Tributes to accountant who fought for profession's independence
Ian Balfour Valentine was brought up in Glasgow and was educated at Hutchesons' Boys Grammar School. He began his CA apprenticeship training with J Wyllie Guild & Ballantine in Glasgow in 1958 qualifying in 1963.
On qualifying he was appointed a manager with the firm Wyllie Guild & McIntyre following the merger of the firm with Chrystal McIntyre. In 1965, he was promoted to partner, and following another merger was posted to the Ayr office of the enlarged firm.
In 1967, he married Elaine Harris who was a wonderful support to him throughout his life. The same year saw major growth in the Ayrshire office which continued throughout his career with the firm, resulting in it becoming one of the major CA practices in the south west of Scotland. This was followed in 1969 with the birth of their son, Mark, and in 1971 their daughter, Claire.
He became involved with Ayr Junior Chamber at the same time winning, in 1971, the Bank of Scotland Award as the Outstanding Member for Junior Chamber Scotland to be followed by his appointments as President of Ayr Junior Chamber in 1973/74 and National Director Junior Chamber Scotland in 1974/75.
In 1974,Wyllie Guild & McIntyre joined the international firm, BDO Binder Hamlyn, having been associated with one of the previous member firms. The Scottish partnership with offices in Glasgow, Ayr and Stranraer had nine partners, all of whom were 40 years old or younger. In 1985, Ian was appointed managing partner of the Scottish firm, a position he held until 1996.
In 1988, when the ICAS Council proposed a merger with the other UK accounting institutes, Ian, together with Sir Ewan Brown and Professor Tom Lee, spearheaded a successful campaign to keep the Scottish CA Institute independent. This resulted in him being elected to the Council of ICAS in 1989 serving for eight years.
His leadership skills came to the fore again in 1995 when he led the 13 BDO UK offices who wished to remain within the BDO International firm following the approach by Arthur Andersen to take over BDO Binder Hamlyn U.K. and the succeeding merger with Stoy Hayward which resulted in a UK firm of similar size to its predecessor.
Read more
Son of Dunns drinks dynasty who devoted his life to teaching dies | The Herald
Tributes to doctor known for work on rheumatic diseases | The Herald
Tributes to leading figure in Glasgow's Hares and Hounds club | The Herald
Having seen the satisfactory outcome for the UK firm, Ian retired as managing partner in 1996 becoming the Scottish firm's senior partner until his retiral from the firm in 1999.
Away from the office, as we have seen from his service in Junior Chamber, he always believed in helping his local community, serving as a member of Ayrshire and Arran Health Board from 1981 to 1993 and as a member of Ayr College Board from 2001 to 2012 including four years as chairman from 2005 to 2009.
He deservedly was awarded an MBE for services to education and the community in 2013.
He was a much respected and loyal member of Royal Troon Golf Club, having been a committee member from 1985 to 1988 and captain from 1994 to 1997. He took great interest in being involved at the Open Championships held there being Chief Marshall at the 1989 event when always on the lookout for ways to promote the BDO firm offered the winner Mark Calcavecchia a pen with the BDO logo to sign his card only for the winner to turn the logo away from the camera, so his best effort came to naught. He was exceedingly proud to present, in 1997, the Claret Jug to the winner, Justin Leonard. One further lifetime major highlight was a round at Augusta National following the 1997 Open Championship.
Ian was also a keen supporter of Ayr Rugby Football Club for over 50 years and served as secretary and treasurer from 1979 until 1984. His interest in the performance of the Scotland International rugby team over the years was highlighted when he was involved with the design of a celebration tie to mark the 1990 Grand Slam success which bore a thistle over a rose 1990 and the wording around the logo 'Bannockburn 1314 Murrayfield 13-7.'
What of the man? He enjoyed company and had an endless fund of so many humorous reminiscences and stories to entertain his family and friends over many years. He was devoted to Elaine, who had so lovingly cared for him over the last few difficult years and proud of son, Mark, and daughter Claire and their achievements.
This obituary was submitted by Ian's family, friends and colleagues and collated by Kenneth Macaldowie.
At The Herald, we carry obituaries of notable people from the worlds of business, politics, arts and sport but sometimes we miss people who have led extraordinary lives. That's where you come in. If you know someone who deserves an obituary, please consider telling us about their lives. Contact garry.scott@heraldandtimes.co.uk
.
Hashtags
Try Our AI Features
Explore what Daily8 AI can do for you:
Comments
No comments yet...
Related Articles
The Herald Scotland
an hour ago
- The Herald Scotland
Glen Rosa a reminder of challenges facing UK shipbuilding
The themes of these relevant and supporting strategies crossed my mind earlier this month as close to home, MV Glen Rosa passed a further significant step on its journey into service as it left dry dock for interior fit out back at the quayside of Ferguson Marine. I think most of us now are aware of the complexity of the design and the build difficulties that have resulted in late delivery. However, for me, the images of the now near finished ship in dry dock really illustrate the impressive scale of what has been achieved by the Ferguson team, and it's a fitting image that summarises the impressive complex engineering that the whole system of the ship contains. Recognising, and having pride in the engineering achievement is not intended to dismiss the cost to both public purse and loss of service to island communities that the long delays to delivery have brought. It's important to address the major errors by all stakeholders through this part of the yard's history, but equally 'we are where we are', and now it's time to look forward more than back. The £160m award earlier this year for seven small electric ferries to a Poland yard rightly raised questions about why no consideration for social value was included in the bidding process, despite the UK's current National Shipbuilding Strategy calling for public tenders to include for this. The call for this inclusion rightly seeks only that there is a level playing field to compensate for significantly higher levels of state investment, favourable tax incentives, or lower labour rates out with the UK. In this case the awarding body deemed the risk of legal challenge sufficient enough to not include it. Read more: It's a theme that's painfully present here in Scotland given that Alexander Dennis is currently fighting to keep their Scottish manufacturing operation open, after a deeply disappointing outcome from the Scottish Zero Emission Bus Challenge (ScotZEB2) award last year. In that case over 80% of the £42m Scottish Government grant ended up funding the manufacture of those buses principally in China and also Egypt. Getting the balance right between risk and reward for public procurement funded by taxpayers is critical, and it's hard not to perceive that elsewhere the appetite to 'lean in' is higher. For Ferguson Marine, its recent contract award by BAE Systems for build of three sections for HMS Birmingham is more than welcome, but we should be clear that this alone will not sustain the business in the long term. If we lose the business, we also lose the social, economic and community benefits to the wider Inverclyde area, and indeed Scotland, that its high-quality employment and training continues to deliver. At this risk of stating the obvious, to sustain a shipyard, it needs to build whole ships from design to delivery. Module build will keep a key section of the engineering fabrication, welding and technical support occupied, but full ships and their complex design and development employ and grow a much wider skillset, and there needs to be a pipeline of demand that keeps those wider skills current and trains new additions for the future. This isn't a challenge just for Ferguson Marine either, it's a pattern that's replicated across the UK, where outside of naval shipbuilding, the number of commercial ships designed, built and commissioned from scratch is far too low for an island nation that has and will continue to depend on maritime connectivity to sustain ourselves. If we return to the Strategic Defence Review, its candid tone of being ready for a 'move to warfighting readiness' still makes me sit up straight, with the planning - and capacity - for that readiness a sharp reality check. A wider, stronger, UK shipbuilding enterprise that includes a step change in the number of commercial vessels is the answer, and build contracts procured with public funds should be our starting point. To go a step further, there is a valid argument that given the current precarious geopolitical climate, we should consider the potential dual use of publicly procured ships in terms of what role they could play in the event of the UK being pulled into conflict and so review their build in terms of sovereign capability. In the first instance however, the procurement process for the replacement for the MV Lord of the Isles, built by Fergusons thirty-five years ago, is the front and centre opportunity to make sure that the public investment to sustain and grow Ferguson Marine over the last decade has not been in vain. The yard's own call for a direct award under the relevant provisions of the Procurement Act 2023 has gathered wider support politically and regionally, and my understanding is that consideration is underway as part of the wider procurement planning. Let's hope the evaluation on that balance of risk is in favour of sustaining a business of significant importance to Scotland, and when we consider shipbuilding capacity, the UK too. Paul Sheerin is chief executive of Scottish Engineering
The Herald Scotland
an hour ago
- The Herald Scotland
The accountant who changed career to join the family bakery
Now commercial director, Aisling McGhee, tells how she came to move her focus to the bakery that has just seen its brand surge in popularity amid an expansion of the business, which is based in Glasgow. Aisling McGhee said: 'We are incredibly proud of our Scottish roots and the role we have played in helping to feed Scotland for four generations.' (Image: Story Shop) The baker was a new entrant to the "most chosen" category in the Worldpanel by Numerator's 2025 Scotland Brand Footprint rankings, second behind Irn Bru. The report reveals the ranking of shoppers' most chosen food and drink brands over the past year, with Graham's, Tunnock's, and Bells making up the top five Scottish brands. She said: "I stepped into a proper role – not something invented for me." Among her ambitions would be: "To leave a legacy for my children like the one I have the privilege to be a part of." Name: Aisling McGhee What is your business called? McGhee's Family Bakers Where is it based? Headquartered in Glasgow, with five sites across Scotland. What does it produce/do? We're a fourth-generation, family-owned bakery best-known for our morning rolls and potato scones. We also produce a wide range of confectionary products including empire biscuits, caramel shortcake, assorted tarts and other Scottish classics that have stood the test of time! To whom does it sell? We supply major supermarket chains and convenience stores across Scotland as well as wholesale and food-service customers. While our roots are firmly in Glasgow and the west, our reach is now truly national. What is its turnover? Our last filed accounts were £53.7 million – up £5.5m year-on-year. How many employees? 440 Why did you take the plunge? There were two parts to it. I was at KPMG and my time there was incredibly rewarding. It was a tremendous learning experience and I am grateful for the skills and perspective I gained in financial services, including having the opportunity to work overseas in the Toronto office for two years. However, over time I reached a natural decision point in my career where I wanted to broaden my experience and explore opportunities in other industries beyond the financial sector. Around that time, the Directors (my dad and two uncles) had decided to bring in external advisors to undertake a family governance project. They interviewed the next gen (me, my sister, my cousins) – none of us were formally in the business – and the senior generation. The conclusion was clear: if we wanted McGhee's to stay family-owned and family-run, someone from our generation had to step in. Legacy is important for Aisling McGhee. (Image: Story Shop) The timing was right. The management accountant was due to retire, so I stepped into a proper role – not something invented for me. Everything just lined up. I realised I'd never be as passionate working anywhere else. It was also a personal decision – being a twin, I've always had a competitive streak. I wanted to make the family business as good as it can be. The sense of ownership of having your name above the door makes you strive to be the best. READ MORE: What were you doing before? I was (and am) a chartered accountant. I spent seven years at KPMG, where I was an audit manager. What do you least enjoy? Working with my dad – but it's also one of the best parts. The father/daughter dynamic can be tricky: sometimes I'd do things differently, but there's still that instinct that your dad knows best. We don't always agree, but it works because we both care deeply about the business. What are your ambitions for the firm? To leave a legacy for my children like the one I have the privilege to be a part of. My two cousins and I have big shoes to fill, and we need to keep building on the growth achieved by previous generations. We're thinking about what's next beyond Scotland, and also about how to adapt to changing tastes – like the success of our sourdough rolls for health-conscious customers. What single thing would most help? More support for significant Scottish employers. There are constant demands and added costs, but little clarity or assistance – especially for businesses like ours that are on the cusp of being classed as "large" but don't typically qualify for funding. Traditional industries often get overlooked in favour of newer sectors. The government's changes to BPR tax relief has also made IHT planning for businesses like ours significantly more difficult. What is the most valuable lesson you have learned? Patience is a virtue. Working in a family business is a long-term thing. I want everything now – that's my nature – but this business is more like steering an oil tanker. I've learned that progress takes time. Looking at what's been achieved in 90 years is a good reminder of that. What was your best moment? Rolling out our new packaging over the past year has been very exciting and to be recognised in the Worldpanel by Numerator report as the second most chosen Scottish brand was hugely rewarding. It showed all the investment, planning and hard work paying off. And of course any time I see someone enjoy one of our products! What was your worst moment? I'm an optimistic person, so I tend to always take any 'bad' moment as a lesson. I haven't faced the kind of challenges my dad and my uncles have faced in their long tenures in the business. There were periods when the business wasn't as successful as it is today, so in comparison, my worst moments have been minor setbacks. But I've only been here for seven years… How do you relax? Spending time with my family – although with a three-year-old and a four-year-old it's not always relaxing! Running is my real switch-off; I try to get out three times a week, block everything out, and think.
Daily Mail
6 hours ago
- Daily Mail
Anger as SNP spend £520m on dualling 11 miles of killer A9
Dualling just 11 miles of Scotland's most dangerous road has so far cost taxpayers more than half a billion pounds, it has emerged. And work on the next six-mile stretch of the A9 is expected to cost at least £300million – pushing the combined bill to more than £800million by spring 2027. The SNP vowed in 2011 to upgrade 88 miles of single carriageway between Perth and Inverness by this year. But ministers failed to fund the commitment and finally admitted two years ago that the timetable had become 'unachievable' – pushing back the completion date to 2035. Only two of the 11 sections have been fully dualled so far – the five miles from Kincraig to Dalraddy, near Aviemore, and six miles from Luncarty to Pass of Birnam, north of Perth. The next section set to be completed, the six miles from Tomatin to Moy, outside Inverness, was recently delayed from 2027 to 2028. Construction has yet to start on the other eight stretches, with the final cost forecast to be around £3.7billion. Figures released to the Tories under freedom of information show the SNP spent £520million on dualling the road between 2012 and June this year. This includes design, land acquisition, demolition and preparatory works, procurement of contractors and the cost of the construction works themselves. Another £300million of spending is planned by April 2027, taking the total to £820million for the completion of 17 miles. Scottish Tory transport spokesman Sue Webber called for emergency legislation to cut bureaucracy and 'get the job done'. 'The SNP's ongoing failure to dual the A9 is Scotland's national shame,' she said. 'They've managed to squander £800million of taxpayers' money and still not even a third of the A9 is dualled. 'As costs soar and progress stalls, more and more lives are being lost on the A9. Unlike the SNP, we would make dualling the A9 a top priority.' Despite being the key transport artery to the Highlands, the A9 has long been a notorious accident blackspot, with many fatalities where the route switches between single and dual carriageway. There have been 320 'injury collisions' on the road in the last four years, including 135 classed as serious and 28 fatalities. The deadliest recent year was 2022-23, when 13 people were killed, followed by 2024-25, when there were seven fatalities. Among the recent casualties was mother-of-two Ashleigh Watson, 31, who was pronounced dead at the scene after a single-vehicle crash just before Christmas last year near Inshes, Inverness. A Scottish Government spokesman said: 'The A9 is an essential route in Scotland. It must be safe, reliable and resilient, and that is what this Government will deliver.'
