Exit planning Realising the best value for your business. Corporate finance PRECISE. PROVEN. PERFORMANCE.



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Exit planning Realising the best value for your business Corporate finance PRECISE. PROVEN. PERFORMANCE.

Exit planning Realising the best value for your business The decision to sell your business is not one to take lightly as it will involve the consideration of a number of factors. The process of selling can prove demanding. Experienced advisers can guide you through the stages and project manage the process for you. This document is designed to highlight some of the key points you should consider.

Time to sell? Business will hold a different appeal and value to a purchaser at different points in time and at any particular point in the economic life cycle. The earlier you prepare for succession, the better chance of maximising value. Is your business ready for sale? We can help you prepare your business to be in the best possible shape for sale, this can include; reviewing financial performance, tax planning and a review of the corporate structure, for example considering the treatment of any freehold property or non-core assets. Is my company saleable? In order to evaluate how desirable and in turn valuable your business could be, you need to understand the drivers of value. We can work with you to understand the key drivers of the business; management, trade, markets and financials, as well as considering your expectations of value and involvement post sale. There are a number of different routes to a successful sale that can be considered, including selling to the trade, selling to management, private equity investors and Initial Public Offerings. Not all of these will be right for your business, and we can help you evaluate the best routes to pursue for an exit and their comparative benefits. How do I prepare my company for sale? We can assist in the preparation of a financial and commercial analysis of your business, and help identify the key areas that may need to be addressed in order to present the business in the best possible light to potential acquirers. Understanding the normalised sustainable earnings of the business, or likely future profitability, is key in determining value and driving the sale forward. This factor can be affected by your usual trading cycles, as well as exceptional events. In order to achieve an optimal tax position on sale, tax planning needs to begin early. We can advise on the tax implications of a sale and provide recommendations on how you could improve your tax position. We specialise in helping our clients achieve the reduced CGT rate (known as Entrepreneurs Relief) on the sale of their businesses.

How much is my company worth? There are several different methods of valuing a business. We can help you understand how potential purchasers are likely to perceive the business and the approach they may take. Our transaction experience and sector knowledge means we are well placed to help you understand the factors which are likely to influence the value of your business, and provide you with a well researched and evidenced value range prior to start the sale process. How do I negotiate the best price? There are a number of different ways to approach the market, and offers can be requested on a bespoke or auction basis. We are well placed to advise you on the most appropriate method to maximise value for your business. We are experienced in negotiating valuations on behalf of clients and are able to anticipate challenging areas in order to prepare robust and well informed responses. We can also assess other value areas alongside price to help you best structure your sale. Who will be interested in buying my company? Through our extensive global network of contacts and bespoke research we can identify and contact potential international and local acquirers. Acquirers may include both trade and private equity parties, exploring all options available will provide valuable alternatives. We will review all potential acquirers with you and will not contact them without your express consent. How can Moore Stephens help? We can act as your financial adviser through a confidential and structured process involving contacting and negotiating with potential acquirers. This process ensures that as a shareholder or business owner, you get the best terms and conditions for the sale of your shareholding.

Whatever the economic climate, Moore Stephens Corporate Finance can help you maximise the potential value of your business. You will benefit from our many years of experience advising companies and their shareholders through the sales process, providing strategic advice in a confidential manner.

Recent transactions Moore Stephens has advised shareholders on numerous transactions including: Sale of MSA Media to Four Communications Sector: Media Sale of Knight Group to management Sector: Construction Financial advice to MCL Group and sale of its logistics and support services company, Amethyst Group, to Cathay Investments Sector: Logistics Sale of a minority stake in Apogee Corporation, a leading print management group to LMS Capital Sector: Support services Sale of insurance services to the management team Sector: Insurance and support services Contact information If you would like further information, please contact: Phil Cowan Partner phil.cowan@moorestephens.com T +44 (0)7887 626237 Debbie Clarke Head of M&A debbie.clarke@moorestephens.com T +44 (0)7815 120566 Philip Bird Director philip.bird@moorestephens.com T +44 (0)7887 821007 Jamie Johnson Director jamie.johnson@moorestephens.com T +44 (0)7929 389720 Moore Stephens LLP, 150 Aldersgate Street, London EC1A 4AB T +44 (0)20 7334 9191 www.moorestephens.co.uk We believe the information contained herein to be correct at the time of going to press, but we cannot accept any responsibility for any loss occasioned to any person as a result of action or refraining from action as a result of any item herein. Printed and published by Moore Stephens LLP, a member firm of Moore Stephens International Limited, a worldwide network of independent firms. Moore Stephens LLP is registered to carry on audit work in the UK and Ireland by the Institute of Chartered Accountants in England and Wales. Authorised and regulated by the Financial Conduct Authority for investment business. DPS29033 July 2015