Well, the question's in the intro.
Sub £1,000 fee for FRS105 accounts. We start with the transactional TB and put the nominal ledger through the mincer that is our own internal (XL) working papers.
All rather old-school, I suppose, but re-analysing, summarising, and balancing via control accounts more often than not produces wildy different results from the push-button accounts output.
Are we doing too much? Do other practitioners bother with working papers and control accounts? Or ought we simply rely upon the output TB / accounts from an accounting package as sacrosant?