Special situations
Records reconstruction
Some UK companies do not have a backlog problem, they have a records problem: statements that were never reconciled, or years of transactions coded to one miscellaneous account. Finbryn rebuilds the file from bank, card and processor statements, notes any genuine estimate as an estimate, and hands back a set of accounts a lender or adviser can rely on.
Bank reconciliation summary
Illustrative client · August 2026
GBP
| Account | Difference | Status | ||
|---|---|---|---|---|
| Operating account··4821 | 184,220.16 | 184,220.16 | 0.00 | Reconciled |
| Reserve account··0937 | 60,000.00 | 60,000.00 | 0.00 | Reconciled |
| Company card··1006 | (12,418.52) | (12,418.52) | 0.00 | Reconciled |
| Card processor clearing | 8,905.40 | 8,905.40 | 0.00 | Reconciled |
| Payroll clearing | 0.00 | 0.00 | 0.00 | Reconciled |
Last weekly runFri 28 Aug, every account agreed to its statement.
Two open itemsTwo card receipts requested from you, marked on the card account until they arrive.
Illustrative. An example of the document, not a client's figures.
When the file itself cannot be trusted
A UK limited company sometimes brings Finbryn a problem that has nothing to do with how far behind it is: the Xero or QuickBooks Online file exists, but the numbers inside it cannot be trusted. A previous bookkeeper coded years of spend to a single "miscellaneous" line, or left without explaining a chart of accounts nobody else can follow, or reconciled accounts against balances that were never actually checked against a statement. That is a records problem, and it needs rebuilding, not a normal monthly tidy-up.
Our starting point is always a primary source, never an existing ledger entry. Bank statements, card statements, payment-processor reports and supplier confirmations get pulled first, and every transaction is mapped from those documents into a chart of accounts rebuilt to reflect how the company actually trades now. If a bill or invoice genuinely cannot be located anywhere, we say so in writing rather than filling the gap with an assumption dressed up as a fact.
Why the distinction matters: a set of accounts prepared under FRS 102 or FRS 105 has to reflect what actually happened, and the Financial Reporting Council's Periodic Review 2024 changed how revenue and leases get recognised under FRS 102 for periods beginning on or after 1 January 2026. A reconstruction spanning that date has to apply whichever version of the standard was in force for each period, not one rulebook stretched across years it does not cover.
Records reconstruction pairs naturally with a multi-year catch-up when the same company is also behind on reconciliations, and it sets up cleanly for a wind-down where the closing figures have to be defensible on their own. From there, Finbryn moves the company onto its standard monthly rhythm: weekly reconciliation, an early close each month, and senior review before anything reaches you.
Questions
Frequently asked questions: Records reconstruction
What if some of our records are simply gone?
We work from what remains, bank and card statements, supplier confirmations, prior filings, and document every assumption we have to make.
Can reconstructed books support a Companies House or HMRC filing?
Yes. We build them to a standard your adviser can rely on, and flag anywhere the reconstruction is an estimate rather than a fact.
Do you know which version of FRS 102 applies to older periods?
Yes. We apply the standard in force for each period covered, including the Periodic Review 2024 changes that take effect for periods beginning on or after 1 January 2026.
What sources do you use to reconstruct records when originals are missing?
Bank statements, supplier and customer confirmations, HMRC correspondence and any partial software export are the main sources, in that order of reliability. Where a figure genuinely cannot be supported by any source, we say so rather than filling the gap with an assumed number.
How do you handle a period where the bank statements themselves are also missing?
We request statement history directly from the bank where possible, since most UK banks retain several years of records, and cross-reference against any surviving invoice or payment confirmation. A period with no recoverable source at all is flagged as a known gap rather than estimated.
What if some records are simply gone?
We work from what remains, bank and card statements, vendor confirmations, prior filings, and document every assumption we have to make.
Can reconstructed books support a tax filing?
Yes. We build them to a standard your credentialed preparer can rely on, and we flag anywhere the reconstruction is an estimate rather than a fact.
How is records reconstruction priced?
Pricing for records reconstruction depends on your transaction volume, the software you use, and how much cleanup is needed before ongoing work starts. Current ranges are published on the pricing page, and your exact fee is confirmed in writing before anything begins.
What software works with records reconstruction?
Records reconstruction runs inside QuickBooks Online or Xero, whichever you already use. If you are not yet set up in either, we can configure a file in your name so you keep ownership of it once the engagement is under way.
Related services
- Special situationsMulti-year catch-upBringing several years of unreconciled or missing books current in one structured engagement, scoped and timed before the work starts.
- BookkeepingCatch-up and cleanup bookkeepingMonths or years of books brought up to date and reconciled, with a written record of every adjustment, so monthly bookkeeping can start from a clean base.
Industries
- Real estate and property managementBookkeeping for property owners and managers tracking income, expenses and reserves at the level of each individual property.
- Construction and job costingBookkeeping for contractors and builders who need cost and profitability tracked by job, not just by month.
- Professional servicesBookkeeping for professional service firms such as engineering, architecture and IT consulting billing clients by project or retainer.
Next step
Talk to the team that would run your books
A short call covers your setup, your software and what a first month would look like. You get a written scope and price after it.