Ask anything.
Verify everything.

Yes, the May pack cash ties to the bank reconciliation arithmetically, but I need a reviewer decision on one stale item before I can mark the bank rec fully complete.

Reconciliation check:

Bank statement close: £9,882,613.23 per the May operating account statement 40
Less unpresented payments from the May bank rec:

• Cheque 004182 — Airedale Window Cleaning: £1,850.00, still outstanding at 12 Jun 14
• Expense claims batch: £23,412.77, cleared 1 Jun 14
• Supplier payment run: £1,191,437.29, cleared 1 Jun 14

Add uncleared lodgements:

• Customer remittances in transit: £161,309.55, cleared 1 Jun 1
• Card settlements: £84,166.20, cleared 1–2 Jun 1

Calculator check:

That agrees to the cashbook closing balance of £8,911,388.92 1, independently shown in the May cashbook extract as the closing balance c/f 19. It also rounds to the May Monthly Reporting Pack cash figure of £8,911k on the Balance Sheet basis 1.

Verdict: arithmetic TIES to the May pack, at £’000 rounding.

Checkpoint: Cheque 004182 for Airedale Window Cleaning is still outstanding and flagged as stale/review-required 14. Please choose: chase, reissue, or write back per policy. I’ve written the verification note to deliverables/bank-rec-verification-May-26.md with the decision pending.

NEAR-MISS — they do not quite agree. The December FY26 Route Results show YTD SSR total operating expense of $1,158.1M 169170, while the MTD P&L shows YTD total expense of $1,159.5M 171172: a $1.4M gap.

Materiality: $1.4M on the larger reported value of $1,159.5M = 0.12%.

Likely cause shown in the notes: there was a known December/January timing issue around the Meridian winter-cycle true-up: the central P&L accrual route was considered fine, but late items could slip the route-level extract, especially on “Non-Corridor Special Trains & Adjustments” 24. Since the MTD P&L is the anchor when reports disagree, I would treat the P&L as the control total and follow up on the route extract.

Caldergate’s management structure is shown as a group executive team led by Robert Calder, CEO. Beneath him are five functional directors, who are also the budget owners for the five cost centres: CFO/G&A, Operations/Warehouse & Logistics, Commercial/Sales & Account Management, Procurement & Merchandising, and IT & Digital. 3420 Segment general managers report to the Commercial Director, while the three depots — Leeds NDC, Bristol RDC and Glasgow RDC — report to the Operations Director. 2122 The finance team sits under the CFO, with controller, FP&A, management accounting, AP, AR/credit and payroll roles; controller-side work covers close/journals/statutory/covenants, while FP&A owns the pack, flash, budget and LF1. 343536

Caldergate Distribution Group Ltd
└── Robert Calder — Chief Executive Officer
    ├── Sarah Okonkwo — Chief Financial Officer
    │   ├── G&A / CC-50 budget owner
    │   └── Finance team
    │       ├── James Whitfield — Financial Controller
    │       ├── Priya Nair — FP&A Analyst
    │       ├── Ben Tranter — Management Accountant
    │       ├── Marta Kowalska — AP Lead
    │       ├── Dev Patel — AR & Credit Lead
    │       └── Joan Pickering — Payroll Administrator
    ├── Marcus Webb — Operations Director
    │   ├── Warehouse & Logistics / CC-10 budget owner
    │   └── Depots
    │       ├── Leeds NDC
    │       ├── Bristol RDC
    │       └── Glasgow RDC
    ├── Helen Drummond — Commercial Director
    │   ├── Sales & Account Management / CC-20 budget owner
    │   └── Segment GMs
    │       ├── Tom Askey — GM, Facilities & Safety Supplies
    │       ├── Rachel Vine — GM, Industrial Consumables & Packaging
    │       └── Daniel Mercer — GM, Office & Print Solutions
    ├── Laura Bexley — Procurement & Merchandising Director
    │   └── CC-30 budget owner
    └── Sanjay Rao — IT & Digital Director
        └── CC-40 budget owner

Also shown within G&A:
└── Fiona Marsh — HR & Corporate Services

Commercially, the three segment GMs own revenue by segment, and each segment sells through the same three channels: contract & framework, spot & project, and trade counter & online. 2141