Latest posts
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From awareness to control: governing AI in practice in 2026

In our previous article, 2026: Technology and AI – what’s next for UK SME boards?, we argued that AI has now crossed a threshold. It is no longer an emerging technology that boards can safely delegate downward, nor is it a future concern that can be deferred until “things settle down”. AI is already influencing
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AI Risk in Due Diligence: Data, Ethics, and the Black Box Problem

Iincreasingly, we start a Technical Due Diligence to be told that the target company’s edge lies in its “AI-driven technology”. This is almost always said with confidence and with a slide or two showing impressive-looking performance metrics. But the moment we begin to examine that claim in detail, the tone changes. The conversation becomes more
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The AI Mirage: Spotting Overstated Claims During Tech Due Diligence

Artificial intelligence is today’s talisman. It appears in every pitch deck, investor briefing and product brochure, promising a transformation that will outpace competitors and create outsized returns. Yet in the course of Technical Due Diligence, claims of being “AI-powered” often dissolve under scrutiny, revealing little more than experimentation or, in some cases, nothing beyond the
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Who Said My Business Was Immature?
Sometimes businesses are surprised, shocked or outraged if they score low in terms of business maturity. This might be a misunderstanding of what business maturity means, and what it might mean for them. Every great company starts with a simple idea — a spark of insight that ignites the entrepreneurial spirit. However, an idea alone
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A good plan for the future can make or break your Technical Due Diligence
When private equity firms evaluate a company for investment, understanding the company’s future plans is a vital part of the Technical Due Diligence (TDD) process. Investors are not just interested in the present state of the company but regard both the future plans, and the structure that surrounds them, as critical parts of the investment
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What does a TDD look for in your Team?
The technical team is the backbone of any tech-driven company, responsible for developing, maintaining, and innovating the company’s products and services. Even where a company does not sell a technical product of their own, but uses technology to manage its day-to-day business, the team plays a critical role to ensure business operations run smoothly. When
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Just what is Technical Debt?
Technical debt refers to the additional work and future costs that arise when a company opts for a quick, easy solution now instead of a more efficient and long-term approach. It’s like taking a shortcut that saves time initially but requires more effort to fix later. Technical debt can accumulate in various forms, such as
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Security, a gateway to securing funding
When private equity firms consider investing in a company, they need to ensure that every aspect of the business is sound, particularly its security and compliance measures. Whereas other components of a Technical Due Diligence (TDD) can, and do, change valuations, speed up or slow down the transaction, or mean that warranties are defined, security
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Why is “Product” important in Technical Due Diligence?
An important dimension that a Technical Due Diligence (TDD) considers are the company’s products or services from a technical standpoint. This article explores what product evaluation entails, why it’s important, and the kinds of questions and evidence that investors seek during this assessment. What is Product Evaluation? Product evaluation involves a detailed analysis of a
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Technology Infrastructure in Technical Due Diligence
When a private equity firm considers investing in a company, one of the crucial steps they take is conducting Technical Due Diligence (TDD). A significant part of TDD is evaluating the company’s technology infrastructure. This article will delve into what technology infrastructure entails, why it’s important, and the kinds of questions and evidence that investors