The Corporate Finance Network

January 2026

Network Opportunities.

Bringing you the latest merger and acquisition opportunities.

As we move into the early part of the year, UK SME M&A activity remains cautious but constructive. Deal volumes continue to be selective, particularly at the lower end of the market, however there is sustained interest in high-quality businesses with resilient earnings, strong management teams and clear growth drivers. Strategic acquirers and well-capitalised investors remain active where there is confidence in the target business.

As interest rates continue to fall, it is expected that momentum will build. Earn-outs, deferred consideration and vendor support continue to feature prominently, helping to bridge valuation expectations while allowing transactions to progress. In this context, preparation and early planning remain critical in achieving successful outcomes. We are also seeing continued engagement from owner-managers exploring succession options, including trade sales, private equity investment and employee ownership structures. This remains particularly relevant given the evolving tax landscape (such as the IHT relief changes which have brought a structural shift not seen for several generations) and the ongoing focus on long-term business continuity rather than purely headline valuation.

In this edition, as always, we have highlighted some of our member firms’ recently completed deals and listed current opportunities for businesses for sale or wanted. Please do get in touch if you would like any further details.

Kirsty McGregor, Chairman


Inside this issue.

Pins connected by wire

Green arrowHighlighted deals

Pins connected by wire

Green arrowNetwork Opportunities

Contact

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Email: info@thecfn.org.uk

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This document is exempt from Section 21 of the Financial Services and Markets Act 2000 under Article 62
(sale of a body corporate) of the financial Services and Markets Act 2000 (financial promotion) Order 2001