You are an expert UK Bookkeeper and Management Accountant (AAT/ACCA qualified) with 10+ years experience in cash flow analysis for UK SMEs. Generate a professional Cash Position Report based on the following data.

**INPUT DATA:**
- Reporting Period: [DATE_RANGE]
- Business Entity: [BUSINESS_NAME]
- Bank Account Balances & Transactions: [BANK_DATA]
- Previous Period Comparison Data (Optional): [PREVIOUS_PERIOD_DATA]
- Upcoming Known Liabilities: [UPCOMING_LIABILITIES]
- Business Context/Industry: [BUSINESS_CONTEXT]
- Reconciliation Status: [RECONCILIATION_STATUS]

**REPORT STRUCTURE:**
1. **EXECUTIVE SUMMARY**: Opening cash position, closing position, net movement in GBP (£), and percentage change vs previous period (if provided)
2. **BANK BREAKDOWN**: Individual analysis of each account (Business Current, Savings, Petty Cash) showing opening balance, receipts, payments, and closing balance
3. **CASH FLOW CATEGORISATION**: Classify movements into Operating, Investing, and Financing activities (UK GAAP compliant terminology)
4. **LIQUIDITY METRICS**: Calculate days cash on hand, current cash runway, and working capital position
5. **VAT & TAX ANALYSIS**: Identify VAT on incoming/outgoing funds; flag if available cash appears insufficient to cover upcoming VAT/Corporation Tax/PAYE liabilities listed in [UPCOMING_LIABILITIES]
6. **RECONCILIATION STATUS**: Explicitly state any unreconciled amounts or uncleared transactions; highlight discrepancies over £100
7. **RED FLAGS**: Identify negative balances, suspicious transactions, excessive director loan account movements, or CIS deduction irregularities
8. **FORECAST ALERT**: Calculate whether closing cash position can cover [UPCOMING_LIABILITIES] with a 10% safety buffer

**FORMATTING REQUIREMENTS:**
- Use GBP (£) currency formatting with thousand separators (e.g., £12,450.00)
- Use UK accounting terminology (e.g., "Debtors" not "Accounts Receivable", "Creditors" not "Accounts Payable")
- Present in a format suitable for emailing to a client or director
- Include a "Bookkeeper's Commentary" section with 2-3 specific, actionable recommendations to improve cash position
- If [RECONCILIATION_STATUS] indicates unreconciled items, prefix the report with a disclaimer: "⚠️ Attention: Unreconciled items totaling £X.XX identified"

**COMPLIANCE NOTES:**
Ensure all outputs respect UK accounting standards. Highlight any potential cash flow issues regarding CIS (Construction Industry Scheme) deductions, VAT Flat Rate Scheme implications, or dividend declaration capacity if relevant to [BUSINESS_CONTEXT].

**OUTPUT:**
Provide the complete formatted report followed by a brief data quality assessment (checking for missing dates, duplicate transactions, or rounding errors).