That Retail Property Guy
Welcome to That Retail Property Guy, the podcast where retail property expert Gary Marshall champions retail tenants and empowers professionals across the industry. With a career spanning decades, a dozen retailers, and millions in recovered losses for leading UK retailers, Gary shares his unparalleled knowledge to help retail tenants protect their rights, navigate leases, and maximise opportunities often overlooked by landlords, estates and accounts teams.
This podcast is your go-to resource for unlocking the mysteries of retail property. Whether you're an experienced professional, a mid-sized chain, or someone just starting in the industry, Gary’s insights will help you build confidence, avoid pitfalls, and thrive in this complex field.
Through practical advice, real-world examples, and interviews with industry leaders, That Retail Property Guy is dedicated to fostering development and knowledge-sharing for the next generation of retail property experts.
Listen weekly and discover how small insights can lead to big wins for retail tenants everywhere. Start your journey to retail property mastery today!
That Retail Property Guy
Countdown to FRS 102 - Discount Rates for calculations
Preparing for FRS 102: Discount Rates when calculating Lease Liabilities
This episode is part of a mini-series focusing on the challenges faced by retailers as tenants, for the upcoming mandatory changes to domestic accounting standard, FRS 102, set to take effect on January 1, 2026.
Host Gary Marshall explains the complexities of discounted cash flow calculations, and the importance of choosing the appropriate discount rate for accurate financial reporting
He suggests practical steps for small businesses, and some potential pitfalls for low-cost reporting solutions. Listeners are encouraged to consult with experienced accountants or FRS specialists!
00:00 Introduction to FRS 102 Changes
00:55 Understanding Lease Liabilities
03:01 Calculating Discount Rates
06:24 Discount Rate Options and Implications
10:05 Practical Considerations for Small Businesses
11:46 Conclusion and Final Thoughts
Link to excellent article: https://www.linkedin.com/pulse/whats-new-frs-102-discount-rates-lease-accounting-harpreet-kaur-0ncte/
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Find out more and message us on the podcast website
Go to ThatRetailPropertyGuy for more on Gary Marshall, Smarter Estates and the TRPG podcast. You can also check out the TRPG Blog for reading versions of key episodes.
For our niche 'Accounts Recoverable in Retail Property' business services, visit SmarterEstates
And find Gary and team on LinkedIn for regular updates and community info!
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