Who owns work created before a company exists?

Two founders have created designs and code personally. How should we think about ownership before incorporation?

Source and scope: My Business Path prepared and reviewed this general guidance as a practical starting point. It is not advice tailored to your circumstances. Check the linked official source before acting. GOV.UK: Intellectual property and your work

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List each asset, creator, contract and third-party component. Do not assume a future company owns earlier work; obtain legal advice and document any assignment or licence before investment or customer reliance.

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Who owns work created before a company exists? | My Business Path