JME Contadores — deliverable status¶

Drafted 2026-05-08 from Casa Moksha M365 mail mining (CM tenant, all threads with [email protected] and Portilla @portilla.com.mx since the engagement began). Cross-referenced with files already in source-data/jme/.

The original parallel-mining-sessions.md Topic 3 brief asked: "what monthly deliverables actually exist." The mail evidence is unambiguous: JME does not operate on a monthly close cadence. They produce discrete, event-driven deliverables (back-tax projects, year-end SAT package, transformation balance sheet, RNIE form) — not month-end TBs + GLs + P&Ls + CFDI exports. The repo's prior framing in todo/remaining-work-summary.md ("the single biggest unblock — JME Contadores monthly deliverable") was anchored to a cadence that does not exist. This doc replaces that framing with the actual one.

JME contact¶

Firm: JME Contadores (parent / corporate name on books: Grupo Consultor Jua… — appears as account 201-001-029 in RHG's TB with a 99,815 MXN year-end-2025 unpaid balance per source-data/jme/2026-05-08/).
Engagement principal: Lic. Giovanni Díaz Durán, Cédula Profesional 9781784. Email [email protected]. Communicates in English/Spanish (Spanish for Portilla; English for Austin/Alex).
Engagement origin: 2024-10-08 — Alex Snider's first email to Giovanni, intro received via Iván Guerrero of Portilla, Ruy-Díaz y Aguilar. Pre-JME, RHG's books were maintained by Mérida-based accountants Alex couldn't reach (the Cindy-era setup).
Bank for fees: Banregio through Dec 2025; Hey Banco from Feb 2026 (internal firm change). ~7,540 MXN/month recurring.
Software: CONTPAQ i (per the SAT-format chart of accounts — 101 cash / 102 banks / 113 IVA / 151 land / 168 maq y eq / 200/201 suppliers / 205 acreedores / 216 retenciones / 301 capital / 400/401 ingresos / 600/601 gastos).

Operating cadence — NOT monthly¶

JME's outputs cluster around three event types, not month-end:

SAT-deadline-driven monthly provisional filings — JME files monthly provisional ISR declarations ("declaración mensual") on schedule (all 12 months of 2025 filed "PRESENTADA CON PAGO EN CERO" per source-data/jme/2026-04-29/declaracion-anual-renfroe.pdf). These are SAT compliance acts, not customer-facing deliverables — nothing material is sent to Austin/Alex when JME files them.
Project deliverables — discrete packages tied to a project: 2023→May 2025 back-tax catchup (Jul 2025), Acreedor reclassification + amended 2023/2024 FS (Sep–Dec 2025), RNIE registration form (Oct 2025), SA→SR transformation balance sheet + creditor list (Feb 2026), signed multi-year FS bundle (Mar 2026), 2025 annual SAT return + working files (Mar 2026).
Year-end annual package — the 2025-04-29 source-data/jme/2026-04-29/ set is the canonical example: TB + P&L + BS + SAT annual return + IVA workpaper + taxes-payable + comparative 2025-vs-2024 XLSX. This is a YEAR-END product (filed for the SAT March 31 deadline), not a monthly.

The implication: a "sample monthly packet" (TB + GL + IS + CFDI summary + ISR detail + payroll detail) does not exist as a JME artifact. Asking for one would be asking JME to produce something they don't currently produce. The right ask is either (a) monthly trial balances on demand (one-shot, JME can extract from CONTPAQ i), or (b) subsidiary ledger detail for specific accounts (already in todo/jme-questions-2026-04-29.md §8), neither of which is the same as a structured monthly close package.

Email-traceable deliverables — chronological¶

All entries verified via M365 Graph search of CM tenant (mailbox [email protected], on which Austin and Alex have been copied throughout). Subject + sender + date + payload as visible from the mail (attachments not yet downloaded — see "Items not yet in repo" below).

2024-10-08 → 2024-10-17 — Engagement intake (no FS yet)¶

Subject: Consulta Contable. Alex initiates contact via Iván Guerrero referral; JME's Giovanni replies acknowledging WhatsApp follow-up to set a call. No financial deliverable; engagement scope not yet defined.

2025-07-24 — INITIAL multi-year deliverable (back-tax catchup)¶

Subject: Financial and Tax Information from 2023 to May 2025. Sender: cpgdiaz. To: Alex; cc: Austin. Has attachments.
Body summary: "the financial and tax information for the fiscal years 2023 through May 2025… capital structure… separate breakdown detailing how it was assembled, along with a transaction list of payments sent to Austin's accounting account, which may be reimbursed once the company begins generating profits… Excel documents, you will find the taxes that RHG is required to pay…"
Status: Attachments NOT yet copied into the repo (the 2026-04-29 packet is the year-end 2025 working files, not this earlier 2023→May 2025 backfill set). Worth pulling — it likely contains the Jan–May 2025 detail that's currently only visible as YTD totals in the Dec 2025 TB.

2025-08-20 → 2025-08-23 — Back-tax confirmation thread¶

Subject: Re: Financial and Tax Information from 2023 to May 2025.
Substance:
JME confirms back-tax bill = 13,391 MXN total for 2023–2025, plus surcharges/adjustments. Composed of retained ISR (1.25–10%) on contractor invoices — i.e., the customer-side retention of ISR on honorarios, not income tax (which is zero because RHG ran losses each year).
JME confirms the Acreedor / "paid by owner/shareholder" framing is correct: those expenses were treated as partner contributions, reimbursable to Austin once the company is profitable.
JME recommends waiting to actually reimburse Austin until the SAT compliance certificate reflects positive status (i.e. all pending filings and back-tax payments completed).
Future invoice for the back-tax cleanup work pending — JME will send "once I have delivered the tax payment receipts, so that the delivery of the updated accounting records may be considered final."
JME asks for June and July 2025 bank statements to file all pending obligations going forward.
Status: Significant — answers Q5 (stockholder loan documentation) in todo/jme-questions-2026-04-29.md: there is no formal promissory note; the Acreedor balance is treated as informal partner contributions, reimbursable at JME's discretion when compliance is clean. See "Mapping to open JME questions" below.

2025-09-10 — Approval Request: capital structure changes¶

Subject: Approval Request Regarding Legal Comments on Financial Statements. Sender: cpgdiaz. To: Austin; cc: Alex.
Trigger: Portilla's Luis Reyes + Víctor Morales (Sep 9 email) flagged 3 issues with the 2023 + 2024 financial statements:
(1) Capital Structure on BS: separate Capital from Future Capital Increases. JME notes the TB already has the breakdown; the change is presentation-only on the BS. JME ready to amend if Austin approves.
(2) Capital Amount as of 2023: Portilla wants 50,000 MXN; JME notes only 20,000 was actually deposited as of Dec 2023 (the remaining 30,000 was deposited in 2024 within the 1-year window per Article 264 LGSM). JME's position: only valid adjustment is to record Austin as Debtor for 30,000 MXN — but JME does NOT recommend this since no actual deposit happened on time. Austin has authority to override.
(3) Acreedor reclassification: Portilla wants the "additional payables to Austin" reclassified from "Future Capital Increases" to a Liability of the company toward Austin (per NIF). Balance at this snapshot: 157,986.62 MXN. JME ready to make the change; just needs Austin's approval.
Significance: This is the FIRST mention of formalizing the Acreedor balance as a Liability. By Dec 2025 (per the 2025 TB) the balance had grown to 6,018,499 MXN — Austin/JME presumably approved Portilla's request and JME has been booking incremental Austin contributions to the Acreedor account ever since.
Status: No copy of JME's Excel/PDF amendments in the repo from this date — the Sep 2025 amendments are subsumed into the Dec 2025 → Mar 2026 signed multi-year FS bundle that arrived later.

2025-10-23 → 2025-10-31 — RNIE registration form¶

Subject: registration process RNIE (RHG). (RFH tenant)
Substance: Portilla notifies that the RNIE (Registro Nacional de Inversiones Extranjeras / Foreign Investment Registry) portal has opened. JME completes a Portilla-supplied form with company corporate + financial info; Alex then uses it as a guide to fill in the RNIE portal fields. JME apologizes for late delivery (was sick).
Significance: Not a financial deliverable. Confirms the Dec 15, 2025 wire memoed "RNIE FINES AND CINDY PAYO" had a real RNIE-fines component (RNIE = Registro Nacional de Inversiones Extranjeras — the Mexican Foreign Investment Registry, with real fines for late filings). The "CINDY PAYO" portion of the same memo was previously inferred as a Cindy separation payout — that inference was wrong (Austin direct 2026-05-09: no payout to Cindy). What "PAYO" actually refers to is unresolved. Not in source-data/.

2025-12-11 — Amended 2023 + 2024 FS confirmation¶

Subject: Re: Return of RHG Shares - Formal timestamp. Sender: cpgdiaz. Has attachments.
Body: "the requested modifications concerning the financial statements and the annual tax for the years 2023 and 2024 have been completed."
Significance: This implements the Sep 2025 capital-structure changes. The amended 2023 + 2024 FS subsume the original 2023 + 2024 FS. The 2026-05-08 signed multi-year package (source-data/jme/2026-05-08/edos-financieros-2023-2025-firmados.pdf) is the formally-signed version of these amended statements (signed 11-Mar-2026, but body content reflects the Dec 2025 amendments).
Attachments status: Likely redundant with the Mar-11 signed package; not separately copied to repo. Confirm if reviewing.

2026-02-18 — Transformation-date balance sheet + creditor list¶

Subject: Re: Return of RHG Shares - Formal timestamp. Sender: cpgdiaz. Has attachments.
Body: "Please find the requested information attached." (terse).
Trigger: Portilla's Luis Reyes (Feb 9): for the SA → S. de R.L. transformation, "we will require support from @cpgdiaz to prepare (a) the Company's current balance sheet, which must be uploaded to the PSM, and (b) a list of the Company's current creditors and the corresponding amounts. This information is necessary to ensure that the transformation becomes effective upon registration with the Public Registry of Commerce, without triggering the statutory three-month waiting period for potential creditor objections."
Significance: Distinct deliverable from year-end Dec 2025 BS — the transformation-date BS (a snapshot as of the meeting date in early 2026, not Dec 31 2025). Plus a creditor list. These exist in email but are NOT in the repo.

2026-03-03 — Financial statements in Spanish¶

Subject: Re: Return of RHG Shares - Formal timestamp. Sender: cpgdiaz. Has attachments.
Body: "Please find attached the financial statements in Spanish."
Trigger: Portilla noted the transformation balance sheet must be in Spanish and signed by Austin in wet ink ("for purposes of the transformation process in Mexico, it must be prepared in Spanish and duly signed by Austin"). This delivers the Spanish version.
Significance: Likely earlier draft of what becomes the Mar-11 signed bundle. Not in repo separately.

2026-03-11 — Signed multi-year FS bundle (THE big one)¶

Subject: Re: Return of RHG Shares - Formal timestamp. Sender: cpgdiaz. Has attachments.
Body: "Please find attached the requested documents."
Trigger: Portilla's Luis Reyes (Mar 4) requested:
JME-signed final version of the four statutory FS for 2023, 2024, and 2025 (each year separately).
Translated 2025 trial balance.
Balance sheet as of date of transformation resolution (March 2026), to be wet-ink-signed by Austin and uploaded to PSM.
Significance: This is the source of source-data/jme/2026-05-08/edos-financieros-2023-2025-firmados.pdf (PDF date stamp 11/Mar/2026 15:28 MDT — matches send time of 2026-03-11 21:25 UTC, which is 2026-03-11 15:25 MDT = same send moment, modulo 3 minutes for the scan-and-attach). Austin uploaded this PDF to the repo on 2026-05-08 from the Synology drop. Whether the translated 2025 trial balance and the transformation-date March 2026 BS were separate attachments alongside this PDF or delivered later is unclear — they are NOT in the repo.

2026-03-25 — Promised February 2026 financials (not yet delivered)¶

Subject: Re: Return of RHG Shares - Formal timestamp. Sender: cpgdiaz. No attachments.
Body: "I will forward the February financial statements to you later this week or early next week. Please accept my apologies for the delayed response; March and April are exceptionally busy months for us due to the annual tax filing season."
Significance: OUTSTANDING. No JME emails on either tenant between 2026-03-25 and 2026-05-08. The promised Feb 2026 financials are now ~6 weeks overdue. Likely caused by the SAT annual filing season Giovanni mentioned. Surface to Austin as a follow-up ask.

Synology-routed deliverables (no email trace)¶

The repo's source-data/jme/2026-04-29/ packet (TB Dec 2025, P&L 2025, BS Dec 2025, SAT annual return, IVA workpaper, taxes-payable, comparative 2025-vs-2024 XLSX) was uploaded to the Synology proxmox NFS share by Austin and pulled into the repo on 2026-04-29. No email copy was found on either tenant for the period 2026-03-26 → 2026-05-08. Two possibilities: 1. JME delivered these files outside email (WhatsApp, Synology drop directly, in-person handoff). 2. JME emailed them to a different address Austin doesn't have on the M365 tenants surveyed (e.g., to Alex's old gmail or to Chuck Murphy at [email protected]).

The 2026-04-29 packet's existence is consistent with JME having finalized the 2025 SAT annual return on March 22, 2026 and then delivered the supporting working files to Austin at some point between March 22 and April 29.

Per-period coverage matrix¶

What's actually in the repo for each fiscal period:

Period	TB	P&L	BS	IVA wkpaper	SAT return	Source
2023 (full year)	✅	✅	✅	—	— (annual was filed earlier)	`2026-05-08/edos-financieros…firmados.pdf` (signed 11-Mar-2026)
2024 (full year)	✅	✅	✅	—	—	`2026-05-08/…firmados.pdf` (signed 11-Mar-2026, post Sep-2025 amendment)
2025 Jan–May	⚠️ partial — only IVA detail	⚠️ embedded in YTD only	—	✅ Jan–May	—	`2026-04-29/PT_RENFROE_IMPUESTOS-2025.xlsx` IVA sheet, RETENCIONES sheet
2025 Jun–Dec	❌ Jun–Nov gap	❌	❌	❌ ROWS BLANK Jun–Dec	—	(gap — see below)
2025 Dec only	✅ Dec movement column	✅ Dec only column	✅ Dec 31 2025 BS	—	—	`2026-04-29/trial-balance-2025.pdf`, `profit-and-loss-2025.pdf`
2025 (full year YTD)	✅ Dec YTD column = full year	✅ YTD column	✅ at Dec 31 2025	—	✅ filed 22-Mar-2026	`2026-04-29/declaracion-anual-renfroe.pdf` operation #260000680807
2026 Jan	❌	❌	❌	❌	n/a	not delivered
2026 Feb	❌	❌	❌	❌	n/a	promised 2026-03-25, ~6 weeks overdue
2026 Mar	❌	❌	❌	❌	n/a	not delivered
2026 Apr	❌	❌	❌	❌	n/a	not delivered

The gap that matters most: June–November 2025 monthly TBs. The todo/jme-questions-2026-04-29.md §8 records request asks for these ("Monthly trial balances for Jan–Nov 2025 (we have December)"); JME's mail thread does not contain a delivery of these months individually. JME may not have monthly closes for them either — the Dec 2025 TB's "InitialBalances" column reflects Nov 30 2025 = the start of the Dec movement, but earlier months may be a CONTPAQ i extract on demand rather than a closed-month artifact.

Items not yet in repo but emailed¶

Worth surfacing to Austin to check Synology / Outlook attachments and upload to source-data/jme/<date>/:

2025-07-24 attachments — the original "Financial and Tax Information from 2023 to May 2025" Excel + transaction list to Austin's accounting account. The transaction list is the most granular Acreedor-side source document we'd have for that 2023–May 2025 window. Excel taxes-to-pay would explain the 13,391 MXN back-tax breakdown by month/concept.
2025-12-11 attachments — amended 2023 + 2024 FS + amended annual taxes. Likely subsumed into the 2026-03-11 signed bundle that's already in the repo, but the unsigned earlier draft might contain working notes or comparison columns the signed scan does not.
2026-02-18 attachments — transformation-date balance sheet (early Feb 2026) + RHG creditor list. Distinct from year-end Dec 2025 BS; useful for the SA→SR transformation paperwork timeline.
2026-03-03 attachments — Spanish-language FS draft (probably superseded by 2026-03-11 signed version, but could be useful if the 2026-03-11 scan loses any detail).
2026-03-11 attachments other than the signed bundle — Luis Reyes' Mar-4 ask covered three items:
Signed FS bundle ✅ in repo
Translated 2025 trial balance ⚠️ unclear if delivered
Transformation-date Mar 2026 balance sheet (wet-ink signed by Austin) ⚠️ unclear if delivered The latter two should be checked.

Mapping to open JME questions (`todo/jme-questions-2026-04-29.md`)¶

Quick read on which questions in the email draft now have at least partial answers in the mail thread, vs. genuinely awaiting JME:

Question	Status from mail evidence
§1.1 RHG vs. Casa Moksha framing	NOT addressed in any JME email. The framing question is genuinely open with JME.
§1.2–1.5 CFDI / IVA / SAT exposure	NOT addressed. JME has not opined on switching to CFDI issuance or worst-case retroactive exposure.
§1B.16 2024 96,590 MXN revenue line	NOT addressed.
§1B.17 When did Casa Moksha "start operating"	NOT addressed.
§1B.18 Solar placed-in-service date	NOT addressed.
§2 IVA Jun–Dec 2025 workpaper	NOT addressed.
§3 Construcciones / capex detail	NOT addressed.
§4 Payroll / IMSS / contractor classification	Partially addressed: JME's 2025-08-23 confirmation that retained ISR (1.25–10%) on contractor honorarios is the only ISR being withheld (= 13,391 MXN over 2023–2025) implies most contractor relationships are honoraria-based. But JME has not directly opined on IMSS reclassification risk for Miroslava et al. Open.
§5 Stockholder loan / Acreedor	Substantially addressed: Per 2025-08-23 + 2025-09-10, no formal promissory note exists. The original framing was "Future Capital Increases"; per Portilla's NIF-compliance ask (Sep 9, 2025), the balance was reclassified to "Liability of company toward Austin" effective the 2024–2025 amended FS. JME treats the Acreedor as an informal Acreedor diversos balance, reimbursable when the SAT compliance certificate is positive. Cleanup A (paper as loan) is the implicit working framing. JME has NOT addressed the SA→SR conversion's effect on this account specifically.
§6 Cindy cap-table removal mechanics	Out of JME's lane — Portilla owns the legal mechanics. JME's only role is recording the result on the books once the legal change registers.
§7 Customer advances 2024 → 2025	NOT addressed.
§7B NOL through SA→SR conversion	NOT addressed.
§8 Records request	NOT delivered. The COA export, Jan–Nov 2025 monthly TBs, and subsidiary ledgers for 168/205/102/201/601 remain pending.

So roughly §5 is fully or substantially answered (Cleanup A is implicitly already in flight), §4 is partly answered, and the rest of the questions are genuinely open. The email draft is correctly scoped to ask the questions JME has not yet weighed in on. The §5 questions can probably be slimmed in a revised draft to acknowledge what JME has already said and just ask the remaining piece (SA→SR effect on the Acreedor).

Recommended actions (for Austin and the next session)¶

Immediate (Austin): 1. Follow up with Giovanni on the promised Feb 2026 financials. ~6 weeks overdue per his 2026-03-25 commitment. Best framing: "Hi Giovanni, hope SAT season went smoothly. Following up on the February financials you mentioned forwarding the week of Mar 25-29 — could you send those when you have a moment? No rush, but want to make sure they didn't fall through." Bundling with the bigger §1 framing email is fine; this is a one-line addendum. 2. Check Outlook ([email protected] or [email protected]) for the 2025-07-24, 2025-12-11, 2026-02-18, 2026-03-03, and 2026-03-11 email attachments and decide whether to drop them into the Synology JME folder for ingest. 3. Send the existing todo/jme-questions-2026-04-29.md email draft. With the Feb-financials follow-up appended. The §5-Acreedor section can be slimmed since JME has already substantively answered (no promissory note, treated as Acreedor diversos, reimburse when compliance is positive).

Next session (Claude): 4. Once Austin has uploaded any of the missing attachments to source-data/jme/<date>/, parse them and update accounting/jme-deliverable-status.md (this doc), accounting/jme-moksha-opening-balance-recon-2026-04-29.md, and accounting/casa-moksha-capex-inventory.md as appropriate. 5. Once JME's Feb 2026 packet (or any subsequent monthly TB) lands, start Step 4 of the JME workflow in todo/remaining-work-summary.md ("Validate Casa Moksha intercompany mockup against actuals") for the months we have. Note: the Step-4 work is still gated on the §1 intercompany framing decision, not on a monthly close per se — see source-data/jme/2026-04-29/README.md Finding 1.

What this doc REPLACES in the repo's framing¶

The phrase "JME monthly deliverable" appears in: - todo/remaining-work-summary.md (top-of-doc, section "The single biggest unblock — JME Contadores monthly deliverable") - context/discovery-summary.md §8 ("Sample monthly JME deliverable — to understand how RHG's books are currently structured") - accounting/moksha-rollup-plan.md Phase 3 (mentions "post-JME-deliverable review")

These should be softened in their next edit pass, replacing "monthly deliverable" with "next JME packet" or "ongoing JME ledger detail" to avoid implying a recurring cadence that does not exist. The 2026-04-29 + 2026-05-08 packets ARE JME's full-year and multi-year deliverables; they are not a sample of a recurring monthly artifact.

Concretely: the 8-step JME workflow in todo/remaining-work-summary.md is correctly written — it does not require monthly cadence; it just requires the data to be in repo. What's gated is Step 4 (intercompany mockup validation), and that's gated on the §1 framing decision (intercompany services agreement vs. RHG-as-landholder), not on monthly closes.