International growth. Stronger finance.

Expanding overseas, integrating an acquisition or growing beyond your existing finance capability? GAP helps you put the cash planning, reporting, controls and operating arrangements in place to make the next stage work.

Led by David Roberts MBA FCCA, former PLC CFO who previously worked at PwC. GAP Consultants was established in 2001.

Practical support for international expansion, business and finance transformation, not-for-profit sustainability, and independent finance systems and AI-enabled growth. A focused assignment can develop into ongoing part-time finance leadership alongside your team.

Can your organisation deliver its 2027 plan?

Share your perspective on cash, reporting, margins and delivery capacity in GAP’s five-minute readiness survey. We ask only your broad sector and eight fixed-choice questions, with no names or contact details requested. Please submit once per organisation. Closes 22 October 2026; findings will be shared in aggregate when enough responses are available.

David Roberts, founder of GAP Consultants, in a contemporary executive setting

Delivery experience across the four services

Completed assignments demonstrate how GAP connects finance leadership with practical implementation. Read the client endorsements.

5 US sites

US acquisition carve-out and integration across five sites involving FOCI requirements.

Read the US integration case study

12 subsidiaries

A global brand carve-out and disposal connecting finance, operations and transition.

Read the international carve-out case study

140 projects

Stronger portfolio oversight and statutory accounts delivered on time during international-charity finance stabilisation.

Read the charity finance case study

15 companies

Record-to-report transformation with technology capable of automating approximately 80% of reconciliations.

Read the finance transformation case study

Practical leadership, backed by client experience

“Strategic financial leadership with the ability to resolve complex operational issues and implement practical change.” Richard Markham — former CEO, Hoechst Marion Roussel. Read the full approved endorsement.

Commercial rigour with a social conscience: we consider financial value alongside the effects on people, services and resources. Clear ownership, capability transfer and a sustainable handover are part of delivery.

Where GAP can help

Experienced finance leadership, applied to four areas where practical delivery makes a lasting difference.

International expansion and establishment

Evaluate an overseas opportunity, establish the finance arrangements and build the capability to grow. Connect the business case, cash, reporting and controls with specialist local, legal and tax advice.

Business and finance transformation

Senior hands-on leadership for operating-model redesign, finance recovery, shared services, acquisition integration, carve-outs and complex change. Turn the plan into reliable operations and measurable results.

Not-for-profit finance leadership and sustainability

Clearer cash and service economics, stronger reporting and controls, and practical support for leaders and trustees. Help with growth, financial pressure, change or a gap in senior finance capacity.

Independent finance systems and AI-enabled growth

Choose systems that support your ambitions and put AI to practical use. Identify valuable opportunities, test one workflow and sustain improvements as you grow. Advice remains independent of software suppliers; GAP takes no reseller commissions.

Ongoing support, shaped around your organisation

You may need experienced finance leadership regularly, without a full-time appointment. GAP can work alongside your team through an agreed monthly commitment, with clear priorities, responsibilities and fees.

International operations: management reporting, cash planning, coordination of local advisers and support as the operation grows.
Business and finance transformation: programme oversight, executive decision support, implementation follow-through and tracking agreed benefits.
Not-for-profit organisations: cash and forecasts, service performance, trustee reporting and delivery of agreed improvements.
Finance systems: reporting improvements, process ownership, user development and oversight of suppliers and further changes.

We agree the time required, availability, outputs and review points before work starts. A focused assignment can lead into regular support where that is useful; ownership and capability remain with your team.

THE CAPABILITY GAP™

When organisational demands outrun capability

Growth is only one cause. Acquisition, restructuring, underinvestment, weak processes or systems and external disruption can all cause organisational demands to outrun capability.

The warning signs are familiar: slower decisions, weaker information and control, growing workarounds and dependence on a few highly capable people.

This “hero culture” may bridge the gap temporarily, but it masks structural weakness and increases key-person and control risk.

The Capability GAP model showing how the GAP 6×6 realigns organisational capability with changing demands
The GAP 6×6 identifies the cause of the Capability GAP and implements the changes required to close it.

HOW GAP CREATES THE STEP CHANGE

The GAP 6×6 methodology

Six areas. Six stages. One objective: measurable value.

The GAP Diagnostic™ examines six connected areas to identify why organisational capability is falling short. Six controlled delivery stages then turn that diagnosis into implemented and evidenced change—strengthening leadership, people, processes, technology, governance and control.

The GAP 6×6 framework: six organisational diagnostic areas and six delivery stages from Find to Realise

Find the gap. Close the gap. Create value.

WHY CLIENTS CHOOSE GAP

The GAP Difference

Right Person. Right Method. Visible Control. Measurable Outcome.

Established in 2001, GAP combines financial judgement developed through PwC and PLC CFO experience with hands-on transformation leadership and an experienced specialist network. Strategic decisions, delivery responsibilities, risks and measurable outcomes remain connected through the GAP 6×6.

Integrated method

The GAP 6×6 connects diagnosis, stabilisation, design, implementation and value realisation.

Partner-level delivery

Experienced judgement remains close to the work, the decisions and the client leadership team.

Quality-assured fit

An appropriately assessed consultant, matched to the assignment, will work with you through a defined delivery approach.

Evidence and value

Objectives, ownership, risks, progress and measurable outcomes remain visible throughout.

When to call GAP Consultants

GAP Consultants is most valuable when the stakes are high and experienced, independent leadership is needed quickly.

Scaling or changing rapidly

Growth, acquisition, restructuring or external pressure has overtaken the current operating model.

Transformation confidence

A major transformation is active, but progress, ownership or value cannot yet be demonstrated.

Acquisition, exit or separation

An acquisition, shareholder exit, integration or carve-out must deliver its strategic and financial case.

Finance, ERP or control

Cash, reporting, controls or an ERP programme need rapid stabilisation and independent challenge.

Growing overseas

You are entering new markets, trading internationally or establishing operations abroad. GAP helps align your cash, reporting, processes and controls with your growth plans, coordinating specialist tax support where needed. Finance and tax support for overseas growth.

Illustrative leadership team taking part in a GAP diagnostic workshop led by David Roberts
Focused diagnostic discussion: turning evidence into an actionable value plan.

Evidence of delivery

Our experience connects finance leadership with stability, change and growth: from industrial software scale-up and overseas expansion to pharmaceutical integration, SAP and global finance standardisation.

>$100m

Programme savings delivered through pharmaceutical integration and transformation.

$280m

Two strategic disposals supported: $160m and $120m.

$110m

Acquisition carve-out and integration led.

Human-controlled, AI-enabled delivery

AI can accelerate analysis, pattern recognition and management information. People remain responsible for checking sources, validating findings, maintaining appropriate data controls and approving decisions.

Build the capability to sustain your mission

When funding pressure leaves little room to invest, the systems, processes and skills needed for lasting improvement can remain out of reach. GAP works with not-for-profit leaders and trustees to identify what must change, build an affordable plan and deliver the improvements with their teams.

What needs to work better in your organisation?

Tell us your priorities, the outcome you need and your timetable. We can discuss a focused assignment, interim leadership or recurring part-time support, with scope, availability and fees agreed before work starts.

The Capability Gap Briefing

Practical fortnightly insight for leaders closing finance, systems, process and organisational capability gaps.

Latest: Six warning signs your finance function is falling behind the business

Recognise the symptoms, understand the risks of hero culture and see how sustainable capability can be rebuilt.