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Business format franchising and Scottish companies

Article Abstract:

The number of franchises and franchise outlets in the U.K. has increased rapidly since 1983. By 1990, there will be 600 franchisors operating 30,000 outlets at an annual sales level of 5 billion pounds sterling. Franchising has become popular with companies because it is a good way to expand sales and operations quickly with minimal sales risk, and it reduces the start-up risks for the small business owner. Franchising has been especially popular in such trades as business services and fast food. The five types of franchises are job franchises, installation franchises, business services, retail franchises and investment franchises.

Author: Mansley, Paul
Publisher: Accountants Publishing Co., Ltd.
Publication Name: The Accountant's Magazine
Subject: Business
ISSN: 0001-4761
Year: 1986
Finance, Small business, Statistics, Scotland, Franchises

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A word from the DTI

Article Abstract:

The Department of Trade and Industry (DTI) of the UK has called the attention of the Institute of Chartered Accountants of Scotland to deficiencies in the filing of accounts and reports with company registrars. The DTI has released references regarding compliance with statutory requirements for filing as related to the Companies Act of 1989. These references concern consolidated accounts, associated undertakings, the 'example 6' form, clarity of documents, abbreviated accounts, and the late filing of accounts.

Publisher: Accountants Publishing Co., Ltd.
Publication Name: The Accountant's Magazine
Subject: Business
ISSN: 0001-4761
Year: 1991
Admin. of general economic programs, Professional organizations, United Kingdom, Laws, regulations and rules, Economic policy, United Kingdom. Department of Trade and Industry, Institute of Chartered Accountants of Scotland, Consolidated financial statements

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