How to transfer deferred income into a new Ltd Co?

How would deferred income be transferred from a partnership into a new limited company?

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A bit of a niche one. 

We are creating a new limited company in which to transfer the 'trade' of a general partnership. No significant assets or liabilities will be transferred, except for a balance relating to deferred income. Our thinking is that, if we're transferring the customer contracts to the new ltd co., then the deferred income that relates to the revenue earned on these contracts should follow to the new ltd co. too. 

My main question is: How would this look on the balance sheet? How would we recognise it/transfer it in the new ltd co.? I'm interested in the mechanics, not just the theory, i.e. what's the double entry? 

Other considerations are... would Goodwill need to be recognised in the new ltd co. if the 'trade' was transferred? If we transferred cash, would that simply result in an intercompany loan for the amount of the cash transferred?

In my mind, i'm enviosining a balance sheet with cash, an intercompany loan, trade debtors and creditors (not transferred from the partnership, but started from scratch), deferred income and share capital. But perhaps it's more complicated than that?

All help appreciated!

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