Construction cash flow: when will money come in and go out?

A profitable forecast does not mean cash will be available when a payment is due. Start with the programme, payment terms and expected timing of receipts and expenditure.

Separate application dates, assessment dates, payment due dates and actual receipts. Allow for retention and disputed or unagreed changes without treating them as guaranteed income.

Update the cash-flow forecast when progress or payment timing changes. Keep uncertain receipts visible and assess the effect of delay rather than hiding the gap inside a single optimistic total.