If you lease vehicles, equipment, property or machinery, your 2026 accounts are going to look very different. New FRS 102 rules mean those operating leases you’ve kept off the balance sheet? They’re all moving on – as both assets and liabilities.
We know this sounds like typical accountant territory, but these changes could directly impact your business. That’s why we’ve partnered with Russell Flynn ACA at Wellers, who’s broken down exactly what this means in plain English and how an accountant can help you with this.
For some businesses, this could push you over audit thresholds (gross assets of £7.5m) or change how lenders view your debt ratios. Suddenly that lean balance sheet looks a lot more leveraged.
The good news: how you structure asset finance now matters more than ever. Whether you’re financing a fleet, equipment, or tech, the right approach can help you navigate these changes without accidentally triggering unwanted scrutiny or costs.
Want to understand the full picture? Read Russell’s guide here >>
Ready to explore financing options that work with your new reality? Get in touch.
We’re here to help you navigate this smartly and turn it into a strategic advantage.