i took over a small cleaning company but it was contracted and in writing with a house builder - also signed off by contracts manager that the contract would not be taken away unless the quality of work decreased.
to buy a round of this value with no written contracts is crazy. its pure luck if you even keep 90% of them. good luck - id be retiring in spain if i sold work for £100,000
It's alot of money but I'm afraid its the other way around it will be likely that you would keep 90% of them especially if customers when asked where is the regular guy new window cleaner says he is in the office today I'm his new proud staff member
The only problem is yes there are no contracts and you are buying good will so although its likely everything would go smoothly there is always that risk that it does go horribly wrong and £100k is half the cost of a 3 bedroom house in most the country which would be a secure investment
I feel if the op really wanted to sell it he should simply sell in chunks for example £500 in a certain area for 16 cleans (bit expensive) but £8,000 would be in some people's price range and people may actually bite
Also if he did get £100k transfered into his account for the sale of his rounds that would be pre-tax profit hopefully it would be called capital gains tax which isn't so bad
It's income basied on those earnings £10,500 allowence then around 20 something %
So around £80k left then again I'm no accountant they will know the deal and the sale of the rounds might just go on to your personal income which is taxed in brackets so retiring to Spain with at best £80k I don't think would take you very far before you need to work again , best thing to do is buy 2 cheap rental property's with large deposits on both and that will help the Spanish retiring dream so that said most people with this sort of money will probabally prefer to infact do just that rather then risk a life changing amount of money on rounds the property market is what they would likely do but hey 73k a year injection or say 12k a year from the property's you know what they say "he who dares"
Its risky but also calculated expirinced large window cleaning firms would consider it Horses for courses