David Nicholls

Brett Nicholls Associates


We are a small professional practice based in Glasgow, Scotland and operating across Scotland, the UK and - at times - worldwide. Proud winners of 'Small Accountancy Firm of the Year 2018' and operating a true four day work week since August 2018. Around two thirds of our clients are from the third sector, with the majority of these being registered Scottish charities.

Our work consists of the following main themes:

  • Accounting: General practice, accounts preparation, bookkeeping, tax, financial management and reporting and implementing accounting systems
  • Consulting: Financial modelling, facilitation, strategic planning, investigations, financial health checks, report writing and evaluations
  • Training: Implementing financial systems, training of finance teams, classroom based training for boards and treasurers, financial governance training, accounting and software-specific training
  • Long Term Planning: Fifteen year financial and human resource projections for international religious congregations, facilitation of general meetings, report writing, establishing international finance committees and advising senior leadership


Our clients are split:

  • one-third from the private sector; small businesses, sole traders, individuals
  • two-thirds from the third sector; charities, social enterprises, Community Interest Companies.

A sample of our clients can be found on our website: Brett Nicholls Associates