Calendar An icon of a desk calendar. Cancel An icon of a circle with a diagonal line across. Caret An icon of a block arrow pointing to the right. Email An icon of a paper envelope. Facebook An icon of the Facebook "f" mark. Google An icon of the Google "G" mark. Linked In An icon of the Linked In "in" mark. Logout An icon representing logout. Profile An icon that resembles human head and shoulders. Telephone An icon of a traditional telephone receiver. Tick An icon of a tick mark. Is Public An icon of a human eye and eyelashes. Is Not Public An icon of a human eye and eyelashes with a diagonal line through it. Pause Icon A two-lined pause icon for stopping interactions. Quote Mark A opening quote mark. Quote Mark A closing quote mark. Arrow An icon of an arrow. Folder An icon of a paper folder. Breaking An icon of an exclamation mark on a circular background. Camera An icon of a digital camera. Caret An icon of a caret arrow. Clock An icon of a clock face. Close An icon of the an X shape. Close Icon An icon used to represent where to interact to collapse or dismiss a component Comment An icon of a speech bubble. Comments An icon of a speech bubble, denoting user comments. Comments An icon of a speech bubble, denoting user comments. Ellipsis An icon of 3 horizontal dots. Envelope An icon of a paper envelope. Facebook An icon of a facebook f logo. Camera An icon of a digital camera. Home An icon of a house. Instagram An icon of the Instagram logo. LinkedIn An icon of the LinkedIn logo. Magnifying Glass An icon of a magnifying glass. Search Icon A magnifying glass icon that is used to represent the function of searching. Menu An icon of 3 horizontal lines. Hamburger Menu Icon An icon used to represent a collapsed menu. Next An icon of an arrow pointing to the right. Notice An explanation mark centred inside a circle. Previous An icon of an arrow pointing to the left. Rating An icon of a star. Tag An icon of a tag. Twitter An icon of the Twitter logo. Video Camera An icon of a video camera shape. Speech Bubble Icon A icon displaying a speech bubble WhatsApp An icon of the WhatsApp logo. Information An icon of an information logo. Plus A mathematical 'plus' symbol. Duration An icon indicating Time. Success Tick An icon of a green tick. Success Tick Timeout An icon of a greyed out success tick. Loading Spinner An icon of a loading spinner. Facebook Messenger An icon of the facebook messenger app logo. Facebook An icon of a facebook f logo. Facebook Messenger An icon of the Twitter app logo. LinkedIn An icon of the LinkedIn logo. WhatsApp Messenger An icon of the Whatsapp messenger app logo. Email An icon of an mail envelope. Copy link A decentered black square over a white square.

Steps to ensure maximum value and smooth transition when selling your business

By Callum Gray, Corporate Finance Partner, AAB

AAB exists to help clients overcome barriers, achieve their goals and reach their full potential.
AAB exists to help clients overcome barriers, achieve their goals and reach their full potential.

As a business owner, it’s easy to focus on daily operations and short-term goals.
However, planning for future management and ownership is essential for long-term success.

Whether approaching retirement or seeking a lifestyle change, selling your business requires careful preparation. Proper planning ensures a smoother transition and maximises value upon exit.
Consider these essential steps to prepare your business for sale:

Callum Gray, Corporate Finance Partner, AAB Group

1. Start Planning Early

Preparation is critical for a successful sale. Planning in advance allows you to:
• Align the business with your objectives.
• Optimise sustainable profitability.
• Address inefficiencies and reduce reliance on the current owner.
• Enhance buyer appeal.
Selling a business is often a once-in-a-lifetime event. Early preparation helps shape the business with your goals in mind, significantly improving sale price and after-tax proceeds.

2. Management Succession

Buyers prefer businesses that aren’t overly reliant on the owner. To address this:
• Build a capable management team for daily operations and strategic decisions.
• Delegate responsibilities and implement systems to reduce dependency on any individual.
This approach makes the business more attractive and shortens the post-sale handover period.

3. Optimise Sustainable Profitability

Consistent profitability drives value. To enhance financial performance:
• Eliminate unprofitable activities.
• Focus on high-margin products or services.
• Analyse customer profitability.

Year-on-year growth in earnings boosts buyer confidence. Timing the sale during strong performance is crucial.

4. Strengthen Financial Reporting

Accurate financial data is essential during due diligence. To ensure a smooth process:
• Use efficient accounting software.
• Maintain reliable financial statements and KPI reports.
• Conduct a financial “health check” to address risks like VAT treatment or asset valuations.
Strong financial governance proves the business is well managed, reducing the likelihood of price renegotiations post-due diligence.

5. Diversify Customers and Contracts

Reliance on a few customers or sectors increases buyer risk. To mitigate this:
• Diversify your customer base across industries or geographies.
• Secure long-term contracts with recurring revenue streams.
• Formalise agreements to instil buyer confidence in future income.
These steps spread risk and enhance value on exit.

6. Tax Planning

Efficient tax planning significantly increases after-tax proceeds. With recent changes to Business Asset Disposal Relief and Inheritance Tax, seeking early advice from a tax adviser will provide more options. Effective tax planning helps:
• Leverage tax reliefs.
• Prepare for potential legislative changes.
Proper planning aligns your sale strategy with tax benefits and avoids surprises.

7. Understand Buyer Expectations

Identifying potential buyers early helps position your business effectively. Common buyer types include:
• External buyers (eg competitors, private equity firms).
• Internal buyers (eg management via a management buy-out).
Tailor your strategy to meet buyer needs, streamlining the process and increasing appeal.

8. Address Compliance and Legal Matters

Buyers scrutinise compliance during due diligence. To avoid delays:
• Ensure adherence to industry, legal and tax regulations.
• Address past non-compliance with regulatory bodies.
• Review contracts for Change of Control clauses that may impact the sale.
Proactively resolving issues enhances buyer confidence.

9. Seek Professional Advice

Experienced advisers are invaluable for navigating complexities in a business sale. A skilled team can:
• Help achieve your objectives and maximise proceeds.
• Identify and resolve issues efficiently.
• Allow you to focus on operations during the sale.
• Ensure a smoother transaction.

Final Thoughts

Selling your business is a significant decision requiring thoughtful planning.
By addressing these key areas early you can maximise value, minimise risks and ensure a successful transition.
Work with professional advisers to make your business “sale ready” and secure the best-possible outcome.

Get in touch with Calum:

Callum Gray

Corporate Finance Partner

E: callum.gray@aab.uk

T. 01224 625111

Learn more and visit AAB’s website today.

 

Conversation