Structures

Many different legal structures are possible for a social enterprise. The choice of structure depends on factors such as whether charitable status is required; whether you want to be (or are) a co-operative; the need for grant funding or investment; tax and VAT considerations; accounting and legal considerations.

Companies

Registered with Companies House

Company limited by shares

Company limited by guarantee

Community Interest Company

Charitable Company

Limited Liability Partnership

Societies

Registered with the Financial Conduct Authority

Co-operative Society

Community Benefit Society

Charitable community benefit society

Other

Charitable Incorporated Organisation

Unincorporated charity

Sole trader

Partnership