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Final Accounts: What Killed Hartley’s? (Ratio Analysis) | Simulation | AQA A-Level Business (2026) | Unit 3.1.4

Level:
A-Level
Board:
AQA

Last updated 2 Jun 2026

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A compelling business autopsy that helps students use accounts as evidence, not just numbers.

Simulation link

Play the Final Accounts Simulation here

ABOUT THE SIMULATION

Students investigate the collapse of Hartley’s Home & Garden, a long-established British retailer. Newspapers, staff, the CEO and the board all offer different explanations, but students must use financial evidence to work out what really happened. The game links profit margins, liquidity, gearing, trends and non-financial context to business failure.

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