It depends on where you see yourself wanting to go, from the above I would go for it for a number of reasons:

It advances you to FC level presumably offering some experience gains whether that be new sector, system, operational or people skills. Given the company uses SAP, presumably they are a reasonable size and this may present advancement opportunities down the line.

If I understand above you say you have a practising cert either with CIMA or another body? This move would complement the skills you might want to provide to say an SME client base in the future by hopefully broadening your transferable skill set.

Potential downsides, if retail is not a sector you want to go for long term think carefully, in this crazy recruitment market place many recruiters pigeon hole you based on sector and dont read past your last couple of roles. Goes without saying that one would need to be comofortable the company was profitable/stable in terms of viability etc.

Sounds like a pretty good opportunity to me, new job is always daunting go for it unless there are particular concerns you have and good luck.

I remember years ago when I was faced with a daunting move to my first "proper" qualified role, the father of one of my dearest friends telling me that in his career as a Big 6 auditor he'd often come across once-good people who'd let themselves become stale. That was one reason why he left accountancy and built up a thriving commercial business. I've often used that advice.

As well as endorsing Brendan's points, I'd suggest asking yourself: if you stay, what will you be like in (say) three years' time; if you move, what will you be like after the same time? All things being equal, choose the path that will have you most looking forward to going to work each morning.

And good luck either way.