Update:

Company finance

Finance crisis

Bank lending to small firms at all-time low, says FSB

Martin McTague, FSB chairman

Change of priorities

ESG snubbed as firms focus on people and technology

CO2 and carbon

Cost pressures

Food and drink firms at risk says insolvency specialist

locked gate

Morale booster

BrewDog hands out shares in staff charm offensive

James Watt

Accountants' survey

SMEs rein in fund-raising amid growing pressures

chart and business finance

Building for sale

Glasgow hotel fails following Covid cash flow issues

West George St hotel Pocotel Glasgow City Centre

Accounts initiative

SMEs offered help with understanding numbers

Debt, money etc

'Great opportunity'

SMEs urged apply for government loan scheme

Nicola Campbell

Division over tax

Ditch super deduction and help small firms, says FSB chair

Martin McTague, FSB chairman

Institute report

‘Impossible’ to prove rates scheme helps small firms

Andrew McRae