Provide a subscription ledger by cohort, the deferred revenue balance at each month end, bank statements matching those receipts, and a schedule of service costs still to be incurred. Pair them with the funds trail for your own capital: lawful origin and every transfer step, since a closing balance proves neither.
Match every claim to a traceable record
Contracts, invoices and merchant processor reports should reconcile to the deposits shown. If early gaps exist — a missing gift deed, an unlabelled transfer between your own accounts — they can usually be supplemented with further evidence rather than abandoned. Refund and cancellation terms in the subscriber agreement affect how much of that cash is genuinely the company's, so bring the actual template rather than a description of it.
Missing pages, an unexplained round-number deposit, or a transfer routed through a personal account will attract questions. Send the purchase agreement first, because it settles what the enterprise costs and whether the buyer is acquiring an operating business or a collection of assets that will need rebuilding. Ask for at least three years of financial statements and tax filings, current payroll showing how many employees the business supports, equipment lists with ownership or lease documents, the premises lease and its assignability, and any licences the operation needs.