10% Fees donated to charity
10% Fees donated to charity
Share Based Payments (SBP's) | Purchase Price Allocations (PPA's) | Incremental Borrowing Rates (IBR's) | Corporate Finance
We deliver independent valuations for share and option schemes; including sweet equity, consultant options, management incentive plans and group‐level awards. These are separate from EMI / HMRC tax valuations.
While EMIs are about tax relief, our valuations are required for your financial statements under IFRS 2 or UK GAAP / FRS 102 with the fair value expense recognised in the accounts.
Who we typically work with:
CEOs, CFOs, finance directors and financial controllers, auditors, and accounting teams in UK and international companies who require robust, audit-ready valuations that withstand scrutiny.
Our Valuation Services Include:
When you buy a business, IFRS 3 or FRS 102 requires you to allocate the purchase price across the assets and liabilities acquired. This process, known as Purchase Price Allocation (PPA), determines goodwill and values the underlying assets, both tangible and intangible assets that make up the business.
A robust PPA highlights the real drivers of value in the acquisition, supports your deal rationale and ensures your financial statements and disclosures withstand audit review.
What we value and identify (just to list a few examples):
• Customer contracts, customer relationships and order backlogs
• Brands, trade names and trademarks
• Proprietary technology, software and platforms (using cost-to-recreate or relief-from-royalty methods)
• Workforce and know-how
• Non-compete agreements and other contractual rights
Our services include:
1. Valuation of tangible assets and liabilities at acquisition date
2. Determining appropriate discount rates and WACC to model future cashflows and assess the internal rate of return
3. Calculating goodwill as the balancing figure after allocating consideration to assets and liabilities, with advice on any negative goodwill
4. Preparing compliant disclosure notes for IFRS 3 or FRS 102
5. Delivering audit-ready reports with working papers, models and assumptions
When the interest rate implicit in a lease isn’t available, IFRS 16 and UK GAAP require you (the lessee) to use the incremental borrowing rate (IBR) to to discount future lease payments (measure lease liabilities).
Getting this right affects your reported lease liability, right-of-use asset value and the P&L impact.
We take the guesswork out of IBR calculations. By reviewing your borrowing profile, lease terms and current market data, we arrive at a rate your auditors can sign off with confidence.
Our services include:
We've now teamed up with a corporate finance specialist to deliver advisory and due diligence services to corporate and owner manager businesses ranging from deal sizes of £1 - £100m.
Our specialist partnership concludes the ability of business acquisitions, disposals, and restructurings, due diligence, MBO, MBI, BIMBO, Management buy in/ management buy out, Mergers, Demergers, Business Sales, Valuations, Fundraising, Private Equity, Bank Finance, Public Sector Grants, Corporate Strategy and AIM Listing.
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Registered in England and Wales – Company No. 15392114
Regulated by the ico: ZB756883
Regulated by HMRC