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Add-backs in an FM business

Cost the work you leave behind

Prepare an FM add-back schedule that explains owner pay, replacement duties and the costs of keeping customer contracts running.

For sellers 11 pages 10-minute read Updated Oct 2026

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Who this guide is for

For FM owners preparing an adjusted-profit figure for a possible sale. Use it to connect the accounts with customer mobilisation, helpdesk cover and subcontract management.

What you will take from it

  • Trace each proposed adjustment to the accounts and its supporting record.
  • Identify the duties and continuing costs behind owner pay and one-off claims.
  • Reconcile accepted adjustments once and keep earnings separate from price.

What is inside

  1. Start with the reported figure
  2. Put a cost against your duties
  3. Test the work behind a one-off
  4. Keep contract delivery funded
  5. Match the claim to the operation
  6. Keep profit separate from price

The tool: fM add-back worksheet

Record one proposed adjustment with its evidence, recurring element and replacement duty. Calculate the net change yourself and record accepted or disputed treatment.

It comes as its own file as well as a page of the guide.

Two pages from the guide

Page 4 of the guide
Page 4 of 11
Page 9 of the guide
Page 9 of 11

Get the guide

Tell us who you are and the guide opens on this page, with the fM add-back worksheet as its own file.

PDF 11 pages 401 KB

Your details go to Simon Read's team at FM Business Sales. We do not sell them or share them for marketing. Privacy policy.

Simon Read

Prepared by Simon Read

Founder & Managing Director, Reads Advice Partners Ltd

Simon founded Reads M&A Advisory to specialise in trades such as HVAC, electrical, fire safety and facilities management, and has spent many years selling businesses to independent buyers, trade companies and private equity-backed groups across the UK.

Updated Oct 2026. The Autumn Budget is scheduled for Oct 2026, and we review every guide after it.

Start with a free first conversation: 01285 704466. Meet the team.

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