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Venture Debt Explained: Structure, Pricing and When to Use It
What venture debt is, how it's structured and priced, why startups raise it instead of more equity, and the risks finance teams need to model before taking it on.
Debt Covenants Explained: Types, Ratios and What Happens on Breach
A practical guide to debt covenants: affirmative, negative and financial covenants, maintenance vs incurrence testing, key ratios, and how to manage covenant headroom.
Cap Tables Explained: What They Show and Why Dilution Matters
A plain-English guide to capitalisation tables: what they contain, how dilution works across funding rounds, and the most common mistakes finance teams make when building one.
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Unit Economics Explained: CAC, LTV and Contribution Margin
Unit economics measures whether a business makes money on each customer or transaction before overheads. Here's how CAC, LTV, contribution margin and payback period fit together.
Rolling Forecasts: What They Are and How to Build One
A rolling forecast continuously extends the planning horizon rather than fixing it to a calendar year. Here's how it differs from annual budgeting, its benefits and trade-offs, and how to build one.
AAT Advanced Business Awareness (AVBA): New Level 4 Unit Guide
AVBA is one of the five mandatory units in AAT's new Level 4 Diploma for Professional Accounting Technicians (L4PAT) — and the only one with no Q2022 predecessor. Here's what it covers and how to prepare.
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AAT Principles of Taxation (PTAX): New Level 4 Unit Guide
PTAX is one of the five mandatory units in AAT's new Level 4 Diploma for Professional Accounting Technicians (L4PAT). Here's what it covers, why it launched later than the other units, and how it replaces PNTA and BNTA.
AAT Audit and Internal Controls (ATIC): New Level 4 Unit Guide
ATIC is one of the five mandatory units in AAT's new Level 4 Diploma for Professional Accounting Technicians (L4PAT). Here's what it covers, how it merges INAC and AUDT, and the AUTU top-up transition route.
AAT Management Accounting (MNAC): New Level 4 Unit Guide
MNAC is one of the five mandatory units in AAT's new Level 4 Diploma for Professional Accounting Technicians (L4PAT). Here's what it covers, how it replaces AMAC and CSFT, and how to prepare.
AAT Financial Accounting (FNAC): New Level 4 Unit Guide
FNAC is one of the five mandatory units in AAT's new Level 4 Diploma for Professional Accounting Technicians (L4PAT). Here's what it covers, how it maps to the old DAIF unit, and how to prepare.
Post-Quantum Cryptography: The New Risk Finance Teams Need to Track
NIST has finalised post-quantum cryptography standards and the NCSC has set 2028-2035 migration milestones. Why finance teams should care about the 'harvest now, decrypt later' threat.
EUDI Wallet Explained: What It Means for KYC and Onboarding by 2027
Banks and payment institutions must accept the EU Digital Identity Wallet for customer identification by December 2027. Here's what changes for KYC and onboarding.
Charities SORP 2026: What's Changing for Charity Finance Teams
The Charities SORP 2026 edition brings new lease accounting, income recognition rules and reporting tiers, effective for periods from 1 January 2026. Here's what's changing.