UK Adjusting event after the reporting period

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Dealer inputted a deal incorrectly before month end. Dealer cancelled the deal as soon as discovered but just missed month end cut off. This resulted in a gross up of cash vs intragroup borrowing as at month end reporting date (reporting date 30 Jun 18). Cash was in the bank account as at month end date but returned off the back of the deal being cancelled. Is it considered an adjusting event after the reporting period (error in the financials as at 30 Jun 18)? Would the adjusting entries to the financial reports be CR cash and DR intragroup borrowing to remove the gross up as at reporting date 30 Jun 18? Understand there would then be a break to bank statement but this is timing. In my mind the cash was not requested and the financial position not the intention of the business, it was due to human error so inclined to adjust. Without an adjustment this will mis-represent regulatory ratios, risk weighted assets etc. Any thoughts welcome.
 

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