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Diligence2 min read

What buyers ask in due diligence

The questions that come up in almost every UK deal, and how to have good answers ready.

Reviewed by Valius AdvisoryUpdated Autumn 2026Deal execution track (0–6 months out)

Financial diligence

Buyers will test the quality of your earnings: are profits sustainable, are adjustments justified, and is normal for the business?

Reconcile management accounts to statutory accounts.
Explain every adjustment with evidence.
Show monthly trading and seasonality.

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