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EOT readiness checklist

Checklist·5 minute read

Twenty questions to work through before you commission any advice. None needs a perfect answer — but each unanswered one is a piece of work the transition will eventually demand.

The business

  • Has the business been consistently profitable for at least the last three years?
  • Does it generate cash as well as profit — enough to fund the purchase and keep investing?
  • Is no single customer or contract so dominant that losing it would threaten the repayment plan?
  • Are the statutory accounts, management accounts and forecasts in good enough shape to show an adviser this month?
  • Is the company a trading company (not mainly an investment vehicle)?

Leadership

  • Could the senior team run the business for a month without you? A year?
  • Is there a credible future managing director — named, not hypothetical?
  • Do key managers know about (or would they welcome) a possible move to employee ownership?
  • Are you personally ready to hand over decisions, not just shares?

The money

  • Do you have a realistic view of the company's market value — ideally from an indicative valuation, not instinct?
  • Can you live with part of the price being paid over several years?
  • Do you know what you need — rather than want — the sale to provide for your own plans?
  • Is existing debt (and any personal guarantee) understood and manageable within the structure?

Ownership and people

  • Are all shareholders identified and broadly aligned about selling?
  • Are there share options, growth shares or informal promises that need untangling first?
  • Would the workforce respond well to collective ownership — is there trust to build on?
  • Is there someone plausible to serve as an employee trustee?

Practicalities

  • Do you have a preferred timescale, and is it longer than four months?
  • Have your existing accountant and solicitor been told what you are considering?
  • Have you read enough to know what an EOT cannot do — as well as what it can?

Scored honestly, most owners find a handful of gaps. That is normal, and fixable — the gaps simply become the first phase of the work. If you would like a second pair of eyes on your answers, send them to us; reviewing them costs nothing.

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