Hi, I'm Daniel Vallas, the human behind fractionL.

I started this knowledge base because the same questions come up in nearly every first conversation with a founder: Where should I incorporate? How should the ESOP actually work? When do I need a CFO, and do I need a controller, or an ERP? Who builds a financial model investors trust? What is D&O insurance? Where do I find a lawyer who knows SaaS and has worked with startups?

The answers exist, scattered across law-firm blogs, tax-authority websites and investor folklore. fractionL puts them in one place, in plain language, for free.

How I got here

I worked at PwC and EY before moving inside startups (Skyscanner, Shapr3D, Sphere, Allonic and a few others), building the finance and ops functions from scratch: the first model, the first cash forecast, the first board pack, helping with GTM, to name a few. Now I do the same job fractionally, a few days a month, for teams that need senior finance thinking long before they can afford a full-time CFO.

fractionL is the useful part of that work, given away: the questions I got wrong first, the answers that held up, and the checklists I still use. No gatekeeping, and no funnel dressed up as advice. If a guide solves your problem, that is the whole point.

What a fractional CFO does

Early-stage startups need senior finance thinking long before they can afford a full-time CFO. A fractional CFO gives you that thinking a few days a month:

• Building a financial model investors actually trust
• A 13-week cash forecast and an honest runway date
• Fundraising prep: data room, metrics, term-sheet math
• Tax-efficient structure for salaries, dividends and ESOP
• Monthly reporting rhythm for you and your board

Why free guides?

Because good finance hygiene shouldn't depend on budget. If the guides solve your problem, great, that's the point. And when you hit a stage where you need hands-on help, you'll know where to find me.