Finance Recovery & Transformation
Finance recovery and transformation for businesses and charities. Restore cash visibility, reliable reporting and control through a focused diagnostic, practical repair and ongoing CFO oversight. Interim leadership is also available for an immediate finance or change mandate.
David Roberts MBA FCCA · Former PLC CFO · ex-PwC. GAP Consultants, established in 2001.
Start with a paid Finance and Business Diagnostic. Agree the scope, number of days, fee and timetable, then receive a written report identifying the issues, recommended fixes and priorities. There is no obligation to engage GAP for further work. Explore the diagnostic.
David leads the diagnosis, sponsor relationship and delivery priorities. Scope, start date, time commitment and specialist support are agreed around the work required. UK-based, with London hybrid engagements workable.

Recent delivery. Relevant experience.
Completed assignments combine executive judgement with practical implementation.
PE-backed carve-out: standalone finance foundations, Day-1 requirements, treasury, reporting and controls. Read the carve-out case study.
Approximately 15 entities: record-to-report transformation and controls, using technology capable of automating approximately 80% of the reconciliation population. Read the transformation case study.
Approximately 140 projects: interim charity CFO leadership, stronger oversight and statutory accounts delivered on time. Read the charity CFO case study.
Practical leadership, backed by client experience
“Strategic financial leadership with the ability to resolve complex operational issues and implement practical change.” Richard Markham — former CEO, Hoechst Marion Roussel. Read the full approved endorsement.
GAP’s wider services
Focused consultancy and ongoing fractional support are available alongside interim executive assignments.
Business and finance transformation — operating models, finance recovery, carve-outs, integration and delivery oversight.
International expansion — business cases, cash, reporting and establishment, coordinated with specialist local, legal and tax advisers.
Not-for-profit finance and sustainability — cash, service economics, trustee reporting and financial capability. Explore charity income recovery.
Independent finance systems and AI-enabled growth — process and systems decisions, workflow pilots and reporting. No software reseller commissions.
Clear ownership. Lasting capability.
The GAP 6×6 connects Find, Stabilise, Design, Deliver, Prove and Realise. Scope, authority, responsibilities and measures are agreed at the outset; training and handover build capability that lasts.
Commercial rigour with a social conscience: financial value is considered alongside effects on people, services and resources. Specialist skills are brought in where the assignment requires them.
Explore the GAP 6×6 · The GAP Difference · Explore a scoped diagnostic
Can your organisation deliver its 2027 plan?
Share your perspective on cash, reporting, margins and delivery capacity in GAP’s five-minute readiness survey. We ask only your broad sector and eight fixed-choice questions, with no names or contact details requested. Please submit once per organisation. Closes 22 October 2026; findings will be shared in aggregate when enough responses are available.
When experienced finance leadership makes the difference
A finance leadership vacancy, pressure on cash or reporting, a carve-out, acquisition integration or a change programme that needs clearer ownership. Explore interim CFO and transformation support, or discuss your assignment.
For the wider track record, explore completed case studies, client endorsements and selected experience.
Human-controlled, AI-enabled delivery
AI can accelerate analysis, pattern recognition and management information. People remain responsible for checking sources, validating findings, maintaining appropriate data controls and approving decisions.
Recover missed charity income. Protect future services.
Could your charity be missing agreed fee increases, unbilled services or contractual payments? GAP helps identify and recover income you have earned, with an agreed success fee for suitable cases.
Explore the income recovery review · Read the £600,000 historic recovery case study
Build the capability to sustain your mission
When funding pressure leaves little room to invest, the systems, processes and skills needed for lasting improvement can remain out of reach. GAP works with not-for-profit leaders and trustees to identify what must change, build an affordable plan and deliver the improvements with their teams.
What needs to work better in your organisation?
Tell us your priorities, the outcome you need and your timetable. We can discuss a focused assignment, interim leadership or recurring part-time support, with scope, availability and fees agreed before work starts.
