Get Audit-Ready OBRs in Minutes

Join accountants and finance teams using Lease Rater for FRS 102 compliance

✓ FRS 102 2026 Compliant • From £49/report

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Why Choose Lease Rater?

✅ Professional OBR Reports

Generate compliant Obtainable Borrowing Rate calculations in minutes with full methodology transparency

✅ FRS 102 Section 20 Compliant

Built specifically for UK SME lease accounting requirements under FRS 102, ready for 2026 changes

✅ Full Audit Trail

Comprehensive documentation with transparent calculations and assumptions for auditor confidence

Trusted by Professionals

Join accountants and finance teams who rely on Lease Rater for accurate, audit-ready OBR calculations that meet FRS 102 requirements

100%
FRS 102 Compliant
< 5
Minutes Average

Disclaimer
Lease Rater is designed for UK SMEs preparing accounts under FRS 102. The Obtainable Borrowing Rate (OBR) calculations provided are based on market data and standardised assumptions to support your lease accounting disclosures. Results are provided for guidance and audit support purposes only and do not constitute financial advice, audit assurance, or a substitute for professional judgement. Company directors remain responsible for the final choice of discount rate and accounting treatment. Lease Rater accepts no liability for reliance placed solely on these outputs without appropriate professional review.