Strategic Review · May 2025

Strategic Financial Review

A comprehensive review of trading performance, profitability, valuation, and the strategic priorities required to close the wealth gap and unlock sustainable growth.

Keith Griggs FCA · AI Financial Architect

The State of Our Nation

A frank assessment of where the business stands today — and the significant prize available through disciplined execution.

EBITDA vs Last Year

Down £7.6k year-to-date to May. Margin improvement is working, but the fall in revenue has outweighed it so far this year.

Current Valuation

The business is valued today at £2,131,082 — a solid foundation, but well below its true potential.

5-Year Target Value

We are targeting £8,409,218 within five years — a £6.3M wealth creation opportunity that is within reach.

Are We Working Smarter?

Revenue Summary — YTD to May

Total revenue stands at £2,239.3k, representing a decline of £611.5k (21.4%) versus the prior year. This is a material shortfall that demands focused commercial action.

The revenue mix tells the story clearly:

  • 409 invoices raised year-to-date
  • £5,475 average sale value per invoice

The Strategic Insight

We have done fewer transactions, and the average invoice value has softened. Both levers have moved in the wrong direction simultaneously.

The fastest and highest-impact commercial win available right now is lifting average sale value — through better pricing anchoring, add-on attachment, and structured upsell conversations — while maintaining the improved gross margin discipline already embedded in the business.

Our Client Base

Understanding the stability and concentration of our customer relationships is critical to assessing revenue risk and pricing power going forward.

Customer Retention

We retained 103 existing customers year-to-date to May — a positive signal of relationship strength and service quality in a challenging trading period.

Revenue Concentration

Our Top 10 clients generate 8.2% of total income year-to-date. This reflects a well-diversified base with no single account posing an outsized dependency risk.

Risk Assessment & Action

Concentration is currently manageable. However, we should continue broadening the client mix proactively — a wider base protects pricing power and creates resilience against individual client churn.

Keeping What We Earn

20.9%

Gross Margin

YTD to May — a standout strength

£363k

Overheads

YTD to May — held under control

£487k

EBITDA

Last 12 months rolling view

Profitability Insight

Gross margin at 20.9% is the standout strength of the current performance — a direct result of the pricing discipline and cost-of-sales controls embedded over the past year.

The challenge is clear: margin improvement alone cannot compensate for the revenue volume decline. Our strategic priority is to protect the 20%+ gross margin floor as an absolute guardrail, while simultaneously rebuilding revenue volume and lifting average invoice value. These two levers, working together, will convert margin quality into meaningful EBITDA growth.

Overheads at £363k are being actively managed to ensure investment in growth does not erode the hard-won margin gains.

The Prize for Execution

The gap between today's valuation and our five-year target represents £6,278,136 of wealth currently trapped in the business. This is not aspirational — it is the mathematical consequence of executing three specific commercial levers.

Valuation Bridge

Current: £2,131,082

Target: £8,409,218

Gap to close: £6,278,136

1

Growth Driver

Revenue expansion delivers an annualised EBITDA uplift of +£1,914,191 — the single largest value-creation lever available to us.

2

Margin Driver

Continued margin improvement contributes a further +£651,231 EBITDA, compounding the impact of every pound of revenue added.

3

Cost Management

Overhead investment carries a (£347,926) EBITDA impact — a managed and intentional investment in building the infrastructure to support growth.

Unlocking Cash

The cash position requires immediate and sustained focus. Despite strong underlying margin, £2,027,206 of value is locked in the working capital cycle — cash that belongs on the balance sheet, not tied up in stock and debtors.

Bank Balance

(£403,341) at end of May — a negative position that underscores the urgency of working capital discipline.

Unpaid Invoices

£97,906 in outstanding debtors. Collection speed is strong at just 2.4 debtor days — this is not the primary pressure point.

Stock Tied Up

£1,929,300 in stock — the dominant cash trap. Reducing stock days is the most direct lever to restore a healthy bank balance.

The Fix

Reducing the working capital cycle from 53.1 days to 30 days would release approximately ~£960k back into the bank at current revenue run-rate.

What We Are Monitoring

Three risk areas are under active review. Each has a clear owner, a defined status, and a mitigation strategy aligned to our 90-day priorities.

Focus for the Next 90 Days

Three tightly sequenced priorities. One decision required today.

1

Priority 1 — Stock Turn

Reduce stock days (currently 56.4 days) through disciplined buying, faster clearing of slow-moving lines, and supplier-term optimisation. This is the primary cash release mechanism.

2

Priority 2 — Average Invoice Value

Lift average invoice value (currently £5,475) through a tighter sales process, structured add-on conversations, and finance and after-sales attachment at the point of sale.

3

Priority 3 — Working Capital Cycle

Shorten the cycle from 53.1 days to 30 days through supplier-term rhythm and stock buying discipline — releasing ~£960k back into the business.