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Working capital at completion

Funding the next month of FM delivery

Reconcile FM completion balances, trace customer approvals and plan dated receipts and payments with a fillable working-capital worksheet.

For sellers 12 pages 9-minute read Updated Oct 2026

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Who this guide is for

For FM owners preparing for a sale where payroll, subcontractors and customer receipts fall on different dates. Use it with your accountant and deal advisers to explain the balances and proposed completion definition.

What you will take from it

  • Separate invoices, unbilled work, retentions and customer advances without counting a balance twice.
  • Build a dated cash calendar from actual approval records and payment terms.
  • Keep working capital separate from business value, contractual price and seller cash.

What is inside

  1. Agree what the balance includes
  2. Follow the job through to payment
  3. Put delivery costs on the calendar
  4. Keep the price bridge separate

The tool: completion working-capital worksheet

Two fillable pages record proposed completion balances and a dated receipts and payments calendar. They include evidence questions, agreed inclusion and follow-up notes.

It comes as its own file as well as a page of the guide.

Two pages from the guide

Page 3 of the guide
Page 3 of 12
Page 9 of the guide
Page 9 of 12

Get the guide

Tell us who you are and the guide opens on this page, with the completion working-capital worksheet as its own file.

PDF 12 pages 561 KB

Your details go to Simon Read's team at FM Business Sales. We do not sell them or share them for marketing. Privacy policy.

Simon Read

Prepared by Simon Read

Founder & Managing Director, Reads Advice Partners Ltd

Simon founded Reads M&A Advisory to specialise in trades such as HVAC, electrical, fire safety and facilities management, and has spent many years selling businesses to independent buyers, trade companies and private equity-backed groups across the UK.

Updated Oct 2026. The Autumn Budget is scheduled for Oct 2026, and we review every guide after it.

Start with a free first conversation: 01285 704466. Meet the team.

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