Following the money
across complex structures.
Key Ledgers traces assets across multi-entity corporate structures, multi-account networks and disputed ownership arrangements for solicitors and Counsel.
Where the funds went, evidenced.
Tracing turns scattered records into a clear evidential picture - following funds through entities, accounts and disputed transactions to establish where value really came from and where it went.
Every trace is documented with evidential schedules and prepared as an independent expert under CPR Part 35, ready to be relied on at trial.
Discuss an InstructionThe money trail, reconstructed and evidenced.
Asset tracing is only useful if it stands up. We reconstruct fund flows from primary records, document each step in evidential schedules, and present the trail so it can be followed by Counsel and accepted by the court.
Reconstruction of fund flows from bank statements, ledgers and third-party records, tracing value through multiple accounts and entities.
Tracing of capital and funding across groups of related companies, identifying mischaracterised transactions and the true source and destination of funds.
Analysis of disputed ownership and beneficial interest, including the financial substance behind the legal form of transactions.
Clear, court-ready evidential schedules documenting the trace step by step, suitable for use at trial and in cross-examination.
Multi-Entity Fund Trace
Instructed to trace development funding and capital deployment across a group of related entities. The accounting records were incomplete and inconsistent, requiring reconstruction from underlying bank records and third-party documentation. The resulting evidential schedules established the source and application of the disputed funds and were relied upon at trial.
"Bharat provided clear and well-reasoned forensic accounting analysis... His work was instrumental and proved valuable in supporting the legal arguments advanced in the proceedings."
Andrew Barns-Graham, Barrister, 3 Hare CourtBharat provided clear and well-reasoned forensic accounting analysis. His work was instrumental and proved valuable in supporting the legal arguments advanced in the proceedings.
Andrew Barns-GrahamBarrister, 3 Hare CourtInstructions
Practice
Expert
Asset tracing questions answered.
If your question is not covered below, contact us directly and we will respond the same working day.
- Asset tracing establishes where funds came from and where they went - through accounts, entities and transactions. It can identify the true source and destination of disputed funds, mischaracterised transactions, and the financial substance behind the legal form of an arrangement.
- Yes. Multi-entity, multi-account tracing is a core part of the work. We reconstruct fund flows across groups of related companies and numerous accounts, documenting each step so the trail can be followed and tested.
- Incomplete and inconsistent records are common. We reconstruct the position from bank statements, underlying ledgers and third-party documentation, and we are transparent about any assumptions where gaps remain in the records.
- The trace is documented in clear evidential schedules that set out each step from source to destination. These are prepared to be relied upon at trial and to withstand cross-examination.
- Yes. Where we are instructed as an expert witness, the report and schedules comply with CPR Part 35 and the accompanying Practice Direction, with the required declaration and the expert's overriding duty to the court.
Preferences, transactions at undervalue and recovery for officeholders and Counsel.
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Identifying concealed and transferred assets in financial remedy proceedings.
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Forensic accounting and quantum across commercial and shareholder disputes.
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Tracing Funds Through a Group of Companies
How forensic accountants reconstruct fund flows across entities and turn them into evidence.
Mischaracterised Transactions: Substance Over Form
How the financial substance behind a transaction is established when the legal form is in dispute.
Evidential Schedules That Stand Up at Trial
What makes a tracing schedule clear, complete and defensible under cross-examination.