The Leamur Blog

Case studies, market insights, news, and product updates from the Leamur team for navigating the modern tech landscape.

Industry

The Budget Hypocrisy: Why Do Premises Get a Free Pass While People Get Squeezed?

With UK enterprises currently planning a minimum of 320,000 job cuts this year, the pressure on corporate margins has reached a critical point. The highest fixed cost is getting cut at a remarkable rate, yet the second highest fixed cost is being left to run on autopilot.

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The budget hypocrisy
Industry

Weaponising the Balance Sheet: Why the FRS 102 Transition is No Longer Just a Compliance Exercise

The implementation of the revised FRS 102 lease accounting rules in January 2026 marked a permanent shift in UK corporate reporting. Yet, as businesses navigate the ongoing reality of these regulations, the true nature of the challenge is becoming clear.

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New accounting standards: IFRS 16 and updated FRS 102
Industry

The Right to Lower Rent vs. The Cost of Having It: Navigating the New Norm

The passing of the English Devolution and Community Empowerment Act 2026 marks a major structural shift in the UK commercial property market. Having received Royal Assent on 29 April 2026, this legislation places a statutory ban on upwards-only rent reviews for new and renewal commercial leases.

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The right to lower rent vs The cost to prove it