Financial leadership · Business security
Better financial decisions. Stronger businesses.
Senior financial leadership and specialist business security expertise for ambitious UK businesses. We help business owners gain control of their finances, improve performance and protect the businesses they have worked hard to build.
- ACA-qualified finance leadership
- Specialist cybersecurity expertise
- Founder-led
- Manchester-based, UK-wide
Two disciplines, one partner
Financial leadership first, with specialist security expertise when you need it.
Ledger · Finance
- Fractional Finance Director
- Reporting and forecasting
- Cash and working capital
- Control and governance
Lock · Security
- Cyber risk assessments
- ISO 27001 compliance reviews
- Security improvement
The challenge
Growing businesses outgrow their finance function long before they notice.
Between £2m and £10m turnover, decisions get bigger and mistakes get more expensive. Yet many owner-managed businesses still rely on a bookkeeper and a year-end accountant, with nobody looking forward.
The result is familiar: busy months that somehow leave less cash, prices set on instinct, numbers that arrive too late to act on, and owners carrying the financial weight of the business alone.
You don't necessarily need a full-time Finance Director. You need Finance Director thinking, for the time your business actually needs it.
Questions owners often ask us
- “Why are we busier than ever but always short of cash?”
- “Which customers and jobs actually make us money?”
- “Can we afford to hire, invest or open another site?”
- “Would the bank, an investor or a buyer trust our numbers?”
Finance & Fractional FD
Senior financial leadership for businesses that have outgrown basic accounting.
Fractional Finance Director
Senior financial leadership for a set number of days a month, at a fraction of the cost of a full-time appointment.
- Decisions made with a senior finance voice in the room
- Confidence with lenders and investors
- Time back for the owner to run the business
Management reporting and financial insight
Clear, timely monthly reporting that tells you what is happening, why, and what to do next.
Find out moreFP&A, budgeting and forecasting
Budgets, forecasts and scenario models that turn your plans into numbers you can steer by.
Find out moreCash flow and working capital
Forecast, protect and release cash, so growth does not leave the business short.
Find out moreFinancial control and governance
The controls, processes and oversight a growing business needs to stay accurate, compliant and protected.
Find out moreCommercial finance and profitability
Understand where you really make money, and act on it through pricing, costs and the work you take on.
Find out moreFinance transformation
Modernise how your finance function works, so it keeps pace with the business.
Find out moreWhy a Fractional FD?
Finance Director expertise, sized to your business.
| Compare | Your external accountant | What we provideFractional Finance Director | Full-time Finance Director |
|---|---|---|---|
| Main focus | Year-end accounts, tax and compliance | Forward-looking decisions, performance, cash and growth | Forward-looking decisions, performance, cash and growth |
| Seniority | Varies, and usually not involved day to day | Experienced, senior finance leadership | Experienced, senior finance leadership |
| Time with your business | Mainly around year-end | Flexible: a set number of days a month, scaling with need | Full time |
| Cost | Typically an annual compliance fee | A fraction of a full-time package | Full salary, bonus, pension, National Insurance and recruitment costs |
| Best suited to | Statutory accounts and tax | Growing businesses that need senior finance input but not five days a week | Larger or more complex businesses with daily finance leadership needs |
A Fractional FD doesn't replace your accountant. We work alongside them: they handle compliance, we help you run and grow the business.
Cybersecurity & ISO 27001
A separate specialist service, for when security matters.
Cybersecurity and cyber risk assessments
An independent view of how exposed your systems, data and people are, and what to fix first.
Learn moreISO 27001 gap assessments and compliance reviews
Assessing your controls and evidence against ISO 27001 requirements, identifying gaps and recommending improvements.
Learn moreSecurity improvement and remediation
Practical help fixing the weaknesses that matter, alongside your IT provider.
Learn moreOngoing compliance support
Regular reviews and oversight to keep controls working and evidence up to date.
Learn moreWe are not a certification body and do not issue ISO 27001 or Cyber Essentials certificates. Certification is carried out independently by accredited bodies.
Why Ledger & Lock
Where the ledger meets the lock.
The biggest threats to a growing business are increasingly both financial and technical. A fake supplier invoice, a ransomware attack or a week without systems is a cash, margin and customer problem as much as an IT one.
Ledger & Lock brings senior finance leadership and specialist security expertise under one roof. Most clients come to us for finance. Some need security. The ones who need both get a single, joined-up view of how to protect what they have built.
The ledger · Finance
Is the business performing, and in control?
- Reporting and insight
- Forecasting and cash
- Margins and pricing
- Controls and governance
- Funding readiness
The lock · Security
Is the business protected?
- Cyber risk assessment
- ISO 27001 compliance
- Access and identity
- Backup and recovery
- Incident readiness
Where they meet: payment fraud prevention, financial controls, cyber risk and operational resilience, prioritised by what they would cost you.
Who we work with
Owner-managed businesses that make, build, move and sell.
Manufacturing & engineering
Product and job costing, margins, stock and work in progress, capital investment and production resilience.
Read moreConstruction
Contract margins, valuations and applications for payment, retentions, cash flow and subcontractor payments.
Read moreLogistics & transport
Cost per mile and per job, fuel and fleet costs, customer profitability, pricing and cash flow.
Read moreWholesale & distribution
Gross margin by product and customer, stock levels, credit control, supplier terms and working capital.
Read moreMulti-site retail & hospitality
Site-level profitability, labour costs, gross margin, new site decisions and cash flow across locations.
Read more
How it works
A straightforward way to get started.
- 01
An introductory conversation
We learn about your business, your plans and what is holding it back. No cost, no obligation and no jargon.
- 02
A focused review
We look at your numbers, reporting, cash and controls (and your security, if that's a concern) and agree the priorities with you.
- 03
A clear proposal
You receive a written proposal setting out the scope, the time involved and the fees, before any work begins.
- 04
Ongoing partnership
We work as part of your leadership team, for as many days as the business needs, and adjust as it grows.
One-minute check
How well do you know your numbers?
Interested in security instead? Try the cyber exposure check.
What you can expect from us
Credibility earned through experience and clarity.
Senior expertise
ACA-qualified finance leadership with experience at Deloitte, Amazon and a growing technology business, alongside specialist information security and ISO 27001 expertise.
Independent
We don't sell software, take commissions or push products. Our advice is based only on what your business needs.
Clear, agreed scope
Every engagement starts with a written proposal. Scope, time commitment and fees are agreed before work begins.
Senior people, start to finish
The founders do the work themselves. You won't be handed to a junior team after the first meeting.
Confidential by default
We are happy to sign a non-disclosure agreement before any detailed discussion of your finances or systems.
Honest about our limits
We are not a bookkeeping or tax practice, a certification body or a 24/7 security service, and we'll tell you plainly when you need someone else.
FAQs
Questions we're often asked
What is a Fractional Finance Director?
An experienced Finance Director who works with your business part time, usually a set number of days a month. You get senior financial leadership without the cost of a full-time appointment.
How is that different from our accountant?
Your accountant typically focuses on year-end accounts, tax and compliance. A Fractional FD works inside the business and looks forward: planning, cash, performance and decisions. We work alongside your accountant, not instead of them.
Do you offer bookkeeping, payroll or tax returns?
No. We provide financial leadership and advisory support, and work with your existing bookkeeper and accountant.
Why does a finance business also offer cybersecurity?
Because the two risks increasingly meet. Payment fraud, system outages and data breaches are financial problems as much as technical ones. Ledger & Lock combines senior finance expertise with specialist information security expertise, offered as separate services or together.
Do you issue ISO 27001 certificates?
No. We assess compliance with ISO 27001 requirements, review controls and evidence, identify gaps and help you improve. Certification is carried out independently by an accredited certification body.
What does it cost?
Our work is tailored, so we don't publish fixed prices for finance services. After an introductory conversation, we send a clear proposal with the scope and fees before you commit to anything.
Next step
Start with a conversation about your business.
An introductory conversation costs nothing. We will listen to where your business is heading, talk through what is holding it back and tell you honestly whether and how we can help.
30 to 45 minutes, by video or in person
At a time that suits you.
A conversation, not a sales pitch
We want to understand your business first.
A clear proposal
If we can help, you will know what we suggest and what it will cost.