The Practice P&L Diagnostic.
Three-year internal anomaly detection across a UK GP practice P&L.
What this Calculator is for
Most P&Ls look fine on first read. The lines that matter — the ones a competent reader would ask about — are usually obvious only on comparison: a line whose ratio to revenue has drifted year-on-year, a cost that's grown faster than the funding base it should track, a one-off entry that recurs across multiple years in slightly different forms.
The user enters three years of the practice's P&L. The Calculator runs the figures through a structured anomaly framework and produces a flagged report identifying which lines are worth asking about, and what the question should be.
What's inside
7 sheets in a single Excel file, plus an accompanying PDF user guide.
- Inputs — three years of the practice's P&L, as it appears in the accounts
- Normalisation — accounting-line standardisation across formats
- Ratios — the key ratios the Diagnostic monitors
- Flags — anomalies surfaced by category, with severity indicators
- Questions — the specific questions to ask, against each flag
- Summary — a one-page output for board or accountant discussion
- Methodology — what the Diagnostic does and does not do
How it reads
Who it's for
- Partnership candidates in diligence. Turns three years of accounts into a structured set of questions you can put to the practice.
- Partner boards on annual review. Surfaces the lines your partnership should actually discuss in the year-end review.
- Practice managers in handover. The fastest route into the practice's commercial reality if you've just arrived in post.
What's not in this Calculator
It is a tool, not regulated advice. It does not provide personalised financial, legal, or tax recommendations. Those require a qualified professional who knows your full circumstances. The calculator's purpose is to make those conversations substantive rather than passive.
It focuses on UK clinical practice specifically — the regulatory and commercial environment of the UK.
What's related
- Reading a GP P&L Without Flinching — the Guide that teaches how to read the kind of P&L this Diagnostic analyses. £39.
- The Practice P&L Sensitivity Tool — forward-modelling, where the Diagnostic does backward-looking analysis. £89.