Basis. January–June 2026 comes from the accountant's management pack (Intellect
Consulting) at trial-balance totals to 30 June 2026. July 2026 is recast from the handwritten shop
ledger onto the same chart of accounts and grossed up for rent, trade licence, SEWA, internet, WPS,
the corporate tax filing fee and the 2% card commission — none of which the shop ledger carries.
July has since been validated line by line against the ADCB statement for 01–31/07/2026
(received 10 Aug 2026) and the payment receipts: the filing fee corrected 525 → 1,050 and WPS
charges 37.25 → 36.75, taking July to a loss of 1,112.62 and the seven months to
20,224.17. Everything else held. Cash basis on a payment-date convention, before depreciation
— not audited financial statements.