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Business assets (the total value of your company and its assets) forms part of the means-testing so if you’ve got cash available in your company and the physical assets of the company total more than £16,000 you’ll not be eligible for JSA. Disposing of capital in your limited company by drawing dividends will be taken into account as if you still have access to the money (i.e. haven’t spent it), then this is effectively transferring company capital to personal capital.