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.
Get up to speed
- FRS 102, explained: Get to grips with the new lease accounting rules, with practical examples in our latest article.
- Know your numbers: Discover the KPIs and value drivers that matter to commercial care businesses — and how the changes could affect them.
- Care sector expertise: Find out how HaysMac supports businesses across the commercial care sector.
- Practical support for the Social Care sector: Guidance article on caring for the future.
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.




