Q: How many rollup structures can I have?
A: You can have two rollup structures for your balance sheet and income statement but only one rollup structure for your cashflow statement.
A: You do not need to have a second rollup for your balance sheet and income statement.
A: You would only need a second rollup structure where you have a different structure for internal reporting (management accounts) and external reporting (annual financial statements) and mapping under each of these structures is different.