Start with the ownership records
Gather the share register, articles, shareholder agreement and details of different share classes or options. Record shareholder loans separately. Ask the legal advisers to confirm how the documents affect the proposed transfer and the valuation instructions. The finance pack should not silently decide disputed legal questions.
Create a financial baseline
Include accounts, current management figures and a reconciliation of cash, borrowing and major balance-sheet items. Explain which periods are complete and which are provisional. A document index with dates and version numbers helps prevent one party using an old forecast while another uses revised trading information.
Keep exceptions in a question log
List unusual transactions, proposed earnings adjustments, missing information and events after the reporting date. Give each item an owner and a status. An illustrative log might mark an owner-cost adjustment as “evidence requested” rather than including it in the agreed profit figure. This preserves the distinction between a proposal and an accepted input.
Control the use of the pack
Agree who can access the records and how updates are shared. Use a suitable document-sharing process rather than circulating sensitive material through an initial enquiry form. The pack is preparation for professional work, not a valuation or a settlement agreement. A scoped engagement can then identify the analysis needed for the intended decision.
Prepare for the conversation
- Use one dated document index.
- Separate accepted inputs from disputed adjustments.
- Agree access permissions and update responsibilities.
General preparation guidance, not a valuation opinion or legal or tax advice. Any assignment is subject to an agreed scope, suitability and intended-use review. Examples are illustrative, not client cases.