The Capability Gap Briefing
Practical insight every other Saturday for leaders strengthening finance, systems, processes and organisational capability.

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.
Latest edition
Protecting cash and margins before committing to 2027 — 10 October update
Published 10 October 2026. Our revised briefing covers economic developments and business implications, SME tax, living and working remotely abroad, and import/export trading for SME and mid-sized companies. The deep dive connects landed margins and cross-border commitments to a rolling 13-week cash forecast.
Read the full 10 October edition. You can also read the 10 October update on LinkedIn.
Practical guides for your next decision
Published 8 October 2026
We have added four short guides to the GAP website, drawing on hands-on finance leadership and delivery experience.
For organisations planning overseas growth, the finance establishment checklist connects the commercial case with funding, reporting, controls and launch readiness. For a newly acquired business, the first 100 days of finance integration sets out the continuity and delivery priorities.
Our charity sustainability guide looks beyond reserves to cash, service economics and the decisions trustees need to make. The finance systems guide helps leaders compare improvement and replacement before committing to technology.
If one of these decisions is on your agenda, tell us the outcome you need and your timetable. A focused review can develop into implementation or recurring part-time finance support, with scope and availability agreed first.
What subscribers will receive
- Practical indicators that finance capability is falling behind organisational demand.
- Lessons from CFO, transformation, carve-out, integration and ERP assignments.
- Ways to restore control, reduce key-person dependency and build sustainable capability.
- Clear, proportionate actions focused on measurable business value.
The Capability Gap Briefing is published every other Saturday by David Roberts MBA FCCA, Founder of GAP Consultants.
Next deep dives
Our proposed editorial programme is below. Topics remain provisional until confirmed in the preceding edition; reader suggestions are welcome.
- 31 October 2026: After the Autumn Budget your first 30 days of action. Identify applicable measures, dates and owners, and update forecasts.
- 14 November 2026: Turning the 2027 budget into a deliverable business plan. Convert the forecast into funded priorities, capacity and decision triggers.
- 28 November 2026: Preparing the year-end close and January cash position. Review margins, cost recovery, accounting transition and collection risks before holiday absences.
Subscribe by email
Tell us your company or organisation, role and interests so we can understand what readers find useful. Email subscription is a separate choice from subscribing on LinkedIn. You can unsubscribe by replying to an edition.
Questions and support
Send a question, comment or deep dive suggestion. Accepted topic suggestions will be announced with their planned publication date. For help with your organisation, use our support enquiry form.
