← The file that decides whether your price survives

Heritage Insights · printable · v1.0 · 2026-08-23

The evidence index

One page. No email was asked for this, and none will be. Print it, mark it, take it to your accountant.

The forty-one requests a competent buyer works through after an LOI — as a checklist you run on yourself, years early if you can, this week if you must. Mark every line honestly; the third column is your build plan.

The requestHave itCould build itCannot answerOwner / date
1 · Corporate — whether the thing being bought is cleanly and provably owned by the person selling it
Formation documents and amendments
ownership ledger and any option or phantom arrangements
board or member consents
licences held, by number and expiry
registered agent and good-standing evidence
2 · Financial — whether the earnings figure is a measurement or an assertion
Three years of filed returns
three years of monthly P&L and balance sheet
trial balance
AR and AP ageing at three dates
bank statements matched to a sample quarter
the add-back schedule with evidence attached
budget versus actual, if it exists
3 · Revenue & customers — whether the revenue is a relationship, a contract, or a habit — and whether it is the company’s or the owner’s
Revenue by customer by month, thirty-six months
contracts and renewal dates
the top-ten concentration table
churn and win-loss, however informally kept
pricing history and the last three increases
4 · People — whether the work survives the handover, and what exposure rides along with it
Roster with role, tenure, and pay
the org chart as it actually operates
classification of every worker
overtime and meal-break practice
non-competes and any agreement with a change-of-control clause
open roles and time-to-fill
5 · Operations & assets — whether the business runs on systems or on one person’s memory
Equipment list with age, hours, and maintenance history
lease or deed and the rent basis
capital spending, three years back and one forward
the systems inventory and who administers each
a written description of how a job moves from enquiry to cash
6 · Legal & compliance — whether anything in here becomes the buyer’s problem the day after closing
Litigation, closed and open
permits and inspection history
environmental for any coatings, solvents, or refrigerants
warranty and callback history
regulatory correspondence
7 · Insurance & risk — what the file says about operating discipline, before anyone visits the shop
Policies and limits
five years of claims and loss runs
experience modification history
certificates from every subcontractor
any coverage gap or lapse
8 · Tax — whether an unpriced liability is riding into the transaction
Payroll tax filings
sales and use tax position and any nexus question
property tax
any notice, audit, or open matter

A request list, not a legal or accounting requirement; what your business actually needs is a question for your own advisors. This sheet produces no number and no valuation — deliberately. Education, not advice: your accountant, attorney, and family make every real decision with you. Heritage Platform Group is a principal and advisor, not a broker. © 2026 Heritage Platform Group, Inc.