There are two firms in a region, both turning over £500K with a £300K cost base…

Conjoin the two and you have doubled turnover to a £1 million business yet you will not have doubled the firms costs.

The £1 million turnover is serviceable by the existing infrastructure (same office, same fixed costs) exposing more profits.

It is bread and butter consolidation yet when combined with the previous laws posted HERE, it always creates some real additional value.