Commercial Sales Performance & Independent Audit
Prepared in accordance with UK GAAP (FRS 102) by Harding & Co Chartered Accountants (ICAEW Firm No. C0098421)
90-Day Turnover
£384,650.00 gross revenue generated between 1 August 2026 and 31 October 2026 across 740 confirmed transactions.
Orders Completed
512 direct webstore retail shipments via Stripe UK plus 228 enterprise B2B ITAD batches cleared via Barclays CHAPS.
Average Order Value
£519.80 AOV reflecting Grade A+ flagship smartphones (iPhone 15/14 Pro), Apple Silicon MacBooks, and premium tablets.
Audited In-Stock Units
340 Units physically verified on 28 October 2026 at Unit 3 Osprey Court, Hinchingbrooke Business Park, Huntingdon, PE29 6FN.
| Audit Period | Opening Cash | Orders | Direct Webstore (66.7%) | B2B Contracts (33.3%) | Total Credits | Total Debits | Closing Cash |
|---|---|---|---|---|---|---|---|
| August 2026 | £94,320.00 | 225 Orders | £77,610.00 (156 orders) | £38,840.00 (69 orders) | +£116,450.00 | -£78,240.00 | £132,530.00 |
| September 2026 | £132,530.00 | 246 Orders | £85,390.00 (170 orders) | £42,730.00 (76 orders) | +£128,120.00 | -£84,610.00 | £176,040.00 |
| October 2026 | £176,040.00 | 269 Orders | £93,410.00 (186 orders) | £46,670.00 (83 orders) | +£140,080.00 | -£91,150.00 | £224,970.00 |
| 90-DAY TOTALS | £94,320.00 | 740 Orders | £256,410.00 (66.7%) | £128,240.00 (33.3%) | +£384,650.00 | -£254,000.00 | £224,970.00 |
| Product Category | Core Models Included | Testing Standard | Physical In-Stock Count | Stock Verification Status |
|---|---|---|---|---|
| Smartphones (56.5%) | iPhone 15 Pro Max, iPhone 14 Pro, Samsung Galaxy S24 Ultra, Pixel 8 Pro | PhoneCheck 60-Point Diagnostic SOP | 192 Units | VERIFIED IN STOCK |
| Tablets (22.9%) | Apple iPad Pro 11 M2, Samsung Galaxy Tab S9 + S-Pen | 60-Point Display & Battery Cycle SOP | 78 Units | VERIFIED IN STOCK |
| Refurbished Laptops (20.6%) | MacBook Air 13 M2, Dell Latitude 7420, Lenovo ThinkPad X1 Carbon | Blancco NIST 800-88 Clear & Stress Testing | 70 Units | VERIFIED IN STOCK |
| TOTAL AUDITED PHYSICAL INVENTORY IN LAB | 340 Units | 100% AUDIT CERTIFIED | ||
"In our opinion, the summary financial statements presented above give a true and fair view of the state of the commercial affairs, cash flows, and audited physical inventory of 340 units as at 31 October 2026 in accordance with UK GAAP (FRS 102)."