Start with the records
Bank statements, sales, expenses, year-end customer/supplier balances, payroll, VAT, finance, assets and director/shareholder movements form the practical evidence behind the accounts.
Then do the accounting
Formal accounts can require accruals, prepayments, depreciation, tax adjustments, disclosures, comparative figures and the correct accounting framework. That is why the free MoneyCue report is deliberately labelled as a readiness summary rather than statutory accounts.