Insights

Practical thinking for Boards, CEOs, CFOs and investors seeking to identify Capability GAPs, implement effective change and create sustainable value.

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.

The Capability GAP: when organisational demands outrun capability

Growth, underinvestment, weak processes or systems, organisational limitations and external disruption can all cause the demands on an organisation to exceed the capability in place. The GAP 6×6 identifies the cause, prioritises the required change and provides a controlled route through implementation to sustainable performance and value.

Why transformation programmes lose value

Transformation often begins with activity rather than a verified value gap. Successful programmes connect the case for change, operating model, data, ownership and benefits from the outset and continue to prove outcomes after implementation.

ERP assurance: challenge before recovery becomes expensive

An ERP programme needs more than a delivery timetable. Independent assurance should test the business case, design decisions, controls, data, readiness, governance and ability to realise benefits.

The CFO as value-creation leader

The strongest finance functions do more than report history. They create decision clarity, protect cash, challenge assumptions and connect operational performance to enterprise value.

Practical guides for your next decision

Setting Up Overseas: A Finance Checklist for UK Businesses

Planning an overseas operation? A practical checklist covering funding, cash, reporting, controls and readiness for UK business leaders. Read the practical guide.

After an Acquisition: The First 100 Days of Finance Integration

A practical first-100-days finance integration plan covering cash, reporting, controls, systems, people and separation dependencies. Read the practical guide.

Charity Financial Sustainability: Looking Beyond Reserves

A practical review of charity financial sustainability: available cash, service costs, funding recovery, forecasts and trustee decisions. Read the practical guide.

Finance Systems: Should You Improve or Replace What You Have?

A supplier-neutral guide to finance systems decisions: requirements, reporting, controls, total cost, implementation capacity and AI pilots. Read the practical guide.