90-Day Commercial Sales Performance & HSBC UK Reconciliation
Independently audited under UK GAAP (FRS 102) by Alderley & Finch Chartered Accountants LLP (ICAEW Firm No. C0114825)
Linked TikTok Shop UK Account: bower132 (Seller ID: 7495033503867307183)
Official Direct Sales Record: https://pennine-renewed-uk.pages.dev/sales
Official Direct Sales Record: https://pennine-renewed-uk.pages.dev/sales
£429,500.00
90-Day Audited Turnover
£429,500.00 verified gross credits across 01 Aug – 31 Oct 2026 (£290,400.00 Webstore Stripe UK + £139,100.00 B2B ITAD).
812 Orders
Fulfilled UK Orders
812 dispatched shipments (566 direct webstore orders + 246 corporate UK B2B ITAD batch orders) via Royal Mail Tracked 24.
£528.94
Average Order Value
£528.94 AOV anchored by Grade A+ iPhone 15 Pro Max, Galaxy S24 Ultra, iPad Pro M2, and MacBook Air M2 hardware.
392 Units
Audited Physical Stock
392 serialised Grade A+ devices (£226,480.00 valuation) verified on-site at 65 Louisa Street, Manchester, M11 1AD.
Certified 90-Day Rolling Monthly Ledger (01 Aug 2026 – 31 Oct 2026)
✓ PENNY-EXACT WITH HSBC UK SORT 40-31-18 / 82476139
| AUDIT MONTH | OPENING BAL | ORDERS | DIRECT WEBSTORE (67.6%) | UK B2B ITAD (32.4%) | TOTAL CREDITS IN | TOTAL DEBITS OUT | CLOSING BAL |
|---|---|---|---|---|---|---|---|
| August 2026 | £92,450.00 | 246 (172+74) | £87,640.00 | £41,860.00 | +£129,500.00 | -£85,120.00 | £136,830.00 |
| September 2026 | £136,830.00 | 271 (189+82) | £96,820.00 | £46,480.00 | +£143,300.00 | -£93,460.00 | £186,670.00 |
| October 2026 | £186,670.00 | 295 (205+90) | £105,940.00 | £50,760.00 | +£156,700.00 | -£101,820.00 | £241,550.00 |
| 90-DAY TOTALS | £92,450.00 | 812 Orders | £290,400.00 (566) | £139,100.00 (246) | +£429,500.00 | -£280,400.00 | £241,550.00 |
Audited Warehouse Inventory Count (04 Nov 2026 • 65 Louisa Street, Manchester M11 1AD)
ICAEW REF: AF-STK-20261104-61132
| CATEGORY | AUDITED MODELS & ALLOCATION | QC & WIPE STANDARD | IN-STOCK COUNT | VALUATION | STATUS |
|---|---|---|---|---|---|
| Refurbished Smartphones | iPhone 15 Pro Max (48), iPhone 14 Pro (56), Galaxy S24 Ultra (54), Pixel 8 Pro (62) | PhoneCheck 60-Pt + Blancco Mobile | 220 Units | £131,360.00 | ✓ Verified On-Site |
| Refurbished Tablets | Apple iPad Pro 11 M2 128GB (54), Samsung Galaxy Tab S9 128GB (40) | PhoneCheck Tablet + NIST 800-88 | 94 Units | £48,170.00 | ✓ Verified On-Site |
| Refurbished Laptops | MacBook Air 13 M2 (38), Dell Latitude 7430 (24), ThinkPad X1 Carbon G10 (16) | OEM Diagnostics + Blancco NVMe | 78 Units | £46,950.00 | ✓ Verified On-Site |
| TOTAL PHYSICAL STOCK | All 3 UK Bundled Categories (Aligned w/ TikTok Shop bower132) | GSMA CheckMEND Clean & Unlocked | 392 Units | £226,480.00 | 100% Serialised |