Audit & Assurance

Enhancing the efficiency of businesses with expert audit and assurance support

Business owners need to understand the financial information that underpins the future of their company.

As many businesses are required to undergo an annual audit, there is a tendency to view these measures as compliance checks above anything else.

The reality is that engaging with audits and the assurance process more closely can pave the way for more efficient business operations with a more stable foundation for growth.

Our audit work provides valuable insight into your financial reporting and gives you greater confidence in the information on which you base business decisions.

If the time has come to make the most of an audit, get in touch with our team!

When should a business be audited?

Audits are primarily determined by the size and scale of a business, although some businesses may be subject to different considerations.

If a company exceeds at least two of these thresholds (for two consecutive years), it will generally be required to have an audit, subject to the detailed rules and exemptions:

  • An annual turnover of more than £15 million
  • Balance sheet total of more than £7.5 million
  • 50 or more employees on average

It is also necessary to have an annual audit if any of the following occurred with your business during the financial year:

  • It traded as a public company
  • It was a subsidiary company that did not qualify for a subsidiary audit exemption
  • It traded as an authorised insurance company
  • It carried out insurance market activity
  • It was involved in banking
  • It was an issuer of electronic money (e-money)
  • It was a Markets in Financial Instruments Directive (MiFID) investment firm
  • It was an Undertakings for Collective Investment in Transferable Securities (UCITS) management company
  • It was a corporate body and its shares have been traded on a regulated market
  • A scheme funder of a master trust pensions scheme
  • It was a special register body
  • It was a pensions or labour relations body

Businesses approaching the threshold for a statutory audit may also benefit from considering an audit before it becomes mandatory, although this will be most beneficial with expert support.

A company may also need an audit even if it qualifies for the small-company exemption if shareholders holding at least 10 per cent of the shares require one.

Making the most of audits with SGD

Our role as auditors has never been about box-ticking compliance.

Instead, we work closely with your team to gain a detailed understanding of your business as much as possible and find out what is going well and where issues are arising.

Knowing your business’s finances in this level of detail allows you to be more confident in how you approach the future.

Stakeholders and investors benefit from the clarity of an independent audit report while your team will appreciate our non-disruptive approach.

We audit

  • Companies
  • Groups
  • Owner-managed businesses
  • UK subsidiaries of international groups
  • Charities and not-for-profit organisations
  • Solicitors and other professional practices

Speak to our team to discover a more effective way of auditing your business. 

Meet the Experts

Demsey Slater

Audit & Accounts Director

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Debra Knighton

Director

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David Hackett

Audit & Accounts Manager

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Paul Wainwright

Audit & Accounts Manager

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Charles Winter

Audit & Accounts Senior

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Testimonials

We have been with SGD for just over 10 years professionally and over 30 years as a family. These stats alone should speak volumes. We continue to experience a level of service and professionalism usually only associated with far larger Firms. With SGD, customers retain their name and do not merely become an account number that gets lost between the cracks – as happens with so many other Accountancy Firms. SGD retains talent which gives total peace of mind as a customer; SGD has expertise in everything you need. We would highly recommend them.

Paul Humphreys

We have worked with Spencer Gardner Dickins for many years, and our experience has been consistently excellent. The team is highly professional, reliable and responsive, while always maintaining a genuinely personal and appreciative approach. Their advice is pragmatic, well considered and delivered with a clear understanding of our business.

We greatly value the long-standing relationship and would have no hesitation in recommending Spencer Gardner Dickins.

Cornelius

SGD have been fantastic at advising our business through a phase of rapid growth. Demsey, Charles, Becky and the rest of the team have been supportive, responsive and diligent. We would not hesitate to recommend.

Kieran Shipley

I’ve been using Spencer Gardner Dickins for the past 13 years and have always been extremely pleased with the service they’ve provided. The team is professional, knowledgeable, and highly responsive, giving me complete confidence that my accounts and tax affairs are in safe hands. They have continually delivered an excellent level of service and have built a relationship based on trust and reliability.

Elizabeth Nixon

My organisation has been connected with SGD for well over a decade. Their service has always been of the highest quality and professionalism. I thoroughly recommend their services to any other businesses looking for an accountancy firm to act for them. Thank you!

Brian Trott

Would highly recommend, the advice and support navigating complex systems has made this process much easier. Thank you to Ryan for your quick responses and patience.

Harmony

SGD have really helped with consolidating my finances, highly recommend to anyone self employed looking to offload that added stress that comes with it.

Sean Paton

Been a client of theirs for a few years now and the service has always been great. Would definitely recommend.

Joe Johnson

I have been a client of Spencer Gardner Dickins for nearly 20 years, and they have consistently delivered a first-class service. Their team is professional, highly reliable, and always proactive. If you are looking for accountants you can trust for the long term, I cannot recommend them highly

commnetuk Limited

Very customer-focused, and prioritise rapport and relationship over anything.

Martin Cadwallader

SGD have looked after our family and our various businesses for years. I don’t know what we would do without their professionalism or their kindness

Kate Bates

Very prompt and extremely helpful in all dealings

Barbara Creighton-Thomas

Spencer Gardner Dickens took over as Treasurer of The Orwell Society www.orwellsociety.com during 2025. I am the Chair of the Society and am delighted with the accuracy of their work and the immediate visibility their work gives me. As a Society entirely run by volunteers, whose Patron is George Orwell’s son, it is vital to be confident about our Accounts, for which we are accountable to our Members and The Charity Commission. Spencer Gardner Dickens give us that confidence.

Aq Kopp

A very positive first year audit experience with SGD. The process was slick and about as non-intrusive as possible for a full scope audit. Demsey and the team have been supportive, responsive and commercial in their approach.

Tim Fenton

Spencer Gardner Dickens have once again delivered an exceptional audit experience for Crane Group during our 2025 financial year. Their team combines deep technical expertise with a practical, collaborative approach that makes the entire audit process efficient and stress‑free.

Throughout a year marked by growth and operational change, SGD have been a consistent and trusted partner — always responsive, always professional, and always focused on adding value. Their understanding of our business and their commitment to high‑quality service sets them apart.

We continue to place great confidence in the team at Spencer Gardner Dickens and would highly recommend them to any organisation seeking a knowledgeable, reliable, and supportive audit partner.

Mike Mourant, Finance Director, Crane Group Ltd

We have been working with Spencer Gardner Dickens and his team for several years, and we highly value their expertise in auditing and financial oversight. Their audits are consistently thorough, well-structured, and conducted with a high level of professionalism and independence. They demonstrate a strong understanding of applicable accounting standards and regulatory requirements, while also maintaining a pragmatic and solution-oriented approach. Their ability to identify relevant risks and provide clear, actionable recommendations has strengthened our internal processes and financial transparency. Communication throughout the audit process is always efficient, transparent, and constructive. We appreciate their reliability, integrity, and the trust they bring to our financial reporting. We would recommend their audit services without hesitation.

Matthias Gorka, Sun Hydraulics Limited

Demsey and Charles have been fantastic to work with and have made the entire audit process straightforward and efficient for our association.

As a very small office team, we particularly value their ability to work seamlessly alongside us with minimal disruption while maintaining a thorough and professional approach.

They have been more than happy to undertake site visits and are always on hand to answer any questions and provide clear, practical advice when needed. Their expertise, responsiveness, and professionalism have been evident throughout the process, making them a pleasure to work with.

This is now our second year of working with Spenser Gardner Dickens, and we look forward to continuing the relationship for many years to come. We would be very happy to recommend their services to other organisations.

British Farriers and Blacksmiths Association (BFBA)

Speak to our team to discover a new way of handling your finances.