Use the effective agreement and explain the change with supporting records.
Reconcile the transaction history
Keep the earlier agreement where it explains payments or historical ownership, but label it clearly. Confirm effective dates, voting rights and each person’s actual interest. An obsolete agreement should not be presented as current because it shows a more convenient percentage.
Signed supplier quotes and purchase orders, the lease or letter of intent, incorporation and ownership records, licence applications, insurance binders, business bank statements, and receipts for equipment already bought. Alongside the funding trail, collect what shows the enterprise is real and operating: tax returns, financial statements, the lease or premises arrangement, licences, payroll records, supplier and customer contracts, and an asset schedule. Assemble the closure and reopening dates with their cause, lease or licence documents covering the gap, bank records showing continued outflows, supplier and landlord correspondence, and any regulator authorization to resume. Bank statements tracing the closing funds from the buyer's savings or a personally secured loan, the executed purchase agreement, proof of payment to the seller, and the corporate records showing the shares issued to the buyer. Gather sale, inheritance or acquisition records, closing statements, bank transfers, currency conversions, escrow terms, formation papers, capitalization, ownership, contracts, premises, purchases, and a credible operating plan.