Untangling complex
group structures.
Key Ledgers reconstructs inter-company loan accounts, analyses shareholder funding positions and prepares court-ready evidence in multi-entity disputes.
Disputed balances, reconciled.
Multi-entity disputes turn on what the inter-company balances really are - reconstructed from the records, reconciled across the group and classified correctly. We rebuild the loan accounts and shareholder funding positions and present them as court-ready evidence.
Every analysis is prepared as an independent expert under CPR Part 35, ready to be relied on at a contested hearing.
Discuss an InstructionThe group's real financial position, reconstructed.
Where inter-company balances and shareholder funding are in dispute, the answer lies in the records. We reconstruct the loan accounts, reconcile the disputed balances across the group and classify the funding correctly, setting it all out so it can be tested and relied on by the court.
Reconstruction of inter-company and director loan accounts from underlying records, establishing the true movement of funds within the group.
Analysis of shareholder funding positions, distinguishing genuine funding from drawings and characterising the funding correctly.
Reconciliation of disputed inter-company balances across a multi-entity structure, identifying the source of the differences between the parties.
CPR Part 35 compliant reports and schedules, joint statements with the opposing expert and oral evidence at High Court hearings where required.
High Court Freezing Order and Group Structure Dispute
Acting as forensic accounting expert in High Court proceedings involving a freezing order and disputed inter-company balances across a multi-entity property group. The instruction went to hearing where oral evidence was provided. Key issues included the classification of inter-company funding, the reliability of accounting records and the reconciliation of disputed balances.
"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
Inter-company debt questions answered.
If your question is not covered below, contact us directly and we will respond the same working day.
- It involves rebuilding the inter-company and director loan accounts from the underlying records to establish the true movement of funds within a group. We reconcile disputed balances across entities and classify the funding correctly, so the real position is clear rather than what the ledgers assert.
- We reconcile the disputed balances entity by entity, identifying where and why the parties' figures diverge - whether through misclassification, missing entries or differing treatment of the same transaction - and set out the reconciled position with the supporting records.
- Yes. We are High Court experienced and provide oral evidence at contested hearings, as well as preparing CPR Part 35 reports and joint statements with the opposing expert.
- Unreliable or incomplete records are common in these disputes. We reconstruct the position from bank statements and primary documentation and are transparent about the assumptions made where the records are deficient.
- Yes. All expert reports comply with CPR Part 35 and the accompanying Practice Direction, including the required declaration and statement of truth, with the expert's duty to the court overriding any duty to the instructing party.
Shareholder disputes, loss of profits and quantum across commercial litigation.
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Preferences, transactions at undervalue and recovery for officeholders and Counsel.
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Tracing capital and funding across multi-entity corporate structures.
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Reconstructing Inter-Company Loan Accounts in a Dispute
How forensic accountants rebuild loan accounts and reconcile disputed balances across a group.
Funding or Drawings? Characterising Shareholder Money
Why the classification of shareholder funding decides the outcome in many group disputes.
Giving Oral Evidence on Disputed Balances
How a forensic accountant presents reconciled balances under cross-examination at a High Court hearing.