In this issue Will explains that the rapid developments in the use of cloud based technology means any business can benefit from a financial model and rolling forecast which will enable better planning for their future. Ryan also encourages businesses to look ahead at going concern and tells us what three areas auditors will be asking questions about. Nikki encourages you to ask questions to understand your accounts and better plan for the future, whilst Nic shares his experience of being open to change, after joining the firm following our acquisition of Little and Company and the benefits gained by new technology. Ollie, who is all too familiar with the acquisition process, shares his experience gained from working with HR People Support on how to successfully navigate the TUPE element. James shares HMRC’s stats around successful R&D Tax Relief claims and our Tax Team reflect on the announcements from the first “post-COVID era” Budget.