90-Day Commercial Sales & Barclays Bank Reconciliation
Audited operational track record for AMANDA BOWER T/A Bower Digital Direct · TikTok Shop bower132
Ashworth & Mercer LLP Audited · ICAEW C0108492
LINKED TIKTOK SHOP UK ACCOUNT · PENNY-EXACT BARCLAYS RECONCILIATION
bower132 (Seller ID: 7495033503867307183 · Store Code: GBGBLCTLQYT7)
Audited under UK GAAP (FRS 102) by Ashworth & Mercer LLP (ICAEW C0108492) · Barclays Sort 20-55-34 / Acc 74839216
https://bower-digital-uk.pages.dev/sales
£412,560.00
90-Day Audited Turnover
£278,460 Webstore (542) + £134,100 B2B (238)
780 Orders
Fulfilled UK Shipments
Aug (238) · Sep (261) · Oct (281) via Royal Mail 24
£528.92
Average Order Value
Flagship Grade A+ iPhone, iPad & MacBook
370 Units
Audited Physical Stock
£212,870.00 Valuation at Manchester M11 1AD
90-Day Channel Mix
100% CLEAREDDirect Webstore (Stripe UK · 542 orders)£278,460 (67.5%)
UK B2B ITAD Contracts (BACS · 238 orders)£134,100 (32.5%)
Net Cash Growth (01 Aug → 31 Oct): £88,640.00 → £231,250.00 (+£142,610.00)
Barclays Bank UK PLC — 90-Day Rolling Monthly Reconciliation (01 Aug 2026 – 31 Oct 2026)
✓ PENNY-EXACT WITH BARCLAYS SORT 20-55-34 / ACC 74839216| Audit Month | Opening Bal | Orders | Webstore (Stripe 67.5%) | UK B2B ITAD (32.5%) | Total Credits | Total Debits | Closing Bal |
|---|---|---|---|---|---|---|---|
| August 2026 | £88,640.00 | 238 (166+72) | £84,320.00 | £39,800.00 | +£124,120.00 | -£82,450.00 | £130,310.00 |
| September 2026 | £130,310.00 | 261 (181+80) | £93,140.00 | £44,500.00 | +£137,640.00 | -£90,180.00 | £177,770.00 |
| October 2026 | £177,770.00 | 281 (195+86) | £101,000.00 | £49,800.00 | +£150,800.00 | -£97,320.00 | £231,250.00 |
| 90-DAY TOTALS | £88,640.00 | 780 Orders | £278,460.00 (542) | £134,100.00 (238) | +£412,560.00 | -£269,950.00 | £231,250.00 |
Audited Warehouse Inventory Summary (02 November 2026 · 65 Louisa Street, Manchester, M11 1AD)
ICAEW REF: AM-STK-20261102-61132| Hardware Category | Audited Models & Unit Allocation | QC & Wipe Standard | In-Stock Count | Valuation (£) | Audit Status |
|---|---|---|---|---|---|
| Refurbished Smartphones | iPhone 15 Pro Max (44), iPhone 14 Pro (52), Galaxy S24 Ultra (54), Pixel 8 Pro (58) | PhoneCheck 60-Pt + Blancco Mobile | 208 Units | £123,792.00 | ✓ Verified On-Site |
| Refurbished Tablets | Apple iPad Pro 11 M2 128GB (50), Samsung Galaxy Tab S9 128GB (38) | PhoneCheck Tablet + NIST 800-88 | 88 Units | £44,892.00 | ✓ Verified On-Site |
| Refurbished Laptops | MacBook Air 13 M2 (36), Dell Latitude 7430 i7 (22), ThinkPad X1 Carbon G10 (16) | OEM Diagnostics + Blancco NVMe | 74 Units | £44,186.00 | ✓ Verified On-Site |
| TOTAL AUDITED INVENTORY FOR BOWER DIGITAL DIRECT & TIKTOK SHOP bower132 | 370 Units | £212,870.00 | 100% Serialised | ||