10h 36min, feb 18, 2026 y - HelloFresh Key WP Review

Description:

9+3
Ready made meal prep delivery
FRS 101 to IFRS
Substantive audit
Recognise Revenue upon delivery
No DB Pension scheme, no derivatives
Auditing to local PM £744k
PwC shared comfort - ITGC, IFRS 15, SBP, IFRS 16, Cash, IC balances, Revenue (order to Cash), ERP, general accounting, GL dump provided
PM £2m Group is lower than local
9.7m boxes delivered

Cost of sales
-expectation testing based on number of boxes sold, price per box and margin
-directional testing GL-invoice-GN-PO; interim and y/e

Journals
-Tab 4; unanswered explanations big spike in May and monthly transactions values moving from interim to final. No substantiation of client responses
-Tab 7; debit balance items not selected despite desciptions not being clear;

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