About

Experience behind GAP

GAP provides experienced finance leadership that makes growth and change work in practice. Our services cover international expansion and establishment, business and finance transformation, not-for-profit finance leadership and sustainability, and independent finance systems. We identify and close the Capability GAP™ through hands-on delivery, focused assignments and ongoing part-time support.

David Roberts MBA FCCA

David is an experienced Interim CFO, Finance Director and Business & Finance Transformation Director. His career includes experience working at PwC, PLC and private-equity CFO roles, and transformation assignments across global corporates, mid-market businesses, regulated organisations and charities.

He has led complex integrations, carve-outs, disposals, ERP and shared-services programmes, finance turnarounds, operating-model redesign, reporting and controls improvement, and value-creation initiatives. His experience includes Hoechst Marion Roussel, Racal, EADS, Avon Protection, Rolls-Royce, GSK, Trustonic, Pennon Group, the Tony Blair Institute and a range of UK not-for-profit organisations.

David’s approach to leadership was also shaped by high-level competitive sport. In his early twenties he captained British Universities rugby, played centre for London Welsh and competed in county-level tennis. The resilience, teamwork and performance discipline developed through sport continue to inform his practical approach to client work.

David Roberts MBA FCCA, founder of GAP Consultants

Established experience. Specialist depth.

Established in 2001, GAP combines senior executive leadership with an established network of specialists. David Roberts MBA FCCA brings experience from working at PwC, PLC and private-equity CFO roles, and hands-on delivery across international businesses and not-for-profit organisations.

We draw on specialist relationships developed through implementation programmes and interim assignments, supported by a broad professional network. Finance, local accounting and tax, legal, employment, security and technology expertise can be brought together around the assignment. We agree the delivery team, availability, responsibilities and fees with you, keeping executive decisions and implementation closely connected.

How GAP closes the Capability GAP

  • Independent: evidence-led challenge without attachment to a predetermined solution.
  • Commercial: focused on measurable performance, cash, risk and enterprise value.
  • Practical: recommendations designed for execution, not presentation alone.
  • Flexible: diagnostic, advisory, interim, fractional or programme leadership.
  • Transferable: capability, controls and methods are left with the client.

David holds an MBA, is a Fellow of the ACCA, and is a Lean Six Sigma Black Belt and PRINCE2 Practitioner. He also holds UK security clearance. He is currently studying international taxation to deepen the knowledge supporting his international finance work. Specialist tax advice is coordinated with appropriately qualified advisers.