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.

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.
12 subsidiaries
A global brand carve-out and disposal connecting finance, operations and transition.
140 projects
Stronger portfolio oversight and statutory accounts delivered on time during international-charity finance stabilisation.
15 companies
Record-to-report transformation with technology capable of automating approximately 80% of reconciliations.
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.

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.

Find the gap. Close the gap. Create value.
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.

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.
