Author: Quantum Foundation

Strategic Planning and Coaching

Strategic Planning and Coaching; Highly Effective Boards have very strong strategic planning skills. The latest research has overwhelmingly concluded that a sound strategy with a strong implementation approach is essential to sustainable success. Not surprisingly many of the elements necessary for the successful coaching and development of Directors and Senior Managers are also essential for… Read more »

Mandatory Climate Financial Disclosure News

Mandatory Climate related financial disclosures in 2022

Mandatory Climate related financial disclosures based upon precises of extracts from The Department for Business, Energy & Industrial Strategy document dated October 2021 entitled Consultation response: Mandatory climate-related financial disclosures by publicly quoted companies, large private companies, and LLPs Context From 24th March to 5th May 2021, the Department for Business, Energy and Industrial Strategy… Read more »

10% CGT Tax Break for Directors

The Public Sector Borrowing Requirement is calculated using Cash Accounting

The Public Sector Borrowing Requirement is calculated using Cash Accounting, which fails to differentiate between one off cash generation and cash from recurring cash generation. It is the Annual Government deficit and was definitely being significantly reduced pre-Covid. But perhaps not as fast as the official figures suggested. The UK Government uses cash accounting, which… Read more »

10% CGT Tax Break for Directors

Goodwill Accounting Changes Impact Board Performance

Goodwill Accounting Changes impact Board performance, published profits and maximum dividends payable. UK Plc is damaged, yet again, by the overly rigid application by our UK regulators of EU rules. The accounting standard, FRS102, forces UK companies and their boards of directors to amortise all intangible assets through the annual P&L.  However, those companies and directors… Read more »