Buying and then striking off a company

Buying and then striking off a company

Author
Discussion

AnotherUsername

Original Poster:

305 posts

71 months

Wednesday 25th January 2023
quotequote all
I wish to buy a company that has an outstanding directors loan (company owes money back to director) that will be written off this leaving the balance sheet positive.
I only want the lease as existing occupant has gone back to work.

I intend to buy all the shares In company for £1 and then strike it off after transferring the lease.

Any obvious pit falls to be aware of beyond owner having skeletons in the cupboard?
Thanks!

PistonBroker

2,530 posts

233 months

Wednesday 25th January 2023
quotequote all
Sorry if I'm not understanding correctly, but can't you just take over the lease?

AnotherUsername

Original Poster:

305 posts

71 months

Wednesday 25th January 2023
quotequote all
Possibly, but that could take considerably longer

Eric Mc

122,865 posts

272 months

Wednesday 25th January 2023
quotequote all
If the company "writes off" money it owes to someone else -

a) why is the director allowing this?

b) the cancellation of the balance owed to the company effectively turns the balance "written back" to the company into company "income" which will be chargeable to Corporation Tax.

AnotherUsername

Original Poster:

305 posts

71 months

Wednesday 25th January 2023
quotequote all
Eric Mc said:
If the company "writes off" money it owes to someone else -

a) why is the director allowing this?

b) the cancellation of the balance owed to the company effectively turns the balance "written back" to the company into company "income" which will be chargeable to Corporation Tax.
The company owes the director the money. Director is writing it off.

AnotherUsername

Original Poster:

305 posts

71 months

Wednesday 25th January 2023
quotequote all
Current balance sheet is negative £50K.
Director loan £100k

Write that off and it’s £50k

But realistically worth £0 as it was a franchisee and the franchiser has gone pop

Jobbo

13,125 posts

271 months

Wednesday 25th January 2023
quotequote all
PistonBroker said:
Sorry if I'm not understanding correctly, but can't you just take over the lease?
This is the only way to do it. If you buy the company which holds the lease and then strike the company off, what do you think happens to the lease?

AnotherUsername

Original Poster:

305 posts

71 months

Wednesday 25th January 2023
quotequote all
I am transferring the lease to myself. The lease has value to me, the company does not.

Unless I buy the company there’s no guarantee ill get the lease!

wattsm666

705 posts

272 months

Wednesday 25th January 2023
quotequote all
AnotherUsername said:
Current balance sheet is negative £50K.
Director loan £100k

Write that off and it’s £50k

But realistically worth £0 as it was a franchisee and the franchiser has gone pop
That might create a taxable profit in the company

AnotherUsername

Original Poster:

305 posts

71 months

Wednesday 25th January 2023
quotequote all
My accountant got back to me. I will buy the outstanding directors loan from the owner and get it back if company is a success

Chrisgr31

13,746 posts

262 months

Wednesday 25th January 2023
quotequote all
AnotherUsername said:
I am transferring the lease to myself. The lease has value to me, the company does not.

Unless I buy the company there’s no guarantee ill get the lease!
Are you the other party to the lease? It may not be as simple as you think to transfer the lease

AnotherUsername

Original Poster:

305 posts

71 months

Wednesday 25th January 2023
quotequote all
I will be both parties of the lease, that’s if I even need to transfer it

Eric Mc

122,865 posts

272 months

Thursday 26th January 2023
quotequote all
AnotherUsername said:
The company owes the director the money. Director is writing it off.
And therefore the company is going to have to "write back" the credit balance (i.e. the debt to the director) to its profit and loss account - which then becomes a credit entry in the profit and loss. In other words, it becomes income to the company which will enhance the company's profit and therefore create additional Corporation Tax liabilities.

AnotherUsername

Original Poster:

305 posts

71 months

Thursday 26th January 2023
quotequote all
Correct - but if I buy the loan it then becomes payable to me and remains on accounts

Eric Mc

122,865 posts

272 months

Thursday 26th January 2023
quotequote all
So the loan isn't actually written off. All that happens is that the loan remains on the balance sheet but the loan is now to a different person/entity.

I was providing an answer to the question about what happens when a loan to a director is actually "written off" the books.

hooters123

738 posts

143 months

Thursday 26th January 2023
quotequote all
There are the obvious pitfalls that have been pointed out in creating a taxable income by writing off the loan etc. but no one seems to have mentioned, you buy a company and you also buy all the skeletons in the closet. You say it operated as a franchisee but of what sort of business? Is there risk of customers coming forward with liability claims etc., suppliers who haven’t been paid or put in onerous contracts that still need to be cleared off etc. but may not have been accounted for properly etc. etc.

If you do buy it, make sure you get some appropriate warranties put in place and the ability to pursue the seller for any historical but currently unknown liabilities. Or, you may be able to buy some insurance but the cost may outweigh the perceived benefit for you.

AnotherUsername

Original Poster:

305 posts

71 months

Thursday 26th January 2023
quotequote all
I don’t mind sharing this here as it may help someone in the future.

I originally thought I’d buy the company and transfer the lease. Now I’ve learnt that it’s more beneficial to transfer the DL I’ll sit tight and see what skeletons appear as there isn’t really time or financial reward enough to spend ten thousand with a solicitor chasing guarantees etc.

If it turns out there are skeletons I’ll close it and just use the lease.

It’s all fun and games!

hooters123

738 posts

143 months

Thursday 26th January 2023
quotequote all
AnotherUsername said:
I don’t mind sharing this here as it may help someone in the future.

I originally thought I’d buy the company and transfer the lease. Now I’ve learnt that it’s more beneficial to transfer the DL I’ll sit tight and see what skeletons appear as there isn’t really time or financial reward enough to spend ten thousand with a solicitor chasing guarantees etc.

If it turns out there are skeletons I’ll close it and just use the lease.

It’s all fun and games!
It is indeed all fun and games. I've worked in a relevant industry for about 20 years now and have read far too many share purchase agreements, warranty agreements etc. and seen it go wrong and very well. Lawyers are expensive upfront but can save you a lot of headaches and money later on!

It's always exciting to close a deal, just don't lose sight of the risks in pursuit of the potential reward!

Jobbo

13,125 posts

271 months

Thursday 26th January 2023
quotequote all
AnotherUsername said:
I will be both parties of the lease, that’s if I even need to transfer it
When you say you will be both parties, you won't be landlord will you? The company will be tenant and you personally will be assignee. That's the same amount of work and cost as simply assigning the lease directly to yourself, so you'd have to really want the company as well to make it worth buying.