Halewood & Co, Chartered Accountants

2 calls to make. 1 of them is the law.

Ranked by what happens if nobody rings, not by what the client is worth. 1 where cover the law requires does not appear in the books, 1 insured for well under what replacing the items would cost, and 6 worth raising the next time you speak. 2 already marked as called.

2 with a legal gap£12,000 of measurable shortfall10 clients, 8 with a ledger2 marked as called

The book, in the order to work it

The engine has always ranked this list. It puts cover the law requires above a shortfall you can put a number on, above everything else, and until now the page rendered that as a table sorted by a column nobody could see. The group is the ranking, and the group is also the sentence to open with.

The law requires it and no premium for it appears in the books

Phone these today · 1 client

Client	What to open with	Findings	The call
Ridgeline Roofing Ltd 11482093 · SIC 41202	Employers' Liability is legally required and is not held 2 on the payroll, wages running at £64,440 a year	2 urgent3 to look at £4,500 short	What to put to Ridgeline Roofing Mark as called

A ledger shows a premium leaving an account and can never show the absence of insurance, so this says no premium appears, not that the business holds nothing. Ask before you assume. If the answer is that they pay for it personally or through a trade body, that is the call closed.

Insured for well under what replacing the items would cost

Phone these this week · 1 client

Client	What to open with	Findings	The call
Keldale Plumbing & Heating Ltd 11002934 · SIC 43220	Tools & Materials is insured for £2,000 against an indicated £4,500 2 owned items worth £4,096 to replace. Sum insured set on 1 Jul 2018 and not moved since	1 urgent1 to look at £2,500 short	What to put to Keldale Plumbing & Heating Mark as called

Where a policy carries an average clause, a shortfall this size cuts every settlement by the same proportion, including small ones nowhere near the sum insured. That is the sentence that lands.

Worth raising the next time you speak

No call needed · 6 clients

Client	What to open with	Findings	Their page
Ashgrove Landscapes Ltd 12103455 · SIC 81300	No Hired in Plant recorded 2 cover lines in the ledger, 7 indicated	5 to look at	What to put to Ashgrove Landscapes
Pelham Studio Ltd 15201884 · SIC 74201	No tools recorded, but this trade normally owns some Public record only. Incorporated 11 Jun 2024, SIC 74201	3 to look at	What to put to Pelham Studio
Northgate Advisory Ltd 13204877 · SIC 82990	No Public Liability recorded 2 cover lines in the ledger, 4 indicated	2 to look at	What to put to Northgate Advisory
Marchmont Joinery Ltd 14556012 · SIC 43320	No Tools & Materials recorded 1 cover line in the ledger, 3 indicated	2 to look at	What to put to Marchmont Joinery
Verity Bookkeeping Ltd 13998245 · SIC 69202	No Public Liability recorded No insurance premium of any kind appears in this ledger	2 to look at	What to put to Verity Bookkeeping
Thornbury Consulting Ltd 15644901 · SIC 70229	No Public Liability recorded Public record only. Incorporated 14 Jan 2025, SIC 70229	2 to look at	What to put to Thornbury Consulting

Nothing here is urgent. It is the list you half know already and would not otherwise write down, and it is what a year end conversation is for.

Where you got to

2 of 4 calls

Client	What it was about	Where to look
Bramble Lane Cleaning Ltd	Employers' Liability is legally required and is not held	Read it again Back on the list
Calder Electrical Services Ltd	Tools & Materials is insured for £2,500 against an indicated £7,500	Read it again Back on the list

No call you mark on this book is written down on a server, so it lives in the page address the same way the register keeps its edits. That makes the link the notebook: send this page to yourself and it opens on Monday where you stopped, and send it to a colleague and they see the same book at the same point. These clients are fictional and belong to nobody, which is why there is nobody for a mark to belong to; a practice signed in to its own book has its marks kept against its account.

None of this needed a client to say yes

Name, company number, SIC code and incorporation date are on the public register, and between them they are enough to read what a business does, size the cover a business of that shape carries, and say what is missing. So this whole book was audited before anybody authorised anything, which is the answer to how a practice starts.

The 2 clients on this book who have authorised nothing at all

No ledger connected and no website the engine could read

Client	Everything the engine had	What it read	What it said anyway
Pelham Studio Ltd 15201884	A company number, 15201884, SIC 74201, an incorporation date of 11 Jun 2024 and 1 director. Every one of those is on the public register at Companies House, and the practice needed none of them from the client.	photographer, at high confidence	2 cover lines indicated, 3 findings
Thornbury Consulting Ltd 15644901	A company number, 15644901, SIC 70229, an incorporation date of 14 Jan 2025 and 1 director. Every one of those is on the public register at Companies House, and the practice needed none of them from the client.	consultant, at high confidence	2 cover lines indicated, 2 findings

These are not the weak rows. They are the ones that show the other 8 did not have to connect anything either, and that a practice can put this in front of a client rather than asking a client to set it up first.

What the public record alone can do

Read the trade from the SIC code and the website, size the cover lines that trade normally carries, and spot the recent incorporations with nothing in place. It runs across every client a practice has, on any accounting platform, including the ones where per-client consent makes a book-wide connection impractical.

What the ledger adds, which is the numbers

Payroll, which is what turns employers' liability from a suggestion into a legal duty. Asset purchases, which become the register and the sum insured. Turnover, which sizes every liability level. One practice grant covers the whole book on FreeAgent's practice API and Sage Partner Edition; Xero is per organisation unless bulk connections are enabled.

Nothing on this book has moved since anybody set it

14 cover levels across 7 clients, each one carrying the date it was set and nothing since. The oldest was set on 1 Jul 2018. A sum insured does not move on its own, and the ledger is the only thing that noticed the tools did.

You point it out. They do something about it.

A practice may notice a gap in the accounts, tell the client, and give them the name of a broker or an adviser who can advise on it. It may not contact an insurer on a client's behalf and it may not fill in a significant part of a claim form. So this screen is a ranked list and a set of links to the client's own findings, and that is the whole shape the rules allow rather than a half-built one.

Opening a client gives you the questions, not the buttons

A client opened from this book keeps this bar, because reading a client is not the same job as being one. On their own copy of that page the facts the audit rests on carry a "that is right" button. On yours the same block is the list of questions to put to them, with no buttons on it, because answering for a client would be declaring a fact about their business on their behalf.

Everybody on this book is a client, and that is what makes it this shape

Every row here is somebody the practice already acts for, so the finding is part of the work it is engaged for and a call about it is not marketing anybody. A book of companies at an address is the other case: those are not clients, so an approach is the practice's own marketing, and it cannot carry an insurance introduction, because the exemption that allows one has to be incidental to a professional service to that client. Every row on a crawled book says which of the two it is, and will write you the message for either: the one to a client quotes what the engine found, the one to a stranger quotes only what they filed and carries a way to stop. Neither of them leaves this deployment, because the sender of a message to somebody who is not your customer is you.

An assistant acting for this practice cannot open a claim

A key issued for a practice carries 7 of the 9 tools, and open_claim is not one of them. There is no key that would be: it is missing from the list rather than refused inside it, so an agent working this book has nothing to attempt. A claim is always the client's own to make.

Demo practice and clients are fictional and their transactions are synthetic. Findings are produced by the same engine as every other surface. This is a statement of demands and needs and not advice: an accountant surfacing it is making an introduction, and any recommendation or arranging of cover happens in the insurer's own regulated journey.