Sample CFO pack / Synthetic example

The numbers.
The judgement.
The next action.

Explore a complete fictional CFO pack: the cash schedule, margin movement, operating priorities and decisions behind the board conversation.

Download the board pack Discuss your decision cadence

Fictional company and synthetic data. This demonstrates a deliverable, not a customer result.

September 2026 / Fictional example

A board conversation.
With the working behind it.

An inspectable example

Northstar Studio
September board pack.

A fictional services business. One set of figures, from the monthly result to the next cash decision.

Prepared 1 Oct 2026
September management accounts
Forecast through 30 Dec 2026

Fictional company and synthetic figures. Illustrative prepared outputs, not customer results, verified product screens or financial advice.

Download the board pack · PDFDownload weekly figures · CSV
Revenue£120,000£10,000 ahead of budget
Operating profit£30,000On budget; margin diluted
September closing cash£50,000£10,000 increase in month

01 / Management overview

Profitable growth. Less room for error.

Extra revenue of £10,000 was absorbed by £7,000 of materials and subcontractor costs and £3,000 of overtime. Gross profit stayed at £48,000; gross margin fell from 43.6% to 40.0%.

September cash reconciles: £40,000 opening + £100,000 customer receipts − £90,000 operating payments = £50,000 closing. The £20,000 gap between profit and cash generation is an increase in receivables in this simplified example.

Decisions for this week: defer the £12,000 equipment commitment, secure the £3,000 collection promise and review delivery pricing. No savings or new spending from these decisions are included in the forecast.

02 / Thirteen weeks of cash

See the pressure point before committing.

Base receipts total £300,000 and payments £285,000. Downside moves a £20,000 receipt from week 8 beyond the forecast horizon; it is delayed, not written off. All payment dates remain unchanged.

£25k floorW1 · 7 OctW13 · 30 Dec£65k£45k

Green: baseOrange: downsideDashed: illustrative £25,000 cash floor

Choose a forecast

Minimum cash £30,000 in week 7. £5,000 above the floor. Closing cash £65,000.

Base cash forecast · 1 Oct–30 Dec 2026 · GBP
Week endingOpeningReceiptsPaymentsClosingAbove £25k floor
W1 · 07 Oct£50,000£20,000£25,000£45,000£20,000
W2 · 14 Oct£45,000£25,000£20,000£50,000£25,000
W3 · 21 Oct£50,000£15,000£30,000£35,000£10,000
W4 · 28 Oct£35,000£30,000£20,000£45,000£20,000
W5 · 04 Nov£45,000£20,000£25,000£40,000£15,000
W6 · 11 Nov£40,000£25,000£20,000£45,000£20,000
W7 · 18 Nov£45,000£15,000£30,000£30,000£5,000
W8 · 25 Nov£30,000£35,000£20,000£45,000£20,000
W9 · 02 Dec£45,000£20,000£25,000£40,000£15,000
W10 · 09 Dec£40,000£25,000£20,000£45,000£20,000
W11 · 16 Dec£45,000£20,000£20,000£45,000£20,000
W12 · 23 Dec£45,000£25,000£15,000£55,000£30,000
W13 · 30 Dec£55,000£25,000£15,000£65,000£40,000
13-week total / closing£50,000£300,000£285,000£65,000£40,000

Minimum cash £20,000 in week 9. £5,000 below the floor. Closing cash £45,000. Week 9 falls below the floor; weeks 8, 10 and 11 sit at the floor.

Downside cash forecast · 1 Oct–30 Dec 2026 · GBP
Week endingOpeningReceiptsPaymentsClosingAbove £25k floor
W1 · 07 Oct£50,000£20,000£25,000£45,000£20,000
W2 · 14 Oct£45,000£25,000£20,000£50,000£25,000
W3 · 21 Oct£50,000£15,000£30,000£35,000£10,000
W4 · 28 Oct£35,000£30,000£20,000£45,000£20,000
W5 · 04 Nov£45,000£20,000£25,000£40,000£15,000
W6 · 11 Nov£40,000£25,000£20,000£45,000£20,000
W7 · 18 Nov£45,000£15,000£30,000£30,000£5,000
W8 · 25 Nov£30,000£15,000£20,000£25,000£0
W9 · 02 Dec£25,000£20,000£25,000£20,000−£5,000
W10 · 09 Dec£20,000£25,000£20,000£25,000£0
W11 · 16 Dec£25,000£20,000£20,000£25,000£0
W12 · 23 Dec£25,000£25,000£15,000£35,000£10,000
W13 · 30 Dec£35,000£25,000£15,000£45,000£20,000
13-week total / closing£50,000£280,000£285,000£45,000£20,000

Weekly closing balances are tested against the floor; daily cash peaks and troughs are not modelled. The £3,000 AR208 promise is included in week 1, its £1,000 dispute excluded. AP104 is included in week 1 and AP105 in week 2. Simplifying assumptions: no tax, debt service, investing flows or non-cash charges; operating payments equal September expenses.

03 / Margin bridge

Where growth stopped reaching profit.

September management accounts · GBP
BridgeSeptember budgetSeptember actualMovement
Revenue£110,000£120,000+£10,000
Direct costs£62,000£72,000+£10,000
Gross profit£48,000£48,000£0
Gross margin43.6%40.0%−3.6 percentage points
Operating costs£18,000£18,000£0
Operating profit£30,000£30,000£0
Budget-to-actual gross profit bridge
Gross-profit driverImpact
Budget gross profit£48,000
Additional delivery volume£6,000
Price and service mix£4,000
Materials and subcontractors−£7,000
Overtime−£3,000
Actual gross profit£48,000
Less operating costs−£18,000
Operating profit£30,000

Volume and mix contributions are synthetic management allocations. Cost drivers reconcile to the £10,000 direct-cost increase; this is not a causal model trained on customer data.

04 / AP and AR actions

Balances become owned next steps.

Selected balances and actions · as at 1 Oct 2026
ItemSource amountPositionNext actionOwnerDue
Receivable · AR208£6,000 billed; £2,000 received£4,000 overdue: £1,000 disputed + £3,000 promisedPause reminders on disputed £1,000; obtain delivery evidence. Confirm £3,000 promise for 7 Oct.Collections lead7 Oct 2026
Payable · AP104£8,000 due 5 OctCritical supplier; approvedPrioritise in week 1 payment run; obtain separate release approval.Finance lead5 Oct 2026
Payable · AP105£5,000 due 12 OctReceipt evidence missingResolve receipt before review. Week 2 forecast assumes approval by 12 Oct.Operations lead9 Oct 2026

AR208: £6,000 − £2,000 received = £4,000 open. £1,000 disputed + £3,000 promised = £4,000. Selected items do not represent the full receivables or payables ledger.

05 / Decision register

A recommendation with an owner and a follow-through.

Protect cash floor

Recommendation
Defer £12,000 equipment commitment until a refreshed downside stays above £25,000.
Alternatives
Lease or defer; neither alternative is included in this forecast.
Assumptions
£20,000 week 8 receipt delayed beyond 30 Dec; other timings unchanged.
Decision owner
CFO + director
Due
5 Oct 2026
Outcome / status
Open; no spend approved.

Recover disputed AR

Recommendation
Confirm £3,000 promise and investigate £1,000 disputed balance separately.
Alternatives
Credit disputed work only after evidence review.
Assumptions
Promise included in week 1; dispute excluded from all receipts.
Decision owner
Collections lead
Due
7 Oct 2026
Outcome / status
£2,000 already received in September; remaining actions open.

Restore delivery margin

Recommendation
Review overtime allocation and reprice new subcontractor-heavy work.
Alternatives
Absorb cost or change delivery mix; neither is assumed as a forecast saving.
Assumptions
September £10,000 extra revenue offset by £10,000 direct-cost increase.
Decision owner
Operations lead
Due
9 Oct 2026
Outcome / status
Illustrative controller review complete; commercial decision open.

All people are role labels. Reviews and statuses belong to this fictional scenario. Your actual deliverables and cadence are agreed in your scope.

Synthetic worked example

The evidence for the reply.

Invoice 1042 is matched to its source document. Approval 73 is pending. No payment has been submitted. The response remains a draft for an authorised reviewer.

Period / source
September 2026 · synthetic invoice 1042
Owner / next step
Finance approver · inspect supporting invoice
Assumption
Current recorded state; no settlement inferred

This example does not send a reply, post a journal or move money.