5% Fees donated to charity
5% Fees donated to charity
DMP Accountants & Valuations specialises in valuing growth shares and share-based payment schemes under IFRS 2 and FRS 102. Our reports apply recognised valuation techniques - including Monte Carlo simulations, option-pricing models and market-based benchmarking; to produce defensible fair values that meet audit and regulatory standards.
Each valuation is tailored to the company’s capital structure and accounting framework, ensuring technical accuracy and compliance throughout.
We deliver independent valuations for share and option schemes, including:
While EMIs are about tax relief, our valuations are required under IFRS 2 and FRS 102; companies must recognise the fair value of share-based payments in their financial statements with the expense charge recognised over the vesting period.
Our valuations determine that fair value and support the related accounting entries, disclosures and audit evidence - ensuring your statements present a true and fair view as the associated fair value expense charge is recognised in the accounts over the vesting period.
We prepare the disclosure notes and supporting assumptions (granted/exercised, weighted averages, exercise price, expected volatility, dividend yield, risk-free rate, vesting expectations and restrictions) for IFRS 2/FRS 102 compliance.
We apply advanced methods to fit the award design and data available, typically:
We model vesting schedules, performance conditions, service conditions, leaver/forfeiture expectations, restrictions and group structures.
Where awards are granted at TopCo but employees sit in subsidiaries, we keep treatment consistent for separate and consolidated accounts.
Deliverables include a clear methodology narrative, working-paper schedules, expense recognition profile, sensitivities (if required & subject to our discretion) and an appendix structured for audit files.
We work with CFOs, finance directors, controllers, auditors and accounting teams in UK and international groups who require robust, audit-ready valuations.
These valuations aren’t just a tick-box for audit; they exist to quantify real value - aligning incentives, satisfying accounting standards and standing up to scrutiny.
For a tailored valuation quote, please contact us with your scheme details.
Our work combines audit-ready technical accuracy with cost-effective pricing, and we’re confident our rates remain among the most competitive in the UK.
Please reach us at contact@dmp-accountants.co.uk if you cannot find an answer to your question.
4 to 6 weeks, depending on data availability, scheme complexity and model type (e.g. Monte Carlo vs Black-Scholes).
Yes - we can deliver valuations on an accelerated basis where timelines are critical, such as for year-end reporting or audit deadlines. Urgent work is priced accordingly, though we always aim to provide cost-effective solutions. Feel free to contact us for a tailored quote. We have previously completed engagements within a 1 week deadline and have the ability to complete within 2-3 days if so required or sooner.
Grant details, share class structure, Articles of Association, recent share transactions, any performance or market-based conditions tied to the awards.
As well as the plan agreement, list of award holders, option agreements (signed exemplar agreements for each tranche issued).
Our reports are for financial reporting under IFRS 2 / FRS 102, not HMRC or EMI tax submissions (which require a separate valuation).
Yes - our reports are designed to be audit-ready, with a walkthrough report, assumptions and supporting schedules aligned to accounting standards.
We provide complete disclosure tables and expense recognition schedules, ready for inclusion in your statutory accounts.
UK accountants providing Accounting, tax, valuation and business advisory services with precision and integrity.
Serving clients online and in person across the UK & overseas from Wakefield, Leeds, Yorkshire and London.
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Registered in England and Wales - Company No. 15392114