We discuss the current status of lepton flavour universality observables in semileptonic charged and neutral current $B$ meson decays. We recapitulate the current experimental situation. Assuming the current tensions with the SM are of beyond the Standard Model origin we present their implications for the effective theory couplings. Then we discuss general leptoquark models before finally focussing on the model with two scalar leptoquarks ($R_2$ and $S_3$) which have couplings connected by the underlying Grand Unified Theory framework. We present the viability of the model with regard to lepton flavour universality and present opportunities to search for this model in future high-intensity and high-energy experiments.