FRS 102 lease accounting: what implementing the changes actually involved There are plenty of articles in the ether about the changes to lease accounting under FRS 102. Much of it explains the technical requirements: recognising right-of-use assets and lease liabilities, replacing rental charges with depreciation and interest, and preparing the necessary disclosures. Having recently supported a client through early adoption for the year ended 31 December 2025, I wanted to sha

Running a business means making decisions all the live long day – How do we stay competitive? Can we afford another hire? Should we invest in new technologies? Is that new contract profitable? Why are we seeing an increase in sales and a reduction in the bank balance? Yes, yes - You might have good accountant – someone keeping the books in order and ensuring that your tax and filings are compliant. Even still, you might find yourself wishing you had someone to sit down with,

By Stephanie Morris (PitchLab Sales Consultancy) & Kellie Thorne (Insight FD) One of the longest-running relationship dramas in business is the one between Sales and Finance teams. We can hear the EastEnders DUM DUM DUM as we type! At times, Sales thinks Finance kills momentum, and Finance thinks Sales gives discounts away like they're handing out flyers outside a nightclub. Meanwhile, somewhere in the middle sits the Leadership Team, wondering why revenue is growing while p