FRS 102 is changing for Corporate Care. Is your business ready?

25 Oct 2026

New lease rules. Changing numbers. Time to get ahead.

The FRS 102 shake-up is coming, and commercial care providers need to be ready. New lease accounting requirements could affect everything from reported assets and liabilities to EBITDA, financing arrangements and key performance indicators.

At HaysMac, we know the commercial care sector. Our multidisciplinary team has pulled together practical guidance to help you understand the changes, assess the impact and plan your next steps.

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Let’s talk about what’s next

Not sure how the changes could affect your business? From EBITDA and financing to wider financial reporting, our team can help you understand the impact and plan with confidence.

Get in touch with me directly or the wider team to start the conversation.

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