Limited Liability Company or Partnership
Sole Trader
Sole traders are people who start in business or contracting on their own, without registering as a company. Many small business owners, contractors and self-employed people begin as sole traders. It's the cheapest and easiest option, and may appeal to you if you want to make a living by following your passion, or to work as a contractor.
Benefits:- It's easy to set up -- you can get up and running quickly
- Start-up costs are low -- there are no legal fees
- You control the business and get all the profits
- You can offset losses against other income:
- You're liable for all debts -- this may put your personal assets at risk
- It's harder to grow a sole trader business
- Getting loans or investment can be more challenging
- It's harder to sell as a working business.
- If you find you want to change your business structure, for ex. because it's hard to attract investment as a sole trader, you can register your business as a company.
Limited Liability Company
A company, in a legal sense, is separate from the people who own it -- its directors and shareholders.
Shareholders are responsible for paying a company's debts -- up to the value of the shares they own in that company. They're also entitled to a dividend which is a share in the company's profits.
Doing business as a company can be more complicated than other business structures, for example:
- You must file annual returns with both the Registrar General and The Grand Bahama Port Authority
- Different rules apply to how a company and its shareholders pay tax
- Details of a company's directors and shareholders must be provided to the Registrar General and The Grand Bahama Port Authority
To help when starting a company, it's a good idea to get as much advice as you can. Talk to people you know who've started companies or who advise business owners, for example: accountants and business mentors.
Benefits:- Shareholders' liability is limited to the amount they paid for their shares
- You have more credibility in the market
- It's easier to sell a business because it's a separate entity
- The business can grow indefinitely -- it's not tied to one person
- It's easier to get funding and investment.
- There's more regulation than for sole traders and partnerships
- Companies can need more investment to grow
- Directors need to understand their responsibilities.
Partnership
A partnership is when two or more people or organisations form a business. Partners set out in a partnership agreement how they'll share profits, debts and work.
It's a popular structure with professionals, for example: architects, lawyers and accountants.
Benefits:- You can share the load of running a business
- Costs are also shared
- Partners can specialise and focus on strengths
- Partners can bring in more capital investment
- You have other people to talk to about the business
- Partners can offset losses against other income.
- Each partner is liable for all the partnership's debts -- putting personal assets at risk
- You may be liable for your partners' business debts too.