The advent of Industry 4.0—marked by the fusion of cyber-physical systems, the Internet of Things (IoT), big data analytics, and artificial intelligence (AI)—has transformed the global manufacturing and industrial landscape. As businesses across the UK and beyond digitise operations to g

The introduction of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, marked a significant milestone in the evolution of financial reporting for small and medium-sized entities (SMEs). Designed to simplify compliance while maintaining robust reporting standards,