# Financial options record

Author: Adrian Sutherland  
Edition: Version 1.0  
Prepared: September 2026  
Copyright: © 2005–2026 Adrian Sutherland

Fictional worked record; decisions are proposed and checks are unrun.

## Scope and basis

FN-D1: a fictional twelve-month comparison in GBP (pounds sterling). The
figures are invented estimates on a common assumed cost basis.

## Options and calculation

Current: 0 + 12 × 1600 = 19200. Trial: 2400 + 12 × 1500 = 20400. Case service: 9000 + 12 × 1100 + 1500 = 23700.

## Benefits and ownership

Learner resolution and released staff capacity remain unmeasured. No cash saving is assumed from staff time alone.

## Uncertainty and sensitivity

Increasing the case service’s monthly cost by +250 gives a total of 26700.
Refunds, lost bookings, partner charges and assumptions about a longer period
of use still need to be examined.

## Funding and review

FN-C1: funding and service owners remain to be assigned. All options are
proposed. Actual expenditure and results have yet to be recorded.