The Business Bulletin Issue #5 - Focus On Finance

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The

Business Bulletin By business owners, for business owners

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Issue #5

Focus on… Finance Spotlight on James Blacklaws

PLUS Tax planning in its simplest form Navigating the hardening insurance market Sponsored by

Why should you have a bookkeeper? Reducing costs in your business


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The Business Bulletin

A magazine that works for everyone Paul Green Founder & Chief Editor

Welcome to the fifth edition of The Business Bulletin. Hopefully you will enjoy this edition which focuses on finance. Published every four weeks, it will cycle through the following themes: ■ Finance ■ Sales & Marketing ■ Operations & Resources ■ Strategy & Personal Development It will bring together a collection of articles aimed at any small business owner who doesn’t have all the answers and is open to some thoughts and advice from some of the leading experts in their fields. So what makes this different to any other publication? I’m glad you asked! For the reader – no more advertorials. All the featured articles have been chosen for their valuable content, not because the author has paid to be published or taken out an advert to get their slot! For the contributor – you can submit articles for inclusion without having to pay for the privilege or having to advertise. If your article is deemed suitable based on its merits – that it is

All the articles featured in this magazine have been chosen because of their valuable content

relevant, good and engaging content and not promotional of your business, then it will be published. For the advertiser – if a publication is more engaging due to the content, then it is more likely your adverts with be noticed. The number of full-page and half-page ads is limited for each edition and there will be a limit on the number of advertisers from a given industry sector. This means your advertisement is more likely to stand out from the crowd and not be lost in a sea of competitors. Your feedback and thoughts on this magazine are welcome – let us know your experience. Thanks,

Join in! Contact us to contribute an article or place an advert for future editions contribute@business-bulletin.co.uk

Design & Layout: Pixooma Ltd. Proof-reading: James Tarry © Copyright 2021 The Business Bulletin. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means electronic, mechanic, photocopying, recording or otherwise without prior permission of the editor or the author of the article. Disclaimer – no responsibility can be accepted for any actions that you take as a result of the content provided in this magazine. There is no guarantee that implementing any of the advice contained in the articles will definitely ensure your business success or have a positive impact. They are presented as information based on the experience of the authors working with many different types of businesses in their field of expertise and are provided as a choice for you to consider if they will be useful for your business.

Issue 5 – Finance | 3


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The Business Bulletin

Contents This edition focuses on finance and brings together a wide range of topics with a selection of quality articles from leading experts in their field.

Why should you have a bookkeeper? Wendy Tate

6

The impact the Government loan 9 schemes will have on business finance James Blacklaws What the hell are balance sheets and profit and loss accounts? Ruth Chettle

12

How do I work out my break even point? And does it even matter? Nishi Patel

15

The tortoise versus the hare! Peter Douglas

18

Reducing costs in your business Martin Wallis

20

Tax planning in its simplest form Roger Eddowes

24

Essential tips for credit control Paul Marks

Spotlight on‌

27

30

James Blacklaws

Navigating the hardening insurance market Heather Coupland

36

Give yourself a financial MOT Neil Wattam

40

Ask the experts

43

SME Survey

45

Issue 5 – Finance | 5


The Business Bulletin

Why should you have a bookkeeper? Over the years I have spoken to a great many business owners; some of which don’t have a bookkeeper preferring instead to do their own books. Each have their own personal reasons for this, all of which I can empathise with. I thought I would share with you some of those concerns I have heard and dispel a few of the myths.

If I do my own books, I will be close to my cashflow

otherwise be overlooked: for example,

is something the business owner needs

that direct debit that is going out of

to overcome; especially if the business

Of course, as a business owner, you

the bank each month for software

is a limited company. As a business

you stopped using some time ago.

owner you simply cannot maximize the

I have personally come across a

value in your business without a small

business paying in excess of £300 per

team of trusted advisors.

want to feel close to what is going on in your business. This is completely understandable – more than that, it’s imperative if you are to make timely decisions to ensure your business moves in the right direction. Does this mean you have to do the nittygritty of the bookkeeping yourself? I don’t think so. With a competent bookkeeper dealing with the day to day stuff, you, as the business owner, can get on with running the business.

month for Sage software and support a good 12 months after moving to Xero, costing the company £3,600. The saving when this was cancelled effectively made the bookkeeping fees cost-neutral for that first year. When was the last time you did

Trusted being the key word here, your team should start with a qualified bookkeeper and a good accountant, both of whom abide by a Code of Professional Ethics, ensuring complete confidentiality. I applaud all business owners whether sole traders,

an audit of the direct debits coming

partnerships or limited companies,

out of your bank? Are any of them for

you are all amazing, doing a fantastic

software or services you no longer use?

job. I would not attempt to service my car, fix my boiler or do anything

You should be reading your

remotely electrical in my home,

are too valuable to be doing work

You feel uncomfortable sharing confidential information

that others can do – and probably do

This is only natural, it’s private right?

and accounts. Leave the numbers

more efficiently – because it is their

Well not exactly, if you are a limited

to the bean counters! For example,

area of expertise. The bookkeeper is

company you will be required to file

we recently started working with a

also a second pair of eyes. They will

accounts at Companies House and

business who weren’t aware they

often pick up on things that would

these can be viewed by anyone. So this

could claim back the VAT on the fuel

financial statements and the accounts receivable report, not preparing them. Your time and skills

6 | Issue 5 – Finance

I leave that to people who know what they are doing, and it is similar when it comes to the bookkeeping


The Business Bulletin

element of their staff mileage claims,

weekend when you should be relaxing

thus reducing their VAT liability.

and recharging your batteries. Not as

that there is something wrong until

Another who was paying a direct

expensive as you think!

the accountant starts to do the year

Often it does not become apparent

end accounts, and by then there

debit for Sage payroll 12 months after

You don’t know how to find a good one

could be a big bill to put things right.

You think they’re expensive

This can be problem especially

accreditation to bookkeepers. These

because anybody can call themselves

professional bodies also ensure that

a bookkeeper. This is so true, and it

their members follow strict guidelines,

Actually a qualified bookkeeper worth

is especially important that you do

have the appropriate insurances

their salt will be able to offer you a

some background checks before

and complete ongoing training to

package deal: a simple scale of fees

taking on a bookkeeper.

ensure they are offering up to date

they stopped using it. The bookkeeper is there to help you succeed.

So how do you find a good one? There are several professional bodies offering

based on the number of transactions so you don’t get any nasty surprises when you receive the bill. In fact, in many cases, as an experienced qualified bookkeeper, I will be able to identify efficiency savings in other areas of your business, which, in some cases, could equate to more than the fees. A second pair of eyes looking out for your best interests, someone to

When did you last do an audit of the direct debits coming out of your bank?

bounce ideas off, books up to date, no pawing over paperwork at the

Issue 5 – Finance | 7


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advice; especially important where tax matters are concerned as these rules are changing all the time. Each professional body has a directory of members, their level of membership and their competencies. Check the websites below to see if the bookkeeper you are considering using is listed: 1. Association of Accounting Technicians

a good bookkeeper is one of the best investments you can make in yourself and your business.

2. International Association of Bookkeepers You’ll probably be astounded at how

3. Institute of Certified

fast we can clean up yours and create

Bookkeepers

some useful management reports,

Your current situation is embarrassingly out of control Believe me I understand this one! We are not here to judge your bookkeeping skills and it is a skill,

giving you the all-important numbers to help you make sound decisions for your business. All told, a good bookkeeper is one of the best investments you can make in yourself and your business. Having listed the five main reasons

you think. 6. Messy internal processes hamper business growth. 7. The lack of current or accurate financial information makes it tough to make sound decisions. 8. It’s stressful not knowing how much cash is available. 9. Turnover not monitored, and

believe me. Bookkeepers are used to

SME’s give for not using a bookkeeper,

walking into messes and have seen

I would like to give you 10 good

a non-VAT registered business

it all before, after all it is what we do.

reasons to use one!

unknowingly goes over the

NOT using a bookkeeper can create some nasty problems, which, if left unchecked, can cause major stress for the business owner and employees alike.

threshold at which they need to register for VAT resulting in penalty charges. 10. Doing the books yourself eats into family time and may cause friction (and more

Here are just ten examples that I have come across:

Wendy Tate Bean Counters Bean Counters is a forward thinking Accountancy practice, specialising in Xero Cloud-Based Software and have been a Xero certified practice since 2014. Whether your business is new or old it needs efficient accounting services for growth and sustainability, we offer an outsourced accounting solution tailored to your needs. So speak to us about your bookkeeping, payroll, VAT and compliance needs. 07810 562295 wendy@bean-counters.co.uk bean-counters.co.uk

1. Payroll filings get done late,

All of this takes away your time, energy and peace of mind – not to

incorrectly, or *shudder* not

mention how badly it affects your

at all.

business’s financial results. There

2. Invoices don’t get created and sent to customers on time, impacting business cash flow. 3. Outstanding invoices don’t get tracked and followed up on, no credit control in place. 4. Bills are paid late, incurring late fees and ill-will among suppliers. 5. Cash and inventory goes missing, more common than

8 | Issue 5 – Finance

stress).

is also the matter of increased accountancy fees as your accountant must put everything right before they are able to compile your year-end figures. Most importantly of all it keeps you from your REAL job which is to maximize your business’s value for you and your family.


The Business Bulletin

The impact the Government loan schemes will have on business finance There is little doubt that the Government loan schemes have been the dominant force in commercial lending since their introduction in March 2020.

The schemes have consisted of

offers loans from £50,001 to £5m for

reduced due diligence, especially on

three different products each

smaller businesses.

forecasting the future trading viability

catering to different parts of the SME marketplace.

A refresher The Coronavirus Large Business Interruption Loan Scheme (CLBILS) caters for businesses turning over £45m+ and offers loans to SMEs for amounts from £5m to £200m. The Coronavirus Business Interruption Loan Scheme (CBILS)

The Bounce Back Loan Scheme (BBLS) – Introduced due to the slow

of the applying business. More information on all

take up of the CBILS scheme on May

these schemes can be found at

4th, offering loans from £2000 to £50k

gov.uk/coronavirus/business-support

with a maximum loan amount based on 25% of the businesses last year’s turnover. This scheme was introduced, not only catering to the smaller end of UK business, but also with significantly


The Business Bulletin

The immediate and short term impact The scope and size of these schemes is unmatched in UK financial history with a total of approx. £65bn lent under these schemes to approx. 1.5m UK based SMEs, of which a majority is underwritten by UK Plc (for more information on the differing level of Government guarantees please go to british-business-bank.co.uk/financeoptions). The impact of this on the High Street banks is such, that effectively (with a few exceptions) they have

The scope and size of these schemes is unmatched in UK financial history with a total of approx. £65bn lent

solely focused on these products alone during the COVID pandemic leading to several previous agreed lending facilities being withdrawn, and a significant reduction in support to the SME marketplace outside of these loans. The knock-on impact has, arguably, had an even larger impact on secondary lenders. The combination of the fear of increased loan defaults from existing clients, and uncertainty about previously agreed facilities, led to the wholesale withdrawal of previously sanctioned

loans and a suspension on new

clients Banks have declined the

applications. This cut a vital lifeline for

facility or where a client doesn’t have

multiple businesses who relied on this

a relationship with one of the Banks

marketplace to assist where banks

offering the loan.

have already pulled back. There has also been a massive

Many lenders here have used the Government guarantee to shore up

impact on the previously buoyant

their lending book, securing a 80%

unsecured lending marketplace.

Government guarantee for debts

The rise of lenders in this space (led

previously secured against a directors

by the dominant Funding Circle)

guarantee only. This has been a by

has been the revelation of the SME

product of CBILS, effectively transferring

lending space in recent years, with

liability for potential bad debt from

Funding Circle alone responsible for

directors and investors to UK taxpayers.

over £10bn lent to over 90,000 UK businesses with a significant upward trend year on year since launching in 2012 (fundingcircle.com/uk/statistics). Due to the aforementioned

James Blacklaws JB Commercial Finance James, an ex-banker, is a highly experienced and fully Independent Commercial Finance broker, authorised and regulated by the FCA. With whole-ofmarket access. He specialises in helping businesses declined by their banks; businesses looking to grow, survive and purchase commercial property. 07722 432128 james@jbcommercialfinance.co.uk jbcommercialfinance.co.uk

Much of the future of the market

uncertainty caused by Government

depends on the outcome of the

lockdowns, default rates have

Government loan schemes on the

increased and while some larger

banks’ balance sheets and bad

lenders (such as Funding Circle for

debt provision. While the supporting

instance) can manage these defaults

guarantee from the Treasury should,

and the predictable losses (click to

in theory, offer comfort to lenders, the

read FT article), many have folded

reality may well be very different. There

altogether, cutting yet another lifeline

have been multiple Government

for SME’s, especially at the smaller end

backed schemes to encourage

of the marketplace.

lending to the SME marketplace in

The response from many of these lenders has been to ignore their previously successful business model and move 100% into the CBILS market, offering loans generally where

10 | Issue 5 – Finance

The future of business lending

recent years, the most notable being the Enterprise Finance Scheme (EFG), and invariably they end in disputes. While the EFG scheme cannot compare in scope, size, and liability to


the COVID loans (Click for British Bank statistics) it should act as a warning of how these agreements

JB Commercial Finance

can unravel with widespread confusion as to where liability lies (Click for ‘hidden truths’ article). There is every reason to believe that if the economy recovers and the loan schemes work as outlined, then the lending market should be ‘back to normal’ by the end of 2021. While the High Street banks are still very reluctant to lend to trading businesses outside of the Government schemes and to excellent existing customers, the

Does your business need cashflow finance?

alternative lending space does seem to have woken from its slumber in the last couple of months and lending is now notably easier to obtain than during the summer, albeit, a majority of this lending still requires solid background security, such as a property or strong debtor book, to proceed.

Conclusion

Are you looking to buy a commercial property and require funding?

While it can be extremely easy to be critical of High Street banks and the Government loan schemes, the scale of fresh lending to UK based SME is unlike anything ever seen in economic history. These products (especially the Bounce Back Loan) have kept hundreds of thousands

Has your bank turned your business down for finance?

of businesses on life support for a majority of 2020 and combined with other elements of the support program, have protected millions of jobs. Despite this short-term benefit, it seems highly likely that the UK taxpayer will be bearing the cost of these programs for many years to come and

Dont know where to turn for business funding?

the SME owner is no different. While the business lending marketplace will recover, I suspect it will take a number of years for confidence to return and balance sheets to be restored to a point where lenders (especially the High Street banks) feel comfortable loosening the purse strings to a point where we can consider a ‘return to normal’.

Call JB Commercial Finance for a free initial consultation

Telephone: 0116 3440 322 Mobile: 07722 432 128 Email: info@jbcommercialfinance.co.uk Website: www.jbcommercialfinance.co.uk @jbcommercialfinance

James Blacklaws Issue 5 – Finance | 11


The Business Bulletin

What the hell are balance sheets and profit and loss accounts? If you run a business you may know that a balance sheet and profit and loss account form part of your year end accounts prepared by your accountant (especially if you run a Limited company). To many people, they are just numbers on a piece of paper they get given from their accountant each year and they do not really understand them.

Ruth Chettle Canary Accounting After spending the previous 12 years working in a number of Northamptonshire practices, Ruth decided to take the leap and set up her own practice in January 2020. Specialising in looking after individuals and owner-managed businesses her aim is to make accounting and tax less stressful, more affordable and make things as easy for you as possible. 07805 973447 ruth@canaryaccounting.co.uk canaryaccounting.co.uk

12 | Issue 5 – Finance


The Business Bulletin

I am going to take you through the

more than a year’s time. These

The notes will provide additional

basics of what they are and what

will be items such as bank loans.

information about what makes up the

information they provide.

What is a balance sheet?

There will then be a couple of totals: ■ Net current assets/liabilities:

at a given point in time, usually on your year end, of everything your business owns and everything your business owes.

What is included in a balance sheet?

■ current assets: These are things the business owns which convert into cash much

to see whether the business is asset

much the business is worth on paper if you sold everything you own and paid off everything you owe. Capital and reserves The bottom part of the balance sheet

The most common headings are: ■ Called up share capital: This is the amount the shareholders have put into the company for purchasing their shares (if a Limited company). ■ Retained earnings: This is the amount of profits/losses

shows the business liabilities – the

generated after tax to date left

things your business owes. These are

to be distributed to shareholders

again split into two main headings:

or the owners of the business.

that the business is due to pay within the next year. This might include invoices outstanding for goods, Corporation Tax/PAYE/ VAT not yet paid to HMRC, bank overdrafts, bank loans etc. ■ amounts due after one

■ Let investors decide whether your business is risky and if can afford to repay debts. ■ Help credit agencies/suppliers generate a credit score for the business ■ Help value the business if business.

where this has been generated from

The middle part of the balance sheet

liabilities): These are items

The balance sheet can be used to:

you were to decide to sell the

and bank balances.

year (also called current

business loans to fund the business.

shareholders of the business and

resale, unpaid sales invoices

■ amounts due under one

rich or cash poor or highly reliant on

shows what is available to the owners/

quicker such as stock held for

Liabilities

financial position. You will be able

pay off your current liabilities.

as the business owner how

into two main headings:

motor vehicles.

can get a good idea of a business’s

to cash and used that cash to

liabilities. This figure gives you

your business owns. These are split

equipment, computers and

converted all your current assets

ALL assets and deducting ALL

shows the business assets – the things

long time such as buildings,

By looking at a balance sheet you

calculated by adding together

The top part of the balance sheet

the business will own for a

shows what is left over if you

■ Net assets/liabilities: This is

Assets

■ fixed assets: These are things

assets less current liabilities. This

What does a balance sheet show?

This is calculated as current

A balance sheet gives you a snapshot

balances on the balance sheet.

OR ■ Owners funds: If you are a sole trader or a partnership you will

If you run a Limited company the balance sheet for your business is available to view by anyone on Companies House if they search for it.

What is a profit and loss account? A profit and loss (P&L for short) account summarises the income generated and expenses incurred by a business over a period of time (usually a year).

What is included in a profit and loss account?

see owners funds which will

Turnover

be a combination of capital

This may also be referred to as sales or

introduced, drawings taken

revenue. This is the income generated

and profits/losses generated.

by your business. This may be from

The total here should equal the net asset/liability position – the reason it

selling products in a shop or online or it could be by selling your services.

year (also called long term

is called a balance sheet! See Figure

Cost of sales

liabilities): These are items that

1 for an example of a typical balance

These are the costs incurred that

the business is due to pay in

sheet for a small limited company:

directly relate to you making a sale.

Issue 5 – Finance | 13


The Business Bulletin

Figure 1

A few examples could be: ■ The cost of purchasing an item to resell ■ The cost of purchasing the ingredients or components to make something else ■ The staff costs for producing goods to sell

Administrative Expenses

made a profit or a loss for the period

These may also be referred to as

being looked at.

overheads. These are the expenses

Gross profit is the difference between

account will show past information it

regardless of how many sales are

can be used as a tool to review and

generated. Examples could include:

plan for future periods.

■ Rent, rates, electricity, insurance ■ Telephone, internet, stationery

■ Advertising, marketing, networking

your sales and cost of sales. The gross profit figure is used to calculate a gross profit margin percentage which can be reviewed and compared. The gross profit margin shows you how much profit (towards overheads) your business is making for every pound of sales. The gross profit margin is effectively your sales mark up or added value to a product and can highlight pricing issues or inefficiencies. Understanding the effect of

Profit/loss before tax

simple and even a detailed profit and loss account showing more detailed breakdowns of the headings will only give you an indication as to the key areas of your income and costs. It may be whilst reviewing the figures that you will then need to drill into the transactional detail in order to get

deducting all costs and expenses from

information to be able to fully review

sales. This figure is the starting point

costs.

for which tax is calculated whether you are a sole trader, a partnership or a Limited company. See figure 2 for an example of a

Both the balance sheet and profit and loss account are useful tools for reviewing your business performance and should be reviewed on a regular

typical profit and loss account for a

basis. If you are using an accounting

small limited company:

software such as Xero then these reports are readily available to view

on gross profit margins, will aid you in effectively monitoring the

Reviewing a profit and loss account

performance of your business.

will show whether the business has

14 | Issue 5 – Finance

A profit and loss account within a set of year end accounts will be quite

This is the profit or loss generated after

What does a profit and loss account show?

changes to sales or costs of sales

Although the profit and loss

a business needs to incur to run

■ Wages costs for admin staff Gross profit

Figure 2

at a click of a button as and when needed.


The Business Bulletin

How do I work out my break even point? And does it even matter? In its simplest terms, a break even point is reached when your total revenue matches your business costs and your business is not making either a profit or a loss. Anything generated above this point is a profit.

In my experience, many business owners, particularly if they are early in their business journey, consider ‘breaking even’ to be a cause of celebration. In some cases, it is actually a business goal.

How do I find my break even point?

out their break even point which is

Before we go into whether or not a

even units.

break even point is a valid benchmark

expressed like this: Fixed costs / (Price – Variable costs) = Number of break To work this out the first thing you

or goal to work towards, we should

need to do is establish your fixed costs.

probably explain how to work out it

Fixed costs are the costs your business

benchmark or goal, does a break

out. There is a very straight-forward

has regardless of how many products

even point even matter?

equation to help businesses work

it sells or how many customers it has.

But, as a measurement,

Issue 5 – Finance | 15


The Business Bulletin

They are fixed over a period of time

owners regularly forget to factor into

£53 billion last year, many high street

such as a month or a year. Include

their break even analysis is their own

names went into administration

things like premises costs such as rent

salary. Breaking even, but not being

and thousands of workers lost their

or a mortgage, payroll for salaried staff,

able to pay your bills, is no victory in my

jobs. Anyone who managed to

utility bills and insurances and loans.

book. Think about what you wanted to

keep their business going through

It would also be prudent to include

achieve when you set up your business

the challenges of the Coronavirus

depreciation. By this we mean taking

and why. Did you want to earn enough

pandemic in 2020 will have seen first

into account that office equipment you

to replace what you brought home in

hand how vital a cash surplus can be.

have bought will depreciate over time.

your last employed job? Perhaps you

Next look at your variable costs. These can be tricky to work out, particularly as your business grows, but, essentially, we’re talking about the

wanted more freedom and several holidays a year. I, personally, think goals like this are much more important than a break even point.

Another piece of advice would be to be aware of your business’ outgoings and ensure you are making the most of the business tools you already have at your disposal. For example, if you are using Xero accounting software, make

cost of things like materials and wages

sure that you really get to grips with it

divide that by the price you charge

If a break even point is outdated, what financial goal or point should I aim for instead?

for your product or service minus the

I’m not saying there is no place

cost of your variable costs. The answer

for break even analysis. It can be a

own business, don’t be scared of the

to this will give you your break even

useful exercise to carry out to stay

numbers. Checking your costs and

amount of units to sell.

on top of your numbers, but when I

income weekly and monthly and

am working with business owners I

then using that data for planning

How important is it to know your break even point?

encourage them to prioritise the type

and forecasting purposes to reach

of lifestyle they want to achieve over

your goals should be exciting and

fixating on break even data. Business

motivating. Aim for more than simply

Generally speaking, businesses like to

owners should think about things like

breaking even!

know their break even point because it

how many hours they want to work,

can help them to work out what they

what sort of salary they want to pay

need to achieve to become profitable.

themselves and what is the minimum

Many business owners would say

they need to earn to live their life.

their break even point gives them a

Everyone works with the hope that it

point of focus because it makes them

will provide them with a good lifestyle

aware of their minimum financial

so to me it’s common sense that

and operational performance level. It

business owners should work with the

gives them the confidence to model

lifestyle they want to achieve in mind

different ‘what if’ scenarios often based

rather than their break even point.

and activities like marketing, that you can specifically link to a product. Once you have established these figures, take your total fixed cost and

on how many sales they need to generate depending on whether they raised or lowered their prices. However, I would argue that

I would argue if you want to have fewer sleepless nights it’s also essential to aim to create a cash surplus for your business. This allows you to reinvest in

knowing your break even point is far

the business to enable it to grow and

from being the be all and end all of

also gives you the peace of mind that

running a successful business. In fact, I

your organisation is strong enough to

would go as far as saying I think ‘break

cope with any unforeseen emergencies.

even’ is an outdated concept. Having been a Chartered

This time last year no one was predicting how badly Coronavirus

so that you are using all its features and are able to use the software to help you with your forecasting, reporting and budgeting. Lastly, if you are running your

Nishi Patel Northants Accounting Nishi started Northants Accounting in 2014 after a successful career in corporate finance. He has been a Chartered Management Accountant (CIMA) since 2007. Nishi is known for the high standard of tax planning he provides to his clients and his ability to communicate effectively. He has a knack for identifying what the real issues are and creating actions to deal with them. 07735 501251

Management Accountant for nearly

would hit the UK’s economy in 2020.

nishi.patel@northantsaccounting.co.uk

a decade and a half I often find that

The UK’s hospitality sector alone saw

northantsaccounting.co.uk

one of the key things that business

its sales figures drop by more than

16 | Issue 5 – Finance


Securing your business

C4 Secure

With , administrators can set which authentication methods will be offered to users based on the sensitivity of the application. For example, administrators may decide that SMS authentication is suitable for low assurance applications, but not for those that require a medium or high level of identity assurance. Also, with RSA SecurID Access, users have the flexibility to choose from the allowed authenticators at runtime, which makes a convenient experience for users.

Usernames and passwords are not enough. Thousands of employees require on-demand, 24/7 access to your VPN. Revoking that access is not an option and neither is making the authentication process for complex. A recent Data Breach Investigations Report found that

If your employees rely on usernames and passwords alone, you’re at risk for a VPN security breach. Are you sure your users are who they say they are? Can simple authentication and vigorious security co-exist? Found out in the RSA eBook:

is a powerful, feature-rich platform that delivers substantial productivity gains and cost savings. However, organisations rushing to adopt Office 365 risk creating holes in their wider security architecture. See where you could be exposed and what to do to get protected, if you’ve migrated to, or are considering migrating to Office 365, contact to learn about: ● ● ●


The Business Bulletin

The tortoise versus the hare! Over recent years the commercial finance brokerage market has seen the rise of the ‘on-line’ brokerage models. These are aimed at providing ‘all market coverage’ and focusing on ‘speed of delivery’ to service the ‘need’ they believe SME businesses have. They are, in all honesty, normally

it is meeting the criteria, such as

backed by very capable ‘techies’

security and serviceability, required

whose expertise is in creating complex

by the funder. This inevitably leads

algorithms. These allow them to come

to a higher successful conversion

up with ‘funding options’ in hours if

rate. It is acknowledged by most

not minutes. The speed at which a

funders that they will reject a much

solution to a funding problem is found

higher percentage of enquiries from

can, on the surface, appear to be very

on-line brokers than they would

attractive, particularly to a business

do from experienced commercial

that is desperate to find a cash flow

finance brokers or professionals like

solution. This is all very well, but what

accountants or corporate finance firms

can be highly questionable is the

for the very reasons as stated above.

appropriateness of the type and source of funding proposed in such cases.

Obtaining the most appropriate funding for any SME business should,

Peter Douglas Business Finance Services Having successfully completed a Degree in Business Studies Peter spent over 20 years in Export Sales and Marketing. He then decided to give up the globetrotting life and, with his wife, bought a small business which they ran together. Peter

in nearly all cases, be more important

has been involved in running SME’s ever

‘on- line brokers’ NOT because of the

than the speed of delivery. Taking into

since and set up BFS in 2002 having spent

quality of the introductions but for the

account the current unprecedented

volume of enquiries they generate

times we are in, as a result of Covid 19,

due to their high on- line marketing

it is even more pertinent to understand

spend. The ‘on-line’ brokerage requires

where many funders are in terms

volume and, in their drive to build

of looking at taking on new clients.

scale, quality is not their prime focus

Most funders are still ‘open for new

as, being ‘hares’, they are all about

business’ but will have tightened their

speed. Speaking with many lenders

underwriting criteria, become more

in the commercial finance market,

risk adverse and are only interested in

most will confirm that their sales staff

what they regard as quality enquiries.

would prefer to handle enquiries from

This is evidenced by the fact that many

their working capital requirements

a professional firm or experienced

funders have ‘furloughed’ sales staff

in what will undoubtedly be more

commercial finance broker (‘tortoises’)

confirming where their priorities lie in

challenging circumstances given

over any ‘on-line brokerage’ enquiries.

the current climate – that is focusing

what the ‘new normal’ may look like.

on their existing client book.

The Government’s move to support

Funders (lenders) engage with such

This is because the ‘Tortoises’ enquiries are invariably better

As the lockdown restrictions

time getting an education in commercial finance. He says “Whilst it is hard work I have never had so much fun as running BFS. Nothing gives more satisfaction than helping SME’s to grow or regain their strength”. 07770 866955 peter@bufinserv.co.uk bufinserv.co.uk

businesses of all sizes by providing the

qualified in terms of the prospects

continue to be tightened, more SME

CBILS and Bounce-Back Loans has

requirements and confirmation that

businesses will be having to revisit

undoubtedly helped take the pressure

18 | Issue 5 – Finance


The Business Bulletin

off temporarily, it is only a temporary

and commercial finance broker

this can carry various potential pitfalls.

relief! Never has it been more important

members as their Chambers could

Professional, unbiased advice can

to ensure that, when it comes to

now be effectively competitors! Surely a

greatly improve the prospects of

looking for funding, businesses would

better option would have been to pass

avoiding such pitfalls

be well advised to engage with

such enquiries on to local Chamber

professionals and experienced brokers

members!

who focus on obtaining the most

Finally we should mention that, over the years, it has become an undeniable

Sourcing the best funding for a

fact that in many cases there may

business should not just be about

be a need for more than one kind

speed [other than in exceptional

of finance to meet the funding

cases] but a more considered

needs of a business. For example it

appeared over recent years is that of

approach to ensure the right type

may be appropriate to combine a

the Crowd Funding platforms. There

of funding. One very important

commercial Loan with an element

are a significant number of these

consideration is whether there is a

of equity investment. Alternatively a

available today. Not all, however, are

proper (realistic) business plan with

combination of Asset Finance and

totally successful; indeed a number

the necessary financial projections

Invoice Finance may be the best option

have already failed, causing problems

confirming the level of finance that

to avoid unwanted additional security

both for their borrowers and the

is needed to meet future cash flow

requirements. In most cases the review

investors whose money they lend.

requirements and/or to cover planned

of such options will not be considered

Here again it is worth discussing this

capital expenditure. Whilst some

by the on-line brokerages.

optional source of finance with your

business managers are perfectly

accountant (if they have sufficient

capable of writing a realistic business

experience of dealing with Crowd

plan many SME executives would

Funding Platforms) or a professional

undoubtedly benefit from professional

Commercial Finance Broker, before

advice. Although this will cost in terms

making an application.

of fees, it will normally prove to be a

appropriate funding as opposed to the quickest funding. Another ‘on-line’ option that has

Whilst on this subject, we have been puzzled by the recent move by the British Chambers of Commerce to partner with on line brokerage platform Swoop Finance. The offer of a ‘find funding’ service is somewhat surprising

worthwhile investment by saving time and money in the long term. Most Lenders will require a business plan as part of the justification for a loan. No proper plan – no loan! Another factor to be considered

Those business owners that take time and professional advice when it comes to raising funding for their business will invariably be the winners in the long run. As with the old story of “The tortoise and the hare”, invariably the tortoise will be the winner when it comes to getting the right type of funding for your business on a long-term basis. So, If you are contemplating applying for finance for your business then before

and will not be seen favourably by

is any requirement for additional

doing so talk to your accountant or a

many accountant, corporate finance

security against a loan. Here again

Commercial Finance Broker first!

Issue 5 – Finance | 19


The Business Bulletin

Reducing costs in your business Before we look at

Depending on margins, addressing

“how?”, let’s start with

increasing profit as growing sales. Let’s

“why?”. Should costs be a priority, or is the

costs can be every bit as good a way of say your margin is 20%, so that extra sales of £100,000 delivers £20,000 gross profit – often it needs less resource to

most important thing

reduce costs by £20,000 and achieve

increasing the sales line?

are we talking about? I specialise in

the same result. What type of costs “Indirect Costs” – sometimes known as overhead costs. We don’t include payroll within indirects, but it’s such a big cost to most businesses that I have to say something about it here. How do you manage payroll costs within your business? Sometimes we focus on hourly rates and annual salaries, but that can be short-sighted. Here are some great ways to manage these costs – 1. Pay the right wage for the

20 | Issue 5 – Finance

recruitment will be much less. 2. Right-size your workforce. Procurement (which is what I do) is great, and getting the best price is vital, but often there’s just as much to achieve by “right-sizing” in lots of areas. Cut out waste, and don’t pay for something 52 weeks a year which you only need for a month. Does that apply to your workforce as well? Maybe you have some roles you don’t need all year – dispatch staff at Christmas, or an accountant who is busiest in the days after month-end. Pubs, shops and restaurants are very adept at flexing work rotas to make sure they have staff at busy times so they can make sales, but just a

job – that way you’ll have

skeleton at other times (think

motivated staff who will be

midnight at the supermarket).

more efficient, you’ll have fewer

Lots of other businesses can

vacancies to cover by paying for

follow the same principle with

temporary labour and the cost of

flexible hours, bank staff or even


The Business Bulletin

hiring agency workers just for the busiest times. 3. There’s also the opportunity to look at specialist roles. Do you, as a business owner, look after payroll or HR when there could be many more profitable uses of your time? Do you need a bookkeeper to work in the office? Outsourcing is a great way to save costs in lots of disciplines – the professional hourly rate is off the books, and only paid when needed, and very often the skill levels are higher than a small business could fund in house. Great examples include IT Support,

■ Just-right takes into account

can monetise or are you being sold

the size of load, an optimised

features and benefits where there will

delivery route, and a realistic

be a limited opportunity to obtain a

estimate of future growth.

return on investment?

Yes, we’re back to “right-sizing” again, and for a van, that might mean your specification includes engine size, payload and annual mileage. It’s always

Have you incorporated technology into your specification? Are you buying, or are you just being sold to?

worth getting the basics clear before

Supply chain

starting the procurement process.

One of the keys to effective cost

Often it’s worth being a bit flexible as well – do you need a particular colour vehicle, or, for example, does it need to be new or could an ex-demonstration vehicle be cost-effective?

Technology

management is to source through the right supply chains. Every industry not only has multiple suppliers but multiple types of supplier. Think about mobile phones – there are the main networks (Vodafone, EE, O2, Three) and you

Payroll, HR and bookkeeping. Try

Changes in technology take place at

can buy from them direct. Other

and use your business network so

an exponential rate, so how will new

brands use the same infrastructure

that you can find outsource partners

technologies influence your buying

and arguably deliver the same, or

by recommendation which can

decisions? Driverless vehicles are

even better service, such as Virgin,

be much more reliable than those

starting to become a reality, and here

Tesco and Asda, with satisfaction

online reviews.

in the UK, we have vehicles which

surveys rating them higher than

park themselves, vehicles with cruise

the networks themselves, costing

of the key drivers which should

control and vehicles which stay in

less and offering better customer

influence our procurement decisions.

lane and brake automatically on the

service. Finally, you can use third-party

motorway. Mobile phones are now

resellers such as Carphone Warehouse

much more than phones, keeping

to enter a contract with the main

us connected day and night, running

network. Often, we see products being

Let’s take a lesson from Goldilocks –

multiple apps and using QR codes

purchased from the “wrong” supply

the first bowl of porridge was too hot,

to launch software or log location.

chain – printer paper from a cleaning

the second bowl of porridge was too

Individual businesses must decide how

company comes to mind – the cost

cold, but the third bowl of porridge

far the cost of extra technology is going

was high, but it was convenient. That

was just right! We should always

to deliver opportunities or efficiencies.

may be a good decision for a one-

make specification the starting point

Can you see a clear benefit which you

off, but once it becomes a regular

Now, let’s have a look at some

Specification

for purchasing decisions – after all, if we’re not clear what we’re purchasing we may end up with frustration, overspend and goods which don’t really meet your business needs. Let’s think about a delivery van – ■ Too small, and you may pay for driver overtime as the van has to keep coming back to base. Alternatively, you may incur costs from using a third-party carrier. ■ Too large, and you’ll have higher fuel bills, higher insurance and

There are many goods and services, as well as many suppliers, where it’s still far more effective to interact and negotiate

higher monthly lease payments.

Issue 5 – Finance | 21


The Business Bulletin

purchase, the extra margins in the supply chain soon start to add up. For many smaller businesses, Amazon appears to be the answer to a lot of procurement challenges, as it’s a source for a wide variety of products, mostly at competitive prices. We see a lot of businesses where staff spend hours each week buying online, and while they’ll often get good pricing, it’s often no better than using more traditional supply chains. There are

purchasing may look much higher. So how can we tell which is the right supply chain in a given situation? ■ Does it offer best cost, or very close? ■ Are the goods or services fit for purpose? Consistently? ■ Do you get what you need when you need it? ■ Does it integrate into your

Often the first question is about the type of purchase – is it a one-off or a repeat purchase? For a repeat purchase, you’re looking for a supplier who not only offers great prices right now, but has good continuity of supply as well as giving price sustainability. Are you able to group together a number of products so that your total spend is more attractive to suppliers and they are willing to reduce their margins?

a number of disadvantages though,

organisation easily? (No soft costs,

How long will they commit to hold

such as inconsistent specifications,

maybe added services)

prices for? One of the best-known stationery companies sends monthly

unclear returns policies, and above all, staff time spent researching

promotional leaflets which offer great

and ordering goods along with

Price & tariff

managing the paper trail for individual

Once we have identified clearly what

items for the office. The problem is,

transactions – order forms, receipts,

we need, and perhaps a short-list of

the prices go up the next month to be

expenses, etc. Once that time is taken

potential suppliers, how do we go

replaced by different promotions. Very

into account, the true cost of online

about securing the best price?

few customers keep track of the best

prices for pens, paper and other key

Is your business in trouble? Whether you have an urgent financial issue, need a plan to deal with growth, or you simply want an exit strategy, we’re here to help. We’ll give you clear, straightforward and empathetic guidance and support.

Call 0116 2967507 (Leicester), 01926 969000 (Warwick), 02476 0179639 (Coventry) or 01604 263179 (Northampton) Or email us on info@smartbusinessrecovery.co.uk smartbusinessrecovery.co.uk


The Business Bulletin

value product. That gives the supplier

Amazon means that ‘the price is the

a great margin opportunity. Again, are

price’. Also, we’re used to comparison

you buying or being sold to?

sites for insurance, energy and travel.

Regularly tendering your

There are many goods and services, as

requirements will help your business

well as many suppliers, where it’s still far

to achieve consistently good pricing.

more effective to interact and negotiate.

How you assess a tender is up to you

Perhaps you’d rather do business

– maybe it will be all about price but

with a local company, maybe a

you can always introduce a scoring

supplier you have traded with for

matrix to capture other key features.

years? By all means, use the internet

Examples include quality and delivery

to research the prices which are

lead time. Bringing value-added

available but it often works out better

features into the equation can help

to use that as a negotiating point with

you move more towards a strategic

a supplier you know and trust, rather

partnership with key suppliers.

than relying on online reviews for a

The considerations for one-off purchases can be different. Typically, a lot of companies will adopt a “three

company you don’t otherwise know, but offers great prices.

Martin Wallis Auditel Martin Wallis is a Specialist Procurement Advisor for cost management consultants Auditel UK. For over 15 years, Martin has been helping medium-sized enterprises to reduce costs and increase profitability, creating £millions of enterprise value. Over the years, he has bought everything from minibuses to mobile phones, and from paint to polo shirts. 07986 550864

quotes” approach. Increasingly, that is

martin.wallis@auditel.co.uk

based around an internet search, but

auditel.co.uk

this can be misleading. Shopping on


The Business Bulletin

Tax planning in its simplest form Nearly everyone who has their business up and running will want to make sure they’re claiming expenses to reduce their tax bill. However, there are a number of rules that need to be followed.

by HMRC. As an accountant, I can’t claim the cost of my suit as it has two purposes – one is business but the other is to provide personal decency. Another example is if you decide to extend a business trip abroad

Roger Eddowes Essendon Accounts & Tax Roger trained at Edward Thomas Peirson

for leisure purposes, you can only claim for the business days, not the additional leisure days.

Should I operate as a sole trader or limited company? That is a frequently asked question and the answer is, “it depends”. Operating as a sole trader is the simplest and cheapest in terms of compliance costs. An annual tax

There are some expenses

return is prepared to summarise the

that HMRC will disallow, namely

sole trader accounts with the profit

by Chancery, as a partner. He started

entertainment, so all invoices should

being subjected to both income

Essendon Accounts & Tax with Helen

be kept just in case HMRC open a

tax and national insurance. If there

check or an enquiry into the accounts

are two or more of you involved in

and the expenses. As you’re getting

the business then you may all come

your business up and running, it’s

together and form a partnership with

entirely possible that you’ve incurred

profit allocations being taxed as if you

business costs prior to forming your

were a sole trader.

& Sons in Market Harborough before working at Hartwell & Co, followed

Beaumont in 2014. Roger loves ‘getting his hands dirty’, working with emerging, small-to-medium and family businesses to ensure they receive the best possible accountancy advice. Using an extensive network of business contacts to leverage the best guidance and practical solutions,

limited company. You can claim “pre-

he has been called a Business Godparent

trading” expenses for things like:

due to his caring, hands-on approach. 07595 021376 roger.eddowes@essendonaccounts.co.uk essendonaccounts.co.uk

■ Computer equipment and software ■ Domain name registration

Operating through a limited company, however, gives the flexibility of when to extract the profits into the personal hand and the realms of income tax. So, for example, you may earn a huge profit one year and

■ Office rent

nothing the next. With a limited

The expense must be incurred wholly

■ Business insurance

each tax year, maximising the use

and exclusively for the purpose of

■ Stationery

running the business. If the expense has a dual purpose i.e. personal mixed in with business, it won’t be allowed

24 | Issue 5 – Finance

■ Accountancy costs ■ Travel costs

company, you could take 50% out of tax-free allowances and the tax brackets. Your accountant would be advising you as to the best way to extract the profits from the company.


The Business Bulletin

There are basically two ways, either

■ the directors – these are the

and a confirmation statement at

through pay or by dividends.

people whom the shareholders

Companies House (note – these are

Each method has a different tax

appoint to run the company

two separate documents) and a

consequence so the accountant

on their behalf and indeed

corporation tax return at HM Revenue

should be advising you on which

it may be the same people!

& Customs.

is the most beneficial – which may

As a director, you’re legally

be affected by other circumstances.

responsible for the company’s

Indeed they may throw into the mix

activities. All decisions must be

a company pension contribution to

for the benefit of the company

reduce the profits. It won’t necessarily

and not an individual

be the same for each business owner and so it’s important to seek the right advice. Also, the flexibility of having a limited company enables you to set up a brand and bid for work that maybe you wouldn’t be able to get if you were just a sole trader.

Once a company is formed,

For small companies, you’ll be pleased to know that you don’t need to file the profit and loss account (the balance sheet still does though), so no one can see a list of your income and expenditure. There are various filing

it will come with a certificate of

deadlines for these documents but

incorporation and documents called

once the company is into its second

the memorandum and articles of

year, the accounts filing deadline at

association. The latter is effectively

Companies House is nine months

the company rule book. Each year

after the period end. The tax return

the company must file both accounts

filing deadline at HMRC is 12 months

When setting up a company, you’ll need to decide on: ■ the name – this must be unique and can be quite fun – but not if nothing comes to mind! ■ a registered office address – we do recommend that this isn’t a personal home address and at our accountancy firm we offer our office address as

Operating as a sole trader is the simplest and cheapest in terms of compliance costs

an option ■ the shareholders

Issue 5 – Finance | 25


The Business Bulletin

2. You have more paperwork to

and then, to make it confusing, the

the need to become VAT registered

corporation tax is due nine months

you must calculate the turnover on

do, although this is mitigated by

and one day after the period end.

a 12-month rolling basis (the last 12

good accountancy packages

As I say, it can be confusing and indeed daunting so that’s why I’d always recommend a limited company appoints an external accountant to

months from any point in time). If you don’t register within 30 days you’re likely to be subjected to a penalty. If the threshold isn’t breached, you

guide them along the right path.

may still become VAT registered and,

We’re often asked if a business should

of course, there are some plus points:

register for VAT. Well, you don’t have a choice if your turnover exceeds the threshold. We recommend that you use accounting software to help determine whether you’re over the threshold or not. (For the 2020/21 tax year, the VAT registration threshold is set at £85,000). A common trap is to use the

1. You may claim back VAT suffered on purchases if you have a valid vat invoice 2. You tend to get credibility in the marketplace if VAT registered Yet, on the downside you might: 1. Price yourself out of the market if

turnover for a set accounting period

your client can’t recover the VAT

or calendar year. When assessing

element of your invoice

There are various schemes in place which your accountant can discuss with you, such as the flat rate scheme; but with small companies, I at least recommend that the cash basis is looked into. Under the invoice basis the VAT payable to HMRC every quarter is calculated by taking off VAT suffered on purchases away from VAT on sales invoices but with the cash basis the VAT used in the calculation is on invoices that have actually been paid. VAT is often a tricky area and your accountant will be able to advise and if necessary, help you complete and file the returns.

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The Business Bulletin

Essential tips for credit control Credit control can be described as the process of ensuring customers pay their invoices on time, and the system in place to resolve the issue if they don’t. Credit control is a vital part of controlling your cash flow.

Despite this, credit control is an

be identified as late for payment

in full within 14 days. Before offering

area often neglected and given

unless the due date was known in

early payment discounts, make sure

little priority. Business owners and

the first place. Within 30 days of the

the business can afford it and consider

managers can get tunnel vision

invoice date is common. However,

with their primary focus being on

when deciding on payment terms

generating sales. While this is an

for your business, it’s very much up

important aspect of any business, it

to you and could include payment

can be at the expense of ensuring

on receipt of invoice and up-front or

that the funds generated from those

staged payments.

sales are received in a timely manner. It’s important for businesses to

You don’t have to take a blanket approach and terms can differ from

have a good credit control system in

customer to customer. In some cases,

place and not rely on the goodwill of

a customer may have their own

their customers, assuming they’ll pay

supplier payment terms which differ

within a reasonable time frame. What

from your terms. If there is no room for

is reasonable to a customer might not

negotiation, you’ll either need to accept

be reasonable to you, as a business owner. It may sound obvious, but the

their terms or decline their custom. It’s also worth considering whether to offer an early payment discount to

first step to implementing any

encourage customers to settle invoices

credit control system is to decide

sooner rather than later. For example,

on payment terms. An invoice can’t

a 5% discount if the invoice is settled

Paul Marks Michael Paul Accountants Paul specialises in onsite services for our clients in particular management accounts preparation, accounts software implementation and training, VAT returns and general business advice. 07761 465120 paul@mpaccountants.co.uk mpaccountants.co.uk

Issue 5 – Finance | 27


The Business Bulletin

if it’s worth forgoing this extra income to assist with cash flow. As well as setting payment terms, it’s important to decide on credit limits, which again may differ between customers. A credit limit is the maximum amount a customer is permitted to owe your business. If they reach their credit limit and want to continue to trade with you, they

On this note, don’t try to hide terms

used properly is an invaluable tool

or bury them amongst other text as if

for continually monitoring the

you’re ashamed of them. Be open and

performance of a business and vital

honest and state your business’s terms

in keeping on top of credit control.

clearly from the beginning. This way,

At the click of a button, the software

you and your customer both know

will produce a report stating exactly

exactly where you stand and there

how much each customer owes,

is very limited scope for confusion or

the amount which is overdue and a

misunderstanding.

breakdown of the individual invoices

If new customers are required to

which make up that overdue amount.

need to make a payment towards the

sign a contract with your business,

outstanding balance or renegotiate

include your credit terms in that

also send automatic reminders or

their credit limit. You may consider

contract. Payment terms should also

statements to customers with overdue

giving them a temporary increase if

always be clearly stated on each

invoices. This is a great feature. However,

there is a specific reason why they have

invoice and made clear when a

it doesn’t mean you can take your eye

breached their limit and it’s unlikely

customer places their first order.

off the ball. Just because a customer

to reoccur. When deciding on credit

Agreeing payment terms with your

Many accounts packages can

gets a reminder, they aren’t necessarily

limits, consider this question – could

customers is very important but, if

going to spring into action and pay, so

my business survive if the customer

there is no system in place to monitor

you can’t leave it all up to the system.

doesn’t pay? It’s not uncommon for

whether they are being adhered to,

a business to collapse because a

then the whole credit control process

customer who owes them money

debt needs to be chased. Don’t be

is being undermined.

scared to do this or feel afraid that you

goes bust, with no way of paying its

If a customer doesn’t pay, then the

This is one of the reasons why

might offend your customer. If they

it’s important to have good quality

have agreed to your payment terms

accounts software in place which

but aren’t abiding by them, then

is regularly kept up to date and

you have every right to contact them

operated by someone with the

and chase payment. This could be in

limits have been set, they need to be

necessary expertise. Unfortunately,

the form of a statement, email or a

communicated clearly to customers.

many business owners see the

phone call. The saying “he who shouts

Don’t rely on doing this verbally. If

financial record-keeping side of their

loudest” is quite relevant here. Even

an issue arises, it’s your word against

business as a necessary evil that

customers with the best intentions of

theirs. If a customer has genuinely

they don’t want to devote much

paying on time may suffer cash flow

misunderstood the terms, this is

time or money to because it doesn’t

issues themselves. If they have limited

likely to create bad feeling with a

add anything to their business.

funds to pay their suppliers, who are

potentially good customer, so always

This couldn’t be further from the

they going to pay first? Those who

put payment terms in writing.

truth. A good accounting package

are actively chasing and are going

creditors. The higher the credit given to customers, the more reliant your own business is on their survival. Once payment terms and credit

to continue to do so, or those in the background too afraid to speak up? Although you should be assertive

consider this question – could my business survive if the customer doesn’t pay?

regarding overdue payments, don’t go at it like a bull in a china shop. If your customer is experiencing cash flow difficulties, it’s better to negotiate a payment plan than end up in an argument and lose the customer altogether. However, when you chase late payments, it’s important to have a fixed process in place which is applied consistently. An example of this might be as follows:

28 | Issue 5 – Finance


The Business Bulletin

aware of the Late Payment Act shows

No business likes to turn custom

becomes overdue, send a

that you’re on the ball when it comes

away, but if you’re regularly struggling

statement

to overdue debts and gives you a tool

to get particular customers to pay

to use as leverage. For example, you

within a reasonable period, then

could write to your customer stating

consider whether you really want to

that, although you’re entitled to charge

continue to deal with them. The time

interest and compensation, if they

you spend chasing payments could

settle the overdue amount in the next

potentially be better spent elsewhere,

seven days then you’ll waive this right.

such as finding new customers who

■ As soon as a payment

■ If the payment is still outstanding after 14 days, send an email reminder ■ If after 30 days, the payment is still outstanding, then phone the customer directly If your customer is another business,

If, despite all your efforts the customer is still not paying up, then

will pay on time. A part of credit control is also

then you’re entitled to charge interest

there is the option of taking legal

knowing when to give up. There may

on overdue amounts. There is a

action. This could be through the small

be times, particularly with smaller

statutory interest rate set down under

claims court, a solicitor or a reputable

debts, when it’s just not worth the

the Late Payment of Commercial

debt collection agency. However, if

time and potential cost of continuing

Debts (Interest) Act 1988, of 8% plus

you want to continue to trade with the

to chase the debt. Frustrating as it’s

the Bank of England base rate. If your

customer, you need to consider the

not to be paid for work you have

costs are higher (for example if you’re

damage of taking legal action on your

done or products you have supplied,

using a debt recovery agency), you

relationship with them. Along with the

sometimes you have to take it on the

can claim “reasonable” recovery costs.

cost and time involved, this normally

chin, write it off and move on.

Letting your customers know you’re

makes legal action a last resort.

Advertise for as little as £59

Issue 5 – Finance | 29 (20% discount when block booking 3 ads)


The Business Bulletin

Spotllight on…

… you’re going through a bit of a bad time don’t quit.

30 | Issue 5 – Finance


Spotllight on…

The Business Bulletin

Spotlight on James Blacklaws James, an ex-banker, is a highly experienced and fully Independent commercial finance broker, authorised and regulated by the FCA. With whole-of-market access, he sources funding and business loans for those wishing to buy commercial premises, or those looking for funds to develop their business. In this interview he shares about his business and thoughts on the finance industry.

So, how have you got to where you are today?

spend on yellow pages adverts or adverts in the

I’ve been in the industry 18 years now and have

local newspaper. I took the view that the best

run my own business about five and a half. The last year or so has been quite turbulent. I try and keep people as up-to-date as possible on what’s going on with government loan schemes for the business side and the property side of things with regard to the ability to raise finance. I began as a corporate bank manager in 2003 for a High Street bank and I was in that industry

way of meeting as many people and showing my expertise to as many people as possible was traditional networking. It’s as simple as a Google search initially and from there you meet people who introduce you to other groups. I’ve always had the theory, you go along to something, you never know where it’s going to lead. I find it an incredibly effective way to meet

until 2015. I was looking after business customers,

people and demonstrate your knowledge to

looking after their relationship requirements,

them in a controlled environment for a nominal

their product needs, their lending requirements. I

fee. As opposed to sending a blanket flyer out,

decided to become self-employed in June 2015

or a newspaper advert, which may reach several

and start my own brokerage.

thousand people, but how many of them are potential clients for you, or introducers for you?

When you first came out of a corporate, did you

Probably not many. It’s something I’ve always done,

know about networking? Was that something

it’s something that I enjoy doing. I’ve continued

that you knew you needed to do? How did your

to do it during lockdown via Zoom and other

networking life start?

platforms which have been provided, and it’s been

Like a lot of people when I started my own

successful for me. It’s been the way I’ve grown my

business, I had little money and lots of time. Because I started a service industry, I sat here and waited and waited for the phone to ring and, of

business and it’s the way I’ll continue to hopefully grow my business going forward. I implore anybody in the current pandemic and

course, it doesn’t ring because no one knows who

the lockdowns to get as involved in virtual meetings.

you are! You don’t have thousands of pounds to

I believe an element of networking in this way

Issue 5 – Finance | 31


The Business Bulletin

certainly towards the end of my time there it was. I doubt whether that’s

Like a lot of people when I started my own business, I had little money and lots of time.

changed a lot in the last five years. I don’t want to have to have weekly appraisals with my boss telling me I’ve not sold enough credit cards, or widgets, or whatever it may be. And I don’t want a man in a suit telling me what my performance level is, or what my working hours should be. So, that’s been a massive why for me. It would be very easy to sit here and say it’s all about my family and my kids and stuff; of course it is - that’s why we go to work in the morning. But that

is here to stay for good. I personally

room, or frankly, I’ve seen people do it

would be my why if I was actually in

applaud that, because I think it’s

from their own bed before!

an employee position as well. Certainly

a fantastic way of meeting people without having to spend an hour and

What’s your why? What drives you

the idea of running my own business and the high I get has been massive

a half on the road to attend a meeting

and gets you out of bed each day?

when you don’t know how many

Like a lot of small business owners, I

my own business and feel it’s a very

people are going to be there anyway.

don’t want to have to get a job again!

privileged position. To continue to do

So, why not do it from your own office,

The world of banking is very tough.

that is certainly the reason I get out of

your own premises, your own living

It’s become increasingly pressurised,

bed, whatever time it is every morning.

32 | Issue 5 – Finance

for me. I thoroughly enjoy running


The Business Bulletin

Even if all you’re doing is offering YouTube advice, you’re showing your expertise and raising your credibility. I think giving back in that way is incredibly important. Totally off-track, the boxing gloves and other boxing memorabilia you have. What’s that about? I’ve been a boxing fan since I was knee-high to a grasshopper. What you don’t know is I’ve got about another 20-odd signed gloves on my wall signed by a variety of famous boxers and as well as various fightworn memorabilia. I have things from Evander Holyfield and a piece of the ring when Mike Tyson fought Lennox Lewis and other things like that. I’ve got my own office at home where I tend to indulge myself of the odd purchase to take me back to when I was first getting into boxing. I’m simply an enthusiastic fan. Did you actually used to box yourself, or are you more of a ringside person, rather than in the ring person? These days, certainly ringside! It’s many, many years since I got in the boxing ring. Probably well over 20 years, I would say. And I like to keep it that way. I enjoyed it. I enjoyed the fitness element. I wasn’t so keen on getting punched in the face. Whilst I

with, their qualifications and their

who’s a bit more human than others

authorisations they hold. I think that’s

and someone who can back it up

what I offer, which may be different

with testimonials and case studies,

to a lot of current entrants into the

which, may be many others, despite

marketplace - being quite strong

having a slick suit and a nice car, can’t

in those fields. As I mentioned, I’ve

actually do.

spent virtually my whole working

I’ve got that combination

life in this industry and have run my

of experience, knowledge and

successful business to date.

authorisation. If you recommend

I try and back that up with social

anyone who deals with commercial

proof. I started doing daily YouTube

finance, please make sure they are

videos at the start of lockdown. Now

FCA-registered, FC authorised and

I’m doing them once a week, but my

registered and they’re a member

YouTube channel has got over 150

of one of the trade bodies. Please

videos on it. My website has got a lot

don’t deal with anyone who’s not.

of free blogs on it, and I try and show

The combination of experience and

myself as being different by actually

approachability, I think is the reason

Whenever you’re looking for any kind

offering free information and advice

why people come to me. Hopefully

of service professional, and certainly

first. A lot of brokers will charge an

they find that slightly more relaxed,

in the finance sector, whether it’s

upfront fee to see a client. I’ve never

but experienced service, is something

an independent financial advisor,

done that. I think that anyone who

which is appealing to them.

a mortgage broker, or somebody

decides they want to utilise the

who does what I do, there are

services of a commercial broker.

certain things you should check. You

I’d like to think if they search and

challenge has been?

should look for experience, how long

they found my services, that they’re

Anyone starting a business from

they’ve been running their business,

recommended to me, as opposed to

scratch with no customers, it is

the clients they’ve been dealing

someone else. They find someone

difficult. I mentioned earlier about

enjoyed them, I had a limited amount of success in the ring, I much prefer being the other side. What would you say makes you different from your competitors?

What would you say your biggest

Issue 5 – Finance | 33


The Business Bulletin

my industry start in the last year or so because they’d been made redundant

I enjoyed the fitness element. I wasn’t so keen on getting punched in the face. hopefully reasonable respect in the

of someone in my industry, or in

community and doing lots of business,

anyone’s industry, and you look at how

to being a one-man band starting

long they’ve been going and their

again. It took me a long time to get

previous customer history.

my head round that. I guess it was a bit of an ego check in many ways, in

you’ve just started, it’s very difficult to

that I felt I’d be able to do it, and felt

crack that credibility kind of veil. I felt

I’d be able to walk in and do business

when leaving the bank, I’ve been in

on day one, and actually, it wasn’t.

the bank for 12 years, people want

of them have already quit and gone back to employment. It’s actually very, very difficult to start from the bottom, which I’ve had to do. That was the massive challenge for me. Both from a personal point of view and an ego point of view. Also from a financial point of view, because it’s nice to earn money to pay the bills! We try and take in our stride and move on with it. What is your top tip for any small

when you look at the credibility

If you’ve got nothing, because

from their finance jobs. I know a lot

I think the initial challenge of

business owner out there? I think especially at the moment, my top tip is hold your nerve. If you are doing the right thing, if you feel that you’re running your business the right way, you’re looking after your clients and you’re marketing yourself properly; yet you’re going through a bit of a bad time - don’t quit. Keep confident, keep working hard and

to talk to me because of that – well

knocking it all down and starting

actually, no. Breaking down that

things will turn around. I’ve seen so

again, in the long term feels very

and starting again from being an

many people in the last six months

fulfilling. A lot of people start a

experienced bank manager, with

say, “It’s all gone wrong and I’m going

business, we’ve seen a lot of people in

to quit.” I understand that we all have days like that but keep doing the right thing. Work hard and success will come back - that’s what I’ve said since starting my business. I had to tell myself that several times. Just keep going, keep doing it, keep turning up and success will come. So, I would just say, don’t quit.

Watch the interview This is an extract of a video interview – to watch the full session, visit: youtube.com/ watch?v=kuwqjrVOips

Evander Holyfield vs. Lou Savarese, El Paso, Texas, 2007, photograph by John Kloepper © Shelka04. Reproduced under Creative Commons Licence: Attribution-ShareAlike 3.0 Unported. Source


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The Business Bulletin

Navigating the hardening insurance market The state of the insurance industry continues to fluctuate. This can be confusing for business owners trying to forecast future insurance costs while industry experts monitor the market and try to project whether insurance premiums will rise and by how much.

36 | Issue 5 – Finance


The Business Bulletin

What is clear is that risk management, loss control and safety continue to be crucial to the success of any business insurance package, regardless of market conditions. Now is a good time to evaluate your business’s risk management plan as a whole

Soft market = lower premiums + increased capacity which means insurance carriers write more policies and higher limits

to ensure your business can attain

+ wide appetite

favourable pricing regardless of

+ increased competition among

market conditions.

What a hardening market means for you

insurance carriers + relaxed underwriting criteria which means underwriting is easier

During times of a soft market, like the past few years, business owners see cost reductions in their organisation’s insurance premiums, even without a reduction in their risk. As a result,

Heather Coupland Konsileo Heather has over 20 years’ experience in the business insurance and risk management sector providing protection for companies. She is passionate about helping companies of all sizes to protect and grow their business through bespoke insurance and risk management

Hard market

programmes. Her focus is on being an

= higher premiums

enjoy enhanced insurance protection,

extension to your business for you to competitive premiums as well as a professional and efficient service.

business owners are often unwilling

+ limited capacity which means

to spend time and resources on

insurance carriers write less

loss control and risk management

insurance policies

heather.coupland@konsileo.com

because they already see their

+ limited appetite

konsileo.com

insurance premiums dropping. This reduction in pricing is deceptive,

+ less competition among

setting businesses up for a shock

insurance carriers

when the market takes a turn.

+ more stringent underwriting

It is important to take advantage of the opportunity to get ahead of the game by proactively addressing losses and risks now. When insurance prices begin to climb, those organisations that have taken the initiative to address losses and mitigate risk will see modest increases in premiums. Whereas those that simply rode the market without working to reduce risk will have a harder time placing cover and will not be offered as  competitive rates. As a business owner, a 15 per cent increase in cost will still be unpleasant, but a 40 per cent increase in addition to a reduction in cover could end up affecting your company’s well- being in the short

07595 021376

criteria which means underwriting is more difficult and data is key Risk management, loss control and safety continue to be crucial for the success of any business insurance package, regardless of market conditions.

attacks, digital addictions, etc. ■ Interest rates are at an alltime low in which investment income cannot be relied upon ■ Property insurance rates were far too low before 2020 and were already running at a loss. An increase in frequency of severe property losses such as the floods caused

Several factors influencing the hard market ■ Coronavirus will be one of the

by storms Dennis and Ciara. Climate change have insurers struggling with correctly predicting floods and they

largest loss on records for non-

need to build up a pot of

life insurers together with loss

money to take care of the next

of investment income.

set of severe floods.

■ Insurer Solvency II –the legal

■ Ogden Discount Rate resulting

requirement to set aside

in significant additional costs

a significant proportion of

to Insurers in the settlement

earned premium to ensure

of injury claims. The Ogden

soon or hardens gradually, a business

there is enough money to

discount rate is a calculation

with effective loss control and risk

pay future claims. New and

used to determine how much

management initiatives will always

emerging risks will need to be

money insurance companies

pay less to secure their firm, even in

considered e.g., driverless cars,

should pay as compensation

the softest of markets.

increase in crime and cyber-

to people who have suffered

and long term. Even if the market does not harden

Issue 5 – Finance | 37


The Business Bulletin

life-changing injuries so that

the increase in your premiums will be

it will cover all their predicted

minimised later.

future losses. ■ Reinsurance is a key component of an insurers pricing model and rates will rise significantly leaving insurers with no option other than to reflect these increases in their rates and to reduce their market capacity.

Take charge of loss control

The best advice is to ensure that your insurance broker provides a consultative approach to accomplish the following: ■ Pinpoint your exposures and cost drivers. ■ Identify the best loss control solutions to address your unique risks. ■ Discuss a risk retention strategy that accurately reflects

The best approach to control losses is

the business’s risk tolerance

to prevent injury and illness, manage

appetite and investigate

claims effectively and implement cost

alternative risk retention

containment strategies. If you work

options such as higher

to reduce risk and prevent loss now,

excesses and/or deductibles.

■ Create a solid business continuity plan to account for disasters and other unpredictable risks. ■ Build a company culture focused on safety. ■ Manage claims efficiently and challenge reserves where appropriate to keep costs down. ■ Start renewal negotiations early to manage expectations.


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The Business Bulletin

Give yourself a financial MOT Money makes the world go round, or so they say. It’s certainly important and whether you like it or not, its something you can’t avoid. Some people bury their head in the sand at the thought of dealing with their personal and family finances, but ignore it at your peril.

You work hard for your money and why not make your money work hard for you? Here are some of the areas to look at when doing a financial review – hopefully it provides some pointers to give you a better understanding of where you are at and potentially highlight areas for improvement.

Rainy days

1. What’s the value of the pension? 2. What is it invested in and what have returns been over the last year / 3 years / 5 years? 3. Repeat as necessary!

have you contributed? Do you have some spare cash? You could potentially contribute to your pension & get tax

Have you got some money set aside

relief, effectively boosting your pension

for that unexpected bill or event?

for free. There are restrictions and rules,

Ideally this pot would cover 3-6

but for many people, the main rules to

months of expenses to give you

be mindful of are

and your family the best chance of getting through that period of time, without having to worry too much about short term finances. If you haven’t don’t panic – but make it a high priority to sort.

Pensions Pensions provide a tax efficient ‘wrapper’ to help fund your future lifestyle. It’s a good idea to make sure you know what you’ve got, where it is and how it is performing. Find your most recent statement and / or log on to your provider(s) portal.

40 | Issue 5 – Finance

Neil Wattam

Across your pensions, how much

■ You can only contribute up to £40,000 or your relevant earnings per tax year ■ You can make additional

Wattam Kirby Mee Neil has worked in various finance and accounting roles since 2004, starting as an auditor, followed by senior positions within FTSE 100 and FTSE 250 companies, including as Finance Director. His experience of working in numerous businesses and sectors, including running a limited company, provides a sound base from which to help clients. Neil is a Chartered Accountant (ICAEW) and holds the Diploma in Regulated Financial Planning (CII). Neil is studying towards Chartered status with the CII. 0116 218 4891

contributions above £40,000

neil@wkmwealth.co.uk

using ‘carry forward’ rules:

wkmwealth.co.uk

❙ if you contributed £20,000 in 2019/20, then you have £20,000 still remaining to

cannot be accessed before the

use – but only if you have

age of 55 currently, so don’t

earnings >£40,000 and have

make additional contributions

fully utilised the current tax

unless you’re happy to tie up

year allowance

that money

■ Don’t forget money in your pension scheme is tied up and

Consolidating pensions schemes can often make sense, but equally,


The Business Bulletin

you may have a pension that has

Whilst the state pension offers

Stocks & Shares ISAs arguably

benefits that you’d lose if you were to

a relatively modest income, it will

offer the widest range of investment

transfer. So make sure you check out

increase year after year and will be

opportunities and potentially growth

what benefits you may have.

payable for the rest of your life. That is

over the long term, but that comes

absolutely not to be sniffed at.

with higher risk and the requirement

Otherwise, by consolidating, you’re reducing administration and possibly fees too and allows you to keep things invested in a similar manner. You could move the pots to your current workplace scheme, or open a Self Invested Personal Pension (SIPP). SIPPs typically offer more choice in terms of investment opportunities and also ability to access your pension flexibly in future.

to select the investments too.

ISAs These are tax efficient wrappers, in which to hold cash or investments. ISAs can grow free from income tax and capital gains tax and you can withdraw the money at any time without any further tax due. So, similar to pensions, take an interest…

Please don’t ignore it. Get a state pension forecast at gov.uk: www.gov.uk/check-state-pension

returns are typically lower as well, meaning the risk is that your money is effectively losing value, as the price of goods increase. Lifetime ISAs (LISAs) are a potentially useful option – if you are under 40 years old, you can open

1. What have you got, where is it?

State Pension

Cash ISAs are lower risk from an investment perspective, but the

2. What is it invested in (assuming it’s not cash) 3. What do you plan to do with it?

one. You can contribute up to £4,000 per tax year, which takes part of the £20,000 overall ISA allowance. The benefit with LISAs is that the government boost that contribution

You need 35 years of National Insurance contributions to get the full new state pension. This would be worth around £9,000 per year. If you have some missing years, it is possible to buy them back (sometimes up to 10 years prior) and it often makes financial sense to do so.

Issue 5 – Finance | 41


The Business Bulletin

insurance products setup through the limited company, from a financial/tax perspective.

Pensions provide a tax efficient ‘wrapper’ to help fund your future lifestyle.

Wills Have you got a will? According to a survey in December 2020, nearly 60% of adults in the UK do not have a will. It appears to be linked to the idea that ‘it won’t happen to me’. Surely you would rather have an element of control over what happens to your estate should the worst happen? If you’re not married or in a civil partnership, your partner has no rights

by 25%, so your £4,000 becomes

step in to provide financial

to the estate whatsoever, without a

£5,000! What’s not to like? Well there

assistance in the event of a

will being in place. Even if you are

are some rules…

death

married and there is no will, the rules

1. You can’t withdraw that

■ Critical Illness provides a tax

money before you’re 60 unless

free lump sum in the event of

it’s used towards buying your

you suffering a serious illness

first home

(e.g. cancer / heart attack)

2. If you want to withdraw it

■ Income protection can

earlier or for another reason,

provide a tax free income if

there is a 25% penalty

you’re unable to work due to

Don’t forget Junior ISAs. Everyone (pretty much!) has an annual ISA entitlement, including children. Adults

becoming ill or injured If you own your business, it is sometimes beneficial to have these

of intestacy kick-in and determine who is entitled to what. That could be out of kilter with your wishes. Get a will in place! There are a myriad of matters to consider when thinking ahead for your finances, but if you take the time to run through these items, you will have made a big step forward. This article is for general information and does not constitute any form of advice or recommendation.

have £20,000 each and children (<18) have £9,000 each. Children aged 16 & 17 get both the child & adult allowances, hence can put £29,000 into ISAs when they are aged 16 and 17. If you don’t contribute to an ISA within a tax year, you lose that entitlement.

Personal insurance Have you got a mortgage? Are you renting a house? The answer is probably yes to one of them. Would you be able to pay these costs and keep a roof over your head, should something unforeseen happen – e.g. should someone in the family get injured, sick or even worse, die. ■ Life Insurance and Family Income benefit insurance provide cover that could

42 | Issue 5 – Finance

Stocks & Shares ISAs arguably offer the widest range of investment opportunities and potentially growth over the long term, but that comes with higher risk


The Business Bulletin

Ask the experts Do you have a burning question that you would like the answer to? Or maybe you’re looking for some advice to help your business? In each edition some questions will be shared and answered by some of The Business Bulletin experts.

Q. Where do I go if I can’t get

A. There are potentially many options

face to face meetings will they come

funding from my bank? Are there

open to you if your bank declines your

and visit you? Ask them.

other options than the bank for

business lending request.

Roger Eddowes

raising funds for my business?

The commercial finance world

A. The commercial finance market

has changed significantly in the last

has changed considerably in recent

decade and where the High Street

years, partly due to the effects of the

banks previously had a stranglehold

banking problems back in 2008. The

over the industry, there are now many

effect of that crisis was to make the

lenders open to requests, even if they

main banks much more careful in

have been previously turned down by

choosing which loans to grant. The

a mainstream lender. I would also add

net effect over the following years was

(especially important) that you ensure

for other ‘alternative’ lenders to appear

that any independent broker you may

to plug the gaps left by the banks in

use for business finance (or indeed any

certain areas of the market.

finance) has a membership of a trade

Many of these alternative lenders are very solid and serious in the way they conduct business. Unfortunately there are others that have appeared who are not so trustworthy. The

body (NACFB or FIBA for instance); plus has the relevant FCA authorisation. Without these, you may not be eligible to complain to the Ombudsman if required or the brokerage may not

difficulty for the potential borrower is

have the relevant insurance in place.

thus to know which are the reliable

James Blacklaws

one and which should be avoided.

JB Commercial Finance

The other problem is to identify which loan most suits your business

Q. How do I go about choosing a

requirement. Indeed in some cases

financial adviser? There seem to be

the best solution to raising finance

a lot of financial advisers out there –

for your business may be to have

how do you choose the right one?

a combination of loans of different

Essendon Accounts & Tax A. Certainly ask trusted contacts. There are also websites - Vouched For, for example, which provide testimonials. I would also suggest checking whether the advisor is tied to one provider. One provider is unlikely to provide the best in the market. Finally, make sure you ‘get’ them and they ‘get’ you. Unless you’re looking for just a transaction, financial planning is a process keeping you on track, watching your back, making sure you’re on the right path. So it’s important to have a decent relationship. An adviser may be a highly qualified chartered practitioner, but it’s no good if you don’t understand each other. James Tarry Scottsdale Moneywise A. Choosing an adviser depends on what you want from them. Is it life assurance or an income if your ill or

A. Ask your trusted referral partners

technical structures like trusts? Or

or business contacts who they would

like most people, is it simply that you

recommend. It may seem obvious

want your money, savings, ISAs and

but you need to find someone you

pensions to grow in value and not

can get on with and someone who

to lose out when the stock market

will understand you. So who do they

crashes? For the latter, ask meaningful

Peter Douglas

act for already? Have they also got the

questions and don’t be afraid to. Ask

Business Finance Services

capacity to look after you? If you like

to speak at least three of the adviser’s

types e.g. a working capital loan plus, say, asset finance. This is where it is best to employ the services of an experienced commercial finance broker.

Issue 5 – Finance | 43


The Business Bulletin

clients and ask them what happened

Is the adviser fully independent and

to forecast and budget as well as you

when the stock market crashed. Was

acting in the client’s best interest or

may be required to produce them

their adviser pro-active enough to

restricted in the advice they can give?

if looking for external finance.If you

have moved their money into safe

Ask the adviser to explain a little of

use an accounting software package

havens beforehand? Before they chose

how investments work and see if he/

these reports can be generated at a

their adviser what research did they

she is easy to understand. So it is not

click of a button. But it is reliant on

do or was it just they liked the person?

really about how you ‘feel’ about the

your accounting software being up to

adviser it should be more about his

date and accurate.

or her track record. In the end the

Got a question? If you have a question – then email us and these experts will set about answering it for you. It can be on any business topic you like, be it finance, sales, marketing, operations, resources, strategy or personal development. If you would like a more immediate response, then raise your question on the “Ask The Experts” forum.

difference will be many of thousands of £s across time. Rob Harris Your Financial Friend

Ruth Chettle Canary Accounting A. Yes, preferably in the first few days of the following month. I would also have projections included. You need

Q. Should I have a set of monthly

to know what profit you are making

management accounts? How do I go

and what you are projected to make

about generating these and how will

in the months ahead. If you have

they benefit my business?

this information you are more likely

A. As business owners most of you

to get your business decisions right.

will already have a rough idea of

Its far easier and less stressful if you

how your business is doing. Monthly

know that you might have a cashflow

management accounts are a great

issue in the months ahead as you

way to monitor and confirm how your

can plan for it.

business is doing each month. These

Roger Eddowes Essendon Accounts & Tax

can be used internally for helping you

Contributing experts

Ruth Chettle

Peter Douglas

James Blacklaws

Canary Accounting

Business Finance Services

JB Commercial Finance

Rob Harris

James Tarry

Roger Eddowes

Your Financial Friend

Scottsdale Moneywise

Essendon Accounts & Tax

44 | Issue 5 – Finance


The Business Bulletin

SME Survey What has the biggest impact on your cashflow? For any small business managing

small business owner.

the cash in and out is essential. Lack

I guess not surprisingly

of cash is one of the top reasons that

debt, overheads and

businesses fail. (Source: Hiscox). The

staff were the next

intention of this survey was to find

major issues with

out what the main causes of poor

credit terms, tax, loan

cashflow in a business.

repayments and VAT following up the rear!

The original options were: ■ Credit terms from suppliers ■ Debt (money owed by customers) ■ Loan repayments ■ Overheads (rent, rates, etc) ■ Sales (lack of) ■ Staff costs ■ Stock ■ Tax (NI, corporation) ■ VAT There was an “other” option in case any of the above were wildly out and there was something else significant that was affecting the cashflow. In total there were 93 responses to the survey and the results can be seen below. Respondents were able to choose more than one option. Lack of sales was by far the main issue. It is unclear whether this is due to the pandemic being faced at the time of undertaking the survey or whether this would apply under “normal” business conditions. The next survey (see below) will

This is good news for anyone involved in sales training/ consultancy as it would seem there is definitely a need for support in this area. With regard to debt management, there are a number of things that can be done to improve

is going to come as a surprise and

this. Some of them being: don’t wait

bite you in the proverbial! Again,

until month end to issue invoices,

accountants can help with this and

reduce your payment terms (on

there are software solutions that link

presentation of invoice is a good one!),

with your accountancy software to help

chase invoices before they are due,

better manage, or at least monitor,

get a third party to chase overdue

peaks and troughs in your cash.

invoices, arrange a payment plan for bad debtors – there have been articles in previous editions looking at debt management and credit control. Likewise with credit terms being an issue – renegotiate or arrange

Get involved

payment plans with suppliers. With tax and VAT issues it is always

To take part in the next

worth talking to your accountant for

survey – What factors are

advice or contacting HMRC directly

hampering your sales?

to see of there is anything that can be

– visit here: https://forms.

done to help out.

gle/764FKa82attH5XdP9. The

Whatever your issue, make sure

explore this further and see what is

that you are monitoring your cashflow;

impacting the lack of sales for the

doing a forecast if possible so nothing

results will be shared in the next edition of this magazine.

Issue 5 – Finance | 45


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