The trees are turning a gorgeous array of colours as autumn starts to take hold and we can be fairly sure that this will be followed by winter. Less certain is whether it will be accompanied by green shoots of recovery in the economy.

Many businesses get concerned about producing financial plans when in such an uncertain environment. But it is possible to have more than one set of plans (or flex a single set) so that at least the best and worst case scenarios can be assessed and actions taken.

Winter may or may not bring lots of snow but it can do no harm to have a winter coat at the ready just in case. The other extreme is unlikely to be hot sunny days so sandals are unlikely to be a priority.

What are the priorities in your business?