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Writer's pictureGareth Evans

Should I Have a Limited Company for Each Restaurant?

Updated: Aug 6




Deciding whether to have a limited company for each of your restaurants can be a strategic move, but it comes with its own set of pros and cons. Let’s break it down:


Pros:

  1. Risk Mitigation: By having separate limited companies for each restaurant, you isolate the financial risk. If one restaurant faces financial difficulties or legal issues, the others remain unaffected, protecting your overall business portfolio.

  2. Brand Segregation: This structure allows you to brand and market each restaurant independently, catering to different target audiences and potentially increasing overall market share.

  3. Tax Benefits: In some cases, having multiple limited companies can offer tax planning opportunities by way of group structures (whether that be through a holding company, VAT group, or a group for Corporation Tax purposes).

  4. Focused Management: Each restaurant can have its own management team, focusing on specific goals and operational efficiencies, leading to better overall performance.


Cons:

  1. Increased Administrative Burden: Managing multiple companies means separate sets of accounts, tax returns, and compliance requirements for each entity. This can significantly increase your administrative workload.

  2. Higher Costs: Additional companies incur extra costs for accounting services, legal fees, and potentially higher insurance premiums. This can add up, impacting your overall profitability.

  3. Complexity in Reporting: Consolidating financial reports and understanding the overall performance of your business becomes more complex when dealing with multiple entities.

  4. Pooled Profits for Tax Purposes: For tax purposes, the total profits of all companies under common control are pooled together when being assessed for marginal relief. This means that the benefit of spreading profits across multiple companies to stay within lower tax brackets is nullified.

  5. Resource Allocation: Ensuring each restaurant has adequate resources and attention might become challenging, potentially leading to inefficiencies if not managed properly.


Conclusion:

While having a limited company for each restaurant can offer significant advantages in terms of risk management and operational focus, it’s essential to weigh these against the increased administrative and financial burdens. It’s advisable to consult with a financial advisor or accountant to analyse your specific situation and determine the best structure for your business.


Feel free to reach out to us for a more detailed discussion on how to structure your hospitality business for maximum efficiency and safety.

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