Run OK Audit v0 on Binky itself (BINKY-WP-0002-T02)

Findings: filings current through JA 2024; no active StB mandate (RISK-006);
DUO backlog (RISK-007); 4 office-hour items queued; audit template v0 created;
first dogfood evidence entry logged.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

audits/OK-Audit-v0-binky.md

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+# Operational Knowledge Audit v0 — Binky Hedgehog GmbH
+
+> Status: v0 findings — 2026-07-16. First dogfood run of the flagship offer on
+> the company itself (BINKY-WP-0002-T02). Evidence sources: founder email to
+> prospective accountant 2026-07-06 (`~/2binky/260706a-mandatsanfrageIngaBohle/`),
+> JA 2024 report PDF (same folder), `~/2binky/archiv/`, workstation repo
+> inventory, this repo's canon. Confidence: founder-stated facts, not yet
+> verified against registry/bank records.
+
+## Findings by area
+
+### Legal & registry
+- GmbH founded 2019 as employment alternative; Bernd Worsch is sole
+  shareholder (100%) and Geschäftsführer, **no GF salary, no employees**.
+- Rename to "Operational Knowledge GmbH" contemplated, explicitly not yet
+  ripe (matches SuccessMilestones S9 gate).
+- **Unknown / to verify:** Handelsregister entry details, registered address,
+  Unternehmensgegenstand text, location of articles of association.
+
+### Tax & accounting
+- Previous Steuerberater: Herr Weglarzy, FSW Huth Termin Weglarzy & Partner
+  StBG mbB, Landwehrstr. 54, 64293 Darmstadt. **Mandate ended after JA 2024**
+  (small mandate, low activity). He agreed to support a DATEV DUO transfer.
+- **Jahresabschluss 2024: done** (report PDF on file). JA 2023 documents
+  archived (2026-03-25 folder).
+- **No active StB mandate → JA 2025 and ongoing filings uncovered.** This is
+  the single most material compliance gap found.
+- New StB candidate: Inga Bohle-Horsmann (Steuerberaterin, Markt 21,
+  18273 Güstrow, horsmann@bohle-horsmann.de, 03843-72110). Inquiry email sent
+  2026-07-06; she is on vacation until **end of July 2026** — follow up early
+  August.
+- Bookkeeping lives in DATEV Unternehmen Online (DUO), licensed via the old
+  StB. Receipt filing into DUO Belegablage is self-described as sloppy —
+  **backlog catch-up needed**; DUO access continuity depends on mandate
+  transition.
+- No separate ERP/DMS (fine at this scale; also a dogfood opportunity).
+
+### Banking & finance
+- Business account: **Qonto** — active, perceived as expensive for current
+  usage. Cost review worthwhile; account changes are Red lane.
+- Cost base: co-working desk in Darmstadt (Binect; meeting-room billing
+  evidence 2026-03), StB fees, Qonto fees, base corporate costs.
+- Revenue history: occasional consulting earlier; **last two years only
+  self-commissioned development** — GmbH invoiced Bernd privately, roughly
+  covering costs. Tax treatment of this pattern should be sanity-checked with
+  the new StB.
+- Revenue path in build: web platform/app with paid monthly subscriptions via
+  **Stripe**; one live (own) subscription since ~2025 proves the pipeline.
+- No consolidated cash/runway view yet (Finance Steward loop not running).
+
+### Digital presence
+- Company email runs on the founder's private gmail — no own-domain email.
+- Domain inventory not yet done; primary company domain undecided
+  (ok.com is the S12 north star, not a near-term option).
+- No company website.
+
+### Contracts, IP, repos
+- ~130 repos on the workstation spanning the four pillars; classification is
+  T03 of the current workplan.
+- **IP ownership GmbH vs. Bernd privately is unclarified** (RISK-002
+  confirmed, not new). Self-billed "Eigenentwicklung" invoices suggest some
+  development was formally commissioned — the paper trail should be collected
+  as IP evidence.
+- No known external contracts or obligations beyond desk, Qonto, DATEV/StB,
+  Stripe.
+
+## Verdict
+
+The company is administratively simpler and cleaner than RISK-001 feared:
+filings are current through JA 2024, banking and bookkeeping exist. The
+reactivation-critical gaps are (1) no active accountant mandate, (2) DUO
+receipt backlog + license transition, (3) IP ownership evidence, (4) no
+own-domain digital presence. All four are queued.
+
+## Reusable audit template (v0)
+
+For each area, record: current-state evidence (with source), gaps, required
+action, owner, autonomy lane, queue destination.
+
+```yaml
+audit: <company>
+date: ""
+areas:
+  legal_registry:    {evidence: [], gaps: [], actions: []}
+  tax_accounting:    {evidence: [], gaps: [], actions: []}
+  banking_finance:   {evidence: [], gaps: [], actions: []}
+  digital_presence:  {evidence: [], gaps: [], actions: []}
+  contracts_ip:      {evidence: [], gaps: [], actions: []}
+  risks:             []   # new/updated RISK ids
+  queue_items:       []   # OH / DEC ids created
+verdict: ""
+```