The whole chain: how the fleet and yard were acquired and paid for, the financial history of the business, the sale agreement, the closing statement, the bank records moving the proceeds, and the tax filings that support all of it. The requirement runs to the origin of the wealth, not merely to the sale.
Trace the wealth, not just the cheque
The commonest misunderstanding is that a clean sale of a business answers the source of funds question. It answers only the last step. Adjudicators want the path from origin: how the business was started or acquired, how it was financed, that it operated lawfully and paid its taxes, what it was sold for, to whom, and how the proceeds moved.
For a haulage operation that means corporate records, financial statements across several years, vehicle titles and their disposal, the purchase and sale agreement, the closing statement, and the personal and corporate tax filings that reconcile with all of it. Where any part of the original capital came from a mortgage, an inheritance or a family loan, that element needs the same treatment separately. Documents in another language need certified translations.
The file is large, and building it takes months, which is a reason to begin it before choosing a project rather than after.