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Cash shells: the clock ticks

Article Date:  Aug 08 2005


Looking for a quick route to the stock market with a tidy sum of cash thrown in for good measure? Then why not take the cash shell route. There are 88 shells on AIM, with £77.1 million in cash between them - and most of this has to be spent in the next eight months.

Cash shells - companies with a share quote and money in the bank but no operating business - have become a significant feature on the AIM landscape. They come in all shapes and sizes and many are now under pressure to make reverse takeovers by 1 April 2006 following a change in the rules (see below).

Unique research by Business XL, in association with Pinsent Masons, shows there are currently 88 cash shell companies quoted on AIM, with a combined market capitalisation of £203.4 million - compared to their overall net assets of £77.3 million - and cash of £77.1 million.

A quick route to market
For an entrepreneur seeking to advance his or her projects and obtain backing and those of a mind to invest in them, using a cash shell can cut out some of the time, trouble and expense of setting up a company from scratch. They come with a ready-made bank of shareholders and, because they have a quoted company base, can make it easier to use paper (shares) for acquisitions and/or raise subsequent funds - depending on how well it seems to be progressing, how credible its plans are and, crucially, how bullish or otherwise the overall mood of the AIM market is.

Playing clean or dirty
Cash shells can be 'clean'; that is, purpose-built for an entrepreneur to pursue a project. Alternatively, they can be 'dirty'; companies whose previous business model did not work and so have virtually nothing left, except some hard-hit shareholders. In some cases, these disgruntled investors might be persuaded to dip into their pockets again to contribute to its hoped-for revival in a fresh guise.

They would thus stand a chance of recouping or even profiting from their original investment. That is because the usual route for a shell to become an operating business is through a 'reverse takeover'. This is where the shell uses its shares to buy an unquoted company that has an ongoing business and a boss who wants to drive it.

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