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Cranial Resources Limited is a business management consultancy comprising a complement of experts focused on supporting to grow your business through a mix of market-focused products and services, built on strategies, most efficient processes, and people of excellence plus character.

Our corporate clients include players in financial services, manufacturing, education, and client services.

Our Practice Areas include:

Business Transformation

Our flagship product, we employ a robust team of seasoned professionals that have the competence and ability to support your business in developing and executing a business transformation plan through a framework that guides the business from whatever level it currently is to its target state; where that is along the spectrum from startup right up to being at the peak of the pack.

Our business transformation framework employs a seven-pronged approach at guiding the process, vis:

  • Vision, strategy, goals, and objectives review
  • Analysis of current state
  • Design of target state
  • Identification of action items
  • Development of business transformation portfolio
  • Execution of action items
  • Measurement, monitoring and review

Financial services

  • Strategic Planning
  • Valuation
  • Project evaluation and monitoring
  • Capital raising
  • Post-acquisition and integration
  • Corporate reorganization

Audit and Quallity Assurance

Walking with our sister Firm, O.O Situ & Co

We provide various quality assurance services (statutory audit, money for value assessment, fraud investigation, etc) with a view to rendering a professional opinion thereon. Our opinion on statutory audits is to establish whether the financial statements under consideration show a true and fair view of the financial state of the company, and comply with relevant laws, standards and regulations.

Other services include:

  • Internal Control evaluation and restructuring
  • Outsourced Internal Control
  • Spot Checks
  • Due Diligence
  • Reporting Accountants in prospectus issue
  • Management Audits

Accounting Services

To complement our Audit work when In-house facilities are inadequate or there’s a need for third party requirement of independently prepared financial statements. Our services here include:

  • Design and implementation of accounting system /accounting software
  • Evaluation and improvement of existing accounting system to eliminate waste and mprove efficiency.
  • Development of SOP to ensure standardisation and efficiency of procedures.
  • Recovery of excessive bank charges
  • Company Valuation

Tax Advisory Services

We provide tax advisory and consultancy services to our clients to assist them in resolving all tax matters at the Federal Board of Inland Revenue. 
These services include:
  • Taxation planning and administration.
  • Company annual tax computation preparation and submission to FIRS
  • Tax clearance certificate procurement
  • Value Added Tax
  • General tax advisory services and representation with FIRS 

Consultancy and Advisory Services

Business and Operations Consulting, in the following areas:
  • Business Growth/Expansion Management
  • Strategy Formulation & Implementation
  • Balance Sheet Restructuring & Working Capital Management
  • Process Re-engineering
  • Cost Management & Wastage Reduction

Human Capital Management

Human Capital Management has over the years developed into an integral part of organizational strategies linked to the bottom line. 
In increasing recognition that organizational and human resource plans and strategies are inextricably linked, our HCM Consulting Service works with organizations to:
  • Identify its goals; and skills needs
  • Employ the skills and abilities of the workforce efficiently
  • Ensure the recruitment and retention of well trained, motivated and self-actualized work force
  • Develop and maintain a work life balance that makes the organization a choice employer
  • Communicate HR policies that promotes ethics and social responsibility
  • Enable and complement team leads in optimally managing their members

These are achieved under these broad headings

  1. HR Systems Development
  2. HR Compliance & Audit
  3. Recruitment and Retention
  4. Employee Engagement
  5. Talent Management
  6. Change Management
  7. Training


Our Management team offers over 80 years of collective broad range and in-depth experience, skills, and expertise to clients while managing the growth and direction of the company.

David Abraham
The Chairman of the Board, Mr. David Abraham is a seasoned Information Technology expert with more than 30 years’ experience. He is the Chief Executive of Fees Limited, a Software Development Company with specialty in providing business solutions for multinationals.
He’s also the Chief Executive of Managing Business For Christ, (MBFC), a Ministry devoted to bringing business people and practices to Christ.
Oluyemisi Situ (Mrs.)
A professional accountant by training, ‘Yemisi Situ possesses the varied experience of an Administrator, Financial Adviser, Investment Manager, Auditor, Quality Controller, Tax Adviser, Trainer and Entrepreneurial Development Manager; garnered over 35 years (post qualification) of working in various sectors namely Consulting, Public Accounting Practice, Banking, Insurance and Small/Medium Enterprise Development. 
She trained and started her career with KPMG Audit (formerly Peat, Marwick, Ani, Ogunde & Co.) where she qualified as an Accountant and an Associate Tax Practitioner; and possesses an MBA in General Management from the Obafemi Awolowo University, Ile-Ife. At KPMG, she worked in various capacities as an Auditor, Management and Tax Consultant for 11 years before moving into the Banking and Insurance sub-sectors at Senior Management and Executive level respectively for a combination of 9 years. 
She is an International Labour Organisation (ILO) trained Trainer and is currently engaged as the CEO of Cranial Resources Limited, where she focuses her varied expertise, experience, and social relationships in business management consulting training, process improvement, taxation and other financial advisory services provision.

A Few Companies we’ve worked with

How can we help you achieve your business goals?


Cranial Resources Limited


117, Alhaji Basheer Shittu Ave.
Magodo Phase 2, CMD Road

📞 +234-803-400-4006, +234-817-200-1551

Copyright © 2021 Cranial Resources Limited, All rights reserved.

Cranial Resources Limited

117, Alhaji Basheer Shittu Ave.
Magodo Phase 2, CMD Road

📞 +234-803-400-4006, +234-817-200-1551

Copyright © 2021 Cranial Resources Limited, All rights reserved.