Dashboard summary

The dashboard aggregator. One proof-enveloped response assembled over a single read-only snapshot: one asOf, one ledger head, and every figure carrying its own provenance. This is the sole dashboard surface; it replaced the old flat /reports/dashboard compute at the Leg 5 cutover.

The proof envelope (INV-1)

Every figure is exactly one of three forms, never two and never none:

• proven: { value, proof: { derivation: { kind, ref } }, fresh: true }. A series figure carries series in place of value.
• estimate: { value, estimate: { basis: { kind, ref } } }. Set-aside and the cash-flow forecast are estimates, never sealed.
• sanctioned absence: { value: null, absent } where absent is no_open_period or not_vat_registered, or a bare null (creditors, pending the Bills ledger). An absence carries neither proof nor estimate.

Tax band, entity-aware

Corporation Tax seals only for a limited company (entityType, organisations.entity_type). A sole trader or a declared-unknown org gets no CT line; entityType is carried so the surface can prompt an unknown org to complete its profile rather than guess. The VAT position and the VAT deadline seal only for a VAT-registered org (vatRegistered); an unregistered org gets the not_vat_registered absence, never a sealed zero.

Sealed deadlines (D-AGG-9)

Each statutory deadline is a proven figure with a tax-deadline derivation whose ref reconstructs base plus offset equals value: the sealed base date (financial period year end for CT, VAT return period end for VAT) with its source and period, the explicit statutory offset, and the obligation marker.