Close Checks now warns of an outstanding transition

A lease that starts before your FRS 102 transition date and runs past it needs a one-off transition calculation. Until that is done, its schedule and reports are still measured from the lease start date, which is not the basis your accounts need for periods from the transition date onwards. Nothing used to point this out: the figures looked complete and could be exported, reported and reconciled with no hint that a step was outstanding.

Close Checks now gains a Transition readiness section. For any close period ending on or after your transition date, it lists every lease that spans that date without a calculation, and the overall status reads Needs attention until the list is empty. Each lease links straight to the Transition screen.

Figures are marked while the step is outstanding. The schedule on the lease page shows an amber provisional notice, and the CSV, Excel and PDF exports carry the same PROVISIONAL notice, so a file you send to a colleague or an auditor can no longer be mistaken for final numbers.