Family Business Valuation

I need a valuation for a small family business, as I'm gifting shares to a family member. The valuation will be used for share gifting purposes.

Requirements:
- Valuation of a small family-owned business.
- Preferred approach is the one that results in the lowest valuation.

Ideal Skills and Experience:
- Experience with business valuation, especially for small or family-owned businesses.
- Proficiency in multiple valuation approaches.
- Strong analytical skills and attention to detail.