tegwick
306a8cd232
Evidence from 2binky archive: FSW DATEV pass-through 483,69 EUR/yr, HUB31 desk contract renewed to 2027-04, private-card company costs (bubble.io, AI subs), open 450 EUR Binect receivable. Audit corrected: desk landlord is HUB31; Binect is income side. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
106 lines
5.3 KiB
Markdown
106 lines
5.3 KiB
Markdown
# Operational Knowledge Audit v0 — Binky Hedgehog GmbH
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> Status: v0 findings — 2026-07-16. First dogfood run of the flagship offer on
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> the company itself (BINKY-WP-0002-T02). Evidence sources: founder email to
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> prospective accountant 2026-07-06 (`~/2binky/260706a-mandatsanfrageIngaBohle/`),
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> JA 2024 report PDF (same folder), `~/2binky/archiv/`, workstation repo
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> inventory, this repo's canon. Confidence: founder-stated facts, not yet
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> verified against registry/bank records.
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## Findings by area
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### Legal & registry
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- GmbH founded 2019 as employment alternative; Bernd Worsch is sole
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shareholder (100%) and Geschäftsführer, **no GF salary, no employees**.
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- Rename to "Operational Knowledge GmbH" contemplated, explicitly not yet
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ripe (matches SuccessMilestones S9 gate).
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- **Unknown / to verify:** Handelsregister entry details, registered address,
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Unternehmensgegenstand text, location of articles of association.
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### Tax & accounting
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- Previous Steuerberater: Herr Weglarzy, FSW Huth Termin Weglarzy & Partner
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StBG mbB, Landwehrstr. 54, 64293 Darmstadt. **Mandate ended after JA 2024**
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(small mandate, low activity). He agreed to support a DATEV DUO transfer.
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- **Jahresabschluss 2024: done** (report PDF on file). JA 2023 documents
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archived (2026-03-25 folder).
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- **No active StB mandate → JA 2025 and ongoing filings uncovered.** This is
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the single most material compliance gap found.
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- New StB candidate: Inga Bohle-Horsmann (Steuerberaterin, Markt 21,
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18273 Güstrow, horsmann@bohle-horsmann.de, 03843-72110). Inquiry email sent
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2026-07-06; she is on vacation until **end of July 2026** — follow up early
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August.
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- Bookkeeping lives in DATEV Unternehmen Online (DUO), licensed via the old
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StB. Receipt filing into DUO Belegablage is self-described as sloppy —
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**backlog catch-up needed**; DUO access continuity depends on mandate
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transition.
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- No separate ERP/DMS (fine at this scale; also a dogfood opportunity).
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### Banking & finance
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- Business account: **Qonto** — active, perceived as expensive for current
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usage. Cost review worthwhile; account changes are Red lane.
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- Cost base: fixed desk at **HUB31** (Technologie- und Gründerzentrum
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Darmstadt, Hilpertstr. 31 — also the company's registered business
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address; contract since 2019, renewed to 2027-04-01), StB fees, Qonto
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fees, base corporate costs. The Binect relationship is *income*: Binky
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bills Binect a meeting-room share (450 € note 2026-03, invoice possibly
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still unissued). Some company-purpose costs (bubble.io, AI subscriptions)
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run over the founder's private card — see `finance/CostRunRate.md`.
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- Revenue history: occasional consulting earlier; **last two years only
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self-commissioned development** — GmbH invoiced Bernd privately, roughly
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covering costs. Tax treatment of this pattern should be sanity-checked with
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the new StB.
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- Revenue path in build: web platform/app with paid monthly subscriptions via
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**Stripe**; one live (own) subscription since ~2025 proves the pipeline.
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- No consolidated cash/runway view yet (Finance Steward loop not running).
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### Digital presence
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- **Correction 2026-07-16 (founder review):** a dedicated company email
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account exists — `bernd.worsch@binky-hedgehog.com` — implying the domain
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`binky-hedgehog.com` is owned. Founder correspondence (e.g. the StB
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inquiry) currently still runs over private gmail — though FSW already
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invoices to the company address (RE 2026/651), so inbound official mail
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partly arrives there today, strengthening the case for AWQ-007.
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- Company email/credentials are not yet in the Net Kingdom / OpenBao stack —
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integration queued (AWQ-007) to hook agents into real-world events.
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- Paper mail arrives physically; founder will provide scans ~weekly — intake
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pipeline queued (AWQ-008).
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- Rest of domain inventory not yet done; primary company domain undecided
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(ok.com is the S12 north star, not a near-term option).
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- No company website.
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### Contracts, IP, repos
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- ~130 repos on the workstation spanning the four pillars; classification is
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T03 of the current workplan.
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- **IP ownership GmbH vs. Bernd privately is unclarified** (RISK-002
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confirmed, not new). Self-billed "Eigenentwicklung" invoices suggest some
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development was formally commissioned — the paper trail should be collected
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as IP evidence.
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- No known external contracts or obligations beyond desk, Qonto, DATEV/StB,
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Stripe.
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## Verdict
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The company is administratively simpler and cleaner than RISK-001 feared:
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filings are current through JA 2024, banking and bookkeeping exist. The
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reactivation-critical gaps are (1) no active accountant mandate, (2) DUO
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receipt backlog + license transition, (3) IP ownership evidence, (4) no
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own-domain digital presence. All four are queued.
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## Reusable audit template (v0)
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For each area, record: current-state evidence (with source), gaps, required
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action, owner, autonomy lane, queue destination.
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```yaml
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audit: <company>
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date: ""
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areas:
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legal_registry: {evidence: [], gaps: [], actions: []}
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tax_accounting: {evidence: [], gaps: [], actions: []}
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banking_finance: {evidence: [], gaps: [], actions: []}
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digital_presence: {evidence: [], gaps: [], actions: []}
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contracts_ip: {evidence: [], gaps: [], actions: []}
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risks: [] # new/updated RISK ids
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queue_items: [] # OH / DEC ids created
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verdict: ""
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```
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