Practice acquisitions

Your practice deserves
a considered
succession.

We acquire accounting practices and blocks of fees from partners who are ready to step back — ensuring your clients are looked after, your legacy is protected, and the transition is handled properly.

What we offer

All conversations are treated in strict confidence. No obligation to proceed at any stage.

£50k+
Minimum annual fees considered
60
Days from heads of terms to completion
100%
Client retention focus
0
Service disruption to your clients
Is this for me?

Three kinds of partner
we work with well.

There is no single reason to sell. We've worked with partners in each of these situations and treated each conversation on its own terms.

Retiring or stepping back

You've built a practice you're proud of. You want to retire properly — not wind down while hoping clients find their own way. We take on the client relationships with full care and continuity, so you can leave knowing they're in good hands.

Selling a block of fees

You want to concentrate on a specific niche, reduce your workload, or simply monetise a portion of your practice without closing entirely. We can acquire part of your fee base, leaving you free to focus on the work you enjoy.

Operationally exhausted

The compliance treadmill, staff management, and ever-changing HMRC requirements have made the practice feel like a burden rather than a business. You want out of the operations while keeping some involvement on your terms.

How it works

A structured process.
No surprises.

From first conversation to completed transaction — here is exactly what the process looks like. No ambiguity, no pressure, no obligation to proceed at any point.

01

Confidential conversation

We start with a no-obligation call — typically 30 to 45 minutes. You tell us about the practice: fee base, client mix, staff, systems, your circumstances and timeline. We ask questions, you ask questions. Nothing leaves that conversation.

No NDA required to start
02

Indicative offer

Based on what you've shared, we provide an indicative offer in writing — typically within five business days. This sets out the proposed consideration, structure, and key terms. You are under no obligation to proceed.

Within 5 working days
03

Due diligence

If you accept the indicative offer, we conduct a focused due diligence process — reviewing client files, WIP, debtors, staff arrangements, and systems. We work quickly and only ask for what we need. NDA signed before this stage.

2 to 3 weeks, typically
04

Heads of terms

We agree the final terms in a heads of terms document: consideration, payment structure, handover period, any earn-out or retention arrangements, staff positions, and client communication plan.

Legally reviewed by both sides
05

Client transition

Clients are communicated to jointly — a letter or email from you introducing 1st Numbers Accounting as your chosen successor. We handle the HMRC agent authorisation transfers and onboard each client to our platform. Your clients never experience a gap in service.

Zero disruption to clients
06

Completion and payment

Transaction completes, consideration is paid. If you have agreed to a handover or consulting arrangement, that begins now — on your terms, at your pace.

Target: 60 days from heads of terms
Acquisition criteria

What makes a good fit.

We are not the right buyer for every practice. These are the characteristics that make a transaction work well for both sides.

01

Annual recurring fees of £50,000 or more

We consider practices and fee blocks from £50k annual recurring upwards. There is no upper limit — larger practices are welcome. We are not suitable for very small fee blocks below £30k.

02

Owner-managed SME and/or property client base

Our platform is optimised for limited companies, sole traders, and property investors. We are strongest with this client mix and will serve them exceptionally well.

03

Recurring compliance work

Annual accounts, corporation tax, VAT, and self assessment. We are not the right acquirer for predominantly advisory, audit, or one-off transaction fee bases.

04

UK clients and HMRC-registered practice

We operate within the UK regulatory framework. All clients must be UK-based and filing under HMRC and Companies House requirements.

05

A seller who cares about their clients

The partners we work best with are those who have genuine regard for their clients' wellbeing and want to ensure continuity of care — not just maximise the sale price.

06

Reasonable systems and records

We don't need perfection — but we do need accessible client records, current engagement letters, and a clear picture of outstanding WIP and debtors. We'll help identify gaps during due diligence.

Our commitments

What we promise
every seller.

What does a typical acquisition look like in practice?
Fee base acquired £180,000 p.a.
Client count 94 clients
Consideration paid £216,000
Multiple achieved 1.2×
Time to completion 54 days
Client retention at 12 months 97%
Selling partner's role post-sale Client manager, 2 days/week
Why 1st Numbers

We don't just buy practices.
We build better ones.

Your clients will be served by a platform built specifically for this kind of accounting — not retrofitted onto legacy software that hasn't changed in a decade.

Reconciliation

Automated bank reconciliation

Our proprietary engine matches transactions across bank feeds and ledgers with 98%+ accuracy. Exceptions are flagged and reviewed — not missed.

Compliance

Every return reviewed by a qualified accountant

Technology prepares. Humans approve. No return is filed without a qualified accountant checking it first. Your clients get the same standard you provided.

Deadlines

Zero missed filing deadlines

A dedicated deadline management system tracks every HMRC and Companies House obligation for every client. Alerts fire weeks in advance, not days.

Transparency

Client portal with full visibility

Every client can see the status of their returns, access their documents, and communicate with their accountant through a dedicated portal — not email chains.

MTD ready

Making Tax Digital from day one

All VAT submissions are MTD-compliant. When MTD for Income Tax arrives, every client in our practice is already on a platform that handles it natively.

Reporting

Management accounts on demand

Clients who want more than annual accounts can access monthly or quarterly management reporting — without switching accountant or paying extra firms.

Common questions

What sellers
ask us most.

How is the consideration calculated?

We typically pay 1× to 1.4× gross recurring fees, depending on client mix, average fee per client, length of client relationships, and the proportion of clients we assess as likely to stay. We explain our calculation transparently and in writing.

Will my clients know before the deal completes?

No. Client communication is agreed jointly as part of the transaction and happens after completion — or at a point you specify. We have a standard client letter template that we adapt together.

What happens to my staff?

We discuss staff arrangements honestly and early. In most acquisitions we retain staff, either within the 1st Numbers team or in a client-facing handover role during the transition period.

Can I stay involved after the sale?

Yes — this is one of the most common arrangements we make. Many selling partners continue as a client relationship manager, technical reviewer, or senior adviser for one to two days per week. This tends to improve client retention significantly.

How long does the process take?

From first conversation to completion, typical timelines are 60 to 90 days. We can move faster if your circumstances require it, or slower if you prefer a longer planned transition.

Do you require an earn-out?

No. Our preference is to pay on completion. If you would prefer a deferred or earn-out structure — for tax planning reasons, for example — we are open to discussing it, but we do not impose it.

A conversation costs
nothing.

If you are thinking about the future of your practice — even at an early stage — we are worth talking to. Everything is treated in confidence.

Email us directly Book a call