By Kishen Patel, BFP ACA · ICAEW Chartered Accountant · Consult EFC · April 2026 Why 80% of UK SMEs Fail to Sell: The Value Gap Explained Around 70 to 80 per cent of private company sales in the UK fail to complete. For smaller firms the odds are often worse. That sounds stark, but…
Shareholder Disputes & Buyouts Partner Buyout: How to Avoid Being Undervalued By Kishen Patel, BFP ACA · ICAEW Chartered Accountant, Consult EFC · Updated April 2026 · Valuation Insights Vault When a business partner wants to buy you out, the first number on the table can feel personal. It can also be wrong. That happens…
HMRC & EMI How Long Does EMI HMRC SAV Take? Kishen Patel, BFP ACA · ICAEW Chartered Accountant 5 April 2026 10 min read Most EMI HMRC SAV submissions come back within 2 to 6 weeks. Some return faster; others stretch to three months or more if HMRC raises questions or queues build. Knowing the…
Valuations Fair Business Valuation: What UK SME Owners Really Need to Know By Kishen Patel, BFP ACA · ICAEW Chartered Accountant · Updated March 2026 A fair business valuation is, in plain terms, the price a willing buyer and a willing seller might agree in a normal market, with neither side under pressure. For most…
Valuations Business Valuation Methods for UK SMEs: A Plain-English Guide By Kishen Patel, BFP ACA · ICAEW Chartered Accountant, Consult EFC · Updated April 2026 The three main business valuation methods for SMEs are asset-based, income-based, and market-based. Each looks at the same company from a different angle. Choosing the wrong one — or relying…
Valuations & Exit Planning Business Valuation Discounts: The Risks UK SME Owners Keep Missing KP Kishen Patel, BFP ACA ICAEW Chartered Accountant · Consult EFC · April 2026 · 9 min read Most owners focus on profit when they think about business valuation discounts. Buyers do not. They price risk as well as earnings. A…
Exit Planning Valuations Due Diligence By Kishen Patel, BFP ACA · ICAEW Chartered Accountant · March 2026 Normalised EBITDA vs Quality of Earnings in SME Sales: What UK Business Owners Must Know Before They Exit If you are preparing to sell your business, raise investment, or plan an exit in the next one to three…
Home › Valuation Insights › Minority Share Valuation Valuations & HMRC KP Kishen Patel, BFP ACA ICAEW Chartered Accountant · Founder, Consult EFC · June 2026 A minority shareholding sounds straightforward on paper. You own less than 50 per cent, so you own that slice of the company. In practice, minority share valuation is rarely…
By Kishen Patel, BFP ACA · ICAEW Chartered Accountant · Consult EFC Recurring Revenue and SME Business Valuation UK: What Buyers Pay For in 2026 Recurring revenue is income that returns each month, year, or contract term without starting from zero. For UK SME owners preparing to grow, raise funding, or exit well, it…
A working capital target is the normal level of short-term assets and liabilities a buyer expects to remain in a business at completion. If actual working capital falls below that target, the seller’s proceeds usually reduce pound for pound. The headline price is not always the money that ends up in your bank account. In…