what is meant by 'rough cut accruals for dividends'?

Question

recently referred to in a set of accounts for a small company

Answer 1

'Rough cut' suggests that they have not decided / discovered the exact Dividend that was due to be paid, however they have put some money aside for it ...

Very odd - an 'accrual' normally indicates money that should already have been paid (in that accounting period) but for some reason did not get processed in time eg. the Invoices were received and cheques sent out but the payment did not get made until after the books on the bank account were closed ...