Partnership expulsion/dissolution

JaneHarr

Free Member
Feb 6, 2023
6
2
Sorry, bit of an essay, I am looking for some advice on a partnership matter. I am in a general partnership with one other; running a small retail shop. I manage nearly all the admin, finances etc, we both work in the shop and have one employee. We have
managed to pay ourselves monthly drawings from profits for our time since we opened a few years ago, with a small additional profit on top most years. Drawings are related to hours worked and I get extra for admin time, though this generally doesn’t accout for all the time I spend.
I recently completed our tax return and became suspicious of our bank balance - we had a healthy buffer following the covid grants but this has gradually been eroded, and I have expressed concern to them several times, assuming that we were struggling and suggesting we might not be able to pay ourselves at the usual rate. We have a system whereby both partners are responsible for banking cash - we record amounts taken and are meant to record when they are paid in. My partner is very slack with record keeping and rarely fills in the paying in records or passes on paying in slips, and often needs prompting to pay in cash at end of month. I finally managed to check back through records we have both filled in for cash taken and payments received to bank - I know I should have done it sooner - and there is almost a £3000 shortfall in what they have recorded as taken and what they have paid in over last two years. When challenged they sent a letter apologising profusely saying they had got behind with paying in and record keeping, needed to borrow some cash, lost track of how much and basically panicked and buried head in sand and always intended to pay it back, but the reality is the money has been steadily taken over a two year period - generally something is paid in but has been short of what was actually taken from the till. They said they always intended to pay it back, but could never work it out and just ignored it, in hope that at some point they would be able to deal with it, and could never find the right time to tell me. I feel
I am being taken for a mug. Alongside this they have proved to be pretty erratic in general - poor communication, record keeping and making silly errors (though some now seen more suspicious) which have cost us money. I end up spending a lot of time trying to track down errors or clear up the mess their errors cause, which has been quite stressful. They have quite a turbulent personal life which exacerbates errors and often precludes discussions about finances and procedures. My discovery of the shortfall comes at a time of personal crisis for my business partner which I have every sympathy for, but I am hurt and angry that they basically took cash from the business and let me stress about our finances without telling me that they had “borrowed” the cash.
I have decided I no longer trust them and no longer want to be in the partnership - but am getting severe emotional blackmail from them regarding their personal situation and their involvement in the business. My questions are really about the technicalities of how to end it - we have a fairly thorough partnership agreement of which several terms with regard to paying in, handling cash and record keeping have been broken, so it would seems I have grounds to expel them, but as a two partner partnership, presumably this would result in instant dissolution too? The partnership deeds also have clauses relating to setting up similar businesses and lack of entitlement to goodwill following expulsion.
Ideally my intention is to continue the business alone, but I am just looking for advice on potential pitfalls in the
process of expulsion and dissolution that
might arise, or potential problems regarding me taking on the business alone. I am anticipting working out balances owed either way and potentially may even have to buy them out of the assets, but am unclear about how the “goodwill” side of things works and if they have any claim to the name/intellectual property etc. And also am looking for reassurance that this is the correct way to deal with it. I have the greatest of sympathy for their personal issues, but also feel incredibly hurt and angry that my mental health has been jeopardised and my time wasted by their deceit and incompetence. I can’t see any other way out of this mess in which they can stay involved with the business without causing me the stress of anticipating and sorting out their next mistake/worrying about how much I trust them. I feel
incredibly sad that it has come to this, but amnot sure that feeling sorry for someone is the best basis to continue in business with them. Sorry for the essay - any advice gratefully rceived.
 
One person and one person alone is responsible for this whole mess. I am very sorry to be blunt in that way, but that is the reality of your situation!

Try trousering money from the till at Aldi, Tesco or Asda and management will know down to the last penny how much you have taken. You have made yourself responsible for all admin processes and a member of staff (your partner) has been abusing those processes and you did not even notice it until large sums were missing. That tells me that those processes were useless.

When staff are dealing with money and customers, your systems have to keep tabs on stock, cash, card payments and till returns. Time to talk to a POS supplier about getting a proper system installed and using proper stock control systems in your bookkeeping.

But partnerships nearly always end in tears when they rely on trust alone. It is time to lawyer-up and end the partnership - either that or talk openly and clearly with your partner about his/her problems and about pilfering from the till.

Don't be fobbed off with stupid talk about 'borrowing' - he/she/it is stealing. Call a spade a spade. "Listen, Buster! You've been stealing from the till and it's got to (a) stop and (b) past theft must be repaid. Shape up or ship out - which is it to be?"

There is also goose and gander syndrome - are you sure that you have never ever taken stock off the shelves for home use, or borrowed a hundred from the till for some last-minute thing? That's how most employee theft starts - the boss thinks that borrowing from the till is acceptable as long as it is paid back. It never is! Borrowing is step number one towards systematic stealing by almost everybody!

It can be as innocent as taking a head of lettuce from the storeroom for the evening dinner, but as soon as that is noticed, stealing by everybody becomes the norm.
 
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Lisa Thomas

Business Member
Business Listing
Apr 20, 2015
5,446
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1,442
www.parkerandrews.co.uk
Do you have a partnership agreement?

Is the partnership solvent?
 
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Subject to the signed Partership Agreement, termination of the partnership in law is easy at least on paper, and just requires you to write to say it is terminated. At that point the business strictly must close temporarily as neither of you has the right to carry it on without the agreement of the other. A closing account has to be taken, assets sold, creditors paid and the balance, after the other guy is debited what he owes, divided 50/50.

But its far better to reach agreement especially to permit you to continue which involves agreeing a price you pay to the partnership to take over the business.

Of course all this requires mutual agreement, You sound too much affected by the emotional elements. This needs a specialised form of mediation with the first step to persuade the other person to agree. I mediate only in shareholder and partnership disputes like this. www.BoardroomResolve.com .Moreover I am the only UK mediator who uses Smartsettle Infinity which is an amazing piece of machine learning technology that operates online in a way that helps remove bias and emotion through anonymous proposals, blind bidding and other techniques. For marketing reasons, if a report can be published afterwards with no identification of thebusiness/partners , my work will be free of charge to you. If wish to discuss email me at [email protected]
 
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eteb3

Free Member
  • Jul 18, 2019
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    Subject to the signed Partership Agreement, termination of the partnership in law is easy at least on paper, and just requires you to write to say it is terminated.
    Even if the partnership agreement does require notice, seems to me that behaviour would amount to a repudiatory breach and so you could dissolve the partnership without notice whatever the agreement says - partnership is a relationship of utmost good faith, and that trust is gone, end of. Does depend on you acting quickly though, and that moment may have passed.

    It's also a theoretical answer, and not the practical one you have from Graham.

    I've spent most of my career working with people with more or less chaotic lives, and my advice is that delaying the inevitable will not help them one jot: you will give them time, some latitude and understanding, and they just will not change. So a ton of sympathy, yes, but if you want to show some love, let it be of the very toughest sort. They may even one day thank you for it.
     
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    Michael Loveridge

    Free Member
    Aug 2, 2013
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    It's a sad, but not unusual story, and I agree with the advice given. Bear in mind that you are jointly and severally responsible for all partnership debts, so you need to ensure that your partner hasn't entered into any loan agreements or other partnership liabilities for which you may be legally responsible.

    It's yet another illustration of one of my old principal's favourite sayings, "A partnership is the only ship guaranteed to sink!"
     
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    It's also a theoretical answer, and not the practical one you have from Graham.

    (snip)

    So a ton of sympathy, yes, but if you want to show some love, let it be of the very toughest sort. They may even one day thank you for it.
    I don’t think tough love comes into it. neither partner is in any position to simply take over the business with its name and continuity w ithout the agreement of the other. It has to be bought from the partnership and as in any purchase , an agreement is required.
     
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    JaneHarr

    Free Member
    Feb 6, 2023
    6
    2
    Thanks for the helpful input everyone - after a few days to cool down we had a less emotional discussion and agreed to end the partnership and also agreed that I will continue as sole owner. The partnership agreement is robust so it is just now a matter of completing the accounting.
     
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    JaneHarr

    Free Member
    Feb 6, 2023
    6
    2
    One person and one person alone is responsible for this whole mess. I am very sorry to be blunt in that way, but that is the reality of your situation!

    Try trousering money from the till at Aldi, Tesco or Asda and management will know down to the last penny how much you have taken. You have made yourself responsible for all admin processes and a member of staff (your partner) has been abusing those processes and you did not even notice it until large sums were missing. That tells me that those processes were useless.

    When staff are dealing with money and customers, your systems have to keep tabs on stock, cash, card payments and till returns. Time to talk to a POS supplier about getting a proper system installed and using proper stock control systems in your bookkeeping.

    But partnerships nearly always end in tears when they rely on trust alone. It is time to lawyer-up and end the partnership - either that or talk openly and clearly with your partner about his/her problems and about pilfering from the till.

    Don't be fobbed off with stupid talk about 'borrowing' - he/she/it is stealing. Call a spade a spade. "Listen, Buster! You've been stealing from the till and it's got to (a) stop and (b) past theft must be repaid. Shape up or ship out - which is it to be?"

    There is also goose and gander syndrome - are you sure that you have never ever taken stock off the shelves for home use, or borrowed a hundred from the till for some last-minute thing? That's how most employee theft starts - the boss thinks that borrowing from the till is acceptable as long as it is paid back. It never is! Borrowing is step number one towards systematic stealing by almost everybody!

    It can be as innocent as taking a head of lettuce from the storeroom for the evening dinner, but as soon as that is noticed, stealing by everybody becomes the norm.
    Harsh but true. The systems are there but for various reasons hadn’t been monitored.
    No stealing on my side though.
     
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    JaneHarr

    Free Member
    Feb 6, 2023
    6
    2
    Even if the partnership agreement does require notice, seems to me that behaviour would amount to a repudiatory breach and so you could dissolve the partnership without notice whatever the agreement says - partnership is a relationship of utmost good faith, and that trust is gone, end of. Does depend on you acting quickly though, and that moment may have passed.

    It's also a theoretical answer, and not the practical one you have from Graham.

    I've spent most of my career working with people with more or less chaotic lives, and my advice is that delaying the inevitable will not help them one jot: you will give them time, some latitude and understanding, and they just will not change. So a ton of sympathy, yes, but if you want to show some love, let it be of the very toughest sort. They may even one day thank you for it.
    Thanks - your last para is spot on.
     
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    Great to hear and well done to you both. Regulars might suspect what comes next.... don't'ruin it all by not having a proper Dissolution of Partnershiup Deed drawn up and signed that not just sets out with some precision the relevant dates, steps to be taken, the powers of each between dissolution and final winding up, what documents and records you are to retain,. does a URL need to be trabsferred - ditto with any IPR eg in website, what information is given to clients and when , and what ot di with conitnuing service conracts and any guarantees, but also a comprehensive dispute resolution clause . Its important to understand that you are not 'continung as sole owner' but starting a new business entity. If you are buying the business from the partnership (likely) then there are issues of indemnities, warranties and waivers,
     
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    No its not a purchaser of the partners 'share'. The partnership is at an end and a dissolution account has to be drawn up. If either wish to run the business on their own afterwards then this needs the agreement of the other party to buy assets etc. Dependng on the nature of the business it may also require agreement to continue a contractual supply to clients
     
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