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Insights

Occasional writing on what we are seeing in practice. We publish when we have something worth saying, which is less often than a content calendar would like.

Insight·June 2026

The case for selling your business for slightly less

Every so often a valuation lands on our desk that is technically defensible and commercially reckless. The multiple has a footnote, the comparables are real, and the number — if actually paid on schedule — would leave the company unable to replace a van without a board discussion.

Here is the pattern we have watched play out across a decade and a half of transactions. Owners who priced their EOT sale at what the business could comfortably pay got paid — on time, in full, and usually with warmth. Owners who priced at the top of the defensible range spent years watching every management account with their stomach tight, renegotiated at least once, and arrived at the end of the schedule with the relationship strained precisely where it was meant to be proudest.

The uncomfortable arithmetic is that in a vendor-funded deal, the seller holds the risk either way. A lower price paid reliably is not generosity; it is the seller buying certainty with money they were unlikely to see on the optimistic schedule anyway. We have come to think of roughly ninety percent of the defensible maximum as the price of sleeping well — and we notice the sellers who take that view are also the ones invited back for the barbecues.

None of this argues for underselling. It argues for pricing against the bad year, not the good one — because over a five-to-seven-year payment period, the bad year will attend.

Insight·March 2026

The second transaction nobody budgets for

A growing share of our work is with businesses that became employee-owned two or three years ago and have arrived at what we privately call the second transaction: the point where the structure built at completion meets the company as it actually is.

The symptoms repeat. A trustee board that exists on paper and meets when reminded. An employee trustee doing their conscientious best with no training and no job description. A founder who is contractually a consultant and behaviourally a chief executive. A deed drafted from a precedent that assumed a company twice the size or half it.

None of this means the original advisers failed. It means transactions are events and ownership is a practice, and the two are usually bought together but delivered separately. The legal completion gets project management, deadlines and a dinner. The ownership gets whatever energy is left, which after a five-month transaction is frequently none.

Our advice to anyone mid-transition is to budget — in money and attention — for the year after completion as deliberately as for the deal itself. And to anyone past it, wondering whether the quietness of their governance is serenity or neglect: the annual checklist will tell you in an afternoon, and the honest answer is cheaper now than later.

Insight·November 2025

In praise of the employee trustee

The employee trustee is the least glamorous role in the structure and, done well, the one that makes the whole thing true. This is a person with a full-time job elsewhere in the building who has agreed — often after being asked twice — to hold the company's owners' interests, including the interests of people not yet hired, against every pressure in the room.

What they are given for this varies from proper induction and an external mentor to, in one case we encountered, a copy of the trust deed and the sincere wish of good luck. The correlation between that support and the health of the wider governance is the most reliable one we know. Show us a trained, confident employee trustee who asks the finance director real questions, and we will show you a trustee board that works; show us a silent one and we can usually sketch the rest of the dysfunction unseen.

The fixes are not expensive. A day of training. A standing slot with the chair before each meeting. Explicit permission — written down — to be wrong in public without consequence. And re-election cycles that treat the role as an honour worth contesting rather than a burden gratefully rotated.

If your business does one governance thing this year, invest in your employee trustee. It is the highest-yield pound in employee ownership.

Something here strike a nerve?

These pieces come from patterns we see weekly. If one of them describes your business, the conversation is usually shorter than you fear.

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