Lease Audit Trail and Change History (FRS 102)
Lease102 maintains a complete audit trail of all changes to your lease data.
What's Tracked
Created, Updated, Deleted, Calculated, Exported events with user, timestamp, and details.
Changes Made by Lease102 Support
When Lease102 staff change something in your organisation, at your request or to maintain the platform (for example applying a correction to the calculations after a release), the event is labelled "Lease102 support" in your audit trail and in the CSV and Excel exports (the Actor Type column), so you can always distinguish our actions from your own team's. Platform accounts are read-only by default: a change requires a deliberate, time-limited support session with a recorded reason, protected by two-step verification.
Automatic Recalculations
Lease102 stores each lease's schedule and rebuilds it when a correction to the calculations is released. Where the opening lease liability or right-of-use asset changes as a result, the lease shows a Last recalculated date, marked "automatic, no user edit", and the audit trail records an entry reading "Recalculated by Lease102 support after a calculation update" or "Recalculated automatically on opening the" followed by the screen or export that triggered it, then "Stored figures were restated; no user edited this lease." The entry records when the figures were recalculated and why; it does not list the figures before and after. Nobody at your organisation edited the lease, so Last updated does not move. If the lease's journals are already posted, Close Checks compares what was posted with what the period now expects and says so on the lease where they differ.
Figures Held as Recorded
In a small number of cases Lease102 decides to hold a lease's schedule and figures exactly as recorded, so that later corrections to the calculations do not change them, usually for a lease that has ended whose figures have been relied on. The decision is Lease102's alone: a hold is not a setting, and Lease102 does not hold a lease at a customer's request. Every screen, export, report and journal then uses the stored figures, and any change to them is refused with "This lease's figures are held as recorded and cannot be changed here." If the lease's figures need to change, contact support@lease102.co.uk.
Viewing
Access from Audit menu. Filter by entity, event type, and date range.
Exporting
Export to CSV or Excel for external auditor review.