DRAFT v0.1 / FILE REF CDD/2026/UK-MID-MKT / INDEPENDENT REFERENCE - NOT M&A ADVICE
§ CHAPTER III
III.

Competitive Landscape

Chapter III of the seven-chapter CDD spine.

§ DIRECT ANSWER

Chapter III of the CDD spine: Competitive Landscape. The chapter answers the IC’s primary question for this leg of diligence and cites the primary UK sources it draws on. Source: ICAEW Corporate Finance Faculty; BVCA Industry Activity.

Chapter III maps the competitor set, evidences switching costs and positions the target on share of wallet. A 2x2 positioning map is defensible only when each axis is sourced to evidence the IC can verify.

§ 1.1Competitor mapping

  • Companies House filings for revenue and headcount
  • Trade press for product launches
  • Customer interviews for unsolicited mentions

§ 1.2Share of wallet

Estimated from customer interview spend disclosures plus desktop turnover triangulation. Caveat in chapter footnote.

§ 1.3Switching costs

Evidence with customer interview quotes plus contract-length data from the data room.

VERIFIED 21 JUN 2026NEXT REVIEW 21 SEP 2026SRC: ICAEW CF; BVCA Industry Activity 2025-26

Marked-up by Oliver Wakefield-Smith. Draft v0.1, 21 June 2026.