PART 6CREDITORS’ VOLUNTARY WINDING UP

CHAPTER 2Statement of affairs and other information

Additional requirements as to statements of affairs6.4

1

A statement of affairs under section 95(1A) or 99(1) must also contain—

a

a list of the company’s shareholders, with the following details about each shareholder—

i

name and postal address,

ii

the type of shares held,

iii

the nominal amount of the shares held,

iv

the number of shares held,

v

the amount per share called up, and

vi

the total amount called up;

b

the total amount of shares called up held by all shareholders;

c

a summary of the assets of the company, setting out the book value and estimated realisable value of—

i

any assets subject to a fixed charge,

ii

any assets subject to a floating charge,

iii

any uncharged assets, and

iv

the total value of all the assets available for preferential creditors;

d

a summary of the liabilities of the company, setting out—

i

the amount of preferential debts,

ii

an estimate of the deficiency with respect to preferential debts or the surplus available after paying the preferential debts,

iii

an estimate of the prescribed part, if applicable,

iv

an estimate of the total assets available to pay debts secured by floating charges,

v

the amount of debts secured by floating charges,

vi

an estimate of the deficiency with respect to debts secured by floating charges or the surplus available after paying the debts secured by fixed or floating charges,

vii

the amount of unsecured debts (excluding preferential debts),

viii

an estimate of the deficiency with respect to unsecured debts or the surplus available after paying unsecured debts,

ix

any issued and called-up capital, and

x

an estimate of the deficiency with respect to, or surplus available to, members of the company;

e

a list of the company’s creditors with the further particulars required by paragraph (2) indicating—

i

any creditors under hire-purchase, chattel leasing or conditional sale agreements,

ii

any creditors who are consumers claiming amounts paid in advance of the supply of goods or services, and

iii

any creditors claiming retention of title over property in the company’s possession.

2

The further particulars required by this paragraph relating to each creditor are as follows—

i

the name and postal address,

ii

amount of the debt owed to the creditor, (as required by section 95(4) or 99(2)),

iii

details of any security held by the creditor,

iv

the date the security was given, and

v

the value of any such security.

3

Paragraph (4) applies where the particulars required by paragraph (2) relate to creditors who are either—

a

employees or former employees of the company; or

b

consumers claiming amounts paid in advance for the supply of goods or services.

4

Where this paragraph applies—

a

the statement of affairs must state separately for each of paragraphs (3)(a) and (b) the number of such creditors and the total of the debts owed to them; and

b

the particulars required by paragraph (2) must be set out in separate schedules to the statement of affairs for each of paragraphs (3)(a) and (b).