Connect each payment to its source, owner and recipient. Multiple accounts should not obscure the lawful funding history.
Reconcile the supplier ledger
Match the invoice, bank transfer and payment acknowledgement, then explain any intermediary account or gift. Keep currency conversions and fees identifiable so differences between the amounts are understandable. The supplier’s receipt shows receipt, not necessarily the lawful origin of the funds.
Formation and ownership records for the business, several years of financial statements and tax returns, a current inventory valuation, payroll registers and an employee list, the lease, supplier agreements, and a draft purchase agreement allocating the price across asset categories. Signed client agreements or engagement letters, issued invoices and payments received, a business bank account in the company's name, registration and any required licence, insurance certificates, a lease or coworking agreement, and supplier or subcontractor contracts. Bring the assumptions behind each line: signed or negotiated lease terms, quotes and orders for equipment, supplier pricing, payroll estimates with roles, insurance quotes, and any letters of intent from prospective customers. The seller's package — three years of statements and returns, the payroll register with hours, an equipment list separating owned from leased, supplier and customer contracts, and the premises lease — supports substantiality, the operating nature of the enterprise and the marginality analysis.