How to read these records

Which companies

Three tests, all from the Companies House register: the company is in liquidation, administration, receivership or a voluntary arrangement; its last accounts were full, group or medium-sized accounts; and those accounts were made up to a date in 2019 or later.

The size test is not a headcount

Small companies may file reduced accounts. A company that filed full, group or medium-sized accounts is usually above the small-company thresholds — but not always, and a holding company with no staff can file full accounts.

Renamed companies

During an insolvency a company is often renamed (for example “… Realisations Limited”) so that the trading name can be sold. Records show the former name first when the current one is such a shell name; all previous names are searchable.

Registered office “care of”

A company in a procedure is often registered at the office of the insolvency firm. Where the address says “C/O …”, the record shows that firm. It is read from the address, not from the appointment notice.

What is not here

Names of practitioners, directors or any individual. Dissolved companies. Smaller companies. The reasons for the insolvency, the creditors and the amounts.