Keep the financial case useful through ownership.

Original case. Actual performance. Current forecast. We are developing the connections that help you understand change and examine the decisions ahead.

Discuss financial asset management

Original case → actuals → forecast

See what changed. Keep the original case.

An owner reviews a refurbishment programme. Paid costs, unpaid commitments and the remaining forecast stay separate, so nothing is counted twice.

Illustrative refurbishment programme

Original approved budget£10.0m

Current forecast£9.0m

Paid to date: £3.0m
Unpaid commitments: £4.0m
Further forecast costs: £2.0m

Cash costs remaining£6.0m

Unpaid commitments + further forecast costs.

Against the original budget£1.0m under

The next decision

The forecast is below the original budget, but £6.0m of cash costs remain. Their payment dates still matter to the owner’s funding plan.

Illustrative example · Simplified refurbishment cash-cost budget; GBP. Paid amounts are excluded from unpaid commitments and future allowances. Excludes financing and tax. The application workflow is in development.

Compare expectation and performance.

Preserve the original case and relate it to suitable actual information. Understand where performance has departed from the investment thesis.

Revise the outlook.

Update financial expectations and investigate leasing, capital works, refinancing or disposal alternatives.

Connect the portfolio view.

Understand how the revised case contributes to the wider financial position and the next capital decision.