For half of managers with children, balancing their job with family life has become an overwhelming challenge, leaving many to feel like they're failing both at home and at work, new research from Avilio has found. The productivity and performance coaching provider commissioned an independent survey of 739 UK adults in management positions, 392 of which were parents. It found that 72% of managers agree that being a parent has significantly changed their working habits, and almost half (48%) experience ‘parent-guilt’ at least sometimes. ‘Parent-guilt’ refers to the feeling parents can when they feel they are unable to give their children time and attention due to other responsibilities and pressures, such as work. The survey revealed that over half (54%) of those that experience parent-guilt feel like they are failing both as a parent and a professional, while two-thirds (62%) of respondents say that it has a significant impact on their overall wellbeing. Avilio’s research also found that 46% of manager parents say that parent-guilt impacts their ability to perform well in their job. Meanwhile, 44% say they resent their job because it takes them away from time with their family. As a result, one in two (50%) feel that parent-guilt has led them to question whether they can continue working. Philippe Masson, CEO of Avilio, said: “When someone becomes a parent, their personal life undergoes a profound shift, yet their professional responsibilities either remain unchanged, or even grow as their seniority increases. As our research shows, this disconnect places a significant strain on relationships at home, which is translating into a decline in overall wellbeing and, ultimately, job performance." “In a business landscape where employee turnover is high, our study should ring some alarm bells. Businesses simply cannot afford to overlook the wellbeing of their staff, especially those trying to juggle the demands of raising a family alongside their work commitments. Beyond the moral imperative to better support parents, our survey highlights a clear business case as well." “Employers must recognise this and take meaningful steps to ensure working parents are provided with the tools and support they need to strike a better work-life balance. In turn, this will not only help to improve employee’s wellbeing and job performance but could contribute to better talent retention as well.”

Young members of Scotland’s longest running youth club can continue to enjoy a taste of independence thanks to a £1,000 donation from Allied Vehicles Charitable Trust. This crucial funding will help the Maryhill-based Shakespeare Street Youth Club to sustain and expand its food programme, which provides meals and cooking classes for local children and young adults. Founded over a century ago, Shakespeare Street Youth Club, lovingly known as ‘The Shakey’ by locals, has become a home away from home for Maryhill’s young people, running five nights a week and offering a friendly, welcoming environment for children from primary age through adolescence. Besides providing meals and snacks, the club engages members in activities focused on health, wellbeing, and essential life skills. Through initiatives like its cooking club and Friday night youth café, Shakespeare Street Youth Club helps the enthusiastic youngsters to gain confidence, learn about budgeting, and develop cooking skills in a supportive community setting. Youngsters just like Orla, who is enthusiastic about attending The Shakey each week. She said, "it’s fun, and it’s exciting and enjoyable. I love learning new things at the cooking club!" Peggy Dalrymple, Acting Senior Youth Worker at Shakespeare Street Youth Club, said: "Thank you so much to Allied Vehicles for the generous donation. This money will help us to expand our food programme for all our young people. It will give them the chance to learn about planning and budgeting for meals whilst also giving them more opportunities to cook by themselves for their peers." The funding from Allied Vehicles will allow the club to continue offering meals for young people, and go towards purchasing new kitchen equipment, enabling members to cook their own meals. These additions will boost the cooking club experience, allowing members to build practical skills and independence. The equipment will also be used in future community initiatives, including healthy cooking classes for adults. David Facenna, Corporate Culture Director at Allied Vehicles Group, commented: “We’re delighted to support Shakespeare Street Youth Club in providing such valuable resources for young people in Maryhill. At Allied Vehicles we are passionate about serving our local community, and The Shakey has been doing that for over 100 years." "This funding will help them to sustain a welcoming space where the community can gather, learn life skills, and feel empowered to take on new challenges, both in the kitchen and beyond.”

Simpsons Malt Limited has been recognised for its commitment to supply chain sustainability by winning the 2024 Farm Sustainability Assessment (FSA) Growing A Better Planet Award. The FSA is a globally recognised and trusted industry solution for facilitating supply chain collaboration. To celebrate the farmers and organisations demonstrating leadership and innovation in their efforts to continuously improve on-farm sustainability, the FSA launched its Growing A Better Planet Award. Simpsons Malt Limited has had a Farm Management Group verified to the FSA since 2020 featuring 419 directly contracted growers, with a further Farm Management Group featuring 340 directly contracted growers verified in 2022 following the company’s acquisition of W. N. Lindsay Ltd. The FSA Gold levels in each of these groups are 91% and 92% respectively. When reviewing this year’s shortlist, judges commended the company – which is also a Certified B Corporation – for how pivotal the FSA is to its sustainable sourcing requirements and how it uses the solution to deliver supply chain engagement, with the overall aim of achieving carbon neutral malting barley and distilling wheat production by 2030. Simpsons Malt Limited is aided in directly influencing sustainability practices on-farm by having agricultural merchanting division, McCreath Simpson & Prentice (MSP), integrated into the business. MSP supplies farm inputs to growers across Scotland and northern England and this has enabled strategic partnerships to be formed with major agricultural businesses, including Yara UK and OCI Nitrogen on the supply and trial of low-carbon fertilisers for harvest 2024 and BASF Agricultural Solutions on a unique carbon reduction and removals certification programme. Ben Gothorp, Sustainability Manager at Simpsons Malt Limited, said: “We are absolutely delighted to have won the FSA Growing A Better Planet Award, highlighting our commitment to driving sustainability throughout the malting barley and distilling wheat supply chains which, in turn, helps us – and also our distilling partners – tackle our Scope 3 emissions." “As both a malting and agricultural merchanting business, the FSA has been an important platform in helping us to engage directly with our malting barley and distilling wheat suppliers and we now have more than 750 growers verified to the FSA in two separate Farm Management Groups - both of which are more than 90% Gold level." “One of our overarching company objectives is to achieve carbon neutral malting barley and distilling wheat production by 2030, and we’re pleased that this global award recognises the positive steps we are making towards this.” Joe Rushton, FSA Director at SAI Platform, added: "Simpsons Malt Limited's dedication to sustainable practices and collaboration with farmers sets an excellent example in advancing agricultural resilience, and we're delighted to recognise their achievements with this award."

Independent family brewer Shepherd Neame is delighted to unveil its latest limited-edition brew, Table Beer (2.7% ABV). Light golden in appearance, Table Beer offers delicate malts and fruit on the palate with hints of citrus and a slight spicy, herbal finish. It is the fifth beer crafted in the Small Batch Brewery, a 15-barrel kit at the heart of its historic Faversham site which was commissioned last year. In comparison, its main brewhouse has a minimum batch size of 110 barrels. Drawing inspiration from medieval small beers once brewed and enjoyed in Britain, a table beer is, historically, its continental counterpart. Table beers were often brewed in French or Belgian farmhouses to offer nutrition and hydration for the workers. The name derives from the lower alcohol lending itself to be enjoyed by all around the table at communal gatherings. A combination of three malts – Ale, Crystal and Caramalt – allows Shepherd Neame’s new Table Beer to retain a fuller body despite its lower ABV. Hops are added at three stages – Challenger for bitterness, Saaz and US Centennial at late hopping, and dry hopping with Hallertau Tradition – crafting the gentle flavours. Brewing Manager, Rupert Hodgkins, who was instrumental to the brew, said: “Following on from our popular limited-edition Saison (5.5% ABV), released last month, we continued the theme of brewing traditional continental styles with our Table Beer." “Big on taste and refreshment, the lower ABV of Table Beer offers discerning drinkers a lighter alternative to our core range. We think we have struck the balance between flavour and mouthfeel just right for all to enjoy a pint or two.” Table Beer will be available at 20 of Shepherd Neame’s managed pubs from Monday (November 11), including the Jamaica Wine House, London; Pier Five, Chatham; Royal Crown, Rochester, Market House, Maidstone; Duke of Cumberland, Whitstable; Bricklayers Arms, Bromley; Botany Bay Hotel, Broadstairs; and The Limes, Faversham, for a limited time.

A Staffordshire football team is preparing to celebrate its upcoming milestone anniversary in style, thanks to support from digger giant JCB. Lea Hall Football Club, which is based in Rugeley and marks 25 years of supporting youngsters into football next year, has invested in smart new kit for its Under 11s team thanks to a £1,000 donation from JCB. The club, which trains at Rugeley Leisure Centre, in Burnthill Lane, helps aspiring football players aged 4 to 16 with weekly training sessions as part of the Mid Staffordshire league. The Under 11s team, which has already had a great start to the season winning its first match 9-1, has now updated its home and away kit. Vice Chairman and Under 11s manager Anthony Wilby said: “We are all so proud of how hard every one of the team works. As a club we are committed to making sure every bit of sponsorship goes towards providing the kids with the very best opportunities. JCB’s generosity means a lot to the players." "When they walk on the pitch each weekend in smart kit it helps to build up their confidence and make them proud of their team. It has been a fantastic start to the season and as we prepare to celebrate our club’s 25th anniversary it is great to be stepping out in style.”

Analysis and commentary from AAB’s team of tax experts, identifying the key changes and outlining the practical implications of the Autumn Budget 2024 for you and your business are available in the attached guide. Some of the Main Changes: Increase in Capital Gains Tax rates from 30 October 2024.  Personal tax rates and allowances on income continue to be frozen at current levels with no increases until 2028/29. Substantial increases in Employers’ National Insurance Contributions from 6 April 2025. Stamp Duty Land Tax surcharge for buying additional dwellings increased from 31 October 2024. Confirmation that VAT will apply to private school fees from January 2025.  IHT agricultural and business property reliefs restricted from April 2026.  In their Autumn Budget Guide, they explore the impact of these changes on you and your business. Navigating these changes can be challenging and professional advice should be sought prior to making any decisions based on the changes announced. Download A Copy Of The Guide Here:

Croots Farm Shop in Derbyshire has won two awards in this year’s Great British Food Awards. The farm shop near Duffield scooped a silver medal for its dirty brisket burger in the burgers category and a bronze medal for its lamb and mint large pie in the savoury bakes category. These are the latest in a long line of Croots Farm Shop products which have won accolades in national awards. In the Great British Food Awards alone, last year Croots scooped a silver medal for its steak and ale pie and a gold for its Croots pork pie – making the pork pie the joint national winner in the savoury bakes category. Croots Farm Shop’s lemon drizzle cake and its Bakewell tart have both previously won the best sweet bake in the Great British Food Awards, in 2021 and in 2015 respectively. Kay Croot, who runs the farm shop at Farnah House Farm, Wirksworth Road, said: “We are so excited to hear that two of our products have won awards on the national stage. The Great British Food Awards has entries from across Britain, so we were up against significant competition. To learn that our dirty brisket burger won a silver award, and our lamb and mint large pie took a bronze medal is wonderful for the team here at Croots, who make and bake such a stunning range of great-tasting products for our customers.” The Great British Food Awards were launched in 2014 to celebrate the country's finest artisanal produce, as well as the hard-working people behind the scenes. The judging panel comprised celebrity chefs, Michelin-starred restaurateurs, popular food critics, influencers, buyers and food writers, all known for their love and knowledge of British food and produce. The farm shop is open Monday to Saturday from 9am to 5pm and on Sundays and Bank Holidays from 10am to 4pm. The café is open Monday to Saturday from 9am to 4pm (food served until 2.30pm), and on Sundays from 10am to 3pm (food served until 3pm).

For well over 30 years, death has actually been an effective form of inheritance tax (IHT) planning with business assets (such as shares in a trading company or farmland and farm buildings) passing free of IHT on death. However Chancellor Rachel Reeves’ first budget has ushered in some significant changes to Agricultural Property Relief (APR) and Business Property Relief (BPR) that are going to cause alarm in the family business and farming communities. What Was The Pre-Budget Position? Prior to the budget, APR and BPR provided a 100% relief from any IHT liability for certain assets. For APR, this comprises agricultural property, including farmland and certain buildings if they are used for farming or agriculture, and for BPR, this includes qualifying business assets, such as shares in unlisted trading (not investment) companies, sole trader businesses, and interests in some partnerships. The effect of APR and BPR was that the relevant assets did not attract any form of IHT and as such, on death, those assets could be passed on to spouses or to the next generation free of any IHT liability. What Has Changed? APR and BPR will remain, but the 100% relief now only applies to the first £1m of relevant assets per estate (i.e. per person). Beyond the first £1m, the 100% relief is reduced to 50% meaning any value above that attracts IHT at the 40% rate, albeit discounted by 50%. This gives an effective IHT charge of 20% on all relevant business assets above £1m. By way of example, if someone dies holding shares that are worth £3m (which would have historical qualified for BPR), then there is no IHT on the first £1m but the IHT charge on the £2m balance would, at the effective rate of 20%, be £400,000. Prior to the budget, the IHT charge in the same scenario would have been £0. What Does This Mean For Family Businesses? This is a significant change for any family business or farming business, and one that goes against well-established tax planning advice that has stood for the past 30+ years, and long-standing principles that many family businesses will have adopted (e.g. wills between couples that simply leave everything to one another on the first death, and to children on the second death). Additionally, any potential IHT will need to be funded. HMRC usually allow IHT to be paid over a period of up to 10 years, but HMRC do charge interest which currently stands at circa 7%. This means the IHT either needs to be paid from other assets in the estate of the deceased (reducing what is immediately available for distribution to beneficiaries), needs to be financed by the business (where a £400k liability on a business valued at £3m is significant), needs to be funded, along with interest, over time out of the cash flow of the business (a potentially significant long term overhead), or in the worst case scenario, may involve selling off assets (e.g. farmland in the context of farmers) to meet the liability, although this is more difficult for a traditional trading business where it may be virtually impossible to simply sell off part of the business. So what should family businesses be doing now and what trends will we see going forward? Whilst we are still waiting for the final form of the relevant legislation and digesting the finer detail of the proposed changes, family businesses will need to look at what arrangements they currently have in place and take advice on what may need to change. Valuation First and foremost, there is a need to understand the value of the business concerned. This may involve speaking to the business’ accountants to understand what the business is worth and what each individual shareholding may be valued at on death. Share valuations can be complex and depend on whether the interest held by each individual in the family business constitutes a majority or a minority interest. Minority interests are often valued on a “discounted” basis, which for IHT purposes helps reduce down the value of the shares held by the deceased below the figure that a straight-line pro-rata valuation would give. The lower the valuation, the lower the IHT exposure will be. Understanding the business valuation and the valuation of each individual’s shareholding helps understand if there is a potential issue as a result of the changes announced in the October 2024 budget, and if so, the potential size of the issue and IHT exposure. For example, a £3m business where the shares are split equally 5 ways between say mum, dad and 3 children, does not pose an issue at this point in time as each individual shareholding will be less than £1m. However, if you have a company valued at £10m, where the shares are simply held between spouses, then that presents a potential IHT issue under the new rules. Wills Will Need To Be Reviewed Wills which simply leave everything between spouses on the first death may no longer be appropriate. By way of illustration, if a husband and wife each own 50% of a family business worth £2m (simplistically £1m worth of shares each) then if the husband were to die, there would be no IHT charge on his £1m interest in the family business, if this was left to his wife under his will. However, at that point the wife would hold shares worth £2m, so if she were to subsequently die, there would be a £200,000 IHT charge on her death. Updated wills could provide that on the death of mum or dad, the shares are left direct to the children instead of being left to their surviving spouse. In that scenario if husband were to die first and leaves his £1m worth of shares to the children, then there would be no IHT charge on his death, and that would leave his wife with shares worth only £1m. As such, on her death there would be no IHT charge if she then left her shares under her will, to the children. Many wills that are already in place, particularly for business owners, will probably include some form of trust (often referred to as a “will trust” or “business property trust”), which comes into existence on death. These are designed to take in assets (such as shares in a family business) that are exempt from IHT. Given the changes, these may no longer be suitable, particularly where the value of the shares is in excess of £1m and therefore still attract a IHT liability. Accordingly, reviewing wills is an absolute must for anyone holding shares in a family business. Succession Will Need To Be Discussed Discussions around succession (and in particular the transfer of ownership – which may be different to day-to-day control or management) may need to be advanced. As a general rule, if a person gifts assets and then survives 7 years, then the gift of the assets is what is known as a Potentially Exempt Transfer (PET) and, providing they survive 7 years, the value of the assets won’t form part of their estate for IHT purposes. As a result, there is probably going to be a trend of gifting assets down to the next generation much earlier on as a PET to try and make the most of this “7 year rule”. Transfers of assets between spouses are also exempt. Therefore, if say one person holds most of the shares in a family business, then it is worth considering a transfer of some of those shares to their spouse, so each can make use of the first £1m free of IHT. This means family businesses will now have to actively discuss and plan ahead for succession of ownership, rather than simply waiting until someone passes. If it is agreed, ownership is to transfer early to the next generation, but day-to-day control or management, is to remain with the current generation. Articles of Association for the company, and Shareholders’ Agreements will then need to be drawn up (or updated if they already exist) to reflect the newly agreed structures and provide each generation with the appropriate protections. Insurance Could Potentially Help Insurance is something else to be considered. A life insurance policy could potentially provide the necessary funds to cover any IHT liability on family business or agricultural assets, without this having to be funded from ether the family business or elsewhere in the estate. Whilst there will be premiums payable that will be a cost to the business, and potentially, a benefit in kind for the individuals concerned, the premiums could well be far less than having to find 20% of everything over £1m. On the flip side, as we all know, insurance premiums increase as we get older and are impacted by medical conditions (such that for some, the insurance premiums will simply be too high to justify paying), however for the younger generation with a clean bill of health, this may be cost effective solution to provide some comfort that IHT is not going to be an issue if something unexpected were to happen. Trusts Trusts are another complex area but have historically been widely used in IHT planning. The usefulness of Trusts for IHT planning going forward, will very much depend on the small print following on from the budget, as the budget did hint at some specific measures aimed at trusts, which would potentially limit their usefulness. An example here was a budget announcement that for trusts set up prior to 30/10/2024, each trust would have the benefit of the £1mallowance, whereas going forward, the £1m allowance would be split across all trusts set up by an individual post 30/10/2024. This area is very much “watch this space”. Articles Of Association And Different Classes Of Shares Family Investment Companies (known as FICs) have share structures where typically the older generation have voting control via their shares, whereas the next generation tend to have shares that carry the capital value of the FIC and its assets/investments. These are established structures suitable for investments and wealth management and form an integral part of IHT planning – if done correctly. However, simply trying to mirror these types of provisions in an established trading company, where everyone simply holds “ordinary shares” is potentially fraught with danger, and if done incorrectly, may even lead to triggering tax charges in excess of the IHT effective rate of 20%. This is because, suddenly, reclassifying a full capital and full voting share into, say, a voting only share with no capital rights, could actually be deemed to be “value shifting” or a “deemed disposal” which would trigger other tax liabilities. Take Advice Above all else, this is a complex area, where rushing to do something, or doing something in isolation, may not work as envisaged or could result in unintended consequences. It is therefore vital that any agricultural or family businesses seek advice from professionals such as accountants, lawyers and independent financial advisors, who can advise holistically and in a joined up approach on firstly identifying any issues arising out of the October 2024 budget, and then explore the best options (which could include a package of different measures such as updated wills, gifting of shares, life insurance and the set-up of a trust) to help address the issues arising from Chancellor Rachel Reeves’ first budget. About The Author - Christian Mancier is a partner at Gorvins and head of the Family Business team. Find out more by visiting their website here

Responding to the Budget Statement by the Chancellor of the Exchequer, Dr. Roger Barker, Director of Policy at the Institute of Directors, said: “At first blush, there is precious little in the government’s first Budget which offers anything other than short-term pain for the business community. The government has chosen to impose a significant new tax burden on business as a means of achieving an immediate boost to its public sector spending priorities. The risk is that this will exert a negative impact on business confidence, with worrying implications for the economy’s future growth trajectory." “On the positive side, the government has made changes to its fiscal rules, in order to accommodate borrowing for the purposes of investment, and published a corporate tax roadmap, both of which we called for in our Budget submission. The protection of public spending on R&D and the announcement of various transport infrastructure projects are also welcome. The role of the National Wealth Fund in directing investment towards the industries of the future will hopefully make a positive contribution to the economy’s long-term growth prospects." “However, after a difficult few years, business leaders will undoubtedly find it hard to look beyond the imminent tax increases set out by the Chancellor, particularly the increases in employers’ National Insurance and capital gains tax." "Whilst these broad changes had been largely pre-briefed ahead of the statement, the magnitude of the National Insurance tax rise is greater than expected and further adds to the burden on business." “Business leaders can only hope that this is a big bang now, to wipe the slate clean, and that there will be no further shocks of this magnitude in the lifetime of this Parliament, enabling business to plan with more confidence.” On changes to employers’ national insurance, Dr. Barker added: “The changes to employers’ National Insurance represent a straightforward increase in business costs and take no account of whether a business is profitable or not. At a time when business confidence is low, hiring plans have already been hit by the government’s employment rights reforms, and the minimum wage is set to rise by more than inflation, this will hit employment prospects and earnings." “The government is seeking to make a distinction between taxes on working people and taxes on business, with the former being exempt from tax increases following manifesto commitments. However, this is a false dichotomy. The effects of higher National Insurance costs will hit profits in the near-term before being passed on in lower wages and lower employment. “Although the increase in the employment allowance will alleviate the hit for the smallest enterprises, there is no doubt that this increase in employers’ National Insurance is a major blow for most businesses.”

As flexible working continues to transform the UK workforce, BizSpace highlights the impact of new employment laws on employee rights, sick pay, and tax implications. With regulations around flexible working and statutory sick pay set to take effect within the next 100 days, employees need to be aware of how these changes may affect their financial and workplace entitlements. The Rise of Flexible Working in the UK Flexible working is now a central part of the modern workplace. An increasing number of UK companies are offering flexible options to meet employee demand for work-life balance, better productivity, and job satisfaction. With flexible working now established as a day-one entitlement, understanding its effects on taxes, workplace rights, and financial planning is crucial for employees. Key Employment Law Updates for Employees Sick Pay from Day One Under new regulations, statutory sick pay (SSP) is now provided from an employee’s first day, eliminating previous eligibility criteria. This change ensures that all employees, regardless of tenure, have access to SSP from day one, offering more financial stability during illness and reducing the risk of income gaps. Flexible Working as a Default Right Flexible working has become a right from the start of employment, enabling employees to request remote, part-time, or alternative schedules immediately. Employers must consider these requests fairly and provide clear reasons if they cannot accommodate flexible arrangements. This policy replaces the former six-month waiting period, making flexibility more accessible and transparent from the outset. Enhanced Rights and Compliance Focus Employees now benefit from stronger protections if their flexible work requests are handled unfairly or dismissed without legitimate reasons. As companies adjust to these new requirements, employees have a clearer pathway to request and expect fair consideration for flexible work arrangements. Flexible Working and Tax Implications Employees should also be aware of how flexible working arrangements can affect their taxes: Home Office Tax Relief : Those working from home may be eligible for tax relief on household expenses such as heating, internet, and electricity. However, eligibility is contingent on remote working being a necessity rather than a personal choice. Reduced Commuting Costs : Flexible working often reduces the need to commute daily, lowering travel costs. Employees who receive travel allowances may need to review how flexible working impacts any associated benefits on their tax returns. National Insurance Contributions (NIC): Employees working remotely, especially from locations abroad, may see an impact on National Insurance Contributions (NIC), depending on their residency status and work location. Adjustments in NICs could provide potential savings for those working internationally under certain circumstances. Why These Changes Matter for Employees BizSpace highlights that these updates bring significant improvements for employees, fostering a more supportive and balanced work culture. “Flexible working has moved from being a perk to a necessity, transforming workplaces across the UK,” say the experts at BizSpace. “Our flexible workspaces are designed to support this shift, giving employees the opportunity to work in adaptable, convenient spaces that meet their unique needs.” Employees stand to benefit from: Increased Financial Stability : With sick pay available from day one, employees gain added financial security during times of illness. Improved Work-Life Balance : The right to request flexible working from day one allows employees to design work arrangements that better fit their personal lives, reducing stress and improving overall satisfaction. Greater Clarity and Protection : Stronger protections are now in place to ensure that flexible work requests are fairly considered, providing employees with more transparency and support in securing arrangements that work for them. BizSpace believes these changes will help shape a balanced, adaptable future for UK workers, allowing them to thrive both professionally and personally. Flexible workspaces are a key part of this transformation, offering employees a space to work that suits their needs.

HESIS, one of the UK’s leading fire and security maintenance specialists has played a key role in the construction of Everton Football Club’s landmark new stadium situated on the city’s revamped waterfront. The Liverpool-based business has fully designed, supplied, installed and tested the ground’s state-of-the-art fire alarm, emergency telephone and PAVA systems in collaboration with lead contractor Laing O’Rourke and sound and communication specialist TG Baker. Situated on the banks of the River Mersey, the 52,888-capacity Everton Stadium will be one of the most environmentally friendly football stadia ever built when it opens in August 2025. The stunning new facility not only combines brick, glass and steel components but also ensures that historic city dock buildings are incorporated into the ultra-modern design. Everton FC is investing more than £55m to preserve, restore and celebrate the heritage assets at Bramley-Moore Dock – opening up a site to the public which had sat behind locked gates for many years. Since 2007, HESIS – a part of the HE Simm Group – has established itself as one of UK’s leading fire and security firms with clients in the aviation, hotel & leisure, and residential development fields, to name but a few. While Everton Stadium represents its first football arena contract, HESIS has recently worked successfully alongside Laing O’Rourke on extensive projects at Clatterbridge Cancer Centre and The Royal Liverpool Hospital. The latest in cutting-edge equipment from Honeywell GENT has been installed on the project, with its innovative Connected Life Safety Solutions (CLSS) and Self-Test Detectors utilised for the very first time in a sporting stadium or arena. Designed to improve levels of compliance and increase operational reliability, the state-of-the-art equipment has revolutionised the industry with the CLSS providing valuable compliance data on when alarms have been tested, and the Self-Test Detectors enabling crucial testing to be done swiftly and less intrusively. Chief Executive Officer of The HE Simm Group, Gareth Simm, comments: “On a very personal note, this project means so much to me and the Simm family. For generations we have all supported Everton." “Attending matches as a boy, I never dreamed our family business would have the opportunity to deliver the iconic new stadium. It has always meant a great deal to us to be able to contribute to the club’s successes via tickets, corporate support and assisting in the well-known charitable endeavours the club has undertaken." “Our involvement in the delivery of the Everton Stadium would be a fitting tribute to my grandfather and the business he founded over 70 years ago, in Liverpool.” Managing Director of HESIS, Barry Juggins, comments: “As a Liverpool-based company, we are fully aware of the profile associated with this project. The future of the city, the waterfront, and particularly the areas around the existing Goodison Park Stadium are all bound up in the successful delivery of this project." “Using our unrivalled knowledge and expertise, we aim to leave a lasting, positive legacy for this area of Liverpool. Working with Laing O’Rourke and its stakeholders, we will ensure that the people of Liverpool view the new stadium with a sense of pride, as a beacon of how our industry can be a force for good." “To have the opportunity to play a part in the future of Bramley-Moore Dock is extremely exciting for me personally, and equally inspiring for our entire team.” Premier League Everton FC has played at its current Goodison Park home since 1892 and HESIS has pledged to support plans to create new community-focused legacy development on the site when the club moves to its new stadium. Photo: Liverpool-based fire and security specialists HESIS has played a key role in the construction of the new Everton Stadium. Picture: Everton FC

The Budget is a blow to British farmers and could lead to food price rises, the NFU has warned. The Budget will add to the cost of producing food at a time when hard-pressed British farmers cannot absorb it, meaning either the supply chain or consumers will end up bearing the brunt. The impact on British family farms, already stretched to breaking point after a decade of tightening margins, cost inflation and extreme weather events, could be the final straw for many. And changes to Agricultural Property Relief (APR) and Business Property Relief (BPR), despite repeated assurances from ministers that this wouldn’t happen, put the futures of many family farms and the people who farm them at risk. Farmers are also reeling from the announcement of a speeding up of the phasing out of old support schemes, which amounts to a significant cut to farm incomes, at a time when their replacement schemes still leave many farm businesses locked out. Together with wage rises and added costs to businesses that apply across the economy, these policies raise serious questions about the future of British food security and the impact on food supply and prices. Reacting to the announcements, NFU President Tom Bradshaw said: “This Budget not only threatens family farms but will also make producing food more expensive. This means more cost for farmers who simply cannot absorb it, and it will have to be borne by someone. Farmers are down to the bone and gristle, who is going to carry these costs?" “It’s been a bad Budget for farm confidence, which is already at an all-time low. After today farmers, including tenants, have more uncertainty and more worry, not less." “When you look farmers in the eye and make them a promise, keep it. The shameless breaking of those promises on Agricultural Property Relief will snatch away much of the next generation’s ability to carry on producing British food, plan for the future and shepherd the environment." “It’s clear the government does not understand that family farms are not only small farms, and that just because a farm is a valuable asset it doesn’t mean those who work it are wealthy. Let’s not sugar-coat this, every penny the Chancellor saves from this will come directly from the next generation having to break-up their family farm." “This is one of a number of measures in the Budget which make it harder for farmers to stay in business and significantly increase the cost of producing food.” There is some good news within the Budget, as those hit by devastating rainfall earlier this year will ‘immediately’ have access to the £60 million Farm Recovery Fund, an increase of £10 million. The agricultural budget for England has also been maintained4, with Defra confirming this year’s budget to be £2.6 billion to reflect the underspend from the previous government. Both of these are areas the NFU lobbied ministers hard to agree. More information: The government announced it will reform Agricultural Property Relief and Business Property Relief from April 2026. In addition to the existing nil-rate bands, the 100% rate of relief will continue for the first £1 million of combined agricultural and business assets and will be 50% thereafter. The government has announced that they are accelerating the end of the direct payment phaseout. The fastest reductions in subsidies will be for those who received more than £100,000 in direct payments in 2020 as these businesses will receive no more than £8,000 in 2025. The government has confirmed the National Living Wage increase of 6.7%, making it £12.21. The National Minimum Wage for 18 to 20 year olds will increase by 16.3% to £10.00 per hour. The current agricultural budget for England is £2.4 billion.