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Factoring

  1. 1 Definition
  2. Factoring is a term used to describe a wide range of products whereby finance can be raised against trade debts.

    Funders will provide between 80% and 90% of the value of sales invoices raised by a company. Some lenders will provide a higher level in exceptional circumstances.

    The balance of each invoice is remitted by the factor on payment by the customer net of factoring charges.

  1. 2 Applicability
  2. Factoring will only apply where:-
    1. companies are trading business to business
    2. sales are made on trade terms
    3. there is no mutuality in trading i.e. set-off arrangements in place
  3. Factoring is of particular benefit for companies experiencing rapid growth or as a means of financing large one-off orders.

    The payment of up front monies against sales invoices allows companies to service specific and general cashflow needs.

    Factoring provides greater flexibility than an overdraft as the latter requires regular review.

    By improving cashflow and strengthening working capital factoring enables companies to often negotiate better terms with suppliers.

    Factoring is suitable in general terms for companies with an annual turnover of between £50,000 and £10million and can be used by newly established companies.

    It can also be used for sole traders and partnerships selling goods or services to other businesses on credit terms.

  1. 3 Practicalities of Factoring
  2. In simple terms a factoring facility will operate as follows:-
    1. A review of the company’s systems basic accounting information and paper trail is undertaken before a formal offer is considered. This process is relatively straightforward and can be completed in most cases within one day.
    2. A formal offer is then made.
    3. On acceptance by the company the factor will provide the company with the relevant procedures manuals, software and stationery in order to operate the facility. Many factors provide an on-line facility.
    4. The company provides the factor with details of all outstanding ledger balances together with customer contact details.
    5. The factor advances the company available funds based on an agreed % of the approved ledger.
    6. These funds can be drawn in full or in part at the company’s discretion.
    7. All future invoices sent to customers will show that the debt has been assigned to the factoring company and payment is due to the factor not the company
    8. Copies of all invoices and credit notes raised are sent on summary schedules to the factors.
    9. Debts are chased by the factor by telephone and in writing.
    10. Monthly statements are sent by the factor to the company detailing amounts recovered, the ledger balance, availability and any charges.
  3. The factoring facility will be tailored to a company’s specific requirements but there a number of restrictions common to most facilities. Provided that both parties are aware of these restrictions often the position can be resolved. In summary these include:-
    1. High Involvement
      1. The factoring facility will provide that funding will not be available for accounts which represent more than a set % of the total ledger. This % will vary from case to case but can be negotiated. The key to ensuring that this does not cause a problem is to discuss the matter in advance with the factor and provided it is a short-term position then funding will be made available.
    2. Contra Agreements
      1. In some instances a company may both buy and sell services/goods to another business. In this case the factor will be unwilling to provide finance in respect of sales invoices raised as they will be subject to set-off.
    3. Credit Limits
      1. Before dealing with a new customer contact the factoring company to ensure that the customer has an adequate credit rating. This is not only good commercial sense but also highlights the level of funding which will be available should the sale proceed.
    4. Disapprovals
      1. There are two types of facility normally available. Once a debt exceeds a certain age (normally 90 days) the debt will be disapproved which means that the funding will be withdrawn hence reducing the level of available funds.
      2. As stated above any invoices which exceed the credit limit set by the factor will not be funded to the extent that they exceed that limit.
      3. Any invoices in dispute will also be disapproved.
      4. Amounts in excess of the high involvement limit will not be funded to the extent that they exceed the limit.
    1. 4 Types of Facility
    2. There are two types of facility normally available.
      1. Recourse Factoring
      2. The facility is disclosed to the company’s customers by way of a notice appended to all sales invoices. The factoring company is responsible for monitoring the ledger and pursuing the debts. If the customer fails to pay within a set period of time then the factor requires any monies advanced against the debt to be repaid by the company. In practical terms this involves the debt being disapproved.
      3. Non-recourse factoring
      4. This operates in the same manner but the company is protected against bad debts and old items are not disapproved as described above. The factor will charge a premium for this facility which usually equates to a fee of between 0.2% and 0.3% of annual turnover.
    1. 5 Factoring Costs
      1. Discount Charge
      2. This is charged monthly at 2% to 3% above the Bank Base Rate on the money advanced against the value of the sales ledger on a daily basis.
      3. Administration Charge
      4. This is levied at rates between 0.5% and 1.5% on the invoice value outstanding. The charge is made to cover the costs of processing invoices and collecting debts by the factoring company.
      5. Other Charges
      6. Additional charges include charges for telegraphic transfers and documentation fees.
    1. 6 Summary
    2. Many companies suffer from a series of “spikes” in their cashflow.

      Working capital problems cause operational crises and stifle the ability to plan for the future.

      Solving short-term financing issues take up too much valuable senior management time which should be concentrated on running and/or expanding the company’s operations.

      Winning large contracts can often cause more problems than they solve in that the difficulty is often finding the additional finance required to fund the work. Obtaining an overdraft is usually a lengthy process and is inflexible in its nature. It is particularly difficult for companies without a financial track record or the security available to negotiate a facility with the bank.

      Without factoring companies are reliant on the timing of customer payments which in turn affects their ability to pay suppliers. This then affects future supplies and so the process continues to deteriorate.

      Factoring resolves many of these issues as monies are advanced once the order has been completed. The amount that can be borrowed is commensurate with the sales and hence removes the need to re-negotiate overdraft limits or incur additional arrangement fees.

      Improved cashflow allows companies to tender for new business and start work on new orders without delay. It also means that suppliers are paid promptly thus improving supplier relationships and allowing for the possible negotiation of early settlement discounts which further improves profitability and cashflow.

      The sales ledger is often a company’s biggest asset but is the one asset most often overlooked in terms of finance generation.

    1. 7 Our Services
    2. If you require assistance in obtaining a factoring facility or are dissatisfied with your existing factors or simply need advice on factoring please contact us now.

      We have a large portfolio of financial institutions from which to draw the appropriate package for each individual client.

      Our well-established working relationships with these finance houses enables us to source funds in even the most difficult of scenarios.

      Because we are independent we will act on our clients’ behalf to obtain the best rates possible.