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Types of Organisations

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  Edexcel IGCSE Business

Types of Organisations

Big Idea: Every business has to choose an "ownership costume" to wear — sole trader, partnership, private company, public company, or something else — and that choice changes who's liable for debt, who makes decisions, how easy it is to raise money, and whether the business survives if the owner leaves. Bigger risk and bigger money needs → bigger, more protected ownership structures.

Summary — The Whole Chapter in One Scan

  • Sole traders — one owner, unlimited liability, simplest to set up, dies with the owner.
  • Partnerships — 2+ owners, unlimited liability (unless LLP), deed of partnership sets the rules.
  • Private limited companies (Ltd) — shareholders with limited liability, shares NOT sold publicly, more paperwork.
  • Public limited companies (PLC) — shares sold on a stock exchange, huge capital raising power, heavy regulation.
  • Public corporations — owned & controlled by government, exist to provide public services, not to maximise profit.
  • Business size — measured mainly by employee numbers (micro <10, small 10–49, large 250+), though this measure is getting less reliable.
  • Franchises — NOT an ownership type; a way of running an existing brand's business model under licence.
  • Social enterprises — profit is a means to a social/environmental end, not the main goal (cooperatives, charities).
  • Multinationals (MNCs) — registered in one country, operate in many, chase cost advantages and market access.
  • Choosing ownership — depends on risk level, capital needed, desire for control, and continuity plans.

1. Sole Traders

What is a sole trader?

A sole trader is a business owned and run by one person. That person makes every decision and keeps every penny of profit — but they're also the only one on the hook if things go wrong. Think of a local hairdresser, a freelance plumber, or a tutor working from home: one person, one business, total control.

Sole traders are usually very small (though they can employ staff) and are concentrated in the tertiary (service) sector — tutoring, home improvements, taxi driving, hairdressing, and so on. That's because services like these need low start-up capital and can be run by one skilled person.

Key Concept — Unlimited Liability Sole traders have unlimited liability, meaning there is NO legal separation between the owner's personal money/assets and the business's money/assets. If the business owes £50,000 and can't pay, the sole trader might have to sell their car, savings, or even their house to cover it. This is the single biggest risk of being a sole trader.

Advantages vs Disadvantages

  Advantages
  • Easy and inexpensive to set up
  • Owner has complete control over all decisions
  • All profit belongs to the owner
  • Simple tax arrangements
  • Can offer a flexible, personal service
  Disadvantages
  • Personally responsible for all business debts (unlimited liability)
  • Limited access to finance — lenders see them as risky
  • Business growth limited by the owner's own skillset
  • Long hours, hard work, lots of responsibility on one person
  • No business continuity — the business often dies with the owner
Practice Question

Amina runs a small mobile dog-grooming business by herself. Explain one risk she faces because she operates as a sole trader.

Practice Question

State one reason why a sole trader business might struggle to grow quickly.

2. Partnerships

What is a partnership?

A partnership involves two or more people joining together to own a business. Common examples are lawyers, accountants, and doctors — professions where pooling different specialists (a tax expert + a litigation expert, for example) makes the whole practice stronger.

Partnerships are relatively easy to set up, but smart partners draw up a deed of partnership — a formal legal document that sets out the "rules of the relationship" before anything goes wrong. It typically covers:

  • The amount of capital each partner contributes
  • How profits or losses are shared
  • The procedure for dissolving the partnership or bringing in new partners
  • The level of control each partner has
Why bother with a deed of partnership? Without one, disagreements about who gets what share of the profit, or who has final say on a decision, can turn into legal disputes. A deed of partnership is basically a prenup for business partners — it protects everyone by writing the rules down in advance.
Key Concept — Unlimited Liability (again!) Just like sole traders, ordinary partners have unlimited liability — and worse, each partner's decisions are legally binding on ALL the other partners. If one partner signs a bad deal, everyone shares the consequences. In some countries you can set up a limited liability partnership (LLP) to remove this risk — but even then, at least one partner ("general partner") must keep unlimited liability.

Advantages vs Disadvantages

  Advantages
  • Easy and inexpensive to set up — few legal formalities
  • Shared responsibilities and decision-making
  • Partners can specialise in their own area of expertise
  • Increased access to finance and capital (more owners = more money in)
  Disadvantages
  • Unlimited liability for debts (unless it's an LLP)
  • Partners' decisions are legally binding on all owners
  • Potential for disputes between partners
  • Profits are often shared equally, regardless of who contributed more
Practice Question

Two accountants are thinking of forming a partnership. Explain one benefit of drawing up a deed of partnership before they start trading.

3. Private Limited Companies (Ltd)

What is a private limited company?

A private limited company is owned by one or more shareholders, whose responsibility for the company's debts is limited to the amount they invested (the price they paid for their shares). The company name ends in "Limited" or "Ltd" in the UK (S.A. in Spain).

Shareholders are often family or close friends, and they're usually also the directors who run the business day-to-day. Interestingly, most private limited companies are still owned and controlled by just one person — just like a sole trader — except that person has deliberately chosen to "wrap" their business in a limited company to get liability protection.

Key Concept — Limited Liability This is the whole point of forming a company. Because the business is a separate legal entity from its owners, shareholders can only ever lose the money they invested in shares — their house, car, and personal savings are protected. This is why private limited companies suit businesses that need serious capital investment or involve real risk.
Companies House Private limited companies must register with Companies House and submit details of their financial performance and any changes in ownership every year. This is the trade-off for limited liability — more protection means more transparency required.

Advantages vs Disadvantages

  Advantages
  • Shareholders benefit from limited liability
  • Access to greater finance — lenders see limited companies as less risky
  • Ownership can be easily transferred by selling shares
  • Business continuity — the business doesn't die with its original owner
  Disadvantages
  • More expensive and time-consuming to set up (legal advice usually needed)
  • More complex operational rules than sole traders/partnerships
  • Annual financial reporting and auditing required
  • Shareholders may have little real control — the founder often runs their own agenda
Practice Question

A sole trader is worried about the financial risk of taking out a large bank loan to expand. Explain one reason why converting to a private limited company might help.

4. Public Limited Companies (PLC)

What is a PLC?

Public limited companies are large businesses that sell shares publicly on a stock exchange (like the New York Stock Exchange or London Stock Exchange). Anyone with a brokerage account can buy a slice of the company. The name ends in 'PLC' in the UK, 'Inc' in the US, and 'GmbH' in Germany.

Selling shares to the public for the first time is called flotation or "going public." This is a complex legal process, but it can raise enormous amounts of capital in one go — when Google floated in 2004, it raised $23 billion in a single day.

Key Concept — Ownership vs Control In a PLC, thousands of shareholders "own" the company but almost never run it day-to-day. Instead they elect a board of directors to manage it on their behalf. This separation means shareholders collect a share of the profit (dividends) but have very little say in daily decisions — a classic exam talking point.

Advantages vs Disadvantages

  Advantages
  • Significant amounts of capital can be raised
  • Risk is spread among a large group of shareholders
  • Shares can be bought and sold easily on the stock exchange
  • An outside board of directors can bring fresh expertise
  • High visibility helps attract customers, suppliers and investors
  • Large size can bring economies of scale and market dominance
  Disadvantages
  • Complex legal/financial regulations (reports, accounts, AGMs)
  • Expensive to set up (legal fees, flotation costs, prospectus)
  • Management may chase short-term profit over long-term strategy
  • Hostile takeovers are a risk — rivals can buy up shares
Don't mix these up! Students constantly confuse public limited companies with public corporations. Memory trick: COMPanies COMPete (private-sector, profit-driven, shares traded). A public corporation is owned by every citizen — "the public" — but controlled on their behalf by the government. See the next section!
Practice Question

Explain one disadvantage to the original founders of a business when it becomes a PLC.

5. Public Corporations

What is a public corporation?

A public corporation is owned and controlled by the government, usually funded through tax (though some also earn revenue from sales). They operate as incorporated entities that are legally separate from government, and their purpose is to provide public services — like healthcare, transport, and broadcasting — not to maximise profit. Any profits (called "surpluses") are reinvested or returned to the government.

SectorReal-World Example
HealthcareBrazil's Sistema Único de Saúde (SUS) — free healthcare for all citizens
TransportTCDD — Turkey's government-owned national railway company
BroadcastingCanadian Broadcasting Corporation (CBC) — funded by ads and government subsidies

Benefits vs Drawbacks

  Benefits
  • Government can maintain control of vital supplies (water, power)
  • Avoids wasteful duplication where a natural monopoly exists
  • Nationalisation can save jobs threatened by private-sector failure
  • Unprofitable-but-essential services can still be provided
  Drawbacks
  • Losses are a direct cost to the government (and taxpayers)
  • Lack of competition can lead to inefficiency
  • Political interference — priorities can shift with a change of government
  • Difficult to control/coordinate due to their large size
The Big Trend: Privatisation Public ownership has generally declined in recent years. Many state-owned businesses in Eastern Europe were privatised after the break-up of the Soviet Union (post-1990). Profitable sectors like telecommunications in the UK and Australia were transferred to the private sector, raising large sums for governments to spend elsewhere.
Practice Question

State one difference between a public limited company and a public corporation.

6. Business Size & Characteristics

How is size measured?

The most common way to classify business size is by number of employees:

CategoryNumber of Employees
Micro enterpriseFewer than 10
Small enterprise10 – 49
Small business (overall)Fewer than 50
Large business250 or more

Small businesses are the most common form of business in most countries — in 2022, 5.5 million small businesses existed in the UK, over 99% of all UK businesses! Italy has the highest number of small businesses in the EU, while Germany's businesses tend to be larger on average, and Germany has the highest number of large businesses in the EU. Greece and Ireland have very few large businesses — their economies are dominated by SMEs (small and medium enterprises).

Watch out — this measure is getting shaky! Counting employees is becoming an unreliable way to measure size because: businesses don't always employ full-time permanent staff; fixed-term contracts, subcontractors and casual staff mean a business can produce huge output with very few employees; and technology like chatbots means many services need almost no human input at all.

Sources of finance by size

Business TypeLiabilityTypical Finance Sources
Sole traderUnlimitedSavings, loans from friends/family
PartnershipUnlimitedEach partner's contribution, trade credit, small bank loans, retained profit
Private limited companyLimitedOwner's savings, shares to friends/family, trade credit, bank loans, retained profit
Large / PLCLimitedShares on a stock exchange, trade credit, bank loans, retained profit

Large businesses find it easier to raise external finance because they're seen as less risky than unincorporated businesses and have significant assets to guarantee repayment. For example, German footwear company Birkenstock raised $1.5 billion when it floated as a PLC in 2023.

Not every large business chooses to float, though. Hermès is one of the wealthiest family-owned businesses in the world — it has grown huge as a private limited company without ever selling shares to the public, which lets the founding family keep full control.

Practice Question

Explain one reason why measuring business size by number of employees can be misleading.

7. Franchises

What is a franchise?

Franchising is a business format where an individual (the franchisee) buys the rights to operate an existing business model, use its branding and systems, and get support from a larger company (the franchisor). Think Domino's Pizza, KFC, and Burger King — the local branch you walk into is usually owned by a franchisee, not by "head office."

The franchisee pays an initial lump sum to buy the rights, plus ongoing royalty fees (often 5–10% of sales turnover) for as long as they keep operating.

Key Concept — Franchising is NOT an ownership type This trips a lot of students up! A franchise is not a category alongside "sole trader" or "PLC" — it's an alternative to starting a brand-new business from scratch. In most cases, franchisors actually require the franchisee to set up as a private limited company because it's considered more stable than a sole trader or partnership.

Advantages vs Disadvantages of owning a franchise

  Advantages
  • A recognised brand name, promoted centrally by the franchisor
  • Product/service training provided to ensure consistency
  • Equipment and supplies provided so the product is identical everywhere
  • Exclusive area/market — franchisor won't create a rival nearby
  • Ongoing advice, software systems, loans & insurance support
  Disadvantages
  • Fixed sum must be paid upfront for the right to use the name
  • Regular royalties (often 5–10% of sales) reduce profit
  • Franchisor may sell materials/equipment at inflated prices
  • Failing to meet standards can mean losing the right to run it
  • Little say in how the business is run — no freedom to change products or prices
Practice Question

A young entrepreneur is deciding between starting a completely new coffee shop, or buying a franchise from an established coffee chain. Explain one advantage of choosing the franchise option.

8. Social Enterprises

What is a social enterprise?

A social enterprise is a business whose primary purpose is creating social or environmental impact — generating profit is secondary, or at least a means to that social end rather than the end goal itself. Two common forms:

  • Cooperatives — owned & controlled by workers or customers, who elect directors and share profits
  • Charities — raise money, provide help, and raise awareness of social/ethical/environmental/developmental issues
Objective TypeWhat it means
SocialProvide jobs/support for disadvantaged groups (e.g. disabled or homeless people)
EnvironmentalProtect the natural world, animals & habitats, reduce pollution/overdevelopment
EthicalTreat stakeholders (employees, suppliers) responsibly and fairly
FinancialMake a profit — but to reinvest and expand the social mission, not to enrich owners
Case Study — Butterfly Books Butterfly Books is a UK social enterprise publishing children's educational books. Their mission: "work to educate, inspire and entertain children, aiming to change future generations by reducing gender bias in job roles." One of their books, "My Mummy is an Engineer," directly challenges gender stereotypes.

Advantages vs Disadvantages

  Advantages
  • Good reputation attracts skilled employees and loyal customers
  • Can push for-profit rivals to improve their own practices to compete
  • Deserving causes get much-needed financial support
  Disadvantages
  • Face heavy media scrutiny — must behave responsibly at all times
  • Profits (surpluses) available for reinvestment are limited — shared with members/causes
  • Decision-making is often slow, as many stakeholders need to be consulted

9. Multinationals (MNCs)

What is a multinational company?

A multinational company (MNC) is registered in one country but has manufacturing operations or outlets in different countries. Starbucks, for example, is headquartered in Washington, USA, but operates 32,000 stores across 80 countries.

Factors like globalisation and deregulation (governments loosening restrictions on trade and business activity) have fuelled the growth of MNCs. When choosing where to locate operations, MNCs weigh up cost advantages and access to markets.

Example — Nike Nike originates from the USA, but around 50% of its manufacturing happens in China, Vietnam, and Indonesia because production costs are much lower there. This is a classic exam example of an MNC chasing cost advantages.
Practice Question

Explain one reason why a UK-based clothing company might set up manufacturing operations in another country.

10. Choosing Appropriate Business Ownership

The core decision logic

This is the section examiners LOVE to test with case studies. The logic to apply every time:

The Decision Rule Low risk + little capital needed → sole trader or partnership works fine.

High risk OR large capital needed → form a private limited company (protects personal assets, and can raise more finance).

Ambitious global growth + need for huge capital → consider floating as a PLC (but be ready to lose some control).

Want to stay private but still need serious capital → bring in venture capitalists or pursue a joint venture instead of going public.

Small business scenarios (worked examples)

ScenarioBest OwnershipWhy
Rupa is setting up a small online tutoring business from home Sole Trader Minimal capital equipment needed; low risk as running costs are low
Kwame invites two friends to join his successful fashion retail business Partnership or Private Ltd Co. Friends will want input into how the business is run (partnership), but for limited liability protection a private limited company is safer
L&H Building Supplies' senior partner wants her children to run the business after retirement Private Limited Company Shares can be transferred without dissolving the business; continuity is assured; the senior partner can retain ownership through shares even after retiring

Large business scenarios (worked examples)

ScenarioBest OwnershipWhy
Family-owned Technologie Przyszłości Ltd needs financing for two AI research centres in Poland Private Ltd Co. + Venture Capitalists AI is seen as risky by traditional lenders (banks); venture capitalists are attracted by potential high returns; project is relatively small-scale, so full stock market flotation isn't needed; family retains control
UK company Brewdog Ltd wants to expand globally after rapid European growth Public Limited Company Ambitious global growth needs substantial finance, best raised through stock market flotation; recent success could attract significant investor attention, making an IPO attractive
Alternative finance routes for private companies Not every growing business wants to go public. Venture capitalists provide capital in return for a share of the business, and are often willing to fund risky enterprises that banks turn down. Joint ventures let two private companies team up on a specific project by forming a separate limited company that's usually dissolved once the project is finished.
Practice Question

A private limited company wants to raise £50 million to expand into three new countries but its owners want to avoid losing control of the business. Recommend and justify a suitable way to raise this finance.

What to Memorise

Sole Trader Business owned & run by one person; unlimited liability; simplest to set up; dies with owner.
Partnership Two or more owners; unlimited liability (unless LLP); deed of partnership sets the rules.
Deed of Partnership Legal document stating each partner's capital, profit/loss share, dissolution procedure, and control level.
Unlimited Liability Owner is personally responsible for ALL business debts; personal assets are at risk.
Limited Liability Owner can only lose the amount they invested in shares; personal assets are protected.
Private Limited Company (Ltd) Owned by shareholders (often family/friends); shares NOT sold to the public; limited liability.
Public Limited Company (PLC) Shares sold publicly on a stock exchange; can raise huge capital; heavily regulated; risk of hostile takeover.
Flotation ("Going Public") The process of selling shares on a stock exchange for the first time.
Public Corporation Owned & controlled by government; provides public services (health, transport, broadcasting); not profit-driven.
Nationalisation / Privatisation Nationalisation = government takes ownership; Privatisation = state-owned business sold to the private sector.
Franchise NOT an ownership type — a licence to run an existing brand's business model (franchisee pays franchisor).
Franchisor / Franchisee Franchisor = owns the brand/system and licenses it out. Franchisee = pays to operate under that brand.
Social Enterprise Business with primary purpose of social/environmental impact; includes cooperatives and charities.
Multinational Company (MNC) Registered in one country, operates manufacturing/outlets in multiple countries.
Venture Capitalist Investor providing capital in exchange for a share of a private company, often for risky ventures banks avoid.
Joint Venture Two businesses form a separate company to achieve one specific objective, usually dissolved once complete.

Concepts Checklist

Exam Tips

"Explain" questions are worth 3 marks Structure your answer as: Point → Development → Result (i.e. "X, which leads to Y, and results in Z"). Explain questions generally do NOT need business context unless the question says so.
"State" questions need context If a question refers to a specific business, your one-mark "state" answer must reference that business by name or detail — even though it's worth only 1 mark, a generic answer with no context can lose the mark.
Common mistake #1 Confusing public limited companies (private-sector, shares traded, profit-driven) with public corporations (government-owned, service-driven). Remember: COMPanies COMPete.
Common mistake #2 Treating a franchise as if it's its own ownership category. It isn't — it's a business format/licence. The franchisee still has to choose an ownership type underneath it (usually private limited company).
Common mistake #3 Assuming limited liability means the business can never lose money — it just means the OWNER'S personal assets are protected. The business itself can still fail and lose everything it owns.
When defining key terms Avoid using the key term itself inside your own definition (e.g. don't define "partnership" by saying "a type of partnership...") — examiners specifically penalise circular definitions.
"Recommend" or "Justify" questions Always weigh the decision against: level of risk, amount of capital needed, amount of work/control desired, and the personal aims of the owner(s) (e.g. wanting to keep it in the family, wanting fast global growth). Pick ONE recommendation and justify it fully rather than listing every option with no clear final answer.
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