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Business set up options

When it comes to starting your own business, there are a number of different legal structures that you can consider. The one that you opt for will depend on a number of factors, and it can sometimes be useful to speak with an Accountants Chippenham way, such as, to ensure you are picking a structure that works for your future plans for the business. Here are a number of options that you might want to consider.

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Sole Trader – as a sole trader, the business and the individual are, in essence, the same thing. The profits that are accrued in the business are transferred to the owner, and they pay the tax on this on a self-employed basis. There are no shareholders in a sole trader business, and the business can not employ staff or enter into contracts to lease property.

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Limited Company – in this instance, the directors and the business are classed as two separate entities. The directors can take a salary or dividends from the business, and they will be responsible for paying their own self-assessment tax. The company itself will pay corporation tax on all the profits that are within the business.

Charity – this can be a harder type of company to set up, and you will need to register with charities’ commissions. To call yourself an official charity and be registered with the commission, you will need to have a certain sum of money in your business bank account. You will need to appoint trustees of the charity who will monitor its work and ensure it complies with all legal requirements.

How the supermarket came to be

Nowadays we are spoilt for choice when it comes to finding places to shop. Not only do we have specialist stores for electronics, children’s toys and all kinds of gifts, but we also have large supermarkets. In the past we would have had to pop to a baker, butcher and greengrocer to pick up all the items that you needed. Now we can head to one store and pick everything up in one place.

These stores became so large that they started to stock medicines, clothes and electronics, that they would protect using a Security Seal like the ones that you can find from places like Some of the large stores that we have available started off as small local shops and have grown. The history of some stores dates back to over a 100 years ago.

Here are some of the top supermarkets that operate here in the UK.

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Originally, Tesco was established in 1919 when Jack Cohen set up a stall in the East End of London selling surplus groceries that he had accumulated over time. As a result of sales of £4, Mr Cohen was able to make a profit of £1 on the very first day of his business. The name ‘Tesco’ was formed in 1924 as a result of the establishment of the company. It was named after TE Stockwell, a partner in a firm of tea suppliers, and  the CO came from the surname of Jack, who was one of the partners in the firm.

It was Tesco Tea that was the first own-brand product sold by the company that Jack promised would bring great value to their customers. It was in 1929 that the first store was opened in Edgware, London.


In 1899, William Morrison established the company under the name Wm Morrison Limited, which operated as an egg and butter merchant in Rawson Market, Bradford. As a 21-year-old, Ken Morrison took over the company from his father in 1952. In 1958, Morrisons opened its first shop in the heart of Birmingham’s city centre.

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Asda is the acronym for Associated Dairies. In 1949, the Asquith family’s supermarket business merged with that of Associated Dairies of Yorkshire, resulting in the creation of the Asquith Dairies company. During the 1970s and 1980s, it expanded its operations into the south of England as well.


ALbrecht-DIscount is a discount store that was founded in 1946 and carries a wide variety of products and services. The name was shortened to Aldi. In addition to having stores throughout the EU, the German supermarket chain also operates in Australia and the United States. At least one Aldi store can be found in most German towns and villages. A total of 4,100 stores are located in Germany, and 7,600 are located in other countries. As a part of the group’s expansion into the UK, its first store was opened in Birmingham in 1990.

The remarkable attitude of Johnboy Smith

For many of us, even the thought of losing the use of part of our bodies is horrifying.  Coming to terms with having to be in a wheelchair or have to use Walking Aids like those available from is one that many of us could not deal with happening. You can imagine then how the 16-year-old Johnboy Smith felt when he was shot in the spine by a farmer. The man believed, wrongly, that Johnboy and his friends were poaching on his land and fired a warning shot with his shotgun. The blast hit Johnboy in the back, and he could not use his legs. He was left with other injuries, including a collapsed lung and perforated bowel.

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However, as Johnboy himself says, disability and tragedy need not be the end of life. Despite these vast setbacks, Johnboy found hope and salvation in disabled sports. Then, starting in the seated throwing events, he found a new lease on life and the chance to prove himself to those around him.

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Johnboy decided to change his discipline to wheelchair racing and has received coaching from the excellent David Weir himself. This has inspired him to want to win gold in the 2020 games, which were delayed by COVID. His determination is legendary; he seeks to emulate David Weir and win the marathon. For him, this is the pinnacle, and he would see all his dreams come true. He is a very inspirational man.




Where does our domestic gas come from

Our homes are connected to both mains gas and electric connections. These allow us to heat our homes, cook our food and use all the electrical appliances that we own. More and more people are looking at ways in which they can reduce their energy use, and this can be done by looking at your meter boxes on a regular basis and submitting the readings to your energy supplier. It is important that you check your Gas Meter Box is secure, and if you need any repairs or a replacement, you can speak with companies like Read more

A phone booth that you’ll not want to enter

You don’t see many phone boxes, or booths, as they call them in North America, these days. We all have mobiles now, and the humble red phone box has disappeared from many streets and gone on to find new leases of life. One of the films that hastened that demise has to be the 2002 film Phonebooth. It will have you wanting to visit a Vodafone Carrickmacross store using as soon as possible.

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Colin Farrell’s character Stu Shepard is not a nice man. He is married and having an affair (with Katie Holmes, so it is a little understandable). He doesn’t want his wife to know about his affair, so he pops into a Phonebooth to call Katie Holmes and arrange a date. As he does this, a Pizza delivery man appears and gives him a pizza. Stu reacts angrily and finishes his call to Katie. When the call ends, the phone rings. Stupidly, he answers it.

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The voice on the other end tells him he is an evil man, and he has to tell them what’s going on. ‘Shan’t”, says Stu. The voice on the line says ok, but I’ve got a sniper rifle pointed at your phone booth, so I think you should reconsider it. Again Stu is dubious, but this changes when the Caller fires a bullet, with pinpoint accuracy, past his head. He then rings Katie Holmes and admits to being married. However, that is only the start of the events in the Phonebooth.

How to increase your chances of passing an MOT

You might think you’re going to have to spend a fortune getting your car in top MOT-passing condition. Fear not, bettering your chances of passing an MOT with flying colours could be easier than you think. By carrying out a few simple checks, some very basic DIY and even throwing in the odd service means a higher chance of passing your MOT and spreading the cost instead of splurging on everything all at once when the car fails.

Something else that helps to keep your car in good condition is storing it in a garage – a garage provides your car with security, as well as protection from the elements. Make sure that your garage is in good condition and doing a good job – secure garage doors like these from this garage doors Gloucester based company

Here are the things to check to keep on top of your car maintenance:

Exterior Checks:

Make sure your registration plates are securely attached to the car and clean.

Ensure your reg plate meets font regulations.

Check your exterior for any loose part or anything hanging off, generally checking that everything is in good order. Any sharp edges will need dealing with, as they are an instant failure.

Check your brake fluid levels and that you have enough fuel as the garage will need to complete an emissions test.

Check oil levels too.

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Interior Checks:

Having your car valeted or cleaning it yourself will not only make you feel more positive about the car but if the mechanic sees the car is cared for, he or she might be more likely to ignore a small problem.

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Check that all your warning lights come on and off when switching the engine on. If any stay on while the car is running, this will lead to a negative point in the MOT. Warning lights

Be sure your seats are not moving around and are locked safely into position. A damaged or excessively frayed seatbelt will also lead to failure. Ensure that all seatbelts click in and out properly and securely.

Ensure all mirrors are clean and in the correct positions and should all be visible and unblocked from the driver’s seat position.

Mechanical checks to your vehicle should include:

Pressing down on each corner of your vehicle to check for suspension issues. These are often tough to spot but you might know something’s up if you hear creaking sounds when driving.

Exhaust – have a good look to be sure that nothing is loose or hanging off. Ensure there are no leaks, and the silencer is working.

Emissions are a legal requirement and will depend a great deal on the age and type of car you have. If you notice a lot of smoke coming from your exhaust, then you likely have an issue with emissions.

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