Legal Advice 12 min read

Understanding Company Voluntary Arrangements (CVAs)

A comprehensive guide to Company Voluntary Arrangements - when they're suitable, how they work, and what they mean for your business.

Qualified Business Specialists
Expert business rescue specialists
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1. What is a Company Voluntary Arrangement?

Key Definition

A Company Voluntary Arrangement (CVA) is a formal insolvency procedure that allows a financially distressed company to reach a legally binding agreement with its creditors to pay back debts over an extended period, typically 3-5 years, often at a reduced amount.

Introduced under the Insolvency Act 1986, CVAs provide a lifeline for companies facing financial difficulties but with viable underlying businesses. Unlike liquidation, which results in the company's closure, a CVA allows the business to continue trading while addressing its debt problems through a structured repayment plan.

How CVAs Work in Practice

The CVA process involves proposing a formal arrangement to creditors that typically includes:

What CVAs Include

  • • Reduced debt payments (typically 20-40p per £1 owed)
  • • Extended payment terms (3-5 years)
  • • Moratorium on legal action
  • • Continued business operations
  • • Director retention (usually)

What CVAs Don't Cover

  • • Secured debts (usually excluded)
  • • Employee wages and benefits
  • • Some tax obligations
  • • Personal guarantees
  • • Future debts incurred after CVA

CVA Success Statistics

94%
CVA approval rate with professional guidance
87%
Successfully complete full term with expert support
3-5
Years typical duration for debt restructuring

2. When is a CVA Suitable?

CVAs are not suitable for every financially distressed company. They work best for businesses with specific characteristics and circumstances. Understanding when a CVA is appropriate can save time, money, and potentially your business.

Ideal CVA Candidates

Viable Underlying Business

The company must have a fundamentally sound business model with the potential for profitability. CVAs don't work for businesses with no realistic prospect of recovery.

Sufficient Cash Flow

The business must generate enough cash flow to meet ongoing trading expenses plus CVA payments. Typically, this means at least £5,000-£10,000 monthly surplus.

Creditor Support Potential

There must be a reasonable prospect of achieving 75% creditor approval by value. This often requires pre-negotiation with major creditors.

Appropriate Debt Level

CVAs typically work best for unsecured debts between £50,000 and £2 million. Very small or very large debts may have better alternatives.

Common CVA Scenarios

Retail Businesses

Retail companies with multiple locations often use CVAs to:

  • • Close unprofitable stores
  • • Reduce rental costs
  • • Restructure supplier payments
  • • Maintain profitable locations

Hospitality Sector

Restaurants and hotels use CVAs to:

  • • Negotiate rent reductions
  • • Manage seasonal cash flow
  • • Restructure after COVID-19 impact
  • • Preserve valuable licenses

Construction Companies

Construction firms often need CVAs for:

  • • Managing project cash flow gaps
  • • Dealing with bad debt write-offs
  • • Restructuring after contract losses
  • • Maintaining bonding capacity

Manufacturing

Manufacturers use CVAs to:

  • • Preserve valuable plant and machinery
  • • Maintain supplier relationships
  • • Restructure after market changes
  • • Protect skilled workforce

When CVAs Are NOT Suitable

  • • Fundamentally unviable business model
  • • Insufficient cash flow for payments
  • • Predominantly secured debt
  • • Directors facing disqualification
  • • Creditors unlikely to support (under 75%)
  • • Very small debt levels (under £50k)
  • • Immediate liquidation more beneficial
  • • Ongoing trading losses

3. The CVA Process Explained

The CVA process follows a structured legal framework with specific timelines and requirements. Understanding each stage helps you prepare effectively and increases the chances of success.

CVA Process Timeline

1

Initial Assessment & Preparation

Duration: 2-4 weeks

  • • Viability assessment and cash flow projections
  • • Creditor analysis and preliminary discussions
  • • Appointment of licensed insolvency practitioner
  • • Preparation of proposal document
2

Filing & Moratorium

Duration: Immediate protection

  • • File proposal with court and Companies House
  • • Automatic moratorium begins (28 days)
  • • Protection from creditor legal action
  • • Send proposals to all creditors
3

Creditor Consideration Period

Duration: 14-28 days

  • • Creditors review proposal and ask questions
  • • Modifications may be negotiated
  • • Creditor meeting arranged (if required)
  • • Final voting preparations
4

Creditor Voting

Duration: 1 day (decision meeting)

  • • Creditors vote on proposal (usually by correspondence)
  • • 75% by value must approve
  • • More than 50% by number must approve
  • • Results announced immediately
5

Implementation & Monitoring

Duration: 3-5 years

  • • CVA becomes legally binding on all creditors
  • • Regular payments commence
  • • Annual progress reports to creditors
  • • Supervisor monitors compliance

Key Legal Requirements

Voting Thresholds

By Value: 75% minimum
By Number: 50% minimum
Both thresholds must be met for approval

Critical Deadlines

Moratorium: 28 days
Creditor Notice: 14 days
Extensions possible in exceptional circumstances

Essential Documentation

Financial Documents
  • • 3 years of accounts
  • • Management accounts
  • • Cash flow forecasts
  • • Creditor statements
  • • Asset valuations
Legal Documents
  • • Articles of association
  • • Board resolutions
  • • Material contracts
  • • Security documents
  • • Guarantee details
CVA Specific
  • • Proposal document
  • • Statement of affairs
  • • Nominee's report
  • • Creditor list
  • • Voting forms

4. Advantages and Disadvantages

Like any business rescue procedure, CVAs have both significant benefits and potential drawbacks. Understanding these helps you make an informed decision about whether a CVA is right for your situation.

Advantages of CVAs

Business Continues Trading

Unlike liquidation, the company continues operating, preserving jobs, customer relationships, and business value.

Legal Protection

Immediate moratorium prevents creditor legal action, winding-up petitions, and enforcement proceedings.

Debt Reduction

Typically pay a reduced amount per £1 owed, significantly reducing the total debt burden.

Director Control Retained

Directors usually remain in control of day-to-day operations, unlike administration.

Extended Payment Terms

Spread payments over 3-5 years, improving cash flow and operational stability.

Creditor Cooperation

Formal agreement encourages ongoing supplier relationships and trade credit.

Disadvantages of CVAs

Public Record

CVAs are publicly registered, potentially affecting business reputation and credit rating.

Ongoing Costs

Supervisor fees (typically £3,000-£10,000 annually) plus professional costs throughout the term.

Ongoing Supervision

Supervisor monitors business performance and can intervene if terms are breached.

Trading Restrictions

May face restrictions on new borrowing, asset disposals, or major business changes.

Failure Consequences

If CVA fails, the company may face immediate liquidation with worse outcomes for creditors.

Personal Guarantees Remain

Directors' personal guarantees are typically not affected by the CVA arrangement.

CVA vs Other Options Comparison

Factor CVA Administration Liquidation
Business Continues ✅ Yes ⚠️ Maybe ❌ No
Director Control ✅ Retained ❌ Lost ❌ Lost
Debt Reduction ✅ Significant ⚠️ Variable ⚠️ Variable
Public Record ❌ Yes ❌ Yes ❌ Yes
Speed ⚠️ 6-8 weeks ✅ Immediate ✅ Immediate
Cost ⚠️ Ongoing ✅ One-off ✅ One-off

5. Timeline

Understanding the timeline involved in a CVA is crucial for planning and preparation. The process follows a structured legal framework with specific deadlines and requirements.

Typical CVA Timeline

W1-2
Initial Consultation
Assessment and feasibility study
W3-4
Proposal Preparation
Document drafting and creditor analysis
W5-6
Filing & Moratorium
Court filing and creditor notification
W7-8
Creditor Decision
Voting and approval process
3-5Y
Implementation
Ongoing payments and monitoring
Pro Tip: Start the process early - waiting until the last minute reduces success chances and increases costs.

Factors Affecting CVA Timeline

Complexity Factors
  • • Number of creditors
  • • Debt amount and types
  • • Business complexity
  • • Disputed claims
  • • Multiple companies
Time Factors
  • • Urgency of situation
  • • Creditor cooperation
  • • Document availability
  • • Negotiation complexity
  • • Court challenges
Ongoing Factors
  • • CVA duration
  • • Monitoring requirements
  • • Modification requests
  • • Compliance issues
  • • Annual reporting

8. Getting Expert Advice

CVAs are complex legal procedures that require specialist expertise. The success of your CVA often depends on the quality of advice and implementation. Here's what you need to know about getting the right professional support.

Why Expert Advice is Essential

Legal Complexity

  • • Insolvency Act 1986 compliance
  • • Court procedures and deadlines
  • • Creditor rights and voting rules
  • • Director duties and liabilities
  • • Tax implications and planning

Practical Expertise

  • • Creditor negotiation strategies
  • • Realistic cash flow modeling
  • • Alternative solution assessment
  • • Risk mitigation planning
  • • Implementation best practices

Choosing the Right Professional Advisor

Essential Qualifications

Licensed Insolvency Practitioner
Must be authorized by recognized professional body (IPA, ICAEW, ICAS, etc.)
CVA Experience
Proven track record with similar businesses and debt levels
Professional Indemnity Insurance
Adequate coverage for the complexity of your case
Sector Knowledge
Understanding of your industry's specific challenges

Key Questions to Ask

Experience & Track Record
  • • How many CVAs have you handled?
  • • What's your success rate?
  • • Do you have experience in our sector?
Approach & Strategy
  • • What's your assessment of our situation?
  • • What alternatives should we consider?
  • • How will you approach creditor negotiations?
Costs & Timeline
  • • What are your fees and payment terms?
  • • What's the realistic timeline?
  • • What ongoing costs should we expect?

Red Flags to Avoid

Unprofessional Practices
  • • Guaranteeing specific outcomes
  • • Pressure to sign immediately
  • • Unwillingness to explain processes
  • • No clear fee structure
  • • Poor communication or availability
Qualification Issues
  • • Not a licensed insolvency practitioner
  • • No relevant CVA experience
  • • Unable to provide references
  • • No professional indemnity insurance
  • • Regulatory complaints or sanctions

What to Expect from Your Initial Consultation

Assessment

Comprehensive review of your financial position, business viability, and available options.

Strategy

Clear recommendation on the best approach, including CVA suitability and alternative options.

Next Steps

Detailed action plan with timelines, costs, and immediate steps to protect your business.

Need Expert CVA Advice?

Don't navigate the complexities of CVAs alone. Get expert guidance from licensed insolvency practitioners with proven CVA experience.

Call: 01484 861406
Free Consultation

Qualified business specialists • No obligation consultation • Same-day response

Key Takeaways

CVAs Can Be Highly Effective When:

  • • The business has genuine viability
  • • There's sufficient cash flow for payments
  • • Creditors are likely to support the proposal
  • • Professional advice is obtained early
  • • Realistic projections are used

Success Requires:

  • • Expert professional guidance
  • • Honest assessment of viability
  • • Creditor engagement and negotiation
  • • Realistic payment proposals
  • • Ongoing compliance and monitoring

Remember: CVAs are not suitable for every situation. A thorough assessment by qualified professionals is essential to determine the best approach for your specific circumstances. Early intervention significantly improves success rates and outcomes.

CVA Frequently Asked Questions

CVA FAQ

Get answers to the most common questions about Company Voluntary Arrangements, their benefits, and how they work.

What is a Company Voluntary Arrangement (CVA)?

How does a CVA differ from administration?

What percentage of creditors need to approve a CVA?

How long does a CVA typically last?

What happens if a company breaches its CVA?

Can a CVA be challenged or overturned?

What types of debts can be included in a CVA?

What role does the CVA supervisor play?

Can a company trade normally during a CVA?

What happens to new creditors after a CVA is approved?

Need CVA Advice?

Our experienced team can help you determine if a CVA is right for your business and guide you through the entire process.