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EXPERT BUSINESS VALUATIONS · CONSULT EFC

Business valuations.
Decisions with clarity.

Understand the value behind your next move. Business and share valuations for UK owners, shareholders and buyers, with the evidence and assumptions made clear.

Kishen Patel, BFP ACA
ICAEW Chartered Accountant · Meet your adviser ↗
THE EVIDENCE BEHIND THE VALUE01 / EARNINGS

One profit figure.
A more useful starting point.

An illustrative earnings bridge. Each adjustment needs an explanation and supporting evidence.

Illustrative earnings adjustment bridge£180,000 reported EBITDA plus £20,000 one-off costs plus £90,000 owner pay less £80,000 replacement pay equals £210,000 normalised EBITDA. Hypothetical, not a business valuation.£180kReportedEBITDA+£20kOne-offcosts+£90kOwnerpay−£80kReplacementpay£210kNormalisedEBITDA
ILLUSTRATIVE NORMALISED EBITDA£210,000

Hypothetical example. Adjustments are not automatic add-backs. This is an earnings calculation, not a company value or market benchmark.

↗ Independent business & share valuation support✓ Scope and fees agreed before work begins◎ UK-wide remote enquiries
START WITH THE DECISION

What do you need
the number for?

A sale, a shareholder discussion and a buyer’s offer ask different questions. Find the support that fits your situation.

MORE THAN A MULTIPLE

A number matters.
The reasoning matters more.

“What is it worth?” starts with “what exactly are we valuing?”

Define the business or shares, the purpose and the valuation date. Then examine the earnings, assets, cash flows and risks that support the analysis. The result should be useful for the decision you actually face.

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A CLEAR WAY FORWARD

Start with a conversation.
Build on the evidence.

01 / THE BRIEF

Define the question.

Tell us why you need a valuation, your timing and who will use the work. We assess suitability and discuss the scope.

02 / THE EVIDENCE

Understand the business.

Agree the information needed, consider relevant methods and make material assumptions and limitations explicit.

03 / THE DECISION

See the reasoning.

The agreed deliverable explains the analysis, conclusions and permitted use. Scope and fees are agreed before work starts.

THE VALUATION NOTEBOOK

Better questions.
More informed decisions.

Practical guides to the issues behind a business or share value. Browse all valuation insights ↗

BEFORE YOU COMMISSION

Your valuation questions.
Clearly answered.

Start with the practical details. Tell us about an unusual purpose before assuming a standard report will fit.

Understand scope and fees ↗

How is a UK business valued?

The approach depends on the business and purpose. Earnings-based, cash-flow and asset-based methods consider different evidence. The work should explain sustainable earnings, assumptions, risks and the interest included.

Is a business valuation the same as its sale price?

No. A valuation addresses a defined question at a relevant date. An agreed sale price also reflects the buyer, negotiation, transaction perimeter, due diligence and payment terms.

What information should I prepare?

Start with recent accounts, current management figures, ownership and why you need the valuation. Forecasts, owner remuneration, debt, cash and customer concentration may also be relevant. Agree a suitable channel before sharing documents.

How much does a business valuation cost?

The fee depends on complexity, information quality, analysis and deliverable. We discuss your purpose and agree the scope and fee before work begins. An initial enquiry does not commit you to an engagement.

Can a minority shareholding be valued as a percentage of the company?

A simple percentage is not always appropriate. The holding’s rights, restrictions, purpose and instructions matter. Do not assume a universal minority discount.

Do you provide business valuations across the UK?

Remote enquiries are welcome across England, Scotland, Wales and Northern Ireland. Regional pages explain service coverage and preparation considerations; they do not represent branch offices.

Can a report be used for tax, a lender or a dispute?

Tell us the intended use and recipients before commissioning. A commercial planning report does not automatically meet a lender’s, tax authority’s or court’s requirements. Suitability and specialist input must be assessed first.

YOUR NEXT MOVE STARTS HERE

Let’s put the
value in context.

Tell us about the decision ahead. No financial documents are needed for an initial enquiry; we’ll discuss suitability, information, scope and fees first.

Kishen Patel, BFP ACA

ICAEW Chartered Accountant · Consult EFC

info@consultEFC.com
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WHEREVER YOU OPERATE

Business valuation support across the UK.

Remote enquiries across England, Scotland, Wales and Northern Ireland. These pages describe coverage, not branch offices.

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