Balance sheet issue

Hi all I am working on financial models for a business which has several locations. My problem is while P&L and Cash flow works well my balance sheet doesn’t balance. I have look and look at it but I can’t find the reason why. I am not including shareholders value as that sits on head office level so neither of sites have capital. Ther variance is different each month so I don’t think it’s that. I might be missing something in balance sheet but not sure what. Any advise would be appreciated ! Marta

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