Separating out businesses within a company - 2nd company

ToyWorldNW

Free Member
May 17, 2015
30
7
37
Evening All,

Just looking for some advice on the best way to achieve what I want to do.

I formed a limited company a while ago, with the intention of carrying out some consultancy work. As it happens, I do carry out consultancy work through the company but have also branched out into a completely different business area (retail). I'd like to form a second company for the retail operation, and transfer those parts of the business from company 1 to company 2.

What needs to be transferred over is stock, fixtures/fittings and also an amount owing to me via the directors loan account. Potentially a small cash balance too.

Just looking for how best to account for all of this? Do I simply "sell" the retail business from company 1 to company 2? Which would have the effect of transferring all of the relevant assets to where I want them to be owned, and in doing so C2 would repay the DL account outstanding at C1 - if I don't introduce fresh funds to do this then it would simply mean that the DL balance was now owed by C2 instead?

If this is correct, how would I show it in the accounts of both companies?

Thanks.
 

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