A clearer plan for your audit.
A real person on your side.
An audit can arrive with a long request list and a very full diary. Our auditing services support helps you prepare the accounts, organise the evidence and work with your appointed auditor—so you understand what needs doing, who is doing it and what comes next.
Completely free first chat. No obligation. Start with the question that is worrying you.
Behind the accounts,
we see the people.Listening. Understanding. Advising.
Clear from the start: Swift provides audit preparation and auditor liaison. Your appointed Registered Auditor carries out the statutory audit and issues the independent audit report.
Where are you with your audit?
The business still needs you.
Your audit preparation needs a plan.
You may be the director answering every question, a finance manager protecting the team’s time, or an owner who has never been through this before. Being asked for more information can feel personal—even when it is a normal part of the process.
A bank balance, ledger or year-end schedule may need explaining. We help work through the differences and identify the supporting records.
We translate accounting requests into practical tasks, with the relevant document, person and next action made clear.
Preparation can be organised around your finance team’s responsibilities, so queries have an owner and urgent issues receive attention.
You do not need to arrive with a perfect set of folders. Tell us where things stand, and we can talk through the priorities.
“All the team work tirelessly to help.”
Keith Jones
“very reliable service with regular easy communication”
Max
“fast and reliable with great service”
Tony Joyce
Selected excerpts from feedback on Swift’s wider accounting services.
Read our Google reviews ↗Good audit preparation starts with everyone knowing their role. Our work supports your business and your appointed auditor, while the auditor’s judgement and independence remain their own.
We agree the accounting work you need: preparing year-end figures, reconciling balances, building supporting schedules and organising responses to audit requests. You have someone to discuss the accounting detail with.
Your directors remain responsible for the records, financial statements and business decisions. We help explain the figures and questions, so the team can provide information and make informed judgements.
The auditor plans and performs the audit, decides what evidence is needed and issues the independent report. They may need direct conversations with your team as well as information prepared with our support.
Already have an auditor? That is a useful starting point. Bring their request list and timetable to our first conversation. We can discuss how preparation support would fit around the work already agreed.
For a UK private limited company, size is a starting point. For financial years beginning on or after 6 April 2025, a company may qualify for the small-company audit exemption if it meets at least two of the three limits shown.
Eligibility also depends on factors such as company history, group membership and the type of business. Your articles or a qualifying shareholder request can require an audit, even when the size limits are met.
There may also be a lender or investor requirement, or a business reason to choose a voluntary audit. Share the reason an audit has been raised, so the right requirement can be explored.
Financial years beginning on or after 6 April 2025
These figures are an initial guide, not an automatic exemption decision. Earlier financial years have different limits; two-year and transitional rules may affect the assessment.
An accounting system can hold a lot of information without answering the question in front of you. We agree the preparation work around your records, your auditor’s requests and the capacity you already have in-house.
Work through the trial balance, year-end adjustments and financial statements. Identify unresolved items and explain the proposed accounting treatment for the directors’ consideration.
Compare the accounting balances with bank records, customer and supplier listings, payroll and tax information. Investigate differences rather than carrying an unexplained figure forward.
Prepare working papers for relevant balances such as fixed assets, loans, accruals and prepayments. Make the movement from last year to this year easier to understand.
Bring invoices, agreements and other supporting documents together with useful names and references. Link information to the question it answers, so the same attachment is easier to find again.
Help coordinate accounting responses and keep track of what has been supplied, what needs your input and what is still outstanding. The auditor determines whether the evidence is sufficient.
If bookkeeping has fallen behind, agree the work needed to bring it up to date. Then look at a sensible monthly process, so next year’s preparation has a stronger starting point.
Your auditor may send a “PBC list”—information to be provided by the client. Some requests will be straightforward. Others need a reconciliation, an explanation or input from someone outside the finance team.
We help turn the accounting items into specific tasks. For each request, it helps to record the owner, the relevant period, the evidence available and the next action. A clear reference is often more useful than another email chain.
If something is missing, say so early. We can help establish what is available and discuss the gap with your auditor. Only the auditor can decide whether alternative evidence meets their audit requirements.
A clear trail from the balance
to the information behind it.
Tailor this to your auditor’s actual request list.
| Area | Information to gather | What it helps explain |
|---|---|---|
| Accounts & prior year | Trial balance, ledgers, last year’s signed accounts and relevant working papers. | The starting position and how balances have changed. |
| Banking & borrowing | Statements, bank reconciliations, loan agreements and repayment schedules. | Cash balances, borrowing terms and amounts outstanding. |
| Sales & purchases | Customer and supplier balances, invoices, credit notes and significant contracts. | Amounts owed, transaction timing and unusual items. |
| People & tax | Payroll summaries, pension records, VAT workings and relevant tax balances. | How the accounts connect to payroll and tax records. |
| Assets & stock | Asset register, purchase and disposal records, inventory listings and count records. | What the business holds and the basis of its recorded values. |
| Decisions & forecasts | Board minutes, key agreements, budgets, cash-flow forecasts and major later developments. | The reasoning and assumptions behind significant judgements. |
This is a preparation guide, not a complete audit evidence list. Your auditor will set their requirements. Use the agreed secure document-sharing route for confidential records.
An audit brings a different level of scrutiny from preparing annual accounts. Your team may be confident with day-to-day bookkeeping and still need help understanding the preparation expected.
“We’ve never done this before” is a perfectly good reason to get in touch.
A manufacturer’s stock, a property company’s borrowing and a service business’s long-term contracts raise different questions. Tell us what changed during the year, including decisions that have not yet reached the accounts.
Count arrangements, valuation records and unfinished jobs may need early discussion. Bring operational colleagues into the conversation where they hold the detail.
Deposits, staged payments and ongoing services can affect when income belongs in the accounts. Keep significant agreements and amendments accessible.
Bad debts, asset values and cash-flow forecasts need support for the assumptions made. A difficult year deserves a clear explanation and realistic evidence.
Intercompany balances, directors’ loans and connected-party transactions need clear records. Flag changes in ownership or group structure early.
Understanding the business
helps explain the numbers.
Preparing accounts under FRS 102? Major changes to lease and revenue accounting apply for periods beginning on or after 1 January 2026. Discuss how the changes affect your business and gather relevant contracts early. See the FRC’s guidance ↗
There is no single timetable for every business. These are the stages to discuss with your accountant and auditor, with dates built around your year end, filing obligations and any lender or group reporting needs.
Share the reason for the audit, your year end, the people involved and any urgent dates. Agree the preparation support you want from Swift.
Confirm the auditor’s requests, information-sharing arrangements and responsibilities. Raise stock, opening balances and unusual transactions early.
Bring the accounting records up to date, build the supporting schedules and resolve or document differences that need attention.
Help organise accounting responses during audit fieldwork. Keep outstanding items visible and flag matters needing a director’s decision.
Work through agreed accounting adjustments and useful follow-up actions. Your auditor completes their procedures and issues their report.
Already close to a deadline? Call 01244 730 300 and tell us the date at the start. We will discuss the records available, what needs prioritising and whether we can help within the time remaining.
Every question deserves attention.
Every conversation starts with listening.
Sometimes you need a document explained. Sometimes you need to talk through a concern before you can explain it. Choose the way of speaking that works for you.
01244 730 300
A direct conversation when a chain of emails is not helping.
info@swift-accountants.co.uk
Tell us what has come up and any deadline we need to know.
Talk through the figures on screen, wherever you are in the UK. Arrange a conversation →
Meet by appointment at our office in Tattenhall, near Chester. We can also discuss a visit to your business.
Our usual hours
Monday–Thursday: 9am–6pm · Friday: 9am–4pm.
Other appointments by arrangement.
As part of getting started, we agree your point of contact, how preparation updates will be shared and who needs to respond to each type of request. If your auditor needs a direct answer from management, we help make that clear.
Existing clients can use the Swift client portal ↗ to share documents and messages. Before sending confidential records, confirm the agreed route and who needs access.
You deserve to understand the work and the fee before making a decision. Swift’s preparation and accounting support is separate from the fee charged by your Registered Auditor for the audit itself.
We discuss a fixed-fee scope around your circumstances. The amount of catch-up work, the complexity of your balances, the schedules already prepared and the liaison you need all affect that scope.
Ask us to set out the inclusions, your team’s responsibilities and how additional work would be handled. A useful quote should help you understand the plan as well as the price.
Already have a bookkeeper or finance department? Tell us what they are doing. The conversation can focus on the gaps you want help with and where responsibilities meet.
£0 for your first chat
To make it useful, have these details in mind:
No need to send sensitive records to book a chat.
Perhaps a balance took too long to explain. Perhaps the same invoice was requested twice, or one person held information everyone else needed. These are useful clues about where the accounting routine can improve.
Once the immediate work is complete, we can discuss practical follow-up support: clearer month-end reconciliations, a better document trail or more regular management information. Choose improvements that fit the size and resources of your business.
Your auditor’s findings and recommendations deserve consideration by the directors. We can help with the accounting work that follows, within an agreed scope.
There is no need to know all the terminology before you speak to us. These are useful starting points; your company’s circumstances will shape the detailed answer.
Our support focuses on audit preparation and auditor liaison: year-end accounting work, reconciliations, supporting schedules, evidence organisation and help coordinating accounting queries. We agree the scope around your business. The independent audit procedures and report are the responsibility of your appointed Registered Auditor.
This service is for preparation and liaison alongside your appointed auditor. A statutory audit must be undertaken by an appropriately registered audit firm. If you are still looking for an auditor, tell us at the start so the preparation conversation reflects that. Check any proposed firm’s audit registration before appointment.
Many can qualify, but meeting size limits is only part of the assessment. The financial year, company history, group position, business type and any other audit requirement matter. Use the threshold guide above as an introduction and have your company’s actual position assessed before relying on an exemption.
Accounts preparation turns records and accounting judgements into financial statements. An independent audit involves evidence-gathering procedures and an opinion on those statements. It provides reasonable assurance about material misstatement, rather than checking every transaction or guaranteeing that every error or fraud will be found.
Start discussing requirements before year end where possible. Timing depends on the records, the company’s complexity and the auditor’s plan. A first audit may need more preparation, including opening-balance information. If the audit is already under way, share the open requests and deadlines so we can discuss a realistic support plan.
Yes. Explain what is up to date, what is missing and when information is needed. We can discuss catch-up bookkeeping, reconciliations and supporting schedules. Missing evidence should be raised honestly with the auditor; preparation support cannot guarantee a particular audit opinion or make an unavailable document exist.
We can discuss preparation and liaison alongside your existing arrangements. It helps to agree who owns each task and which questions need a director’s response. Your auditor keeps control of their audit work, and any independence requirements must be respected when deciding how the services fit together.
Swift’s preparation and accounting support is distinct from the independent auditor’s engagement. Ask for the scope and fees for each to be clearly identified. We discuss our fee after understanding your records, complexity and support needs, including how work outside the agreed scope would be handled.
No. HMRC compliance checks concern tax affairs, while a statutory financial statement audit is an independent examination leading to an audit opinion. If you have received an HMRC letter, tell us what it says and any response date. Our HMRC enquiry support page is a more relevant starting point.
We can discuss your needs by phone or video, with document sharing through the agreed secure route. Office meetings are available by arrangement in Tattenhall, near Chester. The first chat is completely free: we listen to your situation, ask about timing and explain the next step if our support is a fit.
An audit may be important to your company’s next chapter. It does not have to be something you try to understand alone.
Bring the request you cannot make sense of, the date that is approaching or the question you have been putting off. We will listen, explain where we can help and talk through a practical next step.
Completely free. No obligation to join.
Prefer a call? 01244 730 300
Clearer next steps.
More room for the rest of life.
Guidance reviewed: 21 October 2026. General information for UK businesses; requirements depend on your circumstances and can change. Further reading: GOV.UK audit exemptions · FRC: what is an audit? · ICAEW: preparing for an audit.
AI-generated images illustrate workplace and everyday situations; people shown are fictional. Review excerpts relate to Swift’s wider accounting services. Read the Google reviews ↗.
Listening,
Understanding,
Advising
Tell us what you need help with. We’ll call you to understand your situation, explain how we can help and agree the next steps.
