In the latest Insolvency Digest, creditors of 56 furnishing businesses entering liquidation or administration are expected to suffer a combined shortfall of £45.7m.

Rikki Burton, of Anderson Brookes Insolvency Practitioners Limited, was appointed as liquidator of furniture retailer Bradka Ltd, trading as Dream Doors, on 30 September 2024. Preferential creditor, the HMRC, is owed £5,000, while unsecured creditors are owed £125,000. These include a further £20,000 owed to the HMRC and £64,500 owed to banks. It is expected that creditors will suffer a shortfall of £126,000.

Rikki Burton, of Anderson Brookes Insolvency Practitioners Limited, was appointed as liquidator of carpet retailer Flooring by Interiors Limited on 9 October 2024. Preferential creditor, the HMRC, is owed £50,000, while unsecured creditors are owed £30,000. It is expected that creditors will suffer a shortfall of £76,000.

Luke Venner and Malcolm Rhodes, both of Bishop Fleming LLP, were appointed as joint liquidators of furniture manufacturer Penwith Ltd on 8 October 2024. Preferential creditor, employee claims, are owed £4,800, while the HMRC is owed £9,000. Unsecured creditors are owed £124,000, including a further £31,000 owed to staff and £66,000 owed to Funding Circle. It is expected that creditors will suffer a shortfall of £126,000.

Rikki Burton, of Anderson Brookes Insolvency Practitioners Limited, was appointed as liquidator of carpet retailer Wembley Rugs Limited on 18 October 2024. Preferential creditor, the HMRC, is owed £30,000, while unsecured creditors are owed £36,000. It is expected that creditors will suffer a shortfall of £62,000.

Kevin Mapstone and Yiannis Koumettou, of Begbies Traynor, were appointed as joint liquidators of furniture wholesaler Kettle Home Ltd on 9 October 2024. Preferential creditor, the HMRC, is owed £750,000, while employee claims at this stage are uncertain. As for unsecured creditors, claims totalled £4.8m, including £1.4m to Cynergy Business Finance Limited, £1.7m owed to JPK Trading Ltd and £1.6m owed to Kettle Interiors Asia Co. Ltd. It is expected that creditors will suffer a total shortfall of around £5.2m.

Lee Green and Andrew Kelsall, both of Larking Gowen LLP, were appointed as joint liquidators of furniture retailer Earsham Home Furnishings Ltd on 17 October 2024. Preferential creditor, employee claims, are owed £1,100, while the HMRC is owed £2,100. Unsecured creditors are owed £100,000, including a further £8,600 owed to staff and £21,000 owed to directors. It is expected that creditors will suffer a shortfall of £98,000.

Adam Seres, Peter David Dickens and Zelf Hussain, of PricewaterhouseCoopers LLP, were appointed as joint administrators of carpet retailer The Floor Room Limited on 9 August 2024. Preferential creditor, employee claims, are owed £96,000, while the HMRC is owed £277,000. Unsecured creditors are owed £13.5m. It is expected that creditors will suffer a shortfall of £13.1m.

Alan Coleman and Marco Piacquadio, of FTS Recovery Limited, were appointed as joint liquidators of carpet retailer The Carpet Room Limited on 25 September 2024. Preferential creditor, the HMRC is owed £28,300. Unsecured creditors are owed £32,000, including £15,000 owed to directors. It is expected that creditors will suffer a shortfall of £60,000.

Paul Hargreaves, of Nexus Corporate Solutions Limited, was appointed as liquidator of furniture retailer Furniture Monkey Limited on 17 October 2024. Unsecured creditors are owed £244,000, including £24,000 owed to banks and £200,000 owed to directors. It is expected that creditors will suffer a shortfall of £240,000.

Alan J Clark, of Carter Clark, was appointed as liquidator of furniture retailer Refined Home Trading Ltd on 15 October 2024. Unsecured creditors are owed £145,000, including £100,000 owed to directors. It is expected that creditors will suffer a shortfall of £143,000.

David Willis and Martyn Pullin, both of FRP Advisory Trading Limited, were appointed as joint liquidators of furniture manufacturer Larock Limited on 15 October 2024. Unsecured creditors are owed £56,000, including £48,000 owed to banks. It is expected that creditors will suffer a shortfall of the entire amount.

Brendan P. Hogan, of Cromwell & Co Insolvency Practitioners, was appointed as liquidator of furniture importer Aspire Concepts Ltd on 16 October 2024. Unsecured creditors are owed £28,000, including £12,700 owed to banks. It is expected that creditors will suffer a shortfall of £26,000.

Phil Clark and Dave Clark, of Clark Business Recovery Limited, were appointed as joint liquidators of home furnishings retailer Gold Star Contracts (Leeds) Limited, trading as Floors & Snores, on 14 October 2024. Preferential creditor, the HMRC is owed £6,200. Unsecured creditors are owed £101,000, including £40,000 owed to banks. It is expected that creditors will suffer a shortfall of £102,000.

Andrew Whelan, of WSM Marks Bloom LLP, was appointed as liquidator of furniture business Wholesale Lighting and Electrical Limited on 3 October 2024. Preferential creditor, the HMRC is owed £4,100. Unsecured creditors are owed £153,000, including £31,000 owed to banks and £77,000 owed to directors. It is expected that creditors will suffer a shortfall of £153,000.

David Acland and Lila Thomas, both of FRP Advisory Trading Limited, were appointed as joint liquidators of kitchen and bedroom furniture manufacturer Kevin Roper Furniture Limited on 14 October 2024. Preferential creditor, employee claims, are owed £5,600, while the HMRC is owed £89,100. Unsecured creditors are owed £156,000, including a further £62,000 owed to staff and £29,000 owed to banks. It is expected that creditors will suffer a shortfall of £233,000.

Richard Hunt, of SFP Restructuring Limited, was appointed as liquidator of furniture repair business The Sofa Repair Man Ltd on 16 October 2024. Unsecured creditors are owed £25,000, including a £24,300 owed to banks. It is expected that creditors will suffer a shortfall of the entire amount.

Rachel Fowler, of Rachel Fowler Advisory Ltd, was appointed as liquidator of soft furnishings manufacturer BPR Contracts Ltd on 11 June 2024. Preferential creditor, the HMRC is owed £401,000, while unsecured creditors are owed £341,000. It is expected that creditors will suffer a shortfall of £697,000.

Darren Wilson, of DKF Insolvency Limited, was appointed as liquidator of furniture maker S.E London Ltd, trading as Sé, on 3 October 2024. Preferential creditor, the HMRC is owed £203,000. Unsecured creditors are owed £2m, including £973,000 owed to connected companies. It is expected that creditors will suffer a shortfall of £3.6m.

Ashok Bhardwaj, of Bhardwaj Limited, was appointed as liquidator of kitchen furniture business New Line Design Ltd on 30 September 2024. Preferential creditor, while the HMRC is owed £270,000. Unsecured creditors are owed £118,000. It is expected that creditors will suffer a shortfall of £389,000.

Simon Weir, of DSi Business Recovery, was appointed as liquidator of furniture component importer & manufacturer Optimum Importers Ltd on 1 October 2024. Unsecured creditors are owed £133,000, including £30,000 owed to banks and £20,000 owed to the HMRC. It is expected that creditors will suffer a shortfall of £134,000.

Lloyd Biscoe, of Birchwood Bond, was appointed as liquidator of garden furniture wholesaler Glencrest Seatex Limited on 26 September 2024. Preferential creditor, employee claims, are owed £7,600, while the HMRC is owed £168,000. Unsecured creditors are owed £941,000, including £287,000 owed to directors. It is expected that creditors will suffer a shortfall of £1.5m.

Gary Rupping and Andrew McTear, both of McTear Williams & Wood, were appointed as joint liquidators of kitchen furniture retailer RG Cole Kitchens Limited on 1 October 2024. Preferential creditor, employee claims, are owed £10,200, while the HMRC is owed £19,100. Unsecured creditors are owed £357,000, including a further £158,000 owed to staff. It is expected that creditors will suffer a shortfall of £163,000.

Martin Maloney and Chris Knott, both of Leonard Curtis, were appointed as joint liquidators of bed retailer The Victoria Bed Company (Cheshire) Limited on 23 September 2024. Preferential creditor, the HMRC is owed over £10,000. Unsecured creditors are owed £93,000, including £27,000 owed to consumers. It is expected that creditors will suffer a shortfall of £100,000.

Lisa Lappin, of Baker Tilly Mooney Moore, was appointed as liquidator of carpet and tile retailer ADL Tile & Stone Limited on 25 September 2024. Preferential creditor, employee claims, are owed £1,500, while the HMRC is owed £124,000. Unsecured creditors are owed £572,000, including a further £126,700 owed to staff and £52,000 owed to the HMRC. It is expected that creditors will suffer a shortfall of £674,000.

Tracy Taylor, of Abbey Taylor Limited, was appointed as liquidator of furniture retailer Glentworth Technical Advisers Limited on 24 September 2024. Preferential creditor, employee claims, are owed £3,500, while the HMRC is owed £1,300. Unsecured creditors are owed £18,000, including a further £7,400 owed to staff. It is expected that creditors will suffer a shortfall of £23,000.

Neil Vinnicombe and Paul Wood, of Begbies Traynor (Central) LLP, were appointed as joint liquidators of manufacturer of soft furnishings firm Scotts Sofas and Curtains Ltd on 24 September 2024. Preferential creditor, employee claims, are owed £7,500, while the HMRC is owed £20,100. Unsecured creditors are owed £171,000, including a further £72,500 owed to staff. It is expected that creditors will suffer a shortfall of £194,000.

Nimish Patel and Hasib Howlader, of Hudson Weir, were appointed as joint liquidators of bespoke furniture manufacturer Vinciprestige Interiors Ltd on 20 September 2024. Unsecured creditors are owed £103,000, including £50,000 owed to directors. It is expected that creditors will suffer a shortfall of the entire amount.

Steve Elliott, of Monahans, was appointed as liquidator of carpet business Classic Carpets (Border Counties) Limited, trading as Wyvern Carpets, on 20 September 2024. Preferential creditor, the HMRC is owed £150,000, while unsecured creditors are owed £28,000. It is expected that creditors will suffer a shortfall of £177,000.

Matthew Douglas Hardy of Poppleton & Appleby, was appointed as liquidator of carpet retailer Topham Flooring Limited on 17 September 2024. Preferential creditor, employee claims, are owed £3,300, while the HMRC is owed £9,000. Unsecured creditors are owed £107,000, including a further £22,600 owed to staff. It is expected that creditors will suffer a shortfall of £120,000.

Colin Wilson and Ian McCulloch, both of Opus Restructuring LLP, were appointed as joint administrators of flooring wholesaler Selby Contract Flooring Limited on 16 July 2024. Preferential creditor, employee claims, are owed £3,600, while the HMRC is owed £104,100. Unsecured creditors are owed £1.6m, including a £482,000 owed to the trade. It is expected that creditors will suffer a shortfall of £1.3m.

Sarah O’Toole and Jane Steer of PwC were appointed as joint administrators of Plumbs Limited on 15 October 2024. Preferential creditor, the HMRC, is owed £1.4m and is expected to receive some distribution, while unsecured creditors are owed £4.1m. It is expected that creditors will suffer a shortfall of £5m.

Steve Henson and Adam Buck, of Castle Hill Insolvency Limited, were appointed as joint liquidators of fitted furniture business Commonfield Services Limited on 18 October 2024. Preferential creditor, employee claims, are owed £47,500, while the HMRC is owed £570,000. Unsecured creditors are owed £1.1m, including a £627,000 owed to the trade. It is expected that creditors will suffer a shortfall of £2.4m.

Andrew Ryder, of JT Maxwell Limited, was appointed as liquidator of furniture retailer K Interiors Limited on 29 October 2024. Preferential creditor, the HMRC, is owed £9,600 and is expected to receive some distribution, while unsecured creditors are owed £350,000 including £65,000 owed to banks. It is expected that creditors will suffer a shortfall of £357,000.

David Meany and Gary Thompson, both of Quantuma Advisory Limited, were appointed as joint liquidators of wholesale business Heath Flooring Supplies Limited on 29 October 2024. Unsecured creditors are owed £246,000, including £93,000 owed to banks and £20,000 owed to staff. It is expected that creditors will suffer a shortfall of £263,000.

Ian Goodhew, of Voscap Limited, was appointed as liquidator of furniture manufacturer D G Clifton & Son Limited on 24 October 2024. Preferential creditor, employee claims, are owed £3,500, while the HMRC is owed £38,000. Unsecured creditors are owed £105,000, including a further £11,000 owed to the HMRC and £15,000 to staff. It is expected that creditors will suffer a shortfall of £112,000.

Carolynn Best and Thomas Harris, both of Begbies Traynor (Central) LLP, were appointed as joint liquidators of furniture manufacturer ANK Manufacturing Ltd on 29 October 2024. Preferential creditor, employee claims, are owed £38,500, while the HMRC is owed £73,100. Unsecured creditors are owed £324,000, including a further £61,000 owed to staff. It is expected that creditors will suffer a shortfall of £382,000.

Lisa Alford and Chris Parkman, of Purnells, were appointed as joint liquidators of furniture retailer Belle Modelle Ltd on 30 October 2024. Preferential creditor, employee claims, are owed £2,200, while the HMRC is owed £44,000. Unsecured creditors are owed £345,000, including a further £9,500 owed to staff. It is expected that creditors will suffer a shortfall of £390,000.

Richard Hunt, of SFP Restructuring Limited, was appointed as liquidator of carpet retailer Raydel Carpets (Pinner) Limited on 24 October 2024. Preferential creditor, the HMRC is owed £2,800, while unsecured creditors are owed £83,000. It is expected that creditors will suffer a shortfall of £86,000.

Mark Ranson and Emma Mifsud, both of Opus Restructuring LLP, were appointed as joint administrators of Mammoth Sit and Sleep Ltd on 4 October 2024. As for creditors, preferential claims, including £1,608 from employees and £1,844 from the HMRC, are expected to be repaid in full from realised assets valuing £102,000. Unsecured creditors are owed over £1.2m, which includes £211,500 owed to Growth Funding Loan, £195,000 owed to NEL Funding Loan and £150,00 owed to CBILS Funding Loan, as well as £674,000 owed to the trade. It is expected that creditors will suffer a shortfall of £1.1m.

Andrew Ryder, of JT Maxwell Limited, was appointed as administrator of Dowsing & Reynolds Limited on 19 June 2024. As for creditors, Barclays Bank hold a charge worth £86,000 over the business and received the first instalment following the sale. Another fixed charge holder is Y&H Debt, owed £217,000. As for unsecured creditor claims, these totalled £1.1m. It is expected that creditors will suffer a shortfall of £1.3m.

Christopher Horner, of Robson Scott Associates Ltd T/A BusinessRescueExpert, was appointed as liquidator of kitchen furniture maker J’s Trade Kitchens and Bedrooms Ltd on 28 October 2024. Unsecured creditors are owed £10,000, including £7,000 owed to banks. It is expected that creditors will suffer a shortfall of £10,000.

Graeme Bain, of Johnston Carmichael LLP, was appointed as liquidator of furniture retailer No.42 Interiors Limited on 7 October 2024. Unsecured creditors are owed £143,000, while employees are owed over £10,000. It is expected that creditors will suffer a shortfall of £153,000.

Michael Howorth, of Aurora Equity and Development Limited, was appointed as liquidator of discount furniture business Warehouse Furniture Ltd on 24 October 2024. Unsecured creditors are owed £31,000, including £25,000 owed to banks. It is expected that creditors will suffer a shortfall of £31,000.

Simon Weir, of DSi Business Recovery, was appointed as liquidator of Furniture manufacturer Heritage Bespoke Limited on 30 October 2024. Preferential creditor, employee claims, are owed £5,000, while the HMRC is owed £94,000. Unsecured creditors are owed £83,000, including a further £35,000 owed to staff. It is expected that creditors will suffer a shortfall of £177,000.

Zain Iqbal was appointed as liquidator of furniture business VCA Furniture Ltd on 31 October 2024. Preferential creditor, the HMRC is owed £95,000. Unsecured creditors are owed £341,000, including a further £8,000 owed to the taxman. It is expected that creditors will suffer a shortfall of £437,000.

Kevin Brown, of ELS Advisory Limited, was appointed as liquidator of wholesaler Novalux LED Limited on 30 October 2024. Preferential creditor, the HMRC is owed £11,000. Unsecured creditors are owed over £500,000, including £255,000 owed to loans and overdrafts. It is expected that creditors will suffer a shortfall of £525,000.

Matthew Howard and Stuart Morton, of Price Bailey LLP, were appointed as joint liquidators of kitchen furniture manufacturer Adept Design and Construction Limited on 30 October 2024. Preferential creditor, employee claims, are owed £4,000. Unsecured creditors are owed £75,000, including a further £56,000 owed to staff. It is expected that creditors will suffer a shortfall of £64,000.

Emma Dowd and Fiona Grant, both of Wilson Field Limited, were appointed as joint liquidators of flooring business CSM Carpets & Flooring Ltd on 31 October 2024. Preferential creditor, the HMRC is owed £23,000. Unsecured creditors are owed just under £500,000, including £41,000 owed to staff and £42,000 owed to banks. It is expected that creditors will suffer a shortfall of £510,000.

Avner Radomsky and Michael Goldstein, both of RG Insolvency, were appointed as joint liquidators of carpet retailer Mowbray Carpets Limited on 6 November 2024. Unsecured creditors are owed £55,000, including a £43,000 owed to banks. It is expected that creditors will suffer a shortfall of £49,000.

Jessica Thomas and Philippa Smith, of Smith & Barnes Insolvency Practitioners Ltd, were appointed as joint liquidators of carpet retailer Formula Floors Ltd on 6 November 2024. Unsecured creditors are owed £23,000, including £20,000 owed to the HMRC. It is expected that creditors will suffer a shortfall of £24,000.

Alan Simon, of Expedium Limited, was appointed as liquidator of carpet retailer Selectmost Limited, trading as English and Oriental Carpets, on 7 November 2024. Preferential creditor, employee claims, are owed £11,000, while the HMRC is owed £39,000. Unsecured creditors are owed £484,000, including £256,500 owed to directors. It is expected that creditors will suffer a shortfall of £569,000.

Debi Harvey, of Harveys Insolvency & Turnaround Limited, was appointed as liquidator of commercial reupholstering business Waldron Office Furniture Limited on 12 November 2024. Preferential creditor, employee claims, are owed £9,000, while the HMRC is owed £13,000. Unsecured creditors are owed £146,000, including a further £56,000 owed to staff. It is expected that creditors will suffer a shortfall of £113,000.

Sam Shepherd, of LBK Insolvency Solutions Limited, was appointed as liquidator of kitchen furniture retailer A Kitchen For You Ltd on 4 November 2024. Preferential creditor, the HMRC is owed £4,000. Unsecured creditors are owed £17,000, including a loan of £2,000. It is expected that creditors will suffer a shortfall of £15,000.

Ian James Royle and David Adam Broadbent, both of Begbies Traynor (Central) LLP, were appointed as joint liquidators of furniture manufacturer Honeysuckle Barn Limited on 7 November 2024. Preferential creditor, employee claims, are owed £4,000. Unsecured creditors are owed £107,000, including a further £20,000 owed to staff and £20,000 owed to a connected party loan. It is expected that creditors will suffer a shortfall of £112,000.

Andrew Turpin and Matthew Douglas Hardy, of Poppleton & Appleby, were appointed as joint administrators of Martinhaswell Ltd, trading as Furniture by Martin, on 17 October 2024. Preferential creditor, the HMRC is owed £74,000 and unsecured creditors are owed a sum of £954,000. These included an inter company debt of £392,000, a sum of £102,000 owed to Funding Circle and a further £50,000 owed to the HMRC. It is expected that creditors will suffer a shortfall of £1.1m.

John Hedger, of Seneca IP Limited, was appointed as administrator of manufacturer and retailer of crafted furniture firm Delcor Ltd on 26 September 2024. Unsecured creditors are owed a collective sum of £1.5m, which includes £1.1m owed to the trade, £50,000 owed to banks and over £200,000 owed to the HMRC. It is expected that creditors will suffer a shortfall of the entire amount.