FDC and Associates Ltd announce merger with Mark Kennedy & Co Accountants Ltd in Waterford City

FDC and Associates Limited are delighted to announce the merger, with Mark Kennedy & Co Accountants Ltd, that took place on January 2, 2025. This merger sees a significant expansion to FDC’s already strong presence in Waterford with three offices in Dungarvan, one office in Lismore and one office in Waterford City. Mark Kennedy and…

The Hidden Cost of Inefficient Processes: How Time Loss Impacts Profit

In many Irish SMEs, inefficiency is not obvious. There is no single event or large expense that signals a problem. Instead, it develops gradually through small delays, repeated tasks and inconsistent processes. Over time, these inefficiencies translate into lost time, reduced productivity and ultimately, lower profitability. Time is one of the most valuable resources in…

Understanding Your Break-Even Point: A Key Metric Too Many SMEs Ignore

Many Irish SMEs focus heavily on revenue, growth and profitability. While these are important, there is one metric that is often overlooked yet fundamentally important to financial stability, the break-even point. The break-even point is the level of sales required to cover all costs, both fixed and variable. At this point, the business is not…

The Hidden Cost of Poor Pricing: Why Many Irish SMEs Undervalue Their Work

Many Irish SMEs believe pricing is a commercial decision driven by competition. In reality, it is one of the most important financial decisions a business makes. Pricing determines not only revenue, but also profitability, cash flow and long-term sustainability. The issue is that many businesses consistently undervalue their work. This does not always happen deliberately….

Earn Outs and Deferred Consideration: Structuring a Smart Business Sale

Earn outs and deferred consideration are often presented as solutions to valuation gaps. In practice, they are compromises. They allow deals to proceed where buyer and seller expectations do not fully align. Understanding the implications is critical. An earn out links part of the sale price to future performance. This can be attractive where there…

Family Business Succession: Managing Conflict and Protecting Value

Family businesses often carry strengths that other businesses do not. Strong relationships, long-term thinking and a shared sense of purpose can create resilience and stability. However, these same factors can introduce complexity when it comes to succession. The challenge is not simply transferring ownership. It is managing expectations, relationships and control. One of the most…

When Shareholders Fall Out: Legal and Financial Risks for SMEs

Shareholder disputes rarely begin with major disagreements. More often, they develop gradually through misalignment, unclear expectations and poor communication. By the time the issue becomes visible, the damage is often already underway. For Irish SMEs, the impact can be significant. The immediate effect is usually operational. Decision making slows or stops. Strategic initiatives are delayed….

Resolving Shareholder Deadlock: Practical Options for SME Directors

Shareholder deadlock is a common risk in Irish SMEs, particularly where ownership is evenly split or decision making requires unanimous agreement. What often begins as a difference of opinion can quickly escalate into a situation where the business cannot move forward. In 2026, with increased pressure on performance and governance, resolving deadlock efficiently is critical…