About Us

Based in the New Forest, Three Lines is a specialist chartered accountancy practice who since 2002 have provided the services of a part time and interim Finance Director.

We do not undertake any tax work and do not prepare any accounts for submission to Companies House and/or HMRC. You can continue to use your existing tax advisor or high street accountant. In fact we have no interest in annual accounts as by definition these pages are merely a red tape tick box exercise and contain very historic information.

All that we are interested in is the cash flow, profitability and financial resilience of your business now, where it will be in three months and three years.

We want to be instrumental to the future success of you and your business. If you would like a trusted pair of hands to take care of your business’ numbers in a proactive and reliable manner, we would love to hear from you and talk about you, your business and your plans.

ICAEW BAS logo - Three Lines Ltd

Three Lines is a member of the Institute of Chartered Accountants in England & Wales’ (ICAEW) BAS service which provides any UK business with a free initial consultation, of up to one hour, where businesses can use to seek information on a wide range of topics, typically business finance, cash flow management, growth strategy and restructuring/insolvency.


David Seaman BSc FCA - Three Lines Ltd

David Seaman BSc FCA

Founder / Director

Every business deserves strategic financial leadership, but not every business needs — or can afford — a full-time Finance Director. That's where I come in.

Since 2002, I've been the trusted financial partner to ambitious business owners through my chartered accountancy practice, Three Lines. With over 30 years of hands-on experience supporting SMEs across diverse industries, I bring clarity to your numbers and confidence to your decisions.

What sets me apart?

I thrive on transforming financial chaos into control. Some of my client relationships have spanned more than a decade because I'm not just a number-cruncher — I'm a sleeve-rolling problem solver who integrates with your team and speaks plain English, not accountant-ese.

Whether you're navigating a turnaround, launching a start-up, facing a business crisis or planning an exit, I focus on what truly matters: your cash flow, profitability and financial resilience.

My passion is making those numbers work for you and communicating them in ways that empower you to confidently steer your business forward.

Let's talk about YOUR business

You don't need polished financial statements or a Dragon's Den-ready pitch to work with me. Not sure of your bottom line? Don't have clarity on what financial help you need right now? That's fine.

If you're looking for a trusted, flexible financial partner who puts your business goals first, I'd love to hear your story. Let's have a conversation about you, your business and where you want to go.