binky-control/audits/OK-Audit-v0-binky.md

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.

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: ""