The first few months of the year have been exceptionally busy for the SME M&A market, and the pace shows no signs of slowing.
At Kingsbrook, we have recently completed three transactions in three days, bringing the total number of deals completed since January to five. With a further ten transactions currently in diligence and several more at advanced stages of negotiation, it’s clear that many business owners and buyers alike are keen to progress deals in the current market.
The current flurry of completions can in part be attributed to the upcoming changes to Business Asset Disposal Relief (BADR), where the tax rate on qualifying gains rises to 18% in April 2026. Many business owners are looking to complete transactions before these new rules take effect.
In the last few weeks alone, we have completed transactions spanning software, IT, Funeral Directors and Professional Services, with interest from both trade buyers and private equity-backed acquirers.
However, our deal pipeline shows that there is a broader appetite for deal making across the SME landscape in a range of sectors: despite ongoing macroeconomic uncertainty, there remains significant appetite for high-quality SME businesses. The coming months are likely to remain extremely active as deals already in process push towards completion.
Our key takeaway from our recent deals is this: preparation matters. Transactions that are well prepared, with clear financial information, organised documentation and a strong narrative around the business, are moving more efficiently through diligence and into completion.
If you are considering a sale, investment or succession plan, now is a good time to start the conversation.
Read about four of our latest transactions here:
Sale of Security Software Solutions: our deal announcement; Redsquid’s official announcement
Sale of Rosedale Funeral Home: our deal announcement; Lighthouse’s official announcement
Sale of JMP Construction: our announcement; Graham + Sibbald’s official announcement
Sale of Lush Heat Treatment: our announcement; GSP’s official announcement
