Case Studies

Work prepared to
stand up.

A selection of matters handled by Key Ledgers. Each case reflects the standard of analysis and independence applied across all instructions.

Forensic Accounting Expert Witness High Court Anonymised
FCCA CPR Part 35 Qualified UK Register of Expert Witnesses 150+ Instructions

All matters are anonymised and presented for illustrative purposes only. No confidential information is disclosed. These summaries do not constitute legal advice.

01
Business Interruption

Business Interruption Claim

We were instructed in relation to a business interruption claim involving sustained disruption to trading.

We reconstructed the business's financial performance using available accounting records and supporting data. Historical trends were analysed to establish baseline performance, and counterfactual scenarios were developed to determine the position that would have existed but for the interruption.

The analysis resulted in a clear and structured quantification of loss, suitable for use in legal proceedings and expert discussions.

Loss Quantification Financial Reconstruction Expert Evidence
02
Matrimonial Finance

High Court Freezing Order (Divorce Proceedings)

We were instructed in a High Court matter involving freezing orders placed on a company within matrimonial proceedings.

The financial position involved multiple entities and inter-company loan arrangements. We conducted a detailed forensic analysis of inter-company balances and financial flows, challenging assumptions made by appointed receivers.

Our work demonstrated that the financial position had been misinterpreted and contributed to the removal of freezing restrictions.

High Court Inter-company Analysis Freezing Orders
03
Fraud Investigation

Fraud Investigation

We were instructed to investigate suspected financial irregularities within a business.

We reviewed accounting records, analysed transactions and reconstructed financial activity over the relevant period. This included identifying inconsistencies and unsupported movements.

The findings provided a structured evidential basis for further legal action.

Transaction Analysis Financial Reconstruction Evidential Basis
04
Consumer Finance

PCP Claim

We analysed a motor finance agreement involving discretionary commission arrangements.

We assessed the relationship between interest rates and commission, reconstructed alternative scenarios and quantified the financial impact on the borrower.

The analysis supported the legal position advanced in the matter.

PCP / DCA Commission Analysis Loss Quantification
05
Commercial Dispute

Shareholder Dispute

We were instructed in a dispute involving disagreement over financial performance and valuation.

We reviewed financial records, adjusted underlying figures and removed distortions to present a clearer financial position.

This supported resolution discussions and provided a defensible basis for negotiation.

Valuation Financial Analysis Dispute Resolution
06
Insolvency

Insolvency & Asset Tracing

We analysed financial transactions in a distressed business involving multiple entities.

We traced the movement of funds, reconstructed inter-company balances and identified key financial flows.

The work supported recovery action and provided clarity in proceedings.

Asset Tracing Fund Flow Analysis Recovery Action
07
Consumer Lending

Affordability Assessment

We undertook a retrospective affordability assessment of a lending decision.

We reconstructed the borrower's financial position, analysed income and expenditure and identified indicators of financial stress.

The analysis provided a structured assessment of affordability and financial impact.

Affordability Analysis Income & Expenditure Financial Impact
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