A plan whose numbers can be traced

Strategy & Business Planning

A business plan sent to a bank or a prospective investor is read by people who test figures for a living. Assumptions that cannot be traced to the accounting records will be questioned, and that question usually arrives at the least convenient moment.

This service sits within the management and finance scope of Article 3(3) of Law No. 5 of 2011. The conflict of interest provision in Article 28(2)(c) applies here in the same way, so we do not accept these engagements from entities whose financial statements we audit for the same financial year.

• Business plans and financial projectionsprojected profit and loss, cash flow and balance sheet, built from historical performance with assumptions set out in writing.
• Feasibility studiesassessing whether a venture, a new line, or a capital expenditure is worth pursuing, with sensitivity analysis.
• Funding structureweighing the debt and equity mix against cash flow capacity, and preparing the material lenders will ask for.
• Restructuring and performance improvementreorganising obligations, business lines or group structure when performance no longer supports the existing burden.