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Hi Caz
Although there is no statutory obligation to write to the previous agent, I think it is very wise that you have done so and it is always in the new potential appointee's interest to do so.
If it were me, I'd be asking the question: "why have no books been kept for the last several months? and why is everything in such a mess?"
It feels like this might be a bit of a "rescue job", and in such cases its always wise to consider whether you can get a deposit or payment on account from the client up front.
The reason I say this, is that sometimes when a bookkeeper goes into a business to find there is a big historical mess to sort out, the reason is that the last bookkeeper wasn't getting paid, because the business was insolvent (and even if there wasn't a previous bookkeeper, the business could still be insolvent).
So carefully assess the scope of the work to be done and while your doing it see if there is any evidence in the records of cash flow problems: bank statements should be revealing (e.g. if there is an overdraft that goes right up to the wire each month) and also correspondence from creditors chasing overdue accounts.
If there is evidence like I have outlined above, the business (or businesses) may well be insolvent and I would counsel you to ask for some payment up front as otherwise you run the risk of undertaking a lot of work for which you will not ever get paid.
Turning to the Limited Company, you first need to find out whether or not it has actually traded and made any profit - if it has, then stat accounts and CTR need submitting. Again, check for bank statements in the name of the Ltd Co as your first source of evidence? I would not recommend not submitting an annual return, as, technically, the Company Director has comitted a criminal offence in these circumstances. You need Companies House form DS01 to strike a company off - but make sure it doesn't have any creditors (which will include HMRC if it has made a profit and hasn't yet paid any Corporation Tax).
If all three businesses are being run by the same individual a sole trader, the client will only need the one UTR and one self-assessent each year: in each SA there will be three sets of self-employment pages - one for each business. You may need to check that there are indeed, on the one hand three business, or, on the other, three income streams which are actually part of the same business. If it's the latter then just one set of self-employment pages will be required.
Finally, does this client also have an accountant? If so, they need to buck up and give you some support with all this . .that is if you decide ulitmately to taker this client on. Again, I'd sound out the accountant (if there is one) perhaps before making a decision one way or the other. Or maybe, if there is no accountant, refer this to one you already work with?
Very best of luck!
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