Step 02 / Explore the pack
See every day reconciled and every gap resolved.
A visual view of the Small payment or e-money institution that safeguards edition before you open Excel. This pack is for payment and e-money firms only. Choose a tab to explore the illustrative worked example.
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Small payment or e-money institution that safeguards
Safeguarding and resolution pack · illustrative example firm: Kestrel Transfers Ltd
For payment and e-money firms only.
- 30
- Reconciliation days
- 02
- Shortfalls and excesses
- 01
- Break account-days
- 01
- Accounts and covers
Each with both reconciliations
Logged and resolved
Cleared, with escalation
On the register
The last twelve reconciliation days of the invented firm's 30-day window, from the Internal rec sheet.
| Day | Requirement | Resources | Status |
|---|---|---|---|
| 30 Oct 2026 | £625,020.00 | £625,020.00 | Reconciled |
| 29 Oct 2026 | £626,000.00 | £626,000.00 | Reconciled |
| 28 Oct 2026 | £624,620.00 | £624,620.00 | Reconciled |
| 27 Oct 2026 | £623,850.00 | £623,850.00 | Reconciled |
| 26 Oct 2026 | £624,490.00 | £624,490.00 | Reconciled |
| 23 Oct 2026 | £622,480.00 | £622,480.00 | Reconciled |
| 22 Oct 2026 | £623,600.00 | £623,600.00 | Reconciled |
| 21 Oct 2026 | £622,670.00 | £622,670.00 | Reconciled |
| 20 Oct 2026 | £621,110.00 | £621,110.00 | Reconciled |
| 19 Oct 2026 | £621,920.00 | £621,920.00 | Reconciled |
| 16 Oct 2026 | £620,680.00 | £620,680.00 | Reconciled |
| 15 Oct 2026 | £621,660.00 | £621,660.00 | Reconciled |
See the actual workbook · real Excel sheets, rendered from the example file
Built from the same data and formulas as the worked-example workbook, for an invented firm. Every name and figure is invented.
About the Small payment or e-money institution that safeguards edition
Small payment institutions and small e-money institutions that have chosen to safeguard. CASS 15 applies to a small payment institution only if it voluntarily safeguards under regulation 23 of the Payment Services Regulations, and then it applies as if the firm were authorised. A small e-money institution that opts in is treated as an authorised e-money institution.
If your small firm has not chosen to safeguard under the Payment Services Regulations, CASS 15 does not apply to the payment services it provides, and this pack is not required. A small e-money institution must safeguard funds received for e-money.
A small firm that starts or stops safeguarding should tell the FCA (see the FCA page on safeguarding requirements in the user guide).
The FCA does not set a template for a safeguarding workbook. This pack is a practical structure built on CASS 15, CASS 10A, SUP 3A and SUP 16.14A, for payment and e-money firms only. See our payment services guidance.