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Understanding Pre-Pack Administration

A fast-track administration process that can preserve business value and save jobs. Expert insight into when pre-packs work, their benefits, and potential pitfalls.

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Pre-Pack Administration: The Essentials

Speed & Continuity

Sale agreed before administration, completing immediately upon appointment

Value Preservation

Protects business value, jobs, and customer relationships

Creditor Focus

Must achieve better returns than liquidation alternative

Transparency Required

Strict disclosure and justification standards apply

Key insight: Pre-pack administration can be a powerful rescue tool when used appropriately, but requires careful planning, transparent process, and experienced professional guidance.

Three Statutory Purposes of Administration

Under the Insolvency Act 1986 (as amended), a company can only enter administration if the administrator can reasonably achieve one of these three statutory objectives:

1

Rescue as Going Concern

Rescuing the company as a going concern - preserving the business, jobs, and value for all stakeholders

2

Better Creditor Returns

Achieving a better result for creditors than would be possible if the company were wound up without first being in administration

3

Realise Property

Realising property to make a distribution to one or more secured or preferential creditors

The administrator must pursue the first objective unless it is not reasonably practicable, or the second objective would achieve a better result for creditors as a whole. The third objective can only be pursued if the first two are not achievable and it does not unnecessarily harm the interests of creditors.

What is Pre-Pack Administration?

A pre-pack is an arrangement where the sale of business assets is negotiated and agreed before administrators are formally appointed, with completion occurring immediately afterward.

How Pre-Packs Differ

Standard Administration

Administrator appointed first, then markets business for sale over time

Pre-Pack Administration

Sale negotiated before appointment, completes immediately upon administration

Critical difference: The speed of a pre-pack preserves business value by maintaining operations without disruption, protecting jobs and customer confidence.

Why Speed Matters

When insolvency becomes public knowledge:

Customer Confidence Lost

Orders cancelled, contracts withdrawn

Key Staff Depart

Experienced employees seek stable employment

Value Rapidly Erodes

Business worth significantly reduced, creditor returns diminished

Who Can Buy Through Pre-Pack Administration?

The appointed insolvency practitioner selects the most appropriate buyer for the business assets, ensuring the best outcome for creditors while maintaining transparency throughout the process.

Third Party Buyers

External companies or investors looking to acquire business assets to expand existing operations or enter new markets

Directors via Newco

Existing directors purchasing assets through a newly formed company, subject to strict independent evaluation requirements since 2021

Connected Parties

Shareholders, associates, or related entities who must comply with additional transparency and disclosure obligations

The IP's Role in Buyer Selection

The insolvency practitioner has a duty to select the buyer who offers the best outcome for creditors. This may not always be the highest offer - factors such as certainty of completion, speed, and ability to preserve jobs are also considered. All buyer relationships and any connections to the insolvent company must be fully disclosed under SIP 16 requirements.

Benefits and Considerations

Key Benefits

Business Continuity

Operations continue without interruption, preserving going concern value

Job Protection

Employees retained, avoiding redundancy and preserving skills

Supplier Relationships

Continuity increases likelihood of suppliers being paid under new ownership

Better Creditor Returns

Preserved value means improved recovery for creditors

Common Criticisms

Lack of Transparency

Process can appear secretive to creditors and stakeholders

Limited Marketing

Sale arranged before open market testing of asset values

Director Involvement

Concerns when existing directors buy business through new company

Creditor Concerns

Perception that creditors may not receive fair treatment

The Pre-Pack Process

Understanding the steps involved in a pre-pack administration

1

Initial Assessment

Company contacts licensed insolvency practitioner. Assessment of position and available options conducted.

2

Asset Valuation & Preparation

Independent professional valuation of company assets determines fair market value. IP prepares Statement of Affairs and identifies potential buyers. Assets must be valued highly enough to satisfy secured creditors.

3

Sale Negotiation

Terms agreed with buyer. If newco, viability forecasts prepared and funding arranged.

4

Independent Evaluation

Since 2021, mandatory independent evaluator reviews transaction within 48 hours (for connected party sales).

5

Administration & Sale

Company enters administration. Sale completes immediately, suspending creditor actions.

6

Creditor Meeting & Distribution

Administrator explains decision to creditors. Sale proceeds distributed pro-rata.

Legal Framework & Regulations

Pre-pack administration operates within a robust regulatory framework designed to protect creditors while enabling legitimate business rescue.

Enterprise Act 2002

The Enterprise Act 2002 reformed UK insolvency law, making it legal for an administrator to be appointed without reference to the courts. This streamlined process enables faster business rescue through out-of-court appointments.

  • Administrator must be a licensed insolvency practitioner
  • Appointment can be made by company, directors, or qualifying floating charge holder
  • Bound by Statements of Insolvency Practice (SIPs)

SIP 16 Requirements

Statement of Insolvency Practice 16, introduced in 2009, sets transparency and disclosure standards for pre-pack sales. It ensures creditors receive full information about the transaction.

  • Full history of decision-making process
  • Relationship between IP and directors prior to administration
  • Justification for why pre-pack was chosen over alternatives
  • Identity of buyer and any connections to insolvent company

Phoenix Companies & Connected Party Sales

What is a Phoenix Company?

A phoenix company is a new entity that continues similar business activities to an insolvent company, often operated by the same directors or shareholders. While legitimate in many cases, this has historically raised concerns about fairness to creditors.

The term "phoenix" refers to the business rising from the ashes of the old company. When properly conducted, this preserves jobs and business value that would otherwise be lost.

2021 Connected Party Reforms

Since 30 April 2021, connected party sales (including phoenix scenarios) require mandatory independent evaluation under the Administration (Restrictions on Disposal etc. to Connected Persons) Regulations 2021.

  • Evaluator must review transaction within 48 hours
  • Must provide opinion on whether sale should proceed
  • Evaluator must be independent of both buyer and seller

Administrator's Duty of Care

Throughout the pre-pack process, the administrator must act in the best interests of creditors as a whole. They must be able to demonstrate that the pre-pack achieves better returns than would be achieved through liquidation or standard administration marketing. Transparency is paramount - K2 helps ensure your pre-pack process meets all regulatory requirements and withstands scrutiny.

When is Pre-Pack Appropriate?

Viable Core Business

Fundamentally sound business facing temporary cash flow crisis, not long-term structural problems

Time-Critical Situation

Business value eroding rapidly, insufficient time for standard administration marketing process

Identified Buyer

At least one credible buyer ready to proceed, whether third party or directors via newco

Essential Criteria

Creditor Benefit

Must demonstrate better returns than liquidation alternative

Adequate Security

Assets valued highly enough to cover secured creditor claims

When Pre-Pack Isn't The Right Solution

Pre-pack administration may not be possible or appropriate in all cases. Your insolvency practitioner will discuss more suitable alternatives based on your company's specific circumstances.

Company Voluntary Arrangement (CVA)

A formal agreement with creditors to repay debts over time while continuing to trade. Suitable when the business is viable but needs breathing space to restructure.

Learn about CVAs

Creditors' Voluntary Liquidation (CVL)

A formal process to close an insolvent company, realise assets, and distribute proceeds to creditors. Appropriate when the business cannot be saved or has no viable future.

Directors initiate with shareholder approval

Standard Administration

Administrator appointed first, then markets the business for sale over time. Better when there's time to test the market and potentially achieve a higher sale price.

Allows broader marketing period

Need help deciding? K2 can assess your situation and recommend the most appropriate route based on your company's financial position, creditor pressure, and business viability.

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Expert Pre-Pack Support from K2

K2 provides strategic advice and hands-on support throughout the pre-pack process

How We Help

Initial Assessment

Evaluate whether pre-pack is the right option for your situation

Asset Valuation Coordination

Arrange independent professional valuations to determine fair market value and satisfy regulatory requirements

Process Management

Coordinate with IPs, buyers, and stakeholders throughout

Business Planning

Develop robust forecasts and viability assessments for newco

Post-Sale Support

Help implement recovery strategy in the new structure

Why Choose K2

30+
Years restructuring experience
50+
Pre-packs successfully managed

Practical Approach

We combine technical expertise with hands-on implementation support, ensuring the new business structure delivers real value.

Frequently Asked Questions

Is a pre-pack the same as phoenixing?

Not necessarily. While phoenix companies can be created through pre-packs, the two concepts are distinct. A pre-pack is the process; a phoenix is one possible outcome. Legitimate phoenix companies must comply with strict regulations including independent evaluation since 2021.

How long does a pre-pack take?

The preparation phase varies, but once the administrator is appointed, the sale completes immediately or within hours. The key advantage is this speed, which preserves business value and prevents erosion of goodwill and customer relationships.

Can directors buy their own business through a pre-pack?

Yes, but with strict safeguards. Since 2021, connected party sales require mandatory independent evaluation within 48 hours. The evaluator must confirm the sale represents fair value and is in creditors' best interests before it can proceed.

What happens to employees in a pre-pack?

One major benefit of pre-packs is job preservation. Employment typically transfers to the buyer under TUPE regulations, maintaining continuity. This is significantly better than liquidation where most jobs are lost immediately.

Are pre-packs legal and ethical?

Yes, when conducted properly. Pre-packs are a legitimate insolvency tool governed by the Enterprise Act 2002 and Statement of Insolvency Practice 16. They must demonstrate better creditor returns than alternatives and comply with strict transparency and disclosure requirements.

Explore Your Pre-Pack Options

If your business is facing financial pressure, K2 can help you understand whether pre-pack administration could preserve value and protect jobs while delivering fair returns to creditors.

Confidential consultation • 30+ years experience • Proven track record