Financial Finesse for Queenagers: Business Owners

Changes under FRS 102

The upcoming changes to the FRS 102 accounting standard could have a significant impact on your business.

From January 2026, the way that businesses account for leases and revenue is changing, aligning more closely with international standards. We’re here to help you cut through the complexity.

Watch this summary from Katherine Rose and Aron Kleiman, senior experts in our Audit team, for an overview of what’s changing. There are two follow-up videos shedding light on the details, with practical tips on getting your business ready.

Tax when selling your business

Selling your business isn’t just a major life event: it’s a major wealth event.

Considering tax – before, during and after the deal – will ensure the best outcome for you, your business and your buyer.

In our video series, Tax Partner Emma Brown and Private Client Partner Susie Mullin are your guides to all things tax in relation to entrepreneurs selling their businesses.

This is their intro video. Watch all of the four-part series using the link below.

Paying yourself right: smarter strategies for owner-managed businesses

Following the National Insurance changes in April 2025, it’s worth revisiting the basis of remuneration planning – how business owners pay themselves and extract the income from their company.

Check if the position has changed and tax savings can now be achieved.

Watch our explainer video with tax specialists Anne Eager and Stephen Baker, and use the link below to learn about our remuneration planning service.