Teoranta (Forecasting) — module user guide

# Teoranta (Forecasting) — User Guide

The company-level finance module of Togra: the legal-entity backbone, the present-tense slate position, and the long-range P&L + cashflow forecast — one level up from the per-project finance in Airgead, and the entity register the book of record posts into.

1. What Teoranta is for

Most of Togra's finance is per-project: a budget, a finance plan, a cost report. But a production company is also a business — a parent company with overheads, staff, a slate of projects at different stages, development loans out, and a future to plan. Teoranta is that company-level view. It sits one level up from Airgead's per-project finance and answers three different questions:

• What are we, legally? The entity register — the parent company plus a DAC for each S481 production — with a company chart of accounts and opening balances. This is the backbone the rest of the finance stack resolves against.
• Where are we right now? The Company Position — a present-tense, slate-wide snapshot of the pipeline, money received, exposure and concerns.
• Where are we going? The Forecast — a 10-year company P&L + cashflow built from the project slate, other income, overheads and headcount, with scenario comparison.

Teoranta is company finance and forecasting, not the per-project detail and not the statutory book of record. Per-project budgets, finance plans and cost reports live in Airgead; the double-entry book of record lives in Cuntasaíocht — and Teoranta's entity register is what that ledger posts into. (VAT, bank rec and the accounting exports used to live here; they were correctly moved to Cuntasaíocht so Teoranta is now purely the forward-looking company view.) It's admin/lead only.

2. The company-finance picture, end to end

1. Set up the company → the Setup wizard defines the parent entity and the DAC entities (one per film-producing project), each with its chart of accounts and opening balances. Cross-entity charges (a DAC paying a fee up to the parent) are recorded as linked transaction pairs.
2. See where you stand → Company Position reads the live slate and shows the present-tense picture — what's in the pipeline, what's been received, where the exposure and concerns are.
3. Forecast the future → the Forecast projects a 10-year P&L and cashflow across six tabs (projects · other income · opex · headcount · P&L · cashflow), seeded from the slate and editable.
4. Compare scenarios → Diff puts two forecast scenarios side by side, so you can see the effect of a project slipping, a hire, or a new development slate.

Underneath, the entity register Teoranta defines is shared: the Cuntasaíocht ledger resolves each project to its entity (the DAC, else the parent) from it, so the statutory books and the company forecast describe the same set of legal entities.

3. How the module is laid out

The Teoranta sub-nav is lean — four surfaces:

• Setup — parent entity, accounts, opening balances (the entity register).
• Position — the present-tense slate-wide snapshot.
• Forecast — the 10-year P&L + cashflow.
• Diff — side-by-side scenario comparison.

All are company-level (admin/lead only); the Forecast and Position read across the whole slate rather than a single project.

4. The surfaces in detail

Setup (teoranta.php) — the company entity model. On first load a wizard walks you through defining the parent entity; thereafter you add a DAC per film-producing project. Each entity carries a company-level chart of accounts (parent-level accounts like Fees from DAC, Development grant income, Salaries, Payroll taxes, Office rent, Software subscriptions) and opening balances. Every company-finance transaction lives on exactly one entity; a cross-entity charge (DAC → Parent) is recorded as a linked transaction pair so both sets of books stay consistent. This register is the backbone the Cuntasaíocht ledger and the Airgead per-project finance both resolve entities against.

Company Position (company-position.php) — a read-only, slate-wide "where is the company right now" view (forecast = future; position = present). It renders panels over the live slate covering the pipeline, money received, exposure and concerns — the snapshot a producer or board wants before a meeting, assembled from the project data rather than re-keyed.

Forecast (teoranta-forecast.php) — the server-rendered 10-year company P&L + cashflow, across six tabs: projects (each project's contribution by phase), other income, opex (overheads), headcount (staff + payroll taxes), P&L and cashflow (with line charts). It seeds from the project slate (projects + opex + headcount) and is fully editable, including per-company column labels (the project phase columns; a territory-specific payroll-tax label on headcount). This is the company's long-range plan, not a single film's cashflow.

Diff (teoranta-forecast-diff.php) — side-by-side scenario comparison: two forecast scenarios next to each other, so the effect of a project moving, a new hire, or a changed slate is visible at a glance.

5. Teoranta and the rest of Togra

• Teoranta → Cuntasaíocht. The legal entities Teoranta defines (parent + per-project DACs) are exactly what the book-of-record ledger posts into — gl_ledger_entity_for_project resolves a project to its DAC, else the parent, from this register. So the entity setup is a prerequisite for the ledger, and the Accounts home now links back to it.
• Airgead → Teoranta. Airgead is per-project; Teoranta is the company. The Airgead Finance Model can push a project up into the Teoranta forecast, so the slate's projects feed the company P&L. Airgead's Slate cash is the 12-month operational projection; Teoranta's Forecast is the 10-year strategic one, and Position is the present-tense counterpart to both.
• What lives here vs the books. Teoranta is forward-looking company finance; the statutory double-entry record (general ledger, VAT, financial statements, year-end) is Cuntasaíocht. VAT, bank rec and the accounting exports were moved out of Teoranta into the Accounts module precisely so this boundary is clean.

Audit note (2026-06-07): Teoranta is correctly scoped to company-level forecasting, present position, and the legal-entity register — and it's already lean, because the earlier move of VAT / bank rec / accounting exports into Cuntasaíocht corrected the one historical boundary issue. The one improvement made in this pass: the Accounts home now cross-lists Teoranta's company & entity setup, since the book of record depends on those entities existing before it can post. No Teoranta surface needed to move.

6. How this makes company finance easier for a production company

• One legal backbone for everything. Define the parent and the per-project DACs once, and the book of record, the per-project finance and the forecast all resolve against the same entities — no parallel company structures to keep in sync.
• A board-ready snapshot, always current. Company Position assembles the present-tense slate picture (pipeline, received, exposure, concerns) from live data, so the "where are we" question has an answer without a spreadsheet scramble.
• A real 10-year plan, seeded from the slate. The forecast isn't a blank model — it starts from the actual projects, overheads and headcount, then lets you flex them, with the P&L and cashflow falling out and scenarios comparable side by side.
• The company view is separate from the film view. Keeping company finance (overheads, staff, parent P&L) out of the per-project cost reports means each film's numbers stay clean, and the company's numbers roll up properly above them.

7. Worked examples

A. Standing the company up. Run the Setup wizard to define the parent entity and its opening balances; add a DAC for each S481 production. From this point the Cuntasaíocht ledger can resolve and post to the right entity, and the forecast knows the company shape.

B. The board pre-read. Open Company Position for the present-tense slate snapshot — pipeline, received, exposure, concerns — and the Forecast for the 10-year P&L + cashflow; use Diff to show the board the base case against a scenario where a project slips a year.

C. Planning a hire. In the forecast's headcount tab, add the role; watch the opex, P&L and cashflow tabs absorb it; save it as a scenario and Diff it against the current plan to see the runway impact.

This guide reflects the Teoranta module as shipped. The Cuntasaíocht guide covers the book of record that posts to Teoranta's entities, and the Airgead guide covers the per-project finance that feeds the forecast.