Financial
Accounts, management accounts, bank statements, tax returns and evidence for every add back. Buyers check that the profit you describe is real and repeatable.
Commercial
Who your customers are, how long they have stayed, how much each one is worth and whether any contracts can end on a change of owner.
Legal
Company records, leases, contracts, employment terms, licences, disputes and who owns any brand or intellectual property.
People
Who does what, who holds key knowledge and how the business runs on a day you are not there. This is often where the biggest risks sit.
Put it into practice
General guidance only, not legal, tax or financial advice.
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