Notes on finance,
tax and technology.
Practical guidance on accounting, VAT, corporation tax and cash flow — written for directors and finance leads of owner-managed businesses.
A month-end close checklist for small businesses
Closing the month in five working days is a process problem, not an accounting one. Here is the checklist we run for clients.
Building a 13-week cash flow forecast that people actually use
Thirteen weeks is long enough to see a problem coming and short enough to be accurate. The discipline is in the weekly update, not the model.
15 July 2026 · 7 minUK VAT registration: thresholds, timing and choosing a scheme
Registration is triggered by a rolling test, not your financial year. Missing it is one of the most common and expensive errors we see.
8 July 2026 · 7 minCorporation tax rates, associated companies and marginal relief
Between the lower and upper limits, every extra pound of profit is taxed at a higher marginal rate than the headline rate suggests.
2 July 2026 · 6 minManagement accounts vs statutory accounts: what each is for
One set of numbers runs your business. The other satisfies Companies House. Confusing them costs you decisions.
30 June 2026 · 5 minCapital allowances: what UK companies can actually claim
The difference between a repair and an improvement, or between plant and a building, is often worth more than the invoice itself.
11 June 2026 · 7 minSeven ways to improve working capital without borrowing
Most businesses are financing their customers. Fixing the cash conversion cycle is cheaper than any facility.
28 May 2026 · 6 minMaking Tax Digital for VAT: the errors HMRC actually finds
MTD did not change the VAT rules. It changed how visible your mistakes are.
19 May 2026 · 6 min