Moulton Johnson Limited

02/09/2026

When the band breaks up, what happens next?

We’ve seen it before. Two founders, no shareholders agreement and everything works perfectly… until it doesn’t.

One wants out. Someone stops turning up. Shares need to be sold. Or a 50/50 deadlock brings everything to a standstill.

Without an agreement, you could be relying on rules that weren’t written for your business.

A shareholders agreement sets out what happens when things go wrong, agreed while everyone is still on the same side. What should you include in an agreement? This article link offers some suggestions: https://bit.ly/4i3wCHX

If you have more than one shareholder and no agreement, it could be a gap worth closing.

27/08/2026

A chance to meet another one of our team.

Ian Johnson has been helping businesses succeed for over 50 years. After qualifying as a Chartered Accountant in 1975 and spending several years as an Audit Manager with Deloitte Haskins & Sells, he joined Moulton Johnson as a partner in 1982.

Today, Ian advises clients on accounting, audit, corporate and personal tax, business systems and business development, combining decades of technical expertise with practical commercial advice.

Outside the office, Ian enjoys a wide range of music, from opera to jazz, plays both the guitar and piano, follows Essex County Cricket Club, supports Tottenham Hotspur (great result against Charlton) and loves travelling abroad.

13/08/2026

Brentwood Business Network was proud to sponsor a Track Play session at SNAP Charity, contributing £300 to help children and young people with additional needs enjoy a dedicated play session during the summer holidays.

Play is about far more than having fun. It helps children build confidence, develop communication and social skills and express themselves in a way that feels natural to them. For many SNAP families, busy public play sessions can be overwhelming, so providing a calm and familiar environment makes all the difference.

A huge thank you to Lauren Stebbing and everyone at SNAP for the incredible work you do every day. We're proud to have played a small part in helping make this summer a little brighter for the children and families you support.

To find out more about the Brentwood Business Network go to https://bit.ly/4wZPCvz

06/08/2026

The latest ICAEW Business Confidence Monitor shows UK business confidence has fallen to its lowest level since late 2022. Rising costs, geopolitical uncertainty, weaker sales expectations and growing concerns over late payments are all part of a challenging outlook.

https://bit.ly/4fUVq1Y

For many businesses, this isn't surprising. The pressure has been building for some time.

What separates resilient businesses from the rest isn't whether they face these challenges. It's how they respond.

Now is the time to:

Review your cash flow regularly

Strengthen relationships with customers and suppliers

Focus on efficiency without compromising quality

Invest in the areas that deliver the greatest return

Keep looking for opportunities, even when confidence is low

History shows that businesses which adapt quickly during uncertain periods are often the ones best placed to grow when conditions improve.

Confidence may be down, but good decisions, strong leadership and a clear strategy are still firmly within your control.

What's the biggest challenge your business is facing right now?

17/07/2026

"It'll probably be fine."

Under new HMRC proposals, those five words could carry a criminal record.

HMRC is consulting on a new criminal offence for making reckless, untrue statements about direct taxes such as Income Tax and National Insurance. Not deliberate fraud. Not dishonesty. Recklessness.

This already exists for VAT and Customs. The proposal brings direct taxes into line, with talk of a maximum two year sentence and unlimited fines.

HMRC's own examples of reckless behaviour: https://bit.ly/4wELa4y

Claiming a significant relief without reading the guidance or taking advice, on the basis it will probably be fine.

Suspecting there's taxable income across several bank accounts but only checking the main one and estimating the rest.

Neither is a deliberate lie. Both could become criminal offences.

Genuine carelessness wouldn't be caught. But the gap between careless and reckless is exactly where DIY tax returns tend to live.

So if you're not sure, check. If you can't check, ask someone who can.

Questions about what this could mean for you? Get in touch on 01277 228444.

HMRC have proposed a new criminal offence for making reckless, untrue statements or declarations about what's known as 'direct taxes' - Income Tax, National Insurance and the like. For Customs and Excise and VAT ('indirect taxes'), it is already possible to prosecute individuals who make untrue stat...

08/07/2026

Late payments are pushing UK construction firms to the brink.

The numbers make grim reading:

93% of firms are being paid late, with invoices averaging 53 days overdue

20% are funding projects from their own pockets

86% are in, or at risk of, serious financial distress

Rising costs are turning profitable contracts into loss makers

https://bit.ly/4vO4zAd

Cash flow is the lifeblood of construction. These figures show why real-time visibility, robust forecasting and access to the right finance now matter more than ever.

At Moulton Johnson, we help construction companies and property developers strengthen financial performance through project costing, cash flow planning, management reporting, raising finance and strategic advice.

Resilience alone isn't enough. Better payment practices and stronger financial management will decide who thrives.

What's the biggest challenge facing construction businesses right now?

A new report has concluded that late payments and rising costs are crippling Britain’s construction sector. Firms already in or at risk of financial distress make up more than eight in ten companies.

03/07/2026

Next, in our monthly Meet the Team series, we're introducing Peter Moulton FCA.

With more than five decades of experience in accountancy, business development and commercial finance, Peter has seen the profession evolve and he's helped countless businesses grow along the way.

Peter qualified as a Chartered Accountant in 1974 before gaining valuable commercial experience with Lex Motor Group and Hertz Rentals. He later returned to practice, establishing and leading the Moulton Johnson practices in Surrey and Dorset, building long-lasting relationships with clients through practical advice and a genuine understanding of business.

Today, Peter continues to support our clients and our team as a Consultant, helping to develop Moulton Johnson's Essex-based business. His wealth of knowledge, commercial insight and approachable style make him an invaluable part of our business.

When he's not talking numbers, you'll often find Peter out on the water racing Heron dinghies or behind a drum kit, where he's equally at home as a drummer and singer.

25/06/2026

Big changes are coming to Companies House filing from April 2028.

You may have received an email from Companies House recently. Under the new rules, all companies will need to file accounts digitally using commercial software, while small companies and micro-entities will be required to file profit and loss accounts (with an option to keep them off the public register).

The ability to file abridged accounts will also be removed.

https://bit.ly/4apRkx9

While 2028 may seem a long way off, now is the time for businesses and accountants to review their processes and ensure they have the right software in place to meet the new requirements.

Which accounts production and filing software do you think is best positioned for these changes Xero, QuickBooks, Sage, FreeAgent, IRIS, Taxfiler, Capium, or another platform?

18/06/2026

If it sounds too good to be true, it probably is.

HMRC has arrested two men in connection with a suspected £153 million tax fraud scheme that allegedly used TikTok to persuade people to hand over their tax account details in exchange for "easy money" and financial rewards. HMRC says it blocked £153 million of suspected fraudulent repayment claims linked to the scheme.

https://bit.ly/3QPd4vB

The story is a timely reminder that taxpayers and business owners should never share Government Gateway credentials, tax account access, or sensitive financial information with anyone promising quick cash, refunds, or risk-free returns.

HMRC has warned that victims could still be liable for repayments, penalties, or further investigation if fraudulent claims are submitted in their name.

As accountants and advisers, we often focus on tax planning and compliance but cyber awareness and fraud prevention are becoming just as important.

Have you seen an increase in tax-related scams on social media? What more can businesses, accountants and HMRC do to protect taxpayers from fraud?

12/06/2026

Big change coming for UK small companies: P&L accounts will be mandatory from April 2028.

From April 2028, small companies will be required to file Profit & Loss accounts with Companies House as part of wider reforms to improve transparency and tackle economic crime.

https://bit.ly/4agd7Y3

While this may seem a long way off, it's worth reviewing your accounting processes and software now to ensure you're ready for the move to mandatory digital filing and enhanced reporting requirements.

Planning ahead today can help avoid compliance headaches tomorrow.