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Working capital when an electrical business changes hands

Follow the job, then follow the cash

Trace electrical jobs, retentions, deposits and unpaid bills into a dated working-capital schedule before you agree completion terms.

For sellers 13 pages 9-minute read Updated Oct 2026

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Who this guide is for

For electrical business owners preparing for a sale. Use it with your accountant and solicitor to identify the records and definitions still needed.

What you will take from it

  • Count retentions once inside the debtor balance.
  • Keep materials stock, unbilled work and invoiced receivables separate.
  • Put deposits, unpaid bills and completion definitions beside the same dated job schedules.

What is inside

  1. Date every balance
  2. Separate stock from unfinished work
  3. Read the invoice and retention together
  4. Carry deposits and unpaid bills
  5. Agree the completion definition

The tool: electrical completion cash checklist

A two-page fillable balance calculation and evidence worksheet. Record amounts, supporting records and questions for your advisers.

It comes as its own file as well as a page of the guide.

Two pages from the guide

Page 8 of the guide
Page 8 of 13
Page 10 of the guide
Page 10 of 13

Get the guide

Tell us who you are and the guide opens on this page, with the electrical completion cash checklist as its own file.

PDF 13 pages 529 KB

Your details go to Simon Read's team at Electrical Business Sales. We do not sell them or share them for marketing. Privacy policy.

Simon Read

Prepared by Simon Read

Founder & Managing Director, Reads Advice Partners Ltd

Simon founded Reads M&A Advisory to specialise in trades such as HVAC, electrical, fire safety and facilities management, and has spent many years selling businesses to independent buyers, trade companies and private equity-backed groups across the UK.

Updated Oct 2026. The Autumn Budget is scheduled for Oct 2026, and we review every guide after it.

Start with a free first conversation: 01285 704466. Meet the team.

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