[{"data":1,"prerenderedAt":225},["ShallowReactive",2],{"guides-en-GB-business-structure-for-a-roastery":3},{"kind":4,"guide":5,"categorySlugs":218},"guide",{"key":6,"slug":6,"slugs":7,"category":16,"order":17,"schema":18,"title":19,"seoTitle":20,"description":21,"excerpt":22,"keywords":23,"published":30,"updated":30,"readingMinutes":31,"cover":32,"related":35,"body":59,"faq":130,"products":140,"sources":149,"paths":161,"slugMap":162,"categorySlug":217},"business-structure-for-a-roastery",{"de-DE":8,"fr-FR":9,"es-ES":10,"es-419":11,"pt-BR":12,"pt-PT":13,"it-IT":14,"nl-NL":15},"rechtsform-fuer-eine-kaffeeroesterei","statut-juridique-pour-une-torrefaction","forma-juridica-para-un-tostadero","estructura-legal-para-una-tostaduria","estrutura-juridica-para-uma-torrefacao","forma-juridica-para-uma-torrefacao","forma-giuridica-per-una-torrefazione","rechtsvorm-voor-een-koffiebranderij","starting",8,"Article","Sole trader, partnership or limited company for a roastery?","Sole Trader or Limited Company for a Roastery?","Sole trader, partnership or limited company for a UK coffee roastery, compared on liability, tax, admin, credit and selling the business.","The structure decides who is liable when something goes wrong, how profits are taxed and how easy it is to bring in a partner or sell. A plain comparison for roastery founders.",{"primary":24,"secondary":25,"intent":29},"sole trader or limited company coffee business",[26,27,28],"business structure coffee roastery","limited company coffee roaster","set up a coffee business uk","informational","2026-10-09",6,{"figure":33,"kicker":34},"Ltd?","Structure",[36,43,50],{"key":37,"slug":37,"category":16,"title":38,"excerpt":39,"readingMinutes":17,"updated":30,"cover":40},"coffee-roastery-business-plan","Writing a coffee roastery business plan that a lender will read","A roastery plan lives or dies on four numbers: kilos sold per week, price per kilo, cost per kilo and fixed costs. Here is how to set each one out, and what a bank or investor will test.",{"figure":41,"kicker":42},"4 numbers","Business plan",{"key":44,"slug":44,"category":16,"title":45,"excerpt":46,"readingMinutes":31,"updated":30,"cover":47},"insurance-for-coffee-roasters","Insurance for a coffee roastery: what you need and why","One policy is compulsory as soon as you employ anyone; the rest are what your landlord, lender and wholesale customers will ask for. What each covers, and the roastery-specific questions insurers ask.",{"figure":48,"kicker":49},"£5m","Insurance",{"key":51,"slug":51,"category":52,"title":53,"excerpt":54,"readingMinutes":55,"updated":30,"cover":56},"vat-on-coffee","compliance","VAT on coffee: beans, drinks, equipment and gift packs","Coffee beans are zero-rated in the UK; the same coffee served as a hot drink is standard-rated. Where the line falls for roasters, cafes, gift packs and equipment, and what it means for registration.",7,{"figure":57,"kicker":58},"0% \u002F 20%","VAT",[60,62,64,106,108,110,112,114,116,118,120,122],{"p":61},"There is no single right answer, but a roastery has features that push many founders towards a limited company sooner than they would for a consultancy: expensive equipment, leases with personal exposure, stock bought on credit and a product liability risk. Take advice from an accountant on your own figures; this guide sets out the trade-offs.",{"h2":63},"The three common structures",{"table":65},{"head":66,"rows":71},[67,68,69,70],"","Sole trader","Partnership","Limited company",[72,77,82,87,92,96,101],[73,74,75,76],"Liability","Unlimited: you are the business","Unlimited, shared between partners","Limited to the company's assets, subject to any personal guarantees you sign",[78,79,80,81],"Setting up","Register for Self Assessment with HMRC","Register the partnership and each partner with HMRC","Incorporate at Companies House, register for Corporation Tax",[83,84,85,86],"Tax on profits","Income Tax and National Insurance on all profits","Each partner on their share","Corporation Tax on profits; you pay personal tax on salary and dividends you take",[88,89,90,91],"Admin","Lightest","Light, plus a partnership return","Annual accounts and confirmation statement at Companies House, directors' duties",[93,94,94,95],"Privacy","Private","Accounts and directors are on the public register",[97,98,99,100],"Bringing in investors","Not possible as such","By changing the partnership","By issuing shares",[102,103,104,105],"Selling the business","Sell the assets","Sell the assets or your share","Sell the shares or the assets",{"h2":107},"What matters most for a roastery",{"h3":109},"Liability is less limited than it looks",{"p":111},"Landlords, equipment lessors and some green coffee suppliers ask directors of small companies for personal guarantees. A limited company still protects you from claims you did not guarantee, such as a product liability claim above your insurance or an unexpected debt, but read every guarantee before you sign it.",{"h3":113},"Tax",{"p":115},"Corporation Tax is charged at 19% on profits up to £50,000 and 25% above £250,000, with marginal relief in between. Sole traders pay Income Tax and Class 4 National Insurance on all profits whether or not they draw them. When a roastery reinvests heavily in equipment and stock, keeping profits in a company can help cash flow. Your accountant can model salary and dividend combinations; the rules and rates change, so check the current figures.",{"h3":117},"Credit and suppliers",{"p":119},"Some trade suppliers and wholesale customers prefer to deal with a limited company, and a company with filed accounts can build its own credit history. Equally, a new company has no history, so expect to pay up front at first.",{"h2":121},"Practical steps",{"checklist":123,"title":129},[124,125,126,127,128],"Check the name is free at Companies House and as a trade mark, and that the domain is available","Open a business bank account from day one, whatever the structure","Agree in writing how co-founders split ownership, decisions and an exit (a shareholders' or partnership agreement)","Register for VAT when required, or voluntarily if your customers are VAT-registered businesses","Put leases, finance and supplier accounts in the business's name","Whatever you choose",[131,134,137],{"q":132,"a":133},"Should a coffee roastery be a limited company?","Many are, because of equipment, leases and product liability. A sole trader start is simpler and can be converted later. Take advice on your own numbers.",{"q":135,"a":136},"How much does it cost to set up a limited company?","Online incorporation at Companies House costs £50 (from 1 May 2024). Check the current fee on GOV.UK.",{"q":138,"a":139},"Can I switch from sole trader to limited company later?","Yes. You incorporate a company and transfer the business to it. Contracts, leases and VAT registration need updating.",[141,145],{"target":142,"label":143,"note":144},"page:sales","Invoices in the business's name","Wholesale invoicing with your company details and VAT number.",{"target":146,"label":147,"note":148},"page:pricing","Roastnet plans","A free plan to start, paid plans as you grow.",[150,154,157],{"name":151,"title":152,"url":153},"GOV.UK","Set up a business: choose a structure","https:\u002F\u002Fwww.gov.uk\u002Fbusiness-legal-structures",{"name":151,"title":155,"url":156},"Corporation Tax rates and reliefs","https:\u002F\u002Fwww.gov.uk\u002Fcorporation-tax-rates",{"name":158,"title":159,"url":160},"Companies House","Set up a limited company","https:\u002F\u002Fwww.gov.uk\u002Flimited-company-formation",{"en-US":6,"en-GB":6,"de-DE":8,"es-ES":10,"es-419":11,"fr-FR":9,"it-IT":14,"ja-JP":6,"pt-BR":12,"nl-NL":15,"el-GR":6,"fi-FI":6,"et-EE":6,"lv-LV":6,"lt-LT":6,"sk-SK":6,"sl-SI":6,"pt-PT":13},{"how-to-start-a-coffee-roasting-business":163,"coffee-roastery-business-plan":37,"coffee-roastery-startup-costs":164,"roastery-premises-and-planning-permission":165,"register-a-food-business-as-a-coffee-roaster":166,"haccp-plan-for-coffee-roasters":167,"insurance-for-coffee-roasters":44,"business-structure-for-a-roastery":6,"how-to-price-wholesale-coffee":168,"retail-coffee-pricing":169,"gross-margin-per-kg":170,"roastery-cash-flow":171,"staffing-a-roastery":172,"roastery-production-planning":173,"batch-scheduling-for-roasters":174,"roast-loss-and-shrinkage":175,"roastery-stock-control":176,"choosing-a-coffee-roaster":177,"gas-vs-electric-coffee-roasters":178,"new-vs-used-coffee-roaster":179,"buying-a-used-coffee-roaster-checklist":180,"importing-a-coffee-roaster":181,"afterburners-and-roaster-emissions":182,"roastery-extraction-and-ventilation":183,"commercial-coffee-grinders-for-roasteries":184,"coffee-packing-lines-and-heat-sealers":185,"coffee-roaster-maintenance-schedule":186,"leasing-vs-buying-roastery-equipment":187,"how-to-buy-green-coffee":188,"green-coffee-importers-vs-direct-trade":189,"importing-green-coffee-into-the-uk":190,"green-coffee-contracts-and-incoterms":191,"green-coffee-samples-and-sample-roasting":192,"grading-and-cupping-green-coffee":193,"green-coffee-moisture-and-density":194,"storing-green-coffee":195,"green-coffee-landed-cost":196,"selling-wholesale-coffee-to-cafes":197,"cafe-wholesale-account-terms":198,"coffee-subscription-business":199,"selling-coffee-online":200,"selling-coffee-at-markets-and-events":201,"private-label-coffee":202,"b2b-coffee-pricing-tiers":203,"coffee-labelling-uk":204,"allergens-for-coffee-roasters":205,"vat-on-coffee":51,"coffee-traceability":206,"food-safety-records-for-roasters":207,"roast-profiling-for-consistency":208,"coffee-roastery-qc-programme":209,"production-cupping-protocol":210,"development-time-and-roast-logging":211,"coffee-roasting-software-buyers-guide":212,"when-to-buy-a-second-roaster":213,"contract-roasting":214,"hiring-a-head-roaster":215,"multi-site-roastery":216},"how-to-start-a-coffee-roasting-business","coffee-roastery-startup-costs","roastery-premises-and-planning-permission","register-a-food-business-as-a-coffee-roaster","haccp-plan-for-coffee-roasters","how-to-price-wholesale-coffee","retail-coffee-pricing","gross-margin-per-kg","roastery-cash-flow","staffing-a-roastery","roastery-production-planning","batch-scheduling-for-roasters","roast-loss-and-shrinkage","roastery-stock-control","choosing-a-coffee-roaster","gas-vs-electric-coffee-roasters","new-vs-used-coffee-roaster","buying-a-used-coffee-roaster-checklist","importing-a-coffee-roaster","afterburners-and-roaster-emissions","roastery-extraction-and-ventilation","commercial-coffee-grinders-for-roasteries","coffee-packing-lines-and-heat-sealers","coffee-roaster-maintenance-schedule","leasing-vs-buying-roastery-equipment","how-to-buy-green-coffee","green-coffee-importers-vs-direct-trade","importing-green-coffee-into-the-uk","green-coffee-contracts-and-incoterms","green-coffee-samples-and-sample-roasting","grading-and-cupping-green-coffee","green-coffee-moisture-and-density","storing-green-coffee","green-coffee-landed-cost","selling-wholesale-coffee-to-cafes","cafe-wholesale-account-terms","coffee-subscription-business","selling-coffee-online","selling-coffee-at-markets-and-events","private-label-coffee","b2b-coffee-pricing-tiers","coffee-labelling-uk","allergens-for-coffee-roasters","coffee-traceability","food-safety-records-for-roasters","roast-profiling-for-consistency","coffee-roastery-qc-programme","production-cupping-protocol","development-time-and-roast-logging","coffee-roasting-software-buyers-guide","when-to-buy-a-second-roaster","contract-roasting","hiring-a-head-roaster","multi-site-roastery","starting-a-roastery",{"starting":217,"running":219,"equipment":220,"green-coffee":221,"selling":222,"compliance":52,"quality":223,"scaling":224},"running-a-roastery","roasting-equipment","green-coffee-buying","selling-coffee","roasting-quality","scaling-a-roastery",1791626954142]