Larsen Howie Practical business advice for UK owners

Larsen Howie

Practical business advice for UK owners

Latest Articles

Seats, Cycles and Silent Renewals: A Director’s Quarterly Control for Software Spend
Cash Flow & Finance

Seats, Cycles and Silent Renewals: A Director’s Quarterly Control for Software Spend

Recurring software costs rarely announce themselves. They sit on saved cards, renew annually and increase on terms buried in an order form. This guide sets out a practical register, renewal checks and quarterly approval routine for UK directors who want software spend back under control before January 2027 price changes and notice periods take effect.
Custody Is Not Ownership: Building a Board-Level Register of Digital Assets
Governance & Ownership

Custody Is Not Ownership: Building a Board-Level Register of Digital Assets

Domain names, hosting, certificates and admin accounts are often held in an individual’s name long after the company has paid for them. A simple board-level register, reviewed on a fixed cycle, turns that quiet dependency into a governed asset — and gives directors evidence of control before a renewal, a resignation or a locked account becomes a trading issue.
The Archive You Are Liable For: A Director’s Schedule for Keeping Less and Proving More
Tax & Compliance

The Archive You Are Liable For: A Director’s Schedule for Keeping Less and Proving More

A document retention schedule is not an administrative nicety; it is a governance control that limits legal, tax and data-protection exposure. This practical review sets out indicative UK retention periods, a one-page schedule, the circumstances that must pause deletion, and secure disposal steps a small team can follow.
The Unbilled Ledger: A November Review of Work Already Delivered
Cash Flow & Finance

The Unbilled Ledger: A November Review of Work Already Delivered

November is the practical moment to find completed work that has not yet reached an invoice. This director-level review sets out how to reconcile delivery records, test billing triggers and turn unbilled work in progress into cash before the year-end rush.
The £150 Threshold: A Director’s December Review of Staff Festivities and Small Gifts
Tax & Compliance

The £150 Threshold: A Director’s December Review of Staff Festivities and Small Gifts

A Christmas party can be a legitimate staff reward and a tax-efficient one, but the reliefs are narrower than many directors assume. This review sets out how to separate staff entertainment from client hospitality and director perks, calculate the £150 per-head exemption, and keep trivial benefits within their limits.
Before the Sort Code Moves: A Director’s Control for Supplier Bank Changes
Cash Flow & Finance

Before the Sort Code Moves: A Director’s Control for Supplier Bank Changes

A supplier’s request to change bank details is one of the quietest fraud risks a company faces, and an email reply is not verification. This article sets out a practical two-call discipline, shows how to build it into the purchase ledger and payment run, and explains what to do if money has already been sent to the wrong account.
The Policy Behind the Certificate: An Annual Insurance Review for UK Directors
Governance & Ownership

The Policy Behind the Certificate: An Annual Insurance Review for UK Directors

A certificate of insurance confirms that a policy exists, not that it will respond when a claim arrives. This article sets out a disciplined annual review for owner-managed companies — covering sums insured, indemnity periods, exclusions and the questions worth putting to a broker before renewal — so that cover is bought knowingly rather than renewed by habit.
Decisions That Stand Up: A Practical Record for Board and Shareholder Approvals
Governance & Ownership

Decisions That Stand Up: A Practical Record for Board and Shareholder Approvals

Written resolutions can remove the need for a meeting, but they do not remove the need for evidence. This guide sets out how UK private companies can record board and shareholder decisions, who must sign, what to retain and what to file, with a short template and a five-point audit.
The Absent Signatory: A Director’s Continuity Plan for the Company That Still Has to Trade
Governance & Ownership

The Absent Signatory: A Director’s Continuity Plan for the Company That Still Has to Trade

A director’s sudden absence can stall payments, approvals and board decisions long before the business itself is in difficulty. This practical review sets out the authority, banking, quorum and record-keeping decisions an owner can settle in an afternoon so that one missing signature does not become a full operational stoppage.
The Single Point of Failure: A Director’s Concentration Review
Cash Flow & Finance

The Single Point of Failure: A Director’s Concentration Review

Customer and supplier concentration is often a by-product of successful growth, not a sign of poor management. This review sets out how UK owner-managers can measure dependence across revenue, margin, credit and supply, set board-level thresholds and act before a single relationship becomes a solvency issue.
The Renewal Window: Controlling Business Energy Costs in 2026
Cash Flow & Finance

The Renewal Window: Controlling Business Energy Costs in 2026

Business energy renewals can pass from negotiated terms to default rates with little warning. This pre-signature framework helps directors verify termination windows, commission disclosure and consumption data before a recurring cost is accepted by default.
Reading the Exit Before the Entrance: A Director's Review of Commercial Lease Clauses
Cash Flow & Finance

Reading the Exit Before the Entrance: A Director's Review of Commercial Lease Clauses

Most directors read the rent, the term and the break date, then leave the rest to the solicitor. The clauses that decide whether leaving is a negotiation or a shock sit much further down the document. A pre-signature review of the obligations that govern cost, and the annual provision most growing companies never make.
The Employer Threshold: Nine Decisions to Settle Before the First Payslip
Governance & Ownership

The Employer Threshold: Nine Decisions to Settle Before the First Payslip

Hiring a first employee is usually described as a recruitment task. It is more accurately a change of legal status, and most of the cost and exposure is fixed before the contract is signed. This is a pre-hire checklist for directors who would rather settle nine questions in one sitting than discover them at the first payroll run.
Five Numbers and Three Decisions: The Monthly Board Pack for a Company of One
Cash Flow & Finance

Five Numbers and Three Decisions: The Monthly Board Pack for a Company of One

Most UK owner-managed companies prepare formal management information only when a bank, buyer or accountant asks for it. This article proposes a lean monthly board pack for a one-director company: five numbers, three decisions, one risk log and a short narrative that builds a finance-ready record over 2026 and beyond.
The Guarantee File You Did Not Know You Had: A Director’s Audit Before Lenders Call
Governance & Ownership

The Guarantee File You Did Not Know You Had: A Director’s Audit Before Lenders Call

Personal guarantees are often signed in the margins of a facility letter, lease or supplier account, then forgotten until a demand arrives. This article sets out a practical one-afternoon audit for UK directors, with the questions to ask on scope, caps and joint liability, and how to record a negotiating position with the board in 2026.
Before the Argument: A Director’s Health Check for the Shareholders’ Agreement
Governance & Ownership

Before the Argument: A Director’s Health Check for the Shareholders’ Agreement

A shareholders’ agreement is usually read when relations are already strained. That is the wrong moment to discover that the deadlock clause is vague, the valuation method is disputed or the drag-along right does not work. This health check helps UK directors review the agreement while there is still room for a sensible conversation.
The Ledger That Follows You Home: A Monthly Routine for Director’s Loan Accounts
Tax & Compliance

The Ledger That Follows You Home: A Monthly Routine for Director’s Loan Accounts

Director’s loan accounts rarely become a problem in a single transaction. They build quietly through small personal payments, late expense claims and year-end fixes. This guide sets out a practical monthly routine that keeps the loan account visible, documented and free of avoidable tax charges.
The Verification Gate: A Director’s Practical Checklist for Companies House Identity Checks in 2026
Tax & Compliance

The Verification Gate: A Director’s Practical Checklist for Companies House Identity Checks in 2026

Identity verification now sits between a UK company and its ability to file, appoint people and keep its statutory record clean. This practical checklist sets out who must verify, how to avoid the common rejections, and what to do if a director or PSC is locked out.
The Margin Conversation: Reviewing and Raising Prices Without Losing the Accounts That Matter
Cash Flow & Finance

The Margin Conversation: Reviewing and Raising Prices Without Losing the Accounts That Matter

Most UK owners set prices once and then absorb cost increases until margin quietly disappears. A margin-first review works back from the profit the business needs, identifies which customers and lines actually earn their keep, and stages increases so long-standing accounts are not lost.
Credit Control as Routine: A Ten-Point System for Getting UK Invoices Paid
Cash Flow & Finance

Credit Control as Routine: A Ten-Point System for Getting UK Invoices Paid

Late payment is often treated as bad luck or a difficult customer, but it is usually a process gap. This ten-point credit-control system gives UK SMEs a repeatable way to protect cash flow before a customer goes quiet.