Lawyer Monthly - June 2023

What roles did the team perform, and what unique skills and professional experience did they draw upon to see the operation to completion? My role was to assist with a structure that allowed the objectives of both the sellers and the incoming management team to be met. Having worked with the shareholders for many years and having a clear understanding of their objectives meant we were able to structure the business for sale to the incoming management in a way that would work for all parties. This required knowledge of both the tax and the accounting implications. Steve’s technical knowledge and skills have been utilised regularly by the Lakeland Laboratories board throughout the duration of our working partnership, which has included being appointed as auditors of their pension fund involving collaboration with various stakeholders including investment managers and actuaries. Steve’s impeccable reputation and intricate knowledge has been vital in ensuring the accuracy of the company’s financial statements. To begin with, can you share some background information about LWA and the team that worked on this MBO? LWA is an accountancy and business advisory firm working with clients across the North West from our offices in Sale, South Manchester and Birchwood Park, Warrington. We were appointed by the board at Lakeland Laboratories 15 years ago, and both myself and my co-director Steve Collings have worked closely with the shareholders and leadership team during this time on numerous projects, helping the firm to grow and evolve to reach this new phase of the business’s future with this successful MBO. Steve Collings is an internationally recognised expert in auditing and reporting standards. He has authored over 31 books and has won a number of awards throughout his career as well as being asked to judge awards in the accounting sector. I have been supported by our tax manager, Nicola Antley-Slater, who was able to provide tax advice in respect of the MBO. Lawyer Monthly had the pleasure to speak with Les Leavitt at LWA to give us some further insight into this transaction: Technical expertise and the timely provision of accurate detailed management information is vital when advising on an MBO.

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