IT budget

Most SME technology budgets are built by taking last year’s number and adding a percentage, which compounds last year’s mistakes and explains nothing about why the money is being spent. This guide replaces that with a driver-based workbook: the eight cost categories every budget needs, a three-tab structure that survives its second year, a fully worked example for a forty-person UK firm, how capex and opex behave under current UK tax treatment, the hidden costs that cause mid-year overruns, realistic per-user benchmarks, how to defend the total in front of a board, and the monthly and quarterly review rhythm that keeps the numbers honest after approval.