Pension fund query?

A friend is about to start a job with a new limited company set up to run an art gallery and one of her first tasks will be to set up a pension fund for the company. She has never done anything like this before and asked me what to do. My day job is as a corporate tax accountant so I have never had to do anything like this either.

Please could someone give me some advice about how you go about setting a fund up from scratch, including advice on the best providers to approach. The scheme would only be small, needed to cover 20-30 employees.

Thanks

Kim
Kim Heath