This practice, which was established in 1996, is available for sale due to the impending retirement of the practitioner.

• Turnover: c£146,000
• Fees: Average - £433 Largest fee - £6,000 (including 120 non audit limited companies - £84,000, 100 partnerships & sole traders - £31,000, 80 tax cases - £8,000, 106 payroll - £21,000, 25 other - £2,500)
• Software: Practicenet Accor and QMS
• Staff: 1 part-time
• Premises: Home office
• Consultancy: The practitioner will be available to assist in the transition period to ensure a smooth handover of clients.

This practice, which was established in the 1990s, is available for sale due to the impending retirement of the practitioner.

Turnover: c£81,000

• Fees: Average - £1,500 Largest fee - £12,000
• Fees Include: 12 non audit limited companies - £29,000, 20 partnerships & sole traders - £21,000, 20 tax cases 22,000, trusts, P11D sundry work - £5,000, sundry work - £3,000)
• Staff: 1 subcontractor
• Software: Spreadsheets, VT, BTC for CT
• Premises: Leased
• Consultancy: The practitioner will be available to assist in the transition period to ensure a smooth handover of clients.

• Turnover: c£310,000
• Fees: Average - £845 Largest fee - £15,645 (including 1 audit - £14,000, 49 non audit limited companies - £67,000, 147 partnerships & sole traders - £129,000, 152 tax cases - £40,000, 11 trusts/executorships - £29,000, 6 other - £31,000)
• Staff: 4 full-time, 2 part-time
• Premises: Owned
• Consultancy: The practitioner will be available to assist in the transition period to ensure a smooth handover of clients.

• Turnover: c£270,000+
• Fees: Average - £400+ Largest fee - £5,200 (including 5 audits - £7,200, 69 non audit limited companies - £60,000, 319 partnerships & sole traders - £162,000, 233 tax cases - £29,400)
• Staff: 2 full-time, 4 part-time
• Premises: Owned
• Requirements:One of the partners will be available to assist in the transition period to ensure a smooth handover of clients.

• Turnover: c£75,000+
• Fees: Average - £700 Largest fee - £3,000 (including 56 non audit limited companies - £48,420, 47 partnerships & sole traders - £15,380, 40 tax cases - £5,200, 3 charities - £1,000, consultancy - £2,000)
• Staff: 1 part-time
• Premises: Leased
• Consultancy: The practitioner will be available to assist in the transition period to ensure a smooth handover of clients.
• Requirement: Although nothing has been set in stone at this stage the practitioner would, perhaps, like to retain c£20,000 to run into their retirement.

• Turnover: c£316,000+
• Fees: Average - £625 Largest fee - £6,500 (including 75 non audit limited companies - £83,300, 250 partnerships & sole traders - £202,000, 150 tax cases - £30,700)
• Staff: 4 full-time, 2 part-time
• Premises: Owned
• Requirements:One of the partners will be available to assist in the transition period to ensure a smooth handover of clients.