In the latest Insolvency Digest, creditors of 37 furnishing businesses entering liquidation or administration are expected to suffer a combined shortfall of £17.4m.

Christopher Wood and Steven Hodgson, of Clough Corporate Solutions Limited, were appointed Joint Administrators of wholesaler ATN Marketing Limited, trading as Stone the Crows, on 27 March 2025. As for creditors, Lloyds Bank Commercial Finance held a fixed floating charge to the sum of £88,000, which is expected to repaid in full, while preferential creditor employee claims totalled £6,300 and the HMRC is owed around £644,000. It is unclear if a distribution will be achieved on the latter two claims. Unsecured creditors are owed £2.5m, including a further £250,000 owed to staff, £376,000 in loans and £1.8m to the trade. It is expected that creditors will suffer a shortfall of £2.8m.

Deborah Cockerton, of DCA Business Recovery, was appointed as liquidator of furniture importer Focus Leaf Limited, trading as Lawton Imports, on 28 March 2025. Preferential creditor, employee claims are owed £3,000, while the HMRC is owed £3,800. Unsecured creditors are owed £120,000, including £56,000 owed to employees. It is expected that creditors will suffer a shortfall of £118,000.

Joph Young and Conrad Beighton, both of Leonard Curtis, were appointed as joint administrators of carpet manufacturer Adam Carpets Limited on 20 March 2025. Secured creditor Praetura Commercial Finance is owed almost £1m and is likely to be repaid from the sale of company land and properties, which are valued at around £2.2m. Preferential creditor employee claims totalled £37,000 and the HMRC is owed £168,000, with both expected to be repaid in full too. Unsecured creditors are owed £5.1m, with £3.7m associated to a pension deficit and £666,000 owed to employees. Trade creditors are owed a combined sum of £767,000. It is expected that creditors will suffer a shortfall of £3.4m.

Matthew Hardy, of Poppleton & Appleby, was appointed as liquidator of retailer Thomas Kitchens & Bedrooms Limited on 3 April 2025. Preferential creditor, the HMRC is owed £16,000. Unsecured creditors are owed £63,000, including £38,000 owed to HSBC Bank. It is expected that creditors will suffer a shortfall of £64,000.

Natalie Hughes, of Simply Corporate Limited, was appointed as liquidator of kitchen furniture firm EKC Romsey Limited, trading as The English Kitchen & Interiors Company, on 2 April 2025. Preferential creditor, the HMRC is owed £2,600, while unsecured creditors are owed £190,000, including £64,000 owed to employees. It is expected that creditors will suffer a shortfall of £192,000.

Alan Fallows and Allan Cadman, of Xeinadin Corporate Recovery Limited, were appointed as joint liquidators of soft furnishings manufacturer Highgate Beds Limited on 8 April 2025. Preferential creditor, employee claims are owed £21,000, while the HMRC is owed £1m. Unsecured creditors are owed £677,000, including £321,000 owed to employees. It is expected that creditors will suffer a shortfall of £1.7m.

Helen Whitehouse and Simon Barriball, mcalisterco.co.uk, were appointed as liquidators of kitchen furniture manufacturer Mark Stone Kitchens Ltd on 10 April 2025. Preferential creditor, employee claims are owed £4,000, while the HMRC is owed £11,000. Unsecured creditors are owed £112,000, including £33,000 owed to banks. It is expected that creditors will suffer a shortfall of £127,000.

Gareth Hunt and Alex Kachani, both of Royce Peeling Green Limited, were appointed as joint liquidators of furnishing wholesaler Manchester Homewares Ltd on 10 April 2025. Preferential creditor, the HMRC is owed £773,000. Unsecured creditors are owed £5,000. It is expected that creditors will suffer a shortfall of £766,000.

Paul Hargreaves, of Nexus Corporate Solutions Limited, was appointed as liquidator of carpet retailer The Floor Trader Limited on 9 April 2025. Preferential creditor, the HMRC is owed £19,000. Unsecured creditors are owed £164,000, including £28,000 owed to banks. It is expected that creditors will suffer a shortfall of £178,000.

Alexander Kinninmonth and James Prior, both of FRP Advisory Trading Limited, were appointed as joint liquidators of carpet retailer Sussex Carpet Brokers Limited on 10 April 2025. Preferential creditor, the HMRC is owed £12,000. Unsecured creditors are owed £60,000, including £21,000 owed to banks. It is expected that creditors will suffer a shortfall of £72,000.

Gerald Irwin, of Irwin Insolvency, was appointed as liquidator of furniture retailer Factory Seconds Longton Ltd on 16 April 2025. Unsecured creditors are owed £54,000 and are expected to suffer a shortfall of £52,000.

Steve Kenny and Steven Brown, both of KBL Advisory Ltd, were appointed as joint liquidators of freight company Mike Green Furniture Transport Limited on 17 April 2025. Preferential creditor, the HMRC is owed £4,500. Unsecured creditors are owed £49,000, including £39,000 owed to banks. It is expected that creditors will suffer a shortfall of £45,000.

Charlotte Jobling and Michael Goldstein, both of RG Insolvency, were appointed as joint liquidators of furniture retailer Lavish Home Interiors Ltd on 15 April 2025. Unsecured creditors are owed £73,000, including £37,000 owed to its directors. It is expected that creditors will suffer a shortfall of £71,000.

Greg Whitehead, of Northpoint, was appointed as liquidator of kitchen furniture business Greatlook Design Studio Limited on 17 April 2025. Preferential creditor, employee claims are owed £9,700, while the HMRC is owed £25,000. Unsecured creditors are owed £243,000, including £50,000 owed to consumers. It is expected that creditors will suffer a shortfall of £252,000.

David Kirk and Daniel Jeeves, both of Kirks, were appointed as joint liquidators of soft furnishings manufacturer Nikita Fashion Limited on 17 April 2025. Preferential creditor, employee claims are owed £3,700, while the HMRC is owed £18,000. Unsecured creditors are owed £93,000, including £50,000 owed to employees. It is expected that creditors will suffer a shortfall of £110,000.

Richard Warwick and Rachel Hotham, of Milsted Langdon LLP, were appointed as joint liquidators of furniture business Mark Harris Upholstery Limited, trading as The Foam Shop, on 22 April 2025. Preferential creditor, employee claims are owed £1,100, while the HMRC is owed £69,000. Unsecured creditors are owed £214,000, including £15,000 owed to consumers. It is expected that creditors will suffer a shortfall of £227,000.

Paul George and Kate Cutler, both of Business Helpline Group Limited, were appointed as joint liquidators of kitchen furniture firm Simon Edwards Ltd on 17 April 2025. Unsecured creditors are owed £33,000 and are expected to suffer a shortfall of the entire amount.

Adrian Dante and Emma Mifsud, of Opus Restructuring LLP, were appointed as joint liquidators of furniture business Yask Furniture Factory Limited on 11 April 2025. Preferential creditor, the HMRC is owed £14,000. Unsecured creditors are owed £58,000. It is expected that creditors will suffer a shortfall of £73,000.

Alan Fallows and Allan Cadman, of Xeinadin Corporate Recovery Limited, were appointed as joint liquidators of furniture retailer Chadwickonline Limited on 15 April 2025. Unsecured creditors are owed £145,000, including a £30,000 loan owed to Barclays Bank. It is expected that creditors will suffer a shortfall of the entire amount.

Christopher Wood and Steven George Hodgson, both of Clough Corporate Solutions Limited, were appointed as joint liquidators of furniture business Symphony Retail Ltd, trading as Old Boot Sofas, on 24 April 2025. Preferential creditor, employee claims are owed £12,000, while the HMRC is owed £306,000. Unsecured creditors are owed £302,000, including £132,000 owed to employees. It is expected that creditors will suffer a shortfall of £612,000.

Dominik Thiel-Czerwinke and Wayne MacPherson, both of Begbies Traynor (Central) LLP, were appointed as joint liquidators of furniture manufacturer V&D Bespoke Ltd on 24 April 2025. Preferential creditor, the HMRC is owed £1,400, while unsecured creditors are owed £64,000, including a further £32,000 owed to the HMRC. It is expected that creditors will suffer a shortfall of £59,000.

Joanne Rolls and Mark Siddall, of Opus Restructuring LLP, were appointed as joint liquidators of furniture manufacturer Wildcreative Limited on 24 April 2025. Preferential creditor, employee claims are owed £19,800, while the HMRC is owed £142,000 and HSBC Bank is owed £205,000. Unsecured creditors are owed £409,000, including £194,000 owed to its landlord. It is expected that creditors will suffer a shortfall of £763,000.

Mike Dillon and Andrew Knowles, both of Leonard Curtis, were appointed as joint administrators of pet furniture and beds retailer The Original (KLM) Ltd, trading as HIK9 on 18 March 2025. Unsecured creditors are owed £305,000, including £60,000 owed to the HMRC. It is expected that creditors will suffer a shortfall of the entire amount.

Andrew Rosler, of Ideal Corporate Solutions Limited, was appointed as liquidator of carpet retailer Hyltons Carpets Ltd on 30 April 2025. Preferential creditor, the HMRC is owed £22,000. Unsecured creditors are owed £71,000, including £33,000 owed to employees. It is expected that creditors will suffer a shortfall of £93,000.

Gerald Irwin, of Irwin Insolvency, was appointed as liquidator of furniture retailer Neptune Design Centre Bournemouth Limited and Neptune Design Centre Winchester Limited on 1 May 2025. Preferential creditor, the HMRC is owed £90,000 for the latter company, while HSBC is owed £13,000 from the Bournemouth business. Combined unsecured creditor claims are owed £1.1m, largely owed to directors or as a connected company loan. It is expected that creditors will suffer a combined shortfall of £1.2m.

Rikki Burton, of Anderson Brookes Insolvency Practitioners Limited, was appointed as liquidator of retailer Shutters of London Limited on 21 April 2025. Preferential creditor, the HMRC is owed £95,000. Unsecured creditors are owed £329,000, including £169,000 owed to consumers. It is expected that creditors will suffer a shortfall of £420,000.

Nick Brierley, of CG & Co, was appointed as liquidator of carpet retailer Stones Carpets Ltd on 6 May 2025. Preferential creditor, the HMRC is owed £16,800, while unsecured creditors are owed £78,000. It is expected that creditors will suffer a shortfall of £94,000.

Andrew Ryder, of JT Maxwell Limited, was appointed as liquidator of furniture retailer Wet Nose Limited on 7 May 2025. Preferential creditor, employee claims are owed £4,000, while the HMRC is owed £115,000. Unsecured creditors are owed £206,000, including £34,000 owed to employees. It is expected that creditors will suffer a shortfall of £318,000.

Asher Miller and Stephen Katz, both of Begbies Traynor (London) LLP, were appointed as joint liquidators of kitchen furniture business Union Bespoke Ltd on 7 May 2025. Preferential creditor, employee claims are owed £7,800, while the HMRC is owed £53,000. Unsecured creditors are owed £150,000, including £30,000 owed to employees. It is expected that creditors will suffer a shortfall of £200,000.

Daniel Taylor, of Fortis Insolvency Limited, was appointed as liquidator of bespoke furniture maker Kingston Cabinets Ltd on 8 May 2025. Preferential creditor, employee claims are owed £5,000, while the HMRC is owed £28,000. Unsecured creditors are owed £239,000, including £30,000 owed to consumers. It is expected that creditors will suffer a shortfall of £575,000.

Nicola Layland and Carl Faulds, both of Leonard Curtis, were appointed as joint liquidators of kitchen furniture and interiors business L’una Design Limited, trading as L’una Design Kitchens by L’una, on 29 April 2025. Preferential creditor, employee claims are owed £10,000, while the HMRC is owed £54,000. Unsecured creditors are owed £632,000, including £34,000 owed to consumers and £104,000 to American Express. It is expected that creditors will suffer a shortfall of £641,000.

Andrew Ryder, of JT Maxwell Limited, was appointed as liquidator of furniture retailer Oceans Kitchens and Bathrooms Ltd on 12 May 2025. Preferential creditor, employee claims are owed £1,600, while the HMRC is owed £74,000. Unsecured creditors are owed £1m, including £280,000 owed to banks and £152,000 as an intercompany loan. It is expected that creditors will suffer a shortfall of £1.1m.

Ian Royle and David Broadbent, both of Begbies Traynor (Central) LLP, were appointed as joint liquidators of furniture manufacturer Project ABM Limited on 8 May 2025. Preferential creditor, the HMRC is owed £8,000. Unsecured creditors are owed £22,000, including £19,000 owed to Barclays Bank. It is expected that creditors will suffer a shortfall of £30,000.

Nick Brierley and Edward Avery-Gee, of CG & Co, were appointed as joint liquidators of furniture manufacturer Northwest Contract Upholstery Ltd, trading asNixon & Sons, on 14 May 2025. Preferential creditor, the HMRC is owed £33,000. Unsecured creditors are owed £91,000, including a further £33,000 owed to the taxman. It is expected that creditors will suffer a shortfall of £124,000.

Alan Simon, of Expedium Limited, was appointed as liquidator of furniture retailer Urban Living Interiors Limited on 13 May 2025. Preferential creditor, employee claims are owed £4,600, while the HMRC is owed £7,300. Unsecured creditors are owed £341,000, including £84,000 owed to consumers. It is expected that creditors will suffer a shortfall of £343,000.

Andrew Kelsall and Lee Green, both of Larking Gowen LLP, were appointed as joint liquidators of kitchen furniture maker Baker & Burrage Bespoke Kitchen’s Ltd on 12 May 2025. Preferential creditor, employee claims are owed £7,000, while the HMRC is owed £31,000. Unsecured creditors are owed £147,000, including £36,000 owed to consumers. It is expected that creditors will suffer a shortfall of £177,000.