ], "fy2026": 58057.5, "fy2027": 60255, "total_rule": "sum" } ] }, "Payables": { "title": "TRADE PAYABLES BY SUPPLIER GROUP (EUR)", "description": "Freelancers (Estonian VAT on the registered share), media platforms (Ireland, reverse charge: no VAT on the invoice), production suppliers (24% VAT) and overheads. Actual payments per bank; forecast payments sized to the days payable.", "months": 24, "rows": [ { "key": "fl_accr", "label": "Invoices received (incl. VAT)", "basis": "", "section": "FREELANCERS", "format": "int", "kind": "calc", "bold": false, "values": [ 5548.8617, 6489.6133, 5617.2192, 7159.631, 5710.1381, 27987.73, 65413.1379, 35594.1344, 11785.548, 6028, 6028, 11080.0499, 6299.26, 6299.26, 6299.26, 6636.3397, 6636.3397, 9419.2602, 20697.1274, 9044.652, 6299.26, 6299.26, 6299.26, 10850.2078 ], "fy2026": 194442.0634, "fy2027": 101079.4869, "total_rule": "sum" }, { "key": "fl_open", "label": "Opening balance", "basis": "", "section": "FREELANCERS", "format": "int", "kind": "calc", "bold": false, "values": [ 21400, 3639.1517, 4316.465, 3396.7242, 4501.8351, 3824.9532, 20329.9532, 47535.2511, 25256.1655, 7857.032, 4018.6667, 4018.6667, 7386.6999, 4199.5067, 4199.5067, 4199.5067, 4424.2265, 4424.2265, 6279.5068, 13798.0849, 6029.768, 4199.5067, 4199.5067, 4199.5067 ], "fy2026": null, "fy2027": null, "total_rule": "none" }, { "key": "fl_paid", "label": "Paid", "basis": "A: bank; F: opening + invoices - closing at days payable", "section": "FREELANCERS", "format": "int", "kind": "calc", "bold": false, "values": [ 23309.71, 5812.3, 6536.96, 6054.52, 6387.02, 11482.73, 38207.84, 57873.22, 29184.6815, 9866.3653, 6028, 7712.0166, 9486.4533, 6299.26, 6299.26, 6411.6199, 6636.3397, 7563.9799, 13178.5493, 16812.969, 8129.5214, 6299.26, 6299.26, 7816.2426 ], "fy2026": 208455.3635, "fy2027": 101232.715, "total_rule": "sum" }, { "key": "fl_close", "label": "CLOSING BALANCE", "basis": "", "section": "FREELANCERS", "format": "int", "kind": "calc", "bold": true, "values": [ 3639.1517, 4316.465, 3396.7242, 4501.8351, 3824.9532, 20329.9532, 47535.2511, 25256.1655, 7857.032, 4018.6667, 4018.6667, 7386.6999, 4199.5067, 4199.5067, 4199.5067, 4424.2265, 4424.2265, 6279.5068, 13798.0849, 6029.768, 4199.5067, 4199.5067, 4199.5067, 7233.4718 ], "fy2026": 7386.6999, "fy2027": 7233.4718, "total_rule": "last" }, { "key": "med_accr", "label": "Invoices received (incl. VAT)", "basis": "", "section": "MEDIA PLATFORMS (reverse charge)", "format": "int", "kind": "calc", "bold": false, "values": [ 197458.8042, 195290.5747, 219059.5025, 241000.8898, 234907.7945, 223392.8507, 214762.2655, 230207.1313, 205536.8919, 226090.5811, 277474.804, 246644.2703, 172181.8581, 172181.8581, 186026.0473, 184702.5275, 184702.5275, 175467.4012, 145579.0865, 154142.5622, 171269.5135, 180476.4649, 221493.8432, 196883.4162 ], "fy2026": 2711826.3604, "fy2027": 2145107.1061, "total_rule": "sum" }, { "key": "med_open", "label": "Opening balance", "basis": "", "section": "MEDIA PLATFORMS (reverse charge)", "format": "int", "kind": "calc", "bold": false, "values": [ 158000, 194945.4342, 195930.6589, 220130.6614, 250998.9212, 242339.5257, 209936.0664, 192424.6218, 235049.1532, 205536.8919, 226090.5811, 277474.804, 246644.2703, 172181.8581, 172181.8581, 186026.0473, 184702.5275, 184702.5275, 175467.4012, 145579.0865, 154142.5622, 171269.5135, 180476.4649, 221493.8432 ], "fy2026": null, "fy2027": null, "total_rule": "none" }, { "key": "med_paid", "label": "Paid", "basis": "A: bank; F: opening + invoices - closing at days payable", "section": "MEDIA PLATFORMS (reverse charge)", "format": "int", "kind": "calc", "bold": false, "values": [ 160513.37, 194305.35, 194859.5, 210132.63, 243567.19, 255796.31, 232273.71, 187582.6, 235049.1532, 205536.8919, 226090.5811, 277474.804, 246644.2703, 172181.8581, 172181.8581, 186026.0473, 184702.5275, 184702.5275, 175467.4012, 145579.0865, 154142.5622, 171269.5135, 180476.4649, 221493.8432 ], "fy2026": 2623182.0902, "fy2027": 2194867.9602, "total_rule": "sum" }, { "key": "med_close", "label": "CLOSING BALANCE", "basis": "", "section": "MEDIA PLATFORMS (reverse charge)", "format": "int", "kind": "calc", "bold": true, "values": [ 194945.4342, 195930.6589, 220130.6614, 250998.9212, 242339.5257, 209936.0664, 192424.6218, 235049.1532, 205536.8919, 226090.5811, 277474.804, 246644.2703, 172181.8581, 172181.8581, 186026.0473, 184702.5275, 184702.5275, 175467.4012, 145579.0865, 154142.5622, 171269.5135, 180476.4649, 221493.8432, 196883.4162 ], "fy2026": 246644.2703, "fy2027": 196883.4162, "total_rule": "last" }, { "key": "prod_accr", "label": "Invoices received (incl. VAT)", "basis": "", "section": "PRODUCTION SUPPLIERS (incl. 24% VAT)", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 5208, 6944, 2507.5556, 1928.8889, 6584.0556, 12787.5, 12787.5, 5812.5, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 35960, "fy2027": 18600, "total_rule": "sum" }, { "key": "prod_open", "label": "Opening balance", "basis": "", "section": "PRODUCTION SUPPLIERS (incl. 24% VAT)", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 5191.28, 6911.34, 2507.5556, 1928.8889, 6584.0556, 12787.5, 12787.5, 5812.5, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": null, "fy2027": null, "total_rule": "none" }, { "key": "prod_paid", "label": "Paid", "basis": "A: bank; F: opening + invoices - closing at days payable", "section": "PRODUCTION SUPPLIERS (incl. 24% VAT)", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 16.72, 5223.94, 6911.34, 2507.5556, 1928.8889, 6584.0556, 12787.5, 12787.5, 5812.5, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 23172.5, "fy2027": 31387.5, "total_rule": "sum" }, { "key": "prod_close", "label": "CLOSING BALANCE", "basis": "", "section": "PRODUCTION SUPPLIERS (incl. 24% VAT)", "format": "int", "kind": "calc", "bold": true, "values": [ 0, 0, 0, 0, 0, 0, 5191.28, 6911.34, 2507.5556, 1928.8889, 6584.0556, 12787.5, 12787.5, 5812.5, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 12787.5, "fy2027": 0, "total_rule": "last" }, { "key": "ovh_accr", "label": "Invoices received (incl. VAT)", "basis": "", "section": "OVERHEAD SUPPLIERS (incl. VAT on the recoverable share)", "format": "int", "kind": "calc", "bold": false, "values": [ 38093.864, 43256.144, 49862.704, 43541.56, 49112.036, 40907.06, 41309.124, 37772.784, 40045.1, 40045.1, 40045.1, 40045.1, 41246.453, 41246.453, 41246.453, 41246.453, 41246.453, 41246.453, 41246.453, 41246.453, 41246.453, 41246.453, 41246.453, 41246.453 ], "fy2026": 504035.676, "fy2027": 494957.436, "total_rule": "sum" }, { "key": "ovh_open", "label": "Opening balance", "basis": "", "section": "OVERHEAD SUPPLIERS (incl. VAT on the recoverable share)", "format": "int", "kind": "calc", "bold": false, "values": [ 24300, 24604.464, 26075.648, 33979.422, 24448.882, 27001.648, 22879.108, 25041.492, 22728.426, 24027.06, 24027.06, 24027.06, 24027.06, 24747.8718, 24747.8718, 24747.8718, 24747.8718, 24747.8718, 24747.8718, 24747.8718, 24747.8718, 24747.8718, 24747.8718, 24747.8718 ], "fy2026": null, "fy2027": null, "total_rule": "none" }, { "key": "ovh_paid", "label": "Paid", "basis": "A: bank; F: opening + invoices - closing at days payable", "section": "OVERHEAD SUPPLIERS (incl. VAT on the recoverable share)", "format": "int", "kind": "calc", "bold": false, "values": [ 37789.4, 41784.96, 41958.93, 53072.1, 46559.27, 45029.6, 39146.74, 40085.85, 38746.466, 40045.1, 40045.1, 40045.1, 40525.6412, 41246.453, 41246.453, 41246.453, 41246.453, 41246.453, 41246.453, 41246.453, 41246.453, 41246.453, 41246.453, 41246.453 ], "fy2026": 504308.616, "fy2027": 494236.6242, "total_rule": "sum" }, { "key": "ovh_close", "label": "CLOSING BALANCE", "basis": "", "section": "OVERHEAD SUPPLIERS (incl. VAT on the recoverable share)", "format": "int", "kind": "calc", "bold": true, "values": [ 24604.464, 26075.648, 33979.422, 24448.882, 27001.648, 22879.108, 25041.492, 22728.426, 24027.06, 24027.06, 24027.06, 24027.06, 24747.8718, 24747.8718, 24747.8718, 24747.8718, 24747.8718, 24747.8718, 24747.8718, 24747.8718, 24747.8718, 24747.8718, 24747.8718, 24747.8718 ], "fy2026": 24027.06, "fy2027": 24747.8718, "total_rule": "last" }, { "key": "T_ap", "label": "TRADE PAYABLES (to balance sheet)", "basis": "", "section": "TOTALS", "format": "int", "kind": "calc", "bold": true, "values": [ 223189.0499, 226322.7718, 257506.8076, 279949.6383, 273166.1269, 253145.1276, 270192.645, 289945.0847, 239928.5394, 256065.1966, 312104.5863, 290845.5302, 213916.7366, 206941.7366, 214973.4258, 213874.6258, 213874.6258, 206494.7798, 184125.0432, 184920.202, 200216.892, 209423.8433, 250441.2217, 228864.7598 ], "fy2026": 290845.5302, "fy2027": 228864.7598, "total_rule": "last" } ] }, "VAT": { "title": "VAT (MONTHLY KMD RETURN, DUE BY THE 20TH)", "description": "Output VAT at 24% on Estonian clients only. Services to EU and non-EU business clients: 0% in Estonia (place of supply where the client is established). Media platforms, foreign freelancers and foreign software are reverse charged (self-assessed output and input VAT net to zero). A net payable is paid by the 20th; a net refund is credited to the prepayment account and offset against the TSD taxes the following month (EMTA).", "months": 24, "rows": [ { "key": "o_dom", "label": "Estonian clients (24%)", "basis": "FX", "section": "OUTPUT VAT", "format": "int", "kind": "calc", "bold": false, "values": [ 8835.1488, 9713.3856, 9675.684, 10337.0184, 10422.648, 10137.9048, 9982.6968, 9894.0264, 9338.0736, 10169.7602, 11582.1669, 10620.1375, 7345.5345, 7754.7679, 8125.3116, 8515.2002, 8406.0713, 8179.8761, 7563.7923, 7435.3185, 8215.0957, 8967.5906, 10180.4133, 9338.1343 ], "fy2026": 120708.651, "fy2027": 100027.1062, "total_rule": "sum" }, { "key": "o_rc", "label": "Reverse charge on services received from abroad", "basis": "(media + foreign freelancers + foreign software) x 24%", "section": "OUTPUT VAT", "format": "int", "kind": "calc", "bold": false, "values": [ 49105.4586, 48628.6454, 54300.5022, 59658.1246, 58149.4285, 57475.0592, 59203.4039, 59911.5027, 51660.2037, 56025.7395, 68357.953, 61456.4546, 43149.4759, 43149.4759, 46472.0813, 46187.6525, 46187.6525, 44245.4516, 38183.5787, 39090.5763, 42930.5132, 45140.1816, 54984.3524, 49526.3009 ], "fy2026": 683932.4758, "fy2027": 539247.2929, "total_rule": "sum" }, { "key": "T_out", "label": "Total output VAT", "basis": "", "section": "OUTPUT VAT", "format": "int", "kind": "calc", "bold": true, "values": [ 57940.6074, 58342.031, 63976.1862, 69995.143, 68572.0765, 67612.964, 69186.1007, 69805.5291, 60998.2773, 66195.4997, 79940.1199, 72076.5921, 50495.0104, 50904.2439, 54597.393, 54702.8527, 54593.7238, 52425.3276, 45747.371, 46525.8948, 51145.6089, 54107.7722, 65164.7657, 58864.4353 ], "fy2026": 804641.1268, "fy2027": 639274.3991, "total_rule": "sum" }, { "key": "i_rc", "label": "Reverse charge (same amount as output)", "basis": "", "section": "INPUT VAT (recoverable)", "format": "int", "kind": "calc", "bold": false, "values": [ 49105.4586, 48628.6454, 54300.5022, 59658.1246, 58149.4285, 57475.0592, 59203.4039, 59911.5027, 51660.2037, 56025.7395, 68357.953, 61456.4546, 43149.4759, 43149.4759, 46472.0813, 46187.6525, 46187.6525, 44245.4516, 38183.5787, 39090.5763, 42930.5132, 45140.1816, 54984.3524, 49526.3009 ], "fy2026": 683932.4758, "fy2027": 539247.2929, "total_rule": "sum" }, { "key": "i_ovh", "label": "Overheads", "basis": "", "section": "INPUT VAT (recoverable)", "format": "int", "kind": "calc", "bold": false, "values": [ 5148.864, 5616.144, 6778.704, 5626.56, 6234.036, 5457.06, 6023.124, 5192.784, 5345.1, 5345.1, 5345.1, 5345.1, 5505.453, 5505.453, 5505.453, 5505.453, 5505.453, 5505.453, 5505.453, 5505.453, 5505.453, 5505.453, 5505.453, 5505.453 ], "fy2026": 67457.676, "fy2027": 66065.436, "total_rule": "sum" }, { "key": "i_fl", "label": "Estonian freelancers", "basis": "", "section": "INPUT VAT (recoverable)", "format": "int", "kind": "calc", "bold": false, "values": [ 486.0317, 568.4333, 492.0192, 627.121, 500.1581, 2451.48, 5729.6179, 3117.7344, 1032.3108, 528, 528, 970.5153, 551.76, 551.76, 551.76, 581.2852, 581.2852, 825.0447, 1812.8871, 792.2323, 551.76, 551.76, 551.76, 950.3832 ], "fy2026": 17031.4216, "fy2027": 8853.6777, "total_rule": "sum" }, { "key": "i_prod", "label": "Production suppliers", "basis": "", "section": "INPUT VAT (recoverable)", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 1008, 1344, 485.3333, 373.3333, 1274.3333, 2475, 2475, 1125, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 6960, "fy2027": 3600, "total_rule": "sum" }, { "key": "i_capex", "label": "Capex", "basis": "", "section": "INPUT VAT (recoverable)", "format": "int", "kind": "calc", "bold": false, "values": [ 624, 336, 744, 1248, 216, 576, 1152, 384, 672, 672, 672, 672, 702.24, 702.24, 9342.24, 702.24, 702.24, 702.24, 702.24, 702.24, 702.24, 702.24, 702.24, 702.24 ], "fy2026": 7968, "fy2027": 17066.88, "total_rule": "sum" }, { "key": "T_in", "label": "Total input VAT", "basis": "", "section": "INPUT VAT (recoverable)", "format": "int", "kind": "calc", "bold": true, "values": [ 55364.3543, 55149.2226, 62315.2254, 67159.8056, 65099.6226, 65959.5992, 73116.1458, 69950.0211, 59194.9478, 62944.1728, 76177.3863, 70919.0699, 52383.9289, 51033.9289, 61871.5343, 52976.6307, 52976.6307, 51278.1892, 46204.1588, 46090.5015, 49689.9662, 51899.6346, 61743.8054, 56684.3771 ], "fy2026": 783349.5734, "fy2027": 634833.2866, "total_rule": "sum" }, { "key": "net", "label": "Net VAT for the month (output - input)", "basis": "", "section": "VAT PAYABLE / (RECOVERABLE)", "format": "int", "kind": "calc", "bold": false, "values": [ 2576.2531, 3192.8083, 1660.9608, 2835.3374, 3472.4539, 1653.3648, -3930.0451, -144.492, 1803.3295, 3251.3269, 3762.7336, 1157.5222, -1888.9185, -129.6851, -7274.1414, 1726.222, 1617.093, 1147.1384, -456.7878, 435.3932, 1455.6427, 2208.1376, 3420.9603, 2180.0582 ], "fy2026": 21291.5534, "fy2027": 4441.1125, "total_rule": "sum" }, { "key": "open", "label": "Opening VAT payable / (recoverable)", "basis": "", "section": "VAT PAYABLE / (RECOVERABLE)", "format": "int", "kind": "calc", "bold": false, "values": [ 3800, 2576.2531, 3192.8083, 1660.9608, 2835.3374, 3472.4539, 1653.3648, -3930.0451, -4074.5371, 1658.8375, 3251.3269, 3762.7336, 1157.5222, -1888.9185, -2018.6036, -7403.8265, -5547.9194, 1617.093, 1147.1384, -456.7878, -21.3946, 1455.6427, 2208.1376, 3420.9603 ], "fy2026": null, "fy2027": null, "total_rule": "none" }, { "key": "paid", "label": "Paid: prior month net payable (20th)", "basis": "", "section": "VAT PAYABLE / (RECOVERABLE)", "format": "int", "kind": "calc", "bold": false, "values": [ -3800, -2576.2531, -3192.8083, -1660.9608, -2835.3374, -3472.4539, -1653.3648, 0, 0, -1803.3295, -3251.3269, -3762.7336, -1157.5222, 0, 0, 0, -1726.222, -1617.093, -1147.1384, 0, -435.3932, -1455.6427, -2208.1376, -3420.9603 ], "fy2026": -28008.5683, "fy2027": -13168.1094, "total_rule": "sum" }, { "key": "offset", "label": "Credited: net refund of two months earlier, offset against TSD (10th)", "basis": "", "section": "VAT PAYABLE / (RECOVERABLE)", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 3930.0451, 144.492, 0, 0, 0, 0, 1888.9185, 129.6851, 7274.1414, 0, 0, 0, 456.7878, 0, 0, 0 ], "fy2026": 4074.5371, "fy2027": 9749.5328, "total_rule": "sum" }, { "key": "close", "label": "CLOSING VAT PAYABLE / (RECOVERABLE)", "basis": "", "section": "VAT PAYABLE / (RECOVERABLE)", "format": "int", "kind": "calc", "bold": true, "values": [ 2576.2531, 3192.8083, 1660.9608, 2835.3374, 3472.4539, 1653.3648, -3930.0451, -4074.5371, 1658.8375, 3251.3269, 3762.7336, 1157.5222, -1888.9185, -2018.6036, -7403.8265, -5547.9194, 1617.093, 1147.1384, -456.7878, -21.3946, 1455.6427, 2208.1376, 3420.9603, 2180.0582 ], "fy2026": 1157.5222, "fy2027": 2180.0582, "total_rule": "last" } ] }, "Fixed_Assets": { "title": "FIXED ASSETS AND DEPRECIATION", "description": "Two classes, straight line over the lives on Assumptions. Actual capex from the asset register; forecast = IT replacement cycle + equipment for each new hire + the planned fit-out extension.", "months": 24, "rows": [ { "key": "it_cost_open", "label": "Cost: opening", "basis": "", "section": "IT EQUIPMENT", "format": "int", "kind": "calc", "bold": false, "values": [ 142000, 144600, 146000, 149100, 154300, 155200, 157600, 162400, 164000, 166800, 169600, 172400, 175200, 178126, 181052, 183978, 186904, 189830, 192756, 195682, 198608, 201534, 204460, 207386 ], "fy2026": null, "fy2027": null, "total_rule": "none" }, { "key": "it_capex", "label": "Additions", "basis": "A: asset register; F: capex plan", "section": "IT EQUIPMENT", "format": "int", "kind": "calc", "bold": false, "values": [ 2600, 1400, 3100, 5200, 900, 2400, 4800, 1600, 2800, 2800, 2800, 2800, 2926, 2926, 2926, 2926, 2926, 2926, 2926, 2926, 2926, 2926, 2926, 2926 ], "fy2026": 33200, "fy2027": 35112, "total_rule": "sum" }, { "key": "it_cost_close", "label": "Cost: closing", "basis": "", "section": "IT EQUIPMENT", "format": "int", "kind": "calc", "bold": false, "values": [ 144600, 146000, 149100, 154300, 155200, 157600, 162400, 164000, 166800, 169600, 172400, 175200, 178126, 181052, 183978, 186904, 189830, 192756, 195682, 198608, 201534, 204460, 207386, 210312 ], "fy2026": 175200, "fy2027": 210312, "total_rule": "last" }, { "key": "it_dep_open", "label": "Accumulated depreciation: opening", "basis": "", "section": "IT EQUIPMENT", "format": "int", "kind": "calc", "bold": false, "values": [ 78000, 82016.6667, 86072.2222, 90213.8889, 94500, 98811.1111, 103188.8889, 107700, 112255.5556, 116888.8889, 121600, 126388.8889, 131255.5556, 136203.5, 141232.7222, 146343.2222, 151535, 156808.0556, 162162.3889, 167598, 173114.8889, 178713.0556, 184392.5, 190153.2222 ], "fy2026": null, "fy2027": null, "total_rule": "none" }, { "key": "it_dep", "label": "Depreciation charge", "basis": "min(NBV, cost / life)", "section": "IT EQUIPMENT", "format": "int", "kind": "calc", "bold": false, "values": [ 4016.6667, 4055.5556, 4141.6667, 4286.1111, 4311.1111, 4377.7778, 4511.1111, 4555.5556, 4633.3333, 4711.1111, 4788.8889, 4866.6667, 4947.9444, 5029.2222, 5110.5, 5191.7778, 5273.0556, 5354.3333, 5435.6111, 5516.8889, 5598.1667, 5679.4444, 5760.7222, 5842 ], "fy2026": 53255.5556, "fy2027": 64739.6667, "total_rule": "sum" }, { "key": "it_dep_close", "label": "Accumulated depreciation: closing", "basis": "", "section": "IT EQUIPMENT", "format": "int", "kind": "calc", "bold": false, "values": [ 82016.6667, 86072.2222, 90213.8889, 94500, 98811.1111, 103188.8889, 107700, 112255.5556, 116888.8889, 121600, 126388.8889, 131255.5556, 136203.5, 141232.7222, 146343.2222, 151535, 156808.0556, 162162.3889, 167598, 173114.8889, 178713.0556, 184392.5, 190153.2222, 195995.2222 ], "fy2026": 131255.5556, "fy2027": 195995.2222, "total_rule": "last" }, { "key": "it_nbv", "label": "Net book value", "basis": "", "section": "IT EQUIPMENT", "format": "int", "kind": "calc", "bold": true, "values": [ 62583.3333, 59927.7778, 58886.1111, 59800, 56388.8889, 54411.1111, 54700, 51744.4444, 49911.1111, 48000, 46011.1111, 43944.4444, 41922.5, 39819.2778, 37634.7778, 35369, 33021.9444, 30593.6111, 28084, 25493.1111, 22820.9444, 20067.5, 17232.7778, 14316.7778 ], "fy2026": 43944.4444, "fy2027": 14316.7778, "total_rule": "last" }, { "key": "fit_cost_open", "label": "Cost: opening", "basis": "", "section": "OFFICE FIT-OUT AND FURNITURE", "format": "int", "kind": "calc", "bold": false, "values": [ 118000, 118000, 118000, 118000, 118000, 118000, 118000, 118000, 118000, 118000, 118000, 118000, 118000, 118000, 118000, 154000, 154000, 154000, 154000, 154000, 154000, 154000, 154000, 154000 ], "fy2026": null, "fy2027": null, "total_rule": "none" }, { "key": "fit_capex", "label": "Additions", "basis": "A: asset register; 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22/78 of each net dividend is due by the 10th of the following month and is recognised in the P&L when the dividend is declared (IAS 12.52B). 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"basis": "budget input", "section": "COSTS", "format": "int", "kind": "input", "bold": false, "values": [ -32647, -32647, -32647, -32647, -32647, -32647, -32647, -32647, -32647, -32647, -32647, -32647 ], "fy2026": -391764, "total_rule": "sum" }, { "key": "bonus", "label": "Bonus accrual", "basis": "budget input", "section": "COSTS", "format": "int", "kind": "input", "bold": false, "values": [ -10597, -10597, -10891, -10891, -10891, -10891, -10891, -10891, -10891, -10891, -10891, -10891 ], "fy2026": -130104, "total_rule": "sum" }, { "key": "ox_rent", "label": "Rent and service charges, Tallinn office", "basis": "budget input", "section": "COSTS", "format": "int", "kind": "input", "bold": false, "values": [ -9400, -9400, -9400, -9400, -9400, -9400, -9400, -9400, -9400, -9400, -9400, -9400 ], "fy2026": -112800, "total_rule": "sum" }, { "key": "ox_software", "label": "Software and tools", "basis": "budget input", "section": "COSTS", "format": "int", "kind": "input", "bold": false, 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"total_rule": "sum" }, { "key": "ox_training", "label": "Training and conferences", "basis": "budget input", "section": "COSTS", "format": "int", "kind": "input", "bold": false, "values": [ -2200, -2200, -2200, -2200, -2200, -2200, -2200, -2200, -2200, -2200, -2200, -2200 ], "fy2026": -26400, "total_rule": "sum" }, { "key": "ox_profees", "label": "Accounting, legal and professional fees", "basis": "budget input", "section": "COSTS", "format": "int", "kind": "input", "bold": false, "values": [ -2500, -2500, -2500, -2500, -2500, -2500, -2500, -2500, -2500, -2500, -2500, -2500 ], "fy2026": -30000, "total_rule": "sum" }, { "key": "ox_insurance", "label": "Insurance (professional indemnity, cyber)", "basis": "budget input", "section": "COSTS", "format": "int", "kind": "input", "bold": false, "values": [ -900, -900, -900, -900, -900, -900, -900, -900, -900, -900, -900, -900 ], "fy2026": -10800, "total_rule": "sum" }, { "key": "ox_office", "label": "Office and administration", "basis": "budget input", "section": "COSTS", "format": "int", "kind": "input", "bold": false, "values": [ -2000, -2000, -2000, -2000, -2000, -2000, -2000, -2000, -2000, -2000, -2000, -2000 ], "fy2026": -24000, "total_rule": "sum" }, { "key": "ox_it", "label": "IT support and equipment leases", "basis": "budget input", "section": "COSTS", "format": "int", "kind": "input", "bold": false, "values": [ -1800, -1800, -1800, -1800, -1800, -1800, -1800, -1800, -1800, -1800, -1800, -1800 ], "fy2026": -21600, "total_rule": "sum" }, { "key": "ox_bank", "label": "Bank, payment and FX charges", "basis": "budget input", "section": "COSTS", "format": "int", "kind": "input", "bold": false, "values": [ -1000, -1000, -1000, -1000, -1000, -1000, -1000, -1000, -1000, -1000, -1000, -1000 ], "fy2026": -12000, "total_rule": "sum" }, { "key": "bad", "label": "Bad debts", "basis": "budget input", "section": "COSTS", "format": "int", "kind": "input", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 0, "total_rule": "sum" }, { "key": "T_opc", "label": "TOTAL OPERATING COSTS", "basis": "", "section": "COSTS", "format": "int", "kind": "calc", "bold": true, "values": [ -79444, -79444, -79738, -79738, -79738, -79738, -79738, -79738, -79738, -79738, -79738, -79738 ], "fy2026": -956268, "total_rule": "sum" }, { "key": "ebitda", "label": "EBITDA", "basis": "", "section": "COSTS", "format": "int", "kind": "calc", "bold": true, "values": [ 64999, 69321, 74896, 69859, 65859, 67671, 48370, 58281, 81570, 89893, 86046, 53320 ], "fy2026": 830085, "total_rule": "sum" }, { "key": "dep", "label": "Depreciation", "basis": "budget input", "section": "COSTS", "format": "int", "kind": "input", "bold": false, "values": [ -5400, -5400, -5400, -5400, -5400, -5400, -5400, -5400, -5400, -5400, -5400, -5400 ], "fy2026": -64800, "total_rule": "sum" }, { "key": "fx", "label": "FX gains / (losses)", "basis": "budget input", "section": "COSTS", "format": "int", "kind": "input", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 0, "total_rule": "sum" }, { "key": "int", "label": "Loan interest", "basis": "budget input", "section": "COSTS", "format": "int", "kind": "input", "bold": false, "values": [ -504, -490, -476, -462, -448, -434, -420, -406, -392, -378, -364, -350 ], "fy2026": -5124, "total_rule": "sum" }, { "key": "pbt", "label": "PROFIT BEFORE TAX", "basis": "", "section": "COSTS", "format": "int", "kind": "calc", "bold": true, "values": [ 59095, 63431, 69020, 63997, 60011, 61837, 42550, 52475, 75778, 84115, 80282, 47570 ], "fy2026": 760161, "total_rule": "sum" }, { "key": "cit", "label": "Income tax on distributions (June dividend)", "basis": "budget input", "section": "COSTS", "format": "int", "kind": "input", "bold": false, "values": [ 0, 0, 0, 0, 0, -78974, 0, 0, 0, 0, 0, 0 ], "fy2026": -78974, "total_rule": "sum" }, { "key": "np", "label": "NET PROFIT", "basis": "", "section": "COSTS", "format": "int", "kind": "calc", "bold": true, 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37000, 38000, 37000, 37000, 38000, 38000, 38000, 36000 ], "fy2026": 36000, "total_rule": "last" } ] }, "Pipeline": { "title": "NEW BUSINESS, RENEWALS AND REVENUE VISIBILITY (EUR)", "description": "Fee revenue split by how secure it is: signed retainers in their current term, renewals (probability-weighted), signed projects, pipeline (win-weighted) and the recurring time and materials and media fee base. Tables below list the pipeline, the renewal calendar and the new business record.", "months": 24, "rows": [ { "key": "ret_term", "label": "Retainers in their current term", "basis": "Retainers", "section": "FEE REVENUE BY SECURITY (EUR)", "format": "int", "kind": "calc", "bold": false, "values": [ 166561.2489, 166356.5235, 166419.453, 189372.8169, 189228.2184, 203178.6807, 204071.873, 204099.4205, 198790.6958, 185290.6958, 185290.6958, 185290.6958, 110638.8471, 110638.8471, 96638.8471, 58239.7428, 58239.7428, 45329.1175, 16000, 16000, 16000, 0, 0, 0 ], "fy2026": 2243951.0181, "fy2027": 527725.1443, "total_rule": "sum" }, { "key": "ret_ren", "label": "Retainers after renewal (renewal-weighted)", "basis": "Retainers", "section": "FEE REVENUE BY SECURITY (EUR)", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 18750, 18750, 29250, 58891.3255, 58891.3255, 68574.2945, 92037.5885, 92037.5885, 92037.5885, 104837.5885, 104837.5885, 104837.5885 ], "fy2026": 0, "fy2027": 843732.4764, "total_rule": "sum" }, { "key": "ret_pipe", "label": "Pipeline retainers (win-weighted)", "basis": "Retainers", "section": "FEE REVENUE BY SECURITY (EUR)", "format": "int", "kind": "calc", "bold": false, "values": [ 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 3109.494, 3109.494, 3109.494, 5859.494, 5859.494, 10350.1462, 10350.1462, 10350.1462, 10350.1462, 10350.1462, 10350.1462, 10350.1462 ], "fy2026": 0, "fy2027": 93498.4937, "total_rule": "sum" }, { "key": "prj_sec", "label": "Signed projects", "basis": "Projects", "section": "FEE REVENUE BY SECURITY (EUR)", "format": "int", "kind": "calc", "bold": false, "values": [ 65395.681, 48189.0689, 52798.0914, 55499.693, 72634.8356, 92439.7808, 102218.2523, 110529.65, 88944.625, 54647.8052, 31001.8345, 34204.4339, 34204.4339, 15547.4699, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0 ], "fy2026": 808503.7517, "fy2027": 49751.9038, "total_rule": "sum" }, { "key": "prj_pipe", "label": "Pipeline projects (win-weighted)", "basis": 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203178.6807, 204071.873, 204099.4205, 198790.6958, 185290.6958, 185290.6958, 185290.6958, 132498.3411, 132498.3411, 128998.3411, 122990.5623, 122990.5623, 124253.5582, 118387.7347, 118387.7347, 118387.7347, 115187.7347, 115187.7347, 115187.7347 ], "fy2026": 186995.9182, "fy2027": 122079.6762, "total_rule": "avg" } ] }, "KPIs": { "title": "KPI DASHBOARD", "description": "Live links into the statements and schedules. C = FY2026 (actual + forecast), D = FY2027. Monthly columns follow the Timeline.", "months": 24, "rows": [ { "key": "nr", "label": "Net revenue", "basis": "PL", "section": "GROWTH AND MARGIN", "format": "int", "kind": "calc", "bold": false, "values": [ 284790.9376, 263475.8435, 280968.708, 305539.8989, 322408.5005, 356354.4274, 357534.5251, 377111.3088, 343789.4877, 304607.3482, 283370.7282, 281875.3912, 238900.1912, 222449.2893, 220393.5878, 234636.1486, 248010.1088, 256248.6545, 240314.8575, 236740.1815, 248735.2079, 239641.1897, 225841.1589, 225111.5771 ], "fy2026": 3761827.1051, "fy2027": 2837022.1528, "total_rule": "sum" }, { "key": "yoy", "label": "Net revenue growth vs same month prior year", "basis": "", "section": "GROWTH AND MARGIN", "format": "pct", "kind": "calc", "bold": false, "values": [ null, null, null, null, null, null, null, null, null, null, null, null, -0.1611, -0.1557, -0.2156, -0.2321, -0.2308, -0.2809, -0.3279, -0.3722, -0.2765, -0.2133, -0.203, -0.2014 ], "fy2026": null, "fy2027": -0.2458, "total_rule": 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"kind": "calc", "bold": false, "values": [ 36.5025, 30.1891, 34.2928, 40.222, 34.023, 38.7409, 37.7131, 32.4522, 50.0831, 54.9793, 53.0068, 49.058, 49.6661, 49.703, 49.1438, 54.1486, 52.7425, 48.6612, 53.2868, 50.7705, 46.7078, 54.7061, 53.7825, 47.6699 ], "fy2026": 49.058, "fy2027": 47.6699, "total_rule": "last" }, { "key": "ca", "label": "Contract assets (unbilled work)", "basis": "BS", "section": "WORKING CAPITAL, FX AND CASH", "format": "int", "kind": "calc", "bold": false, "values": [ 56471.5504, 71124.6723, 75450.8687, 36916.5417, 66622.8948, 38781.8119, 79499.3444, 137974.4649, 104563.343, 74163.9546, 39047.0126, 51241.1269, 60350.685, 42536.9332, 48548.6467, 48890.7797, 47525.4321, 41754.5104, 41907.483, 42686.906, 62035.3476, 50865.6715, 39047.0126, 31340.3654 ], "fy2026": 51241.1269, "fy2027": 31340.3654, "total_rule": "last" }, { "key": "cl", "label": "Contract liabilities (invoiced in advance)", "basis": "BS", "section": "WORKING CAPITAL, FX AND CASH", "format": "int", "kind": "calc", "bold": false, "values": [ 68030.4779, 80699.323, 71738.6281, 88889.4266, 55026.4496, 45288.2198, 89828.5441, 33513.5438, 6560.0389, 65679.8919, 47143.6183, 5031.25, 74672.0879, 34461.4895, 32928, 75420.5487, 50032.1361, 896.2963, 65247.8467, 38207.9568, 0, 52543.9135, 35007.9568, 0 ], "fy2026": 5031.25, "fy2027": 0, "total_rule": "last" }, { "key": "apmed", "label": "Media platform payables", "basis": "BS", "section": "WORKING CAPITAL, FX AND CASH", "format": "int", "kind": "calc", "bold": false, "values": [ 194945.4342, 195930.6589, 220130.6614, 250998.9212, 242339.5257, 209936.0664, 192424.6218, 235049.1532, 205536.8919, 226090.5811, 277474.804, 246644.2703, 172181.8581, 172181.8581, 186026.0473, 184702.5275, 184702.5275, 175467.4012, 145579.0865, 154142.5622, 171269.5135, 180476.4649, 221493.8432, 196883.4162 ], "fy2026": 246644.2703, "fy2027": 196883.4162, "total_rule": "last" }, { "key": "fx", "label": "FX gains / (losses) on client balances", "basis": "PL", 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"format": "int", "kind": "calc", "bold": false, "values": [ 12154.9305, 199877.6302, 109412.2071, 46666.1205, -57119.8001, -9324.7318, 54742.934, 65130.2192, -173486.3504, -144232.898, -150308.1423, 189419.2122, 170908.1655, 109876.0156, 9872.9752, -86023.3905, -124315.5053, -59676.4363, -21081.9805, 16074.7057, 26188.1578, 3814.0286, -37899.8633, -72062.1498 ], "fy2026": null, "fy2027": null, "total_rule": "none" } ] } }, "tables": { "assumptions": [ { "row": 6, "type": "scalar", "label": "Company name", "unit": null, "value": "Kaldmere Studio O\u00dc (fictional demonstration company)", "note": "All figures fictional. Estonian private limited company (osa\u00fching), financial year = calendar year, reporting currency EUR; clients billed in EUR, GBP and USD." }, { "row": 7, "type": "scalar", "label": "Reporting currency", "unit": null, "value": "EUR", "note": null }, { "row": 8, "type": "scalar", "label": "Model start month (month end)", "unit": "date", "value": "2026-01-31", "note": "24 monthly columns from this month" }, { "row": 9, "type": "scalar", "label": "Last actual month (month end)", "unit": "date", "value": "2026-08-31", "note": "Months up to and including this date are actual (fictional ledger); later months are forecast" }, { "row": 10, "type": "scalar", "label": "Last actual month number", "unit": "calc", "value": 8, "note": null }, { "row": 11, "type": "scalar", "label": "Scenario selector (1 = Base, 2 = Downside, 3 = Upside)", "unit": "input", "value": 2, "note": "Change this cell and every forecast month moves. Base = management case; Downside = worst case; Upside = best case." }, { "row": 12, "type": "scalar", "label": "Scenario name", "unit": "calc", "value": "Downside", "note": null }, { "row": 13, "type": "scalar", "label": "Minimum cash buffer (board policy)", "unit": "EUR", "value": 350000, "note": "Used by the 13-week cash forecast and the CFO report" }, { "row": 14, "type": "scalar", "label": "Undrawn overdraft facility available", "unit": "EUR", "value": 300000, "note": "Committed revolving overdraft, undrawn; first lever if the buffer is breached" }, { "row": 15, "type": "scalar", "label": "Aged receivables and payables: as-at date", "unit": "calc", "value": "2026-08-31", "note": null }, { "row": 18, "type": "scalar", "label": "VAT: standard rate", "unit": "rate", "value": 0.24, "note": "From 1-Jul-25 (EMTA, Standard VAT rate). Charged to Estonian clients only: services to EU and non-EU business clients are taxed where the client is established (0% in Estonia, KMD field 3; VAT Act s10)" }, { "row": 19, "type": "scalar", "label": "Income tax on distributions (22/78 of the net dividend)", "unit": "rate", "value": 0.2821, "note": "EMTA: 22% of the gross distribution from 2025, unchanged for 2026; due by the 10th of the month after payment. Retained profit is not taxed." }, { "row": 20, "type": "scalar", "label": "Social tax, employer", "unit": "rate", "value": 0.33, "note": "EMTA 2026; minimum monthly base EUR 886 (every salary in the model is above it)" }, { "row": 21, "type": "scalar", "label": "Unemployment insurance, employer", "unit": "rate", "value": 0.008, "note": "EMTA: fixed for 2025 to 2028" }, { "row": 22, "type": "scalar", "label": "Unemployment insurance, employee (withheld)", "unit": "rate", "value": 0.016, "note": "EMTA: fixed for 2025 to 2028" }, { "row": 23, "type": "scalar", "label": "Funded pension, employee (withheld)", "unit": "rate", "value": 0.02, "note": "EMTA: 2% default; 4% or 6% by election (model assumes 2% for all staff)" }, { "row": 24, "type": "scalar", "label": "Income tax withheld on salaries", "unit": "rate", "value": 0.22, "note": "EMTA 2026: 22%; the planned rise to 24% did not take effect" }, { "row": 25, "type": "scalar", "label": "Basic exemption per employee per month", "unit": "EUR", "value": 700, "note": "EMTA 2026: EUR 700 a month, no longer tapered by income" }, { "row": 26, "type": "scalar", "label": "Freelancers: share invoicing with Estonian VAT", "unit": "share", "value": 0.4, "note": "VAT-registered Estonian freelancers; input VAT recoverable" }, { "row": 27, "type": "scalar", "label": "Freelancers: share from other EU countries (reverse charge)", "unit": "share", "value": 0.45, "note": "The rest (15%) are individuals below the VAT threshold" }, { "row": 28, "type": "scalar", "label": "Software: share bought from foreign vendors (reverse charge)", "unit": "share", "value": 0.75, "note": "Self-assessed output and input VAT net to zero" }, { "row": 31, "type": "scalar", "label": "Target utilisation used to set the standard cost rate", "unit": "share", "value": 0.75, "note": "Standard cost rate recovers role payroll at this utilisation of productive hours" }, { "row": 32, "type": "scalar", "label": "Maximum sustainable utilisation (above it work goes to freelancers)", "unit": "share", "value": 0.88, "note": null }, { "row": 33, "type": "scalar", "label": "Average productive hours per FTE per month (Timeline profile)", "unit": "calc", "value": 144.8333, "note": null }, { "row": 34, "type": "scalar", "label": "Rate card, FY2026: strategy and account management (EUR per hour)", "unit": "EUR/hour", "value": 125, "note": null }, { "row": 35, "type": "scalar", "label": "Rate card, FY2026: creative and design (EUR per hour)", "unit": "EUR/hour", "value": 105, "note": null }, { "row": 36, "type": "scalar", "label": "Rate card, FY2026: content, copy and video (EUR per hour)", "unit": "EUR/hour", "value": 90, "note": null }, { "row": 37, "type": "scalar", "label": "Rate card, FY2026: development and qa (EUR per hour)", "unit": "EUR/hour", "value": 115, "note": null }, { "row": 38, "type": "scalar", "label": "Rate card, FY2026: performance marketing (EUR per hour)", "unit": "EUR/hour", "value": 100, "note": null }, { "row": 39, "type": "scalar", "label": "Rate card, FY2026: project and delivery management (EUR per hour)", "unit": "EUR/hour", "value": 95, "note": null }, { "row": 40, "type": "scalar", "label": "Monthly gross salary, FY2026: strategy and account management", "unit": "EUR", "value": 4600, "note": "Average per head for the role" }, { "row": 41, "type": "scalar", "label": "Monthly gross salary, FY2026: creative and design", "unit": "EUR", "value": 3900, "note": "Average per head for the role" }, { "row": 42, "type": "scalar", "label": "Monthly gross salary, FY2026: content, copy and video", "unit": "EUR", "value": 3200, "note": "Average per head for the role" }, { "row": 43, "type": "scalar", "label": "Monthly gross salary, FY2026: development and qa", "unit": "EUR", "value": 4900, "note": "Average per head for the role" }, { "row": 44, "type": "scalar", "label": "Monthly gross salary, FY2026: performance marketing", "unit": "EUR", "value": 3700, "note": "Average per head for the role" }, { "row": 45, "type": 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"Capex incl. 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Collect the overdue Harrowgate June media invoice and move Harrowgate media to 30-day or prepaid terms: USD 60-day terms mean the agency funds about two months of client media (Harrowgate balance EUR 196k at Aug-26).", "2. Draw the overdraft (EUR 300k undrawn) for the weeks containing the 10th, when the TSD payroll taxes follow the month-end payroll.", "3. Settle the Norbeck CR-03 dispute (USD 16,500 invoiced in May) and invoice the Norbeck completion milestone the day the site goes live.", "4. Move Quillfield and Ashgrove from 45-day to 30-day terms at the Q4 contract reviews; ask Quillfield to pay the campaign production costs on signature.", "5. Hold the January developer hires until the Ferncliff proposal is signed, and defer discretionary travel and awards spend to Q1." ] }, "checks": { "overall_status": "OK", "checks": [ { "check": "Balance sheet balances in every month", "proves": "Total assets less liabilities and equity, all 24 months", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "Cash flow: indirect method equals direct method every month", "proves": "P&L and balance sheet movements equal the sum of the schedule cash lines", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "Closing cash on the cash flow equals balance sheet cash", "proves": "Link integrity", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "Retained earnings roll: closing = opening + profit - dividends", "proves": "Equity roll-forward to Dec-27", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "EBITDA plus FX on the cash flow equals the P&L", "proves": "Add-backs complete", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "Opening balance sheet at 31-Dec-25 balances", "proves": "FY2025 closing balances on Inputs_Actuals and Client_Register", "value": 0.0007, "tolerance": 0.5, "status": "OK" }, { "check": "Project revenue in actual months equals % complete x contract value", "proves": "Ledger revenue agrees with the hours-based method, every project, every actual month", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "Hours by role equal hours booked to clients, every month", "proves": "Timesheets by role and by client agree; forecast demand by role keeps every hour", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "Role mixes sum to 100% for every work type", "proves": "No hours lost in the role split", "value": 0, "tolerance": 0.0, "status": "OK" }, { "check": "Milestone shares sum to 100%", "proves": "Every project is fully invoiced", "value": 0, "tolerance": 0.0, "status": "OK" }, { "check": "Percentage complete stays between 0% and 100%", "proves": "No over-recognition", "value": 0, "tolerance": 0.0001, "status": "OK" }, { "check": "Projects finishing within the horizon are fully invoiced by completion", "proves": "Milestone invoicing reaches the contract value", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "Net revenue by client equals the P&L, every month", "proves": "Client blocks and currency totals agree", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "Client profitability: allocated net contributions equal EBITDA", "proves": "Delivery variance and operating costs are fully allocated", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "Client profitability: net revenue equals the P&L", "proves": null, "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "EUR clients show no FX revaluation", "proves": "Translation logic is neutral where no currency is involved", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "AR aging: GBP clients tie to the ledger (EUR)", "proves": "Item listing agrees with the balance at the last actual month", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "AR aging: USD clients tie to the ledger (EUR)", "proves": "Item listing agrees with the balance at the last actual month", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "AR aging: EUR clients tie to the ledger (EUR)", "proves": "Item listing agrees with the balance at the last actual month", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "AP aging: freelancers tie to the Payables schedule", "proves": null, "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "AP aging: media platforms tie to the Payables schedule", "proves": null, "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "AP aging: production suppliers tie to the Payables schedule", "proves": null, "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "AP aging: overheads tie to the Payables schedule", "proves": null, "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "13-week cash forecast reconciles to the monthly balance sheet at 31-Dec-26", "proves": "Weekly phasing distributes exactly the monthly cash lines", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "Scenario snapshots are current for the selected scenario", "proves": "Live column equals the stored snapshot", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "Budget vs actual net revenue bridge reconciles to the P&L variance", "proves": "Hours plus rate effects equal the net revenue variance", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "EBITDA walk from budget to actual reconciles", "proves": "Variances explain the full EBITDA gap", "value": 0, "tolerance": 0.5, "status": "OK" }, { "check": "Trade receivables never negative", "proves": null, "value": 520386.602, "tolerance": 0, "status": "OK" }, { "check": "Trade payables never negative", "proves": null, "value": 184125.0432, "tolerance": 0, "status": "OK" }, { "check": "Freelancer hours never negative (every role, every month)", "proves": null, "value": 0, "tolerance": 0, "status": "OK" }, { "check": "Specific provision never negative", "proves": null, "value": 0, "tolerance": 0, "status": "OK" }, { "check": "Fixed asset net book value never negative", "proves": null, "value": 74116.7778, "tolerance": 0, "status": "OK" }, { "check": "Bank loan never negative", "proves": null, "value": 36000, "tolerance": 0, "status": "OK" }, { "check": "Timeline: months flagged actual equal the last actual month number", "proves": null, "value": 0, "tolerance": 0.5, "status": "OK" } ], "business_warnings": [ { "item": "Lowest month-end cash in the forecast (selected scenario)", "note": "Below the buffer means a facility draw or action", "value": 50030.884 }, { "item": "Lowest 13-week closing cash", "note": null, "value": 110589.3502 }, { "item": "Lowest forecast delivery utilisation", "note": "Below 70% signals idle capacity", "value": 0.5385 }, { "item": "Largest client share of FY2027 net revenue", "note": "Above 15% is a concentration risk", "value": 0.1777 }, { "item": "Retainer overservicing, FY2026", "note": "Above 10% gives margin away", "value": 0.1265 }, { "item": "Disputed receivable at the last actual month (EUR)", "note": "Settlement risk", "value": 14229.0445 } ] }, "ar_aging": { "as_at": "2026-08-31", "items": { "columns": [ "Client (fictional)", "Invoice / item", "Currency", "Group", "Amount (currency)", "Closing rate", "Amount (EUR)", "Due date", "Days past due", "Not yet due", "1 to 30", "31 to 60", "61 to 90", "Over 90", "Action / note" ], "rows": [ [ "Halvergate Money Ltd", "Retainer and onboarding project, invoices dated 31-Aug", "GBP", "GBP clients", 32060.46, 0.8565, 37432.818, "2026-10-05", 0, 37432.818, 0, 0, 0, 0, "35-day terms." ], [ "Halvergate Money Ltd", "July invoices", "GBP", "GBP clients", 19649.96, 0.8565, 22942.6957, "2026-09-04", 0, 22942.6957, 0, 0, 0, 0, "Due 4-Sep; paid on 9-Sep per the bank." ], [ "Thornbury & Vale Home Ltd", "August media and media management fee", "GBP", "GBP clients", 44357.14, 0.8565, 51790.0476, "2026-09-30", 0, 51790.0476, 0, 0, 0, 0, "Media billed at cost plus 10% management fee." ], [ "Thornbury & Vale Home Ltd", "July media invoice, balance", "GBP", "GBP clients", 14785.71, 0.8565, 17263.3453, "2026-08-30", 1, 0, 17263.3453, 0, 0, 0, "Short-paid: client queried two campaign line items; resolved, balance due." ], [ "Pellworth Health Ltd", "August retainer", "GBP", "GBP clients", 12669.08, 0.8565, 14792.0325, "2026-09-30", 0, 14792.0325, 0, 0, 0, 0, "Standard 30-day terms." ], [ "Ashgrove Mobility Ltd", "August time and materials", "GBP", "GBP clients", 13334.68, 0.8565, 15569.1668, "2026-10-15", 0, 15569.1668, 0, 0, 0, 0, "45-day terms." ], [ "Ashgrove Mobility Ltd", "July time and materials", "GBP", "GBP clients", 10910.2, 0.8565, 12738.4177, "2026-09-15", 0, 12738.4177, 0, 0, 0, 0, "45-day terms." ], [ "Ravenmoor Travel Ltd", "August retainer", "GBP", "GBP clients", 17702.08, 0.8565, 20668.4102, "2026-09-30", 0, 20668.4102, 0, 0, 0, 0, "Standard 30-day terms." ], [ "Veldhaven Fietsen B.V.", "August retainer, media and media management fee", "EUR", "EUR clients", 37007.38, 1, 37007.38, "2026-09-30", 0, 37007.38, 0, 0, 0, 0, "Reverse charge (EU B2B)." ], [ "Marlowe Street Coffee Roasters Ltd", "Deposit balance and August production recharges", "GBP", "GBP clients", 5228.71, 0.8565, 6104.8828, "2026-09-30", 0, 6104.8828, 0, 0, 0, 0, "Photography and print proofs recharged at cost plus 15%." ], [ "Quillfield Software Inc.", "August retainer and campaign deposit", "USD", "USD clients", 18459.49, 1.1596, 15918.8427, "2026-10-15", 0, 15918.8427, 0, 0, 0, 0, "45-day terms; campaign deposit invoiced on signature." ], [ "Quillfield Software Inc.", "July retainer", "USD", "USD clients", 18459.49, 1.1596, 15918.8427, "2026-09-14", 0, 15918.8427, 0, 0, 0, 0, "45-day terms." ], [ "Harrowgate Outdoor Co.", "August media and fees", "USD", "USD clients", 81657.4, 1.1596, 70418.5926, "2026-10-30", 0, 70418.5926, 0, 0, 0, 0, "60-day terms on media: the agency funds the client media for two months." ], [ "Harrowgate Outdoor Co.", "July media and fees", "USD", "USD clients", 77120.88, 1.1596, 66506.4505, "2026-09-29", 0, 66506.4505, 0, 0, 0, 0, "60-day terms." ], [ "Harrowgate Outdoor Co.", "June media and fees", "USD", "USD clients", 68047.83, 1.1596, 58682.1576, "2026-08-29", 2, 0, 58682.1576, 0, 0, 0, "Overdue: client finance switched payment runs to monthly; chased weekly." ], [ "Norbeck Analytics Inc.", "Change request CR-03 (additional page templates), invoiced 29-May", "USD", "USD clients", 16500, 1.1596, 14229.0445, "2026-07-13", 49, 0, 0, 14229.0445, 0, 0, "Disputed: client finance says CR-03 was inside the original scope. 50% provided in June. Settlement meeting set for October." ], [ "Voltaro Energie GmbH", "August retainer", "EUR", "EUR clients", 19171.34, 1, 19171.34, "2026-09-30", 0, 19171.34, 0, 0, 0, 0, "Reverse charge (EU B2B)." ], [ "Lindgrove Retail B.V.", "August media and media management fee", "EUR", "EUR clients", 31062.21, 1, 31062.21, "2026-09-30", 0, 31062.21, 0, 0, 0, 0, "Reverse charge (EU B2B)." ], [ "Van Lienden Mobiliteit B.V.", "Interim milestone", "EUR", "EUR clients", 35674.26, 1, 35674.26, "2026-09-30", 0, 35674.26, 0, 0, 0, 0, "Reverse charge (EU B2B)." ], [ "Sarvivaara Oy", "August retainer", "EUR", "EUR clients", 10590.69, 1, 10590.69, "2026-09-21", 0, 10590.69, 0, 0, 0, 0, "Final month is September; notice received in June." ], [ "Carrigmore Foods DAC", "August time and materials", "EUR", "EUR clients", 5867.45, 1, 5867.45, "2026-09-30", 0, 5867.45, 0, 0, 0, 0, "Reverse charge (EU B2B)." ], [ "Tammevalla Kodu O\u00dc", "August retainer, media and fees incl. 24% VAT", "EUR", "EUR clients", 19726.6, 1, 19726.6, "2026-09-14", 0, 19726.6, 0, 0, 0, 0, "Estonian client: 24% VAT." ], [ "Other Estonian clients (11 smaller accounts)", "August invoices, 9 accounts", "EUR", "EUR clients", 5578.78, 1, 5578.78, "2026-09-20", 0, 5578.78, 0, 0, 0, 0, "Estonian clients: 24% VAT." ], [ "Other Estonian clients (11 smaller accounts)", "July invoices, 3 accounts", "EUR", "EUR clients", 1394.7, 1, 1394.7, "2026-08-20", 11, 0, 1394.7, 0, 0, 0, "Chased; two promised in September." ] ] }, "totals": [ "TOTAL (EUR)", null, null, null, null, null, 607049.1574, null, null, 515479.9099, 77340.203, 14229.0445, 0, 0, null ], "tie_outs": [ { "label": "GBP clients: aging vs ledger", "values": [ null, null, null, 170698.02, null, 199301.8167, 199301.8178, 0 ] }, { "label": "USD clients: aging vs ledger", "values": [ null, null, null, 280245.09, null, 241673.9307, 241673.9307, 0 ] }, { "label": "EUR clients: aging vs ledger", "values": [ null, null, null, 166073.41, null, 166073.41, 166073.4028, 0 ] } ] }, "ap_aging": { "as_at": "2026-08-31", "items": { "columns": [ "Counterparty (fictional)", "Item / document", "Group", "Amount (EUR)", "Due date", "Days past due", "Not yet due", "1 to 30", "31 to 60", "61 to 90", "Over 90", "Action / note" ], "rows": [ [ "Freelance motion designer (sole trader, Tallinn)", "August invoice", "Freelancers", 5556.36, "2026-09-15", 0, 5556.36, 0, 0, 0, 0, "Freelancer payment run on the 15th and at month end." ], [ "Kelp & Ink O\u00dc (illustration)", "August invoice", "Freelancers", 4546.11, "2026-09-15", 0, 4546.11, 0, 0, 0, 0, "Freelancer payment run on the 15th and at month end." ], [ "Northgrid Dev Collective (Poland)", "August development hours, reverse charge", "Freelancers", 3788.42, "2026-09-20", 0, 3788.42, 0, 0, 0, 0, "Freelancer payment run on the 15th and at month end." ], [ "Freelance copywriter (sole trader, Tartu)", "August invoice", "Freelancers", 3030.74, "2026-09-10", 0, 3030.74, 0, 0, 0, 0, "Freelancer payment run on the 15th and at month end." ], [ "Other freelancers (9 invoices)", "August invoices", "Freelancers", 8334.54, "2026-09-20", 0, 8334.54, 0, 0, 0, 0, "Freelancer payment run on the 15th and at month end." ], [ "Social media advertising platform (Ireland)", "August spend invoice, reverse charge", "Media platforms", 129277.03, "2026-09-30", 0, 129277.03, 0, 0, 0, 0, "Monthly invoice, 30 days. Client media funded before clients pay." ], [ "Search advertising platform (Ireland)", "August spend invoice, reverse charge", "Media platforms", 105772.12, "2026-09-30", 0, 105772.12, 0, 0, 0, 0, "Monthly invoice, 30 days. Client media funded before clients pay." ], [ "Helkvalgus Stuudio O\u00dc (photography)", "Packaging photography, August", "Production suppliers", 4285.03, "2026-09-30", 0, 4285.03, 0, 0, 0, 0, "Recharged to Marlowe Street at cost plus 15%." ], [ "Kaldvere Tr\u00fckk O\u00dc (print proofs)", "Print proofs, August", "Production suppliers", 2626.31, "2026-09-30", 0, 2626.31, 0, 0, 0, 0, "Recharged to Marlowe Street at cost plus 15%." ], [ "Veskimere Kinnisvara O\u00dc (landlord)", "September rent, invoiced in advance", "Overheads", 7727.66, "2026-09-18", 0, 7727.66, 0, 0, 0, 0, null ], [ "Software subscriptions (14 vendors)", "August renewals", "Overheads", 5454.82, "2026-09-18", 0, 5454.82, 0, 0, 0, 0, null ], [ "Travel agency and airlines", "London and New York client visits", "Overheads", 3636.55, "2026-09-18", 0, 3636.55, 0, 0, 0, 0, null ], [ "Sundry overhead suppliers (12 invoices)", "Office, IT and professional fees", "Overheads", 5909.4, "2026-09-18", 0, 5909.4, 0, 0, 0, 0, null ] ] }, "totals": [ "TOTAL", null, null, 289945.09, null, null, 289945.09, 0, 0, 0, 0, null ], "tie_outs": [ { "label": "Freelancers: aging vs schedule", "values": [ null, null, 25256.17, "Ledger balance", 25256.1655, "Difference", 0, null ] }, { "label": "Media platforms: aging vs schedule", "values": [ null, null, 235049.15, "Ledger balance", 235049.1532, "Difference", 0, null ] }, { "label": "Production suppliers: aging vs schedule", "values": [ null, null, 6911.34, "Ledger balance", 6911.34, "Difference", 0, null ] }, { "label": "Overheads: aging vs schedule", "values": [ null, null, 22728.43, "Ledger balance", 22728.426, "Difference", 0, null ] } ] }, "cfo_report": { "reporting_line": "Reporting month: Aug-26 actuals, Downside scenario for the outlook. Amounts in EUR. Every figure is a live link to the model; the narrative recalculates with the inputs.", "sections": [ { "title": "1. HEADLINE", "paragraphs": [ "Year to date net revenue is EUR 2,548k, 6.4% below budget, and EBITDA is EUR 307k (12.1% of net revenue) against EUR 519k (19.1%) budgeted. The gap is volume more than price: fixed-fee project hours ran 16% below budget because first-half work started late, worth EUR 112k of net revenue, while retainer overservicing (13% above scope) and the Norbeck overrun held realisation to 85% of the rate card. Freelancers cost EUR 50k more than budget when development and design ran at capacity from June.", "Full-year outlook (Downside): net revenue EUR 3,762k (-9.2% vs budget), EBITDA EUR 493k (13.1% against 20.0% budgeted). The last four months run at EUR 303k of net revenue a month against EUR 319k so far, carried by the Quillfield and Pellworth retainers, five live projects and the Quillfield launch campaign; Sarvivaara leaves at the end of September, taking EUR 162k of annual fees.", "Cash is EUR 368k at Aug-26, after the EUR 280k dividend in June and EUR 79k of income tax on it in July. The 13-week low is EUR 111k in the week ending 02-Oct, EUR 239k below the EUR 350k buffer: draw the overdraft before that week. The lowest forecast month end is EUR 50k in Dec-27, on payroll day, EUR 300k below the buffer. Harrowgate owes EUR 196k, most of it media the agency has already paid the platforms for.", "FY2027 Downside: net revenue EUR 2,837k (24.6% decline), an EBITDA loss of EUR 170k (6.0% of net revenue), below FY2026 because Halvergate leaves at its renewal and renewals and new business slow. 27% of FY2027 fee revenue is not yet won: the named pipeline plus a run-rate of new project wins sized on the FY2026 win record. The Downside (Halvergate leaves at its December renewal) turns FY2027 into an EBITDA loss of EUR 170k and takes cash to EUR 50k: survivable with the overdraft and a 4-person capacity cut, not without them." ], "rows": [] }, { "title": "2. WHAT HAPPENED YEAR TO DATE (BvA bridge, Utilisation, Retainers)", "paragraphs": [ "Net revenue bridge against budget (BvA): retainers EUR 15k more from hours and EUR 37k less from rate, because overservicing adds hours without adding fees; fixed-fee projects EUR 112k less from hours and EUR 3k less from rate; time and materials EUR 45k less from hours and EUR 10k more from rate; media management EUR 3k less in fees, as client media spend ran below the budgeted level. Rate effects include realisation and FX.", "Costs: delivery payroll is EUR 25k better than budget (a developer joined in April; a content producer left in May and was not replaced), freelancers EUR 50k worse, leadership payroll and bonus EUR 1k better and overheads within EUR 8k of budget. A EUR 7,241 specific provision covers half of the disputed Norbeck change request CR-03. FX on client balances is a EUR 6k gain." ], "rows": [] }, { "title": "3. CLIENTS: CONCENTRATION, PROFITABILITY, OVERSERVICING AND RENEWALS (Client_Profitability, Retainers, Pipeline)", "paragraphs": [ "Halvergate is 19.3% of FY2026 net revenue and the top five clients 48%. Fully allocated, Halvergate contributes EUR 117k (16%) and Norbeck loses EUR 29k: the Norbeck website has taken 2,487 hours to date against 2,300 budgeted, a realisation of 59% on the client, and its completion milestone only falls due in October.", "Overservicing: retainer teams worked 1,870 hours above scope year to date (13%), EUR 93k of payroll at standard cost. Voltaro (26% over scope), Sarvivaara (20%) and Quillfield (14%) are the worst. The Downside case assumes no improvement from the October scope reviews; Voltaro renews in December and should renew on its actual hours or a smaller scope.", "Renewals: EUR 2,449k of annual retainer fees reach the end of their term within the next thirteen months; the Downside case expects EUR 1,290k to be retained and puts EUR 1,159k at risk, including the EUR 162k already lost with Sarvivaara. Halvergate on 31 December is the single largest decision: EUR 589k of fees a year. New business year to date: 8 wins from 19 proposals, a win rate of 50% by count and 45% by value." ], "rows": [] }, { "title": "4. PEOPLE, UTILISATION AND REALISATION (Utilisation, People)", "paragraphs": [ "Utilisation of productive hours is 71% year to date against the 75% the standard cost rates assume, so EUR 96k of delivery payroll was not recovered in client work. The spread matters more than the average: development ran at 82% and bought 787 freelancer hours, performance marketing at 85%, while content ran at 53% and strategy and account management at 54%. Moving one content role into design production would cut freelancer spend without a new hire.", "People costs (payroll, bonus and freelancers) are 75% of FY2026 net revenue and net revenue per head is EUR 99k. The hiring plan adds a developer in October for the Quillfield campaign and a performance specialist in November; the January developer and the March designer are tied to Ferncliff and Brackenholt and sit in the forecast at their win probabilities. The rule should hold in practice: no delivery hire before the work behind it is signed." ], "rows": [] }, { "title": "5. CASH, WORKING CAPITAL, FX AND THE 13 WEEKS (BS, Clients, FX, Cash_13W)", "paragraphs": [ "Working capital at Aug-26: receivables EUR 600k (32 debtor days), unbilled work EUR 138k (mostly Norbeck and Van Lienden between milestones), invoiced in advance EUR 34k. Media is the structural pressure: the agency pays the platforms in about 30 days and rebills media at cost, so every media client on longer terms is funded by the agency. Harrowgate, on 60 days, owes EUR 196k against EUR 235k owed to the platforms for all clients.", "The 13 weeks from 12-Sep: opening cash EUR 437k, receipts EUR 1,372k, payments EUR 1,502k, closing EUR 308k on 11-Dec. Net salaries leave on the last banking day and the TSD payroll taxes on the 10th, so the ten days from the last banking day to the 10th are the pinch point; EUR 269k of tax leaves in the window. The forecast reconciles to the December balance sheet to the euro.", "FX: 68% of FY2026 revenue is invoiced in pounds and dollars (50% GBP, 17% USD) while almost every cost is in euro. A 5% weaker pound and dollar would cost EUR 26k on the balances held at Aug-26 and about EUR 69k of FY2027 revenue. The Downside assumes a 4% move." ], "rows": [] }, { "title": "6. SCENARIOS (Scenarios sheet; snapshot values from three full model runs)", "paragraphs": [ "Base: FY2027 net revenue EUR 4,189k, EBITDA of EUR 539k (12.9%), lowest cash EUR 339k. Downside (Halvergate leaves at renewal, lower renewal and win rates, no fee increases, pound and dollar 4% weaker, clients 15 days slower, hiring frozen and a 4-person capacity cut from Mar-27): FY2027 net revenue EUR 2,837k, an EBITDA loss of EUR 170k, lowest cash EUR 50k. Upside: FY2027 net revenue EUR 4,808k, EBITDA of EUR 1,081k (22.5%).", "The Downside is the case to plan for, not to hope against: it takes EUR 1,352k out of FY2027 net revenue, Halvergate the largest part, and cash falls EUR 300k below the buffer even after the capacity cut. Triggers, reviewed monthly: Halvergate renewal not signed by 30 November; utilisation below 65% for two months; overservicing above 12% of scope; Harrowgate or any media balance past due." ], "rows": [] }, { "title": "7. RISK REGISTER (scored 1 to 5; score = likelihood x impact)", "paragraphs": [], "rows": [ [ "Client concentration: Halvergate is 19% of FY2026 net revenue and renews on 31 December; the top five clients are 48%.", 3, 5, 15, "Renewal proposal in October with the growth marketing pod; executive sponsor meeting before 30 November; grow two mid-size retainers to reduce the share below 15%; Founder and CEO" ], [ "Cash buffer: forecast low of EUR 50k against the EUR 350k buffer; media is paid before clients pay", 3, 4, 12, "Weekly 13-week review; media clients on 30-day or prepaid terms; overdraft confirmed; Operations and finance manager" ], [ "Overservicing: 13% of scoped retainer hours given away (EUR 93k at standard cost)", 4, 3, 12, "Monthly scope report to each client; change requests above scope; renew on actual hours; Head of delivery (founder until the hire)" ], [ "Norbeck: project at 59% realisation and CR-03 (USD 16,500) disputed", 4, 2, 8, "Fix the go-live date; settlement meeting in October; completion milestone invoiced on go-live; Founder and CEO" ], [ "Capacity mismatch: development at 82% and content at 53% utilisation", 3, 3, 9, "Cross-train one content producer into design production; freelancer panel for development peaks; Operations and finance manager" ], [ "Pipeline dependency: 27% of FY2027 fee revenue not yet won", 3, 4, 12, "Pipeline review every two weeks with win-probability discipline; two retainer wins targeted by Q1-27; New business director" ], [ "FX: 68% of revenue in GBP and USD against euro costs", 3, 3, 9, "Price new UK and US work with an FX review clause; convert receipts on arrival; consider forward cover once GBP exposure is stable; Operations and finance manager" ], [ "Pay inflation and hiring ahead of work: the FY2027 pay review and new roles land before the new work", 3, 3, 9, "Hires only against signed work; pay review tied to utilisation and realisation targets; Founder and CEO" ], [ "Credit exposure: Harrowgate owes EUR 196k on 60-day terms, mostly media already paid for", 2, 4, 8, "Media prepaid or on 30 days from the next insertion order; credit limit on unpaid media; Operations and finance manager" ], [ "Key person: the founder leads creative direction and new business", 2, 4, 8, "Head of delivery hire in April; second pitch lead from the account team; documented client relationships; Founder and CEO" ] ], "columns": [ "Risk", "Likelihood", "Impact", "Score", "Mitigation and owner" ] }, { "title": "8. ACTIONS (owner, due date, status)", "paragraphs": [], "rows": [ [ "Halvergate renewal: proposal with the growth marketing pod and a scope matched to actual hours, signed before 30 November", "Founder and CEO", "2026-11-30", "Open", "Renewal signed; FY2027 fee agreed" ], [ "Scope reviews with Voltaro, Quillfield and Halvergate: change requests above scope, monthly scope report", "Head of delivery (founder until April)", "2026-10-31", "Open", "Overservicing below 10% of scope for Q4" ], [ "Norbeck: fix the go-live date, settle CR-03 and invoice the completion milestone on go-live", "Founder and CEO", "2026-10-31", "Open", "CR-03 settled in writing; milestone invoiced" ], [ "Move Harrowgate media to prepaid or 30-day terms from the next insertion order; collect the June media invoice", "Operations and finance manager", "2026-09-30", "In progress", "Harrowgate balance below one month of billing" ], [ "Confirm the EUR 300k overdraft through FY2027 and pre-agree drawing mechanics for the weeks around the 10th", "Operations and finance manager", "2026-10-15", "Open", "Facility letter on file" ], [ "Cross-train one content producer into design production before the Quillfield campaign", "Head of delivery (founder until April)", "2026-10-15", "Open", "Design freelancer hours down by half in Q4" ], [ "Link each delivery hire to signed work: January developer only on the Ferncliff signature, March designer only on Brackenholt", "Founder and CEO", "2026-12-15", "Open", "No hire without a signed statement of work" ], [ "FX clause in new UK and US statements of work; review forward cover once GBP receipts are predictable", "Operations and finance manager", "2026-11-30", "Open", "Clause in every new contract" ], [ "Downside plan: triggers (renewal, utilisation, overservicing, media balances), the capacity response and the order of cash levers", "BriQs CFO", "2026-10-15", "Open", "Plan approved by the founder and attached to the October pack" ] ], "columns": [ "Action", "Owner", "Due", "Status", "Measure of done" ] }, { "title": "9. INFORMATION NEEDED BEFORE THE SEPTEMBER CLOSE", "paragraphs": [ "Timesheet export by person, client and task for September, with the scope hours of every retainer.", "Project manager estimates to complete for Norbeck, Tidewell, Van Lienden, Marlowe Street and the Halvergate onboarding project.", "Norbeck position on CR-03 in writing and the agreed go-live date.", "Platform invoices for September media and the client media funding terms (prepaid or credit) for every media client.", "ECB monthly average rates for September and the bank conversion rates achieved on GBP and USD receipts.", "The FY2027 pay review proposal and the head of delivery offer, before the FY2027 budget is set.", "Prepared by BriQs Group for the directors of Kaldmere Studio O\u00dc (fictional demonstration company). Model status at the time of preparation: OK." ], "rows": [] } ] } } }