How does “Checks, notes, narrative and suggestions” work on the Draft Accounts page?

The open points are what a reader of the pack looks for first: director loans, intercompany balances that do not agree, stale work in progress, net assets and the tie-out. The notes the data requires are drafted in factual words — the going-concern note states the figures and that the assessment is the directors' — and the commentary says what moved and by how much, never why. Related-party, post-balance-sheet and principal-activity wording is drafted from the audit papers; fixed-asset and loan notes from the registers. Intercompany counterparties, WIP and accrued costs arrive as suggestions with their evidence; an accepted WIP or accrual suggestion can be posted to the company's own ledger as a draft manual journal, one per company, for the accountant to approve or discard there. Where: Draft Accounts (/accounts/draft-accounts).