You do need two employees, although the definition of employees is not given. In the real world this is quite wide, and small companies are usually familiar with interpreting rules widely. You will need to declare these people during application as one will be the administrator and one the authoriser of the account. Not both of these have to travel. Once your company is up and running BA may well check that flights are being taken by more than one person. As far as I can see this is the only time they could check easily the OB company is not being used as a front for an individual. But the BA rules of who can earn are very wide and include consultants and contractors working on company business. So I would concentrate your efforts on ensuring more than one employee, consultant or contractor is travelling on the account.