7.48.—(1) The official receiver must deliver a report on the winding up and the state of the company’s affairs to the creditors and contributories at least once after the making of the winding-up order.
(2) The report must contain—
(a)identification details for the proceedings;
(b)contact details for the official receiver;
(c)a summary of the assets and liabilities of the company as known to the official receiver at the date of the report;
(d)such comments on the summary and the company’s affairs as the official receiver thinks fit; and
(e)any other information of relevance to the creditors or contributories.
(3) The official receiver may apply to the court to be relieved of any duty imposed by this rule or to be authorised to carry out the duty in another way.
(4) On such an application the court must have regard to the cost of carrying out the duty, to the amount of the assets available, and to the extent of the interest of creditors or contributories, or any particular class of them.
(5) If proceedings in a winding-up are stayed by order of the court any duty of the official receiver to deliver a report under this rule ceases.