# 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: fixed desk at **HUB31** (Technologie- und Gründerzentrum
  Darmstadt, Hilpertstr. 31 — also the company's registered business
  address; contract since 2019, renewed to 2027-04-01), StB fees, Qonto
  fees, base corporate costs. The Binect relationship is *income*: Binky
  bills Binect a meeting-room share (450 € note 2026-03, invoice possibly
  still unissued). Some company-purpose costs (bubble.io, AI subscriptions)
  run over the founder's private card — see `finance/CostRunRate.md`.
- 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
- **Correction 2026-07-16 (founder review):** a dedicated company email
  account exists — `bernd.worsch@binky-hedgehog.com` — implying the domain
  `binky-hedgehog.com` is owned. Founder correspondence (e.g. the StB
  inquiry) currently still runs over private gmail — though FSW already
  invoices to the company address (RE 2026/651), so inbound official mail
  partly arrives there today, strengthening the case for AWQ-007.
- Company email/credentials are not yet in the Net Kingdom / OpenBao stack —
  integration queued (AWQ-007) to hook agents into real-world events.
- Paper mail arrives physically; founder will provide scans ~weekly — intake
  pipeline queued (AWQ-008).
- Rest of 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: ""
```