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Commission

Like-for-like restatement

A restated comparative for openings, closures, refits, and concessions so the estate total stops mixing a new retail-park unit with last year’s high street.

From £3,100 (quoted after a site-change list)

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Grocery shelves in a multi-site food retailer

Like-for-like fails quietly. A unit trading through a three-month refit is still “open.” A concession that moved from the first floor to the basement is still “the same shop.” Boards then argue about weather when they are arguing about a building.

Utilitycraftline restates the comparative against a calendar you can defend. A shop is in or out by week, with the reason written once. We would rather leave a hole in a week than fill it with a neighbour’s trading.

This work is often the first engagement. Once the comparative is honest, the weekly dashboard becomes cheaper to keep honest.

Who it is for

Finance partners and ops directors after a year of openings, closures, or heavy refit work.

What you leave with

A written like-for-like set, a site inclusion calendar, and restated weekly files for the current year and the prior year.

Included

  • Inclusion calendar by week for every site
  • Treatment of concessions, pop-ups, and temporary closures
  • Restated weekly estate totals for two years where files exist

Not included

  • Property strategy advice
  • Valuation of a lease
  • Rebuilding missing historic till files from paper Z-readings unless you supply them

How the work runs

Change list

You list every opening, closing, refit start and finish, and concession move.

Rules

We propose inclusion rules; you sign them before any restatement runs.

Issue

Restated files and a short note of remaining gaps.

Time and place

Two to four weeks depending on how many shops changed shape.

Workbook plus a two-page definition note for the board pack appendix.

Next step

Send the list of shops that changed shape in the last twenty-four months.

Send a sample week