WHAT TO CONSIDER WHEN INTRODUCING JOB SHARING

FRS 102 Revised Seminar Brings South Yorkshire Finance Leaders Together

In collaboration with Shorts Chartered Accountants, we recently hosted a seminar for senior finance professionals from across the region.The event brought together a number of Finance Directors, Financial Controllers and senior leaders from across the region for a morning of insight, discussion and networking over breakfast. It was a pleasure to welcome so many familiar faces, alongside new contacts, reflecting the strength and depth of the Yorkshire finance community. The seminar was presented by Howard Freeman, Audit & Accounts Partner, and Andy Ryder, Corporate Finance Partner at Shorts. We are extremely grateful to both speakers for sharing their time and expertise, and for delivering a clear, practical overview of the forthcoming changes to FRS 102, which came into effect on 1 January 2026 and are expected to impact a significant number of UK businesses. The session explored what is changing and why, particularly in relation to lease accounting and revenue recognition, and considered what the updates mean in practice for finance teams and business leaders. The speakers also addressed the new reporting requirements under FRS 102, the potential impact on EBITDA and valuation methodologies, and the key considerations for organisations as they prepare for implementation. Rather than focusing purely on technical detail, the seminar encouraged broader discussion around readiness, communication with stakeholders and the commercial implications of the changes. This led to a highly engaged Q&A session, with attendees sharing perspectives and experiences from their own organisations. At Sharp Consultancy, we are committed to supporting the finance community beyond recruitment alone. Events such as this form part of our ongoing effort to create opportunities for connection, knowledge-sharing and professional development among senior finance professionals. We would like to extend our sincere thanks to Shorts for partnering with us on this event, and in particular to Howard and Andy for delivering such an informative and thought-provoking session. We are also grateful to everyone who attended and contributed to the discussion. We look forward to hosting further events in the coming months and continuing to work closely with our network of finance leaders across the region.If you would like to discuss how these changes may impact your finance team, or if you are considering strengthening your leadership function, please contact us for a confidential conversation.

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Having two or more employees sharing a full time job role is an increasingly popular way for companies to meet the demands of the business and continue to attract and retain the best talent. If you are considering employing workers on a job share basis, what do you need to take into account to ensure success?

What is job sharing? The responsibility, pay and benefits of a full time role is shared between two (or can be more) employees. The pay and benefits attached to the role are shared in proportion to the hours that each individual works.

How are the working hours shared? This is very flexible and is one of the key advantages to offering job share opportunities as these can be determined to suit the needs of the business and hours the employees wish to work. For example, one person may work Monday, Tuesday Wednesday, whilst the other works Thursday and Friday. In other situations they may each work three days per week with one day being an overlap/handover day.

What are the benefits of job sharing? There are a number of benefits to the employer including retention of valued members of the team who can no longer or no longer wish to work full time, the opportunity to gain new skills and experience, greater continuity during holiday periods or if one job share is absent through illness, increased commitment and loyalty and potential reduction in absenteeism and workplace stress. For the job sharing employees, they will gain a more flexible working arrangement which fits in with other aspects of their life and also the benefit of knowing that tasks are being taken care of by their colleague during on the days that they are not working or are on holiday.

Recruiting the right candidates. It is important to take into consideration how those who will be job sharing will work together, particularly as they may have limited or no time actually being at work at the same time. During the interview process you should think about what complimentary skills and experience each person has as well as looking for opportunities to enhance the expertise of the other.

Managing job sharing arrangements. As a line manager it is imperative that you put clear lines of responsibility, allocation of tasks and channels of communication in from the outset. Work should be divided fairly and the job sharers themselves should ensure there is good communication and an effective handover process between them.

Recruiting a replacement. If a job sharing employee chooses to leave, bear in mind that it may take longer to recruit a replacement as you will be seeking an suitable individual who can work the required hours.

Sharp Consultancy specialises in the recruitment of temporary, interim and permanent finance professionals. With offices in Leeds and Sheffield our highly experienced team of consultants recruit for positions throughout Yorkshire and beyond. CONTACT US today to speak to a member of our team about your next career move.