A materiality threshold for month-end and management accounts - the same maths auditors use, free, no sign-up. Type your figures; the reasoning is shown, not hidden.
Your figures
Annual (or annualised) figures work best. Leave blank anything you don't have - the calculator falls back sensibly, exactly as a reviewer would.
Your threshold
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Type your figures to see the threshold.
How to use it: a movement above the threshold in a signed-off number is worth investigating before anyone else spots it. Below the trivial floor, let it go - chasing pennies costs more than it protects. In between, judgement.
The reasoning (nothing hidden)
5% of profit is the common reviewer starting point for a trading company. If profit is small or negative (loss-making or pre-revenue), 5% of a near-zero number floods you with false alarms, so the convention is to fall back to a stable balance-sheet base: net assets, then total assets. The "clearly trivial" floor (5% of the threshold) is where reviewers stop caring entirely. This is guidance, not audit advice - your auditor's own materiality may differ, and one-off judgements (a director's loan, a covenant figure) can matter at any size.
Postlock uses exactly this logic on every locked period: a change to a signed-off month is classified material / below threshold / trivial automatically, and you're told about the ones that matter. See it on your own numbers - check your closed months free
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