On 10 December 2025 the UK Government laid The Companies (Accounts and Reports) (Amendment and Transitional Provision) Regulations 2024, which will take effect on 6 April 2025.
On 27 March 2024, the Financial Reporting Council issued amendments to FRS 100 – 105 (known as GAAP, or Generally Accepted Accounting Practice), a suite of accounting standards applicable in the UK and Ireland. These are used by an estimated 3.4 million businesses in preparing their financial statements.
Discover our H2 2025 outlook, H1 2025 highlights and key market M&A and financing trends.
How skills-based hiring is reshaping talent acquisition across Ireland.
Business rates pressure on NI hospitality and why turnover no longer reflects capacity to pay.
Insights on Northern Ireland’s 2026 M&A landscape and succession trends.
Charities SORP update: FRS 102 changes, tiered reporting, impact and sustainability requirements.
UK Budget promises growth, but OBR forecasts weak productivity and limited impact. Tax drag and income squeeze remain key challenges.
Explore Budget 2025: cautious fiscal policy, tax threshold freezes, EV charges, business relief updates, and Northern Ireland funding.
Is Rachel Reeves the ‘unlucky general’? A sharp look at the UK Budget, market pressures, and the Chancellor’s economic challenge.
Business owners are rethinking succession, tax planning, and relocation as UK tax reforms reshape strategy ahead of the 26 November Budget.
Major FRS 102 lease changes for Irish & UK entities—learn how on-balance sheet rules affect your business before 2026.
Explore key FRS 102 changes: revenue, leases, disclosures and more. Get expert insights and practical guidance for UK and Irish financial reporting.
Explore key changes to FRS 102 Section 23, including the new five-step revenue model and its impact on financial reporting in Ireland and the UK.
Discover how psychological safety boosts team performance, trust, and innovation—essential for leaders navigating change and building resilient cultures.
Discover why demand for business valuations is rising, from tax reforms to succession planning and EOTs, and how they shape future business decisions.
Now that the 2025/26 tax year is underway, look ahead to the various end-of-year employer reporting obligations your business may be required to comply with.
Discover how small businesses can use CSR to boost reputation, build trust, attract talent and make a real impact in their local community.
HR must lead ethical, strategic AI adoption—protecting entry-level roles, ensuring fairness, and building a future-ready, human-centred workforce.