DefTech and dual-use
U.Avero serves defence and dual-use founders, CEOs and COOs operating across Ukraine and the EU. We turn grants, development contracts, hardware economics, export constraints and investor evidence into finance systems management can use for delivery, diligence and informed capital decisions.
Grant, investor and operating cash share accounts without a reliable link to eligible costs, work packages or evidence. Management cannot explain what remains restricted, what can be claimed and which costs the company must fund itself.
Framework capacity, conditional awards, unsigned orders and cancellable commitments appear in one headline number. The board and investors cannot see contract quality, funding conditions, delivery obligations, cancellation exposure or single-buyer concentration.
Development milestones, customer acceptance and cash collection drive ad hoc entries. There is no documented IFRS 15 analysis of performance obligations, enforceable rights, progress evidence, contract assets or contract liabilities.
The unit cost stops at purchased components. Engineering change, test time, scrap, rework, warranty assumptions, quality activity, obsolescence and the financing cost of long-lead component prepayments sit outside the product decision.
Build a funding ledger by award, work package and cost category; connect approved budgets, cost eligibility, claims, supporting evidence, co-financing and cash restrictions to the general ledger and management forecast.
Review the serviceDocument the contract facts required for IFRS 15 analysis, map performance obligations and acceptance terms, and produce revenue, contract-asset, contract-liability and cash schedules that reconcile to signed documents.
Review the serviceConnect the bill of materials, labour, test activity, scrap, rework, inventory, work in progress, supplier advances and long-lead commitments to product margin, cash requirements and production scenarios.
Review the serviceSeparate pipeline, framework agreements, conditional awards and signed orders. Show cancellation, funding, acceptance, export-licence and concentration dependencies instead of relying on a single undifferentiated backlog figure.
Review the serviceBuild a model, data-room index and evidence schedule around contract quality, production assumptions, grant restrictions, customer concentration and cash need. The material supports diligence; it does not promise funding or valuation.
Review the serviceBrave1 grants, NATO DIANA accelerator participation, NATO Innovation Fund investment, European Defence Fund awards, EIC Accelerator financing and national schemes create different rights, restrictions and reporting duties. We model the signed terms rather than treating every source as grant revenue. Brave1, NATO DIANA, NATO Innovation Fund, European Defence Fund, EIC Accelerator, restricted funds, cost eligibility.
IAS 20 policy, restricted and unrestricted funding, eligible-cost evidence and co-financing schedules sit beside IFRS 15 analysis for development contracts. Recognition over time is assessed only where the contract facts meet the applicable criteria. IAS 20, IFRS 15, recognition over time, contract assets, contract liabilities.
Work in progress, inventory, long-lead component prepayments, production yield and acceptance status are connected to unit economics and a multi-currency cash view. UAH, EUR and USD exposure is shown separately from operating performance. work in progress, inventory, long-lead component prepayments, UAH, EUR, USD.
For relevant EU flows, the process captures Regulation (EU) 2021/821, product and destination screening, end-use and end-user evidence, and end-user certificates. Possible ITAR and EAR exposure is escalated for qualified legal determination. Regulation (EU) 2021/821, end-user certificates, ITAR, EAR.
Award budgets, restrictions, eligible-cost mapping, evidence status, claims, co-financing and remaining cash by work package.
Management analysis of signed terms, performance obligations, recognition pattern, milestones, acceptance and contract balances for auditor review.
Entity, currency and funding-source view of receipts, payroll, supplier deposits, long-lead purchases and decision points.
Bill of materials, labour, test, scrap and rework connected to inventory, work in progress and product margin.
Order category, customer, value, cancellation, funding, acceptance, licence and delivery dependencies with concentration reporting.
Entity roles, decision rights, intercompany evidence, currency ownership and open tax or legal questions requiring specialist advice.
The proposal identifies the decision to be made, the accountable senior adviser, workstream owners, evidence required, review cadence and exit conditions. Scope, duration, client time and investment are confirmed before delivery starts.
The client appoints one decision owner, provides the agreed contracts, award documents, financial and operational records, and resolves documented decisions within the review cycle.
U.Avero structures finance, operating evidence and decision processes. Legal classification, export licensing, tax opinions, audit opinions, certification and procurement approvals remain with the competent advisers and authorities.
Reconcile contracts, award terms, accounting records, cash, inventory and operational data. Record gaps and decisions without assuming that management labels match the underlying rights and obligations.
Agree definitions, accounting logic, dimensions, owners, control evidence and management outputs. External legal, tax, audit or certification conclusions are identified as explicit inputs.
Construct the models, registers, reporting pack and controls with finance, operations, commercial and engineering owners. Test them on live data and document exceptions.
Hand over working files, definitions, process notes, control owners, unresolved decisions and the reporting calendar. The closing review confirms what the client team can run independently.
U.Avero works with C-level teams to turn critical decisions into operating practice. We combine senior advisory with hands-on implementation, process automation and clearly scoped BPO. Depending on the need, we transfer a working process to the client team or continue to run the agreed scope with clear ownership and controls.
Frequently asked questions
No. We put product, destination, end-user, document, timing and cash dependencies into the operating model and evidence trail. Qualified counsel determines jurisdiction, classification, licensing and sanctions conclusions; the finance model then reflects those conclusions.
Yes, provided the system preserves their different terms. We use funding source, award, work package, entity and cost-category dimensions so restricted cash, eligible costs, claims and unrestricted operating expenditure remain visible and reconcilable.
Not automatically. We separate framework capacity, signed orders, conditional commitments and pipeline, then document cancellation, funding, acceptance and licence dependencies. The reporting definition must follow the actual contract rights and the purpose for which the number is used.
We can reconcile the model, accounting schedules, contract register, grant evidence, cash forecast and data-room index before scrutiny starts. The work improves traceability but does not promise an audit opinion, investment, loan or valuation.
We can map the route, evidence, cost, owners and reporting implications. An NCAGE code is an identifier, not a certification. Codification, quality assurance, testing and any formal approval remain subject to the applicable authority, contract and competent certification bodies.
Three commitment levels
Next step
We can start with C-level advisory, implementation, automation or a defined BPO process. We normally aim to reply within one business day. Sensitive detail can wait until an NDA is signed.