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Leasing plays a vital role in business operations, helping companies secure the assets they need without ownership. However, lease accounting can get complicated when agreements contain more than just base rent, specifically, non-lease components. No…

Making the right decision between finance and operating leases is essential for businesses to manage finances effectively. These two lease types differ in their accounting treatment, financial implications and operational considerations. This guide b…

FRS 102 at a glance – the short version your finance team will actually read What it is: The UK’s financial reporting standard that defines how organisations prepare financial statements. Who it applies to: Private companies, non-profits and c…

Key takeaways Lease renewal is a strategic opportunity to optimise costs, reduce risk and align with long term business goals. Start negotiations 9 to 18 months early to maximise leverage, explore alternatives and avoid rushed decisions. Review exis…

Key takeaways The building safety golden thread is a legal requirement, creating a single, digital source of truth for higher-risk buildings. Lease data is critical because it defines safety responsibilities, access rights and repairing obligations …

Key takeaways Ballycastle named the biggest growing high street with 20% YoY footfall growth  Newcastle Quays is the top retail park at 10% growth  Victoria Shopping Centre in Southend had the largest footfall increase of all UK shopping centres at …

key takeaways Traditional lease abstraction processes can no longer keep up with growing portfolio complexity, leading to data gaps, risk exposure and missed financial opportunities. AI-powered contract intelligence improves accuracy, visibility and…

Key takeaways Finance lease accounting requires recognising both a right-of-use asset and a lease liability on the balance sheet. It reflects arrangements where the lessee assumes the risks and rewards of ownership. Lease payments are split into pri…