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Bishop Fleming helped a manufacturer turn audit uncertainty into clarity and confidence.
28 May 2026
PB Design is a South West based manufacturing and engineering company specialising in standby power solutions along with developing rapid EV chargers. The business designs, engineers, manufactures and services its products in‑house and employs around 80 people.
As an employee‑owned business, PB Design places strong emphasis on people, collaboration and long‑term sustainability.
After several years below the statutory audit threshold, PB Design reached a point where a full audit was once again required. Like many growing manufacturing and engineering businesses, the gap brought uncertainty. Accounting treatments and classifications had evolved over time, and there was concern that restarting the audit process could be disruptive.
At the same time, the existing relationship with their advisors was no longer working. Service levels had declined, fees were becoming uncommercial, and the support felt increasingly transactional.
“We hadn’t had an audit for five years, so you don’t really know what you don’t know. I expected it to be quite painful.”
PB Design needed an audit partner who understood how a manufacturing business operates and could approach the process in a practical, proportionate way.
Bishop Fleming was recommended to PB Design by a trusted professional adviser. Early conversations focused on understanding the business itself, how it operates day to day, where decisions are made, and how finance, design and operations intersect.
Rather than treating the audit as a standalone compliance exercise, Bishop Fleming took time to understand the commercial and operational realities of a design‑led manufacturing business.
“It never felt purely transactional, it felt like a partnership.”
Bishop Fleming’s audit process focused on clarity, communication and proportionality. Regular dialogue throughout the audit meant questions were addressed as they arose, rather than being left until the end of the process.
The audit team recognised that, in manufacturing and engineering businesses, controls and judgement often sit outside the finance function. By taking time to understand these nuances, the team was able to reduce friction and ensure the audit reflected how the business actually works.
Where issues were identified, they were explained clearly and constructively, helping the wider business engage without creating unnecessary tension.
Alongside audit compliance, PB Design were able to access specialist support across Bishop Fleming, including corporation tax and R&D tax credits. This was particularly valuable for a design‑led manufacturing business, where technical, tax and accounting considerations often overlap.
Having access to the right expertise at the right time meant conversations could happen holistically, rather than advice being siloed or reactive.
Despite initial concerns, the audit process proved smoother than expected. While some historical matters required attention, the work progressed in a structured, pragmatic way that reflected the size and maturity of the business.
One of the most valuable outcomes was the Key Internal Discussion Document (KIDD). Rather than remaining within finance, the report became a practical tool for the wider organisation. By highlighting potential improvements to internal controls, it supported more informed conversations across the business and helped turn audit findings into meaningful action.
“The KIDD was really powerful. It helped us push things forward across the business.”
For PB Design, the audit delivered more than statutory assurance. It strengthened governance, improved cross‑business conversations and gave greater confidence in how the business operates as it continues to grow.
The team particularly values the human, collaborative way Bishop Fleming works, alongside the firm’s understanding of manufacturing and engineering environments and access to specialist support when it matters.
PB Design are highly satisfied with the service they have received and would confidently recommend Bishop Fleming to other small and medium‑sized manufacturing and engineering businesses, particularly those returning to audit after a period of growth.
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