Curriculum VitaeDavid J Moody

Professional Experience:

An experienced interim Financial Projects Accountant. Developed operational strengths in finance transformation, forensic analysis / investigation, process improvement / re-engineering and finance remediation.Income statement and balance sheet cleansing. Systems Design, implementation and Testing. Mapping Tables and General Ledger Interfaces. Excellent Excel skills (pivot tables, vlookups, sumifs, index matching and working with large data sets).

Income statement / balance sheet reporting, gross margin and overhead reviews, fixed assets and reconciliations. Statutory accounting / audit clearance. VAT Returns and Inspections. Forecasting and budgeting. Cash flow forecasting. Staff training, mentoring and project documentation.Indirect responsibility for Accounts Payable, Accounts Receivable and Banking. Operated in national / International multi-site organisations. Shared Service Centres and SME experience.

Industry Lines:

Agricultural Chemical Distribution, Electricity & Gas Distribution, Convenience store retailing, Internet Banking, Pan European High Street Retailing, NHS, Multi – site Catering Services, Multi – site Vehicle Component Retailing, Steel Stock Holding and Professional Office

Projects:

European VAT remediation. Forensic Analysis to identify accounting irregularities associated with £300m, 50+ CapEx projects covering a 7 year time frame, using data extracted from SAP WBS (Works Order Based Structure), manual categorisation and pivot tables.Utility accounting process re-engineering and improvement. Forensic / financial analysis and process re - engineering of retail lending products for an On Line Bank to provide an interim accounting and reconciliation solution. Re - engineered the cash flow forecasting process for a Pan-European retailer. Streamlined the forecasting model feeds, replacing manual Excel cash books with data exported from banking software. Released a member of staff to support the banking team. The accuracy of cash flow reporting and variance analysis were improved and delivered in a shorter time scale.Delivered the P2P work stream design, configuration and testing of an Agresso implementation, achieved on time and to budget.Implemented a GL payroll interface for an Employee Staff Records (ESR) implementation. The migration from the legacy system was seamless from the GL prospective and was delivered on time and to budget.Implemented a Corporate Purchase Card incorporating on line transaction authorisation integrated hard coding and Oracle GL interface. Cost centre data cleanse and migration of data to a new coding structure. Developed an interim solution to capture and value GRNI in order to improve forecasting. Set up Sage / Excel integrated reporting and established a file import routine to facilitate high volume processing and reconciliation of transactional data. Designed nominal coding manuals to ensure the consistent treatment of costs and improve the quality of management information. Implemented Barclays Internet Banking and established the reconciliation process. Engineered supplier reconciliations to match GL to electronic supplier statementsMigrated a PC based Asset Register to an integrated accounting system

Education & Qualifications:

1986 – 1988 Birmingham Polytechnic - ACCA levels 2 & 3, Time Barred Finalist / QBE1982 – 1983 Wolverhampton Polytechnic - Foundation Course in Accountancy1980 – 1982 Strode College, Street, Somerset – BTEC Diploma in Business Studies

Computer Applications:

Advanced Microsoft Excel, Oracle (Discoverer & ADI), Agresso (systems design & implementation), Sun Accounting

Contact Details:

25 Middleton Road, Streetly, Sutton Coldfield, West Midlands, B74 3ES Tel – 0121 353 5979 / 0774 714 3782 (M) Email davidmoody47@btinternet.com LinkedIn

Curriculum VitaeDavid J Moody

CONTRACT ASSIGNMENTS

Arysta Life Sciences Ltd – October 2015 to present (contract ends 30th June)198 Golden Hillock Road, Birmingham, West Midlands, B11 2PNEuropean Agricultural Chemical Distribution.Project Accountant – Post Reorganisation / Acquisition - European VAT Remediation project

Analysis and Review of all VAT transactions / returns for the period November 2014 to April 2015 for Belgium and Italy. Preparation of revised VAT workings for review and submission to Ernst & Young VAT department. Including the review of

Sales and Purchase transactions for the remediation period from the prospective of VAT compliance and coding Preparation of replacement VAT return workings, journals and associated reconciliations. Joint author of the VAT remediation documentation for SAP and Excel procedures.

National Grid plc, Warwick, Warwickshire: May 2015 – August 2015Electricity and Gas DistributionInvestment Accountant / Analyst – investigation and correction of £300m Fixed Asset Project Costs

Forensic / Financial Analysis of Assets Under Construction to identify accounting irregularities associated with J2M Alliance CapEx projects (50+) covering a 7 year time frame. Using data extracted from SAP WBS (Works Order Based Structure)

Utilising manual categorisation and pivot tables to produce summaries by transaction type in order to identify accounting issues.

Analysis and reconciliation of Holding Account Calculation of True up adjustments to match GL PDR s (Project Direct Reports) to Alliance CVRs (Cost Value Reports) and

Payment Applications

Central England Co Op, Lichfield, Staffordshire, AUGUST 2014 – FEBRUARY 2015Retail, 400 locations, Turnover £1b Financial Accountant – Utilities project

Forensic / Financial analysis to identify the issues with the £0.8m monthly charge. Cleansed the GL and supplier files, resulting in the release of £150k of accruals Developed templates to extract data to populate the GL with invoice & accruals data, including days charged and day rate Re-engineered the AP invoice processing and payments matching process. Re-engineered the Finance Accruals process Established the accounting process for carbon reduction charges. Month end close, review and commentary. Set up balance sheet reconciliations.

SECURE TRUST BANK PLC, SOLIHULL, BIRMINGHAM, MAY 2012 – AUGUST 2014Internet based retail bank.Project Accountant – Retail Lending Interim Accounting and ReconciliationReporting To the Finance Transformation Manager

Solutions Design – Compilation of the Mapping Table for a new AS400 to Sun General Ledger Inter face. Forensic / Financial analysis, process re-engineering and reconciliation of lending product bank accounts. Staff training and

mentoring through to Year end. UAT Testing for a £22m debt sale.

Project Accountant - Reconciliation of One bill and Aggregated Lending ProductsReporting To Head of Joint Venture Accounting

Complex monthly reconciliation of Onebill and Aggregated Lending products, including audit clearance. Documented procedures to ensure consistency and accuracy of the current process. Operating in a high volume and complex environment, including 8 bank accounts, 10 GL accounts. Encompassing 22 processes,

with feeds from an AS400 customer system, Sun GL, and various on line systems.

CLAIRE’S EUROPEAN SERVICES LTD, BIRMINGHAM, (Shared Service Centre), JAN - MAY 2012 Interim Financial Accountant – UK, European Services, Spain, Portugal, Hungary and the Czech RepublicReported to the European Financial Accounting Manager

Curriculum VitaeDavid J Moody

Pan European retailer operating 1300 stores; Turnover $500m.

Year end support for Claire’s UK and Claire’s European Services Ltd Interim financial accounting support and supervision of month end Supervision of VAT and Withholding Tax submissions Balance sheet reconciliations Mentoring and coaching the Financial Analysts for Spain and Portugal Hand over to the newly appointed Financial Accountant

CLAIRE’S EUROPEAN SERVICES LTD (Shared Service Centre), APR - OCT 2011.Interim Accountant, Statutory Compliance, back - log elimination – Czech Republic, Hungary, Austria, Switzerland and Germany.Reported to the European Statutory Accounting Manager.

ETBs, lead schedules, supporting analysis and draft statutory accounts. Local GAAP Fixed Asset Registers and reconciliations for Austria and Germany. Co ordination of Company Secretarial matters with outsourcers.

CLAIRE’S EUROPEAN SERVICES LTD (Shared Service Centre), APR 2010- MAR 2011Project Accountant - Weekly European Cash Flow Forecasting, process recovery and improvement.Reported to the Director of Accounting and Reporting.

Introduced payment matrices to manage the timing requirements of each entity, covering Store Rentals, Payroll, Payroll taxes, VAT and Corporation taxes and Inter - company settlements.

Updated plans, introduced a process to translate monthly phasing to weekly. Replaced manual cash books with extracts of bank transactions from banking software. Categorised transactions and summarised using pivot tables to streamline the feeds to the model Introduced a process log to improve timeliness and accuracy Improved controls, including the reconciliation of intra European transactions Integrated three new entities into the model Produced detailed end to end process notes Liaised with internal audit during their review of the cash flow forecasting process. Hand-over to the newly appointed European Treasurer

CLAIRE’S EUROPEAN SERVICES LTD (Shared Service Centre), AUG 2009 - MAR 2010Interim Financial Accountant – UK, Ireland, Belgium, Holland and GermanyReported to the European Financial Accounting Manager

Balance Sheet Cleansing and established balance reconciliations process (Germany) Month End Support - including P&L variance analysis and balance sheet reconciliations. Month End Close for German subsidiary Completed VAT returns.

NHS INSTITUTE FOR INNOVATION AND IMPROVEMENT, COVENTRY JUL 2007 - MAY 2009Project Accountant

AGRESSO SYSTEM IMPLEMENTATION, SEP 2008 - MAY 2009 Created first draft of a pipeline business model, in order to define the financial structure for 5 work streams. This diagrammatical

model formed the basis for the Solutions Design.

P2P Work Stream Lead Worked extensively with consultants from Agresso and Logica to design and implement the P2P work stream. P2P Solutions Design – participated in the Solutions Design Workshops to establish user and system requirements. This included

defining the system configuration for suppliers, products, requisitioning, purchase ordering, goods receipting / returns. Processing Purchase / Supplier invoices and making payments to suppliers.

Agresso Training Courses – System Introduction, Accounts Payable and Purchasing 2B Process Definition and Mapping workshops – supported the process mapping team from an accounting & system prospective VAT Contracted Out Services – in conjunction with VAT consultants, devised a product based solution for VAT 21 reporting Designed Integrated Systems and User Acceptance Testing, in conjunction with Logica consultants to verify system configuration. Post implementation trouble-shooting and user support.

Curriculum VitaeDavid J Moody

NHS INSTITUTE FOR INNOVATION AND IMPROVEMENT, COVENTRY, JUL 2007 - AUG 2008Series of Finance Projects

ESR FINANCE LEAD - GL Interface Maintenance of the ESR Oracle Mapping table during UAT. Reconciliation and analysis of ESR reports to the legacy system Established the reconciliation process payroll control accounts and ESR reports

CORPORATE PURCHASE CARD IMPLEMENTATION Implemented PCCL E Solutions on line record / verification software and RBS Cards on Line software to facilitate the import of

authorised and coded transactions in to Oracle. Mapped Merchant Category Codes to Oracle subjective codes. Established the interface between E solutions and RBS Cards on line. Systems testing and post implementation user support. Prepared the procedure notes and handed over the process.

Other NHS Institute responsibilities: Review of VAT codes for Contracted Out Services Financial Accounting Support, FIMS Reporting (Financial Information Monitoring System), Payroll Reconciliations, Cost Of Capital

calculations and Month End Support.

CLAIRE’S ACCESSORIES LTD, Birmingham APR - JUN 2007Interim Financial Accountant – Holland & Belgium / Set up Cash forecastingReported to the Financial Accounting Manager

Month end close and balance sheet reconciliations. Established daily cash flow forecasting for the European Group. VAT reconciliation - Dutch legacy accounting system to UK Oracle accounting system.

NHS INSTITUTE FOR INNOVATION AND IMPROVEMENT, COVENTRY, AUG 2006- MAR 2007Interim Financial Accountant – Priority Programmes, £7m budgetReported to the Director of Management Accounting

Cost Centre Data Cleanse and transfer of balances to a new coding structure. Monthly end close and Forecasting, in conjunction with budget holders P2P - Designed a Commitment Tracking spreadsheet to record financial commitments for forecasting. P2P – Established a reconciliation process for large volume suppliers. Chart of accounts – developed an integrated COA and coding manual Developed an NHS VAT guide for the project accounting team. Assisted in the roll out of the P2P and A2R work flows Produced business plans in conjunction with budget holders

HOMESERVE GB LTD, WALSALL, MAY-JUL 2006INTERIM ACCOUNTANT – Sales Ledger and GRNI Reconciliation project

Forensic investigation Revised procedures and established the reconciliation process.

7 DAY CATERING LTD, TAMWORTH (SME £18m turnover) - SEP 2004 - MAY 2006Financial Accountant – Finance Transformation and process improvement projectsReported to the Finance Director Payroll – Implemented electronic time sheets, carried out forensic investigation and process re-engineering Banking – Implemented internet banking and bank reconciliation procedures. VAT – Review of accounting procedures. Engineered reconciliation and control procedures to calculate the correct liability Accounts Payable – Introduced Sage/Excel integrated reporting and developed data import / export routines to streamline the

reconciliation process for large volume suppliers Nominal ledger – Cleansed and established balance sheet reconciliation routines Chart of accounts – Implemented an integrated COA and coding manual

ATS EUROMASTER LTD (Shared Service Centre), BIRMINGHAMMichelin Group company – National tyre and vehicle component distribution, 535 centres, turnover £350m

MANAGEMENT ACCOUNTANT MAR 2003 - AUG 2004 P&L responsibility for administrative / property overheads and associated balance sheet reconciliations

Curriculum VitaeDavid J Moody

Review of monthly centre P&Ls

PROJECT ACCOUNTANT SEP 2002 - MAR 2003 Responsible for supervising the data cleanse of the post-integration balance sheet and establishing control account reconciliations. Investigation of centre gross margins and overheads during the integration period

ATS WESTERN LTD, BRISTOL, MAY 1990 - MAY 2002COMPANY ACCOUNTANT, Reported to the Finance Director and Managing DirectorMichelin Group company- Tyre and vehicle component distribution, 70 centres covering the South West, turnover £40m

Responsible for all financial reporting, including monthly management accounts, gross margin and overhead variance analysis, cash flow forecasting, balance sheet reconciliations and Fixed Asset reporting. VAT and group returns. Statutory accounting, liaison with group finance, external auditors and submissions to the group taxation officer. Indirect responsibility for Accounts Payable, Accounts Receivable and Banking. Development and maintenance of spreadsheets for the finance department and ensuring compliance with the group chart of accounts.

MCARTHUR GROUP LTD, Bristol, Steel Stock Holding - Branch Accountant AMICON WRIGHT LTD, Stroud, Precision Engineering - Assistant AccountantMONAHANS, Cirencester, Chartered Accountants – Trainee Accountant, incomplete records and tax returns