Needham, D.Dransfield, R.AVCE, Business. Heinemann.2000 Bond, H.Kay, P.BusinessLaw. BlackstonePress.1995 Bell, G.Essay-BusinessOwnership. BlackpoolandFyldeCollege.2006 http://www.ukcorporator.co.uk/memorandum_articles_association.php http://www.bgateway.com/bg-home/bg-start-up/bg-launch-time/bg-register-a-limited-company.htm http://www.presentationhelper.co.uk/business/register_a_limited_company.htm http://www.businesslink.gov.uk/ http://www.hmrc.gov.uk/rates/nic.htm http://www.companieshouse.gov.uk/about/busRegArchive/RegIssue56.pdf http://www.opsi.gov.uk/ACTS/acts2000/00012--a.htm#1 http://www.ukincorp.co.uk/s-1J-business-start-up-for-beginners.html http://www.tax.uk.com/Valueaddedtax.html http://www.mycompanieshouse.gov.uk/about/gbhtml/gb02.shtml http://www.hmrc.gov.uk/guidance/cwg2.pdf http://www.checksure.biz/sole_trader   Consolidation is the act of merging many things into one. In business , it often refers to the mergers or acquisitions of many smaller companies into