https://ludgate.io/insights/ Notes from the finance function. en-gb 2026-09-25T16:15:48Z https://ludgate.io/insights/accounting-for-digital-assetshttps://ludgate.io/insights/accounting-for-digital-assetsFri, 14 Aug 2026 00:00:00 +0000Digital AssetsFRS 102, IAS 38 and the new US GAAP fair-value model. What actually changes for a business holding tokens on its balance sheet? https://ludgate.io/insights/audit-readiness-after-a-raisehttps://ludgate.io/insights/audit-readiness-after-a-raiseFri, 28 Aug 2026 00:00:00 +0000FundraisingThe audit and compliance obligations that arrive with growth capital, and how to be ready long before the auditor calls. https://ludgate.io/insights/runway-discipline-after-a-raisehttps://ludgate.io/insights/runway-discipline-after-a-raiseSat, 12 Sep 2026 00:00:00 +0000OperationsWhy businesses that make it through tough markets treat cash runway as a core operating habit, not just a figure to check when the board asks.