In the latest Insolvency Digest, creditors of 43 furnishing businesses entering liquidation or administration are expected to suffer a combined shortfall of £21.3m.

Nicholas Cusack and Paul Bailey, both of Bailey Ahmad Ltd T/A BABR, were appointed as joint liquidators of furniture business Nolte Mobel Limited on 2 May 2025. Preferential employee creditor claims totalled £12,000, while the HMRC is owed £60,000. Unsecured creditors are owed £827,000 with around £760,000 owed to the German company. Further claims of £25,000 are owed to staff and £95,000 owed to the trade. It is expected that creditors will suffer a shortfall of £1.3m.

Natalie Hughes, of Simply Corporate Limited, was appointed as liquidator of furniture retailer The Pug and the Pussycat (Aldeburgh) Ltd on 10 June 2025. Preferential creditor, the HMRC is owed is £39,000, while unsecured creditors are owed £24,000. It is expected that creditors will suffer a shortfall of £63,000.

Christopher Horner, of Robson Scott Associates Ltd t/a BusinessRescueExpert, was appointed as liquidator of furniture manufacturer Maple & Twine Limited on 18 June 2025. Preferential creditor, the HMRC is owed is £60,000, while unsecured creditors are owed £16,000. It is expected that creditors will suffer a shortfall of £77,000.

Michael Fortune and Carl Faulds, both of Leonard Curtis, were appointed as joint liquidators of furnishing business Creative Curtains & Upholstery Ltd on 17 June 2025. Preferential creditor, the HMRC is owed is £6,600, while unsecured creditors are owed £148,000, with banks owed £127,000. It is expected that creditors will suffer a shortfall of £147,000.

Jamie Playford, of LEADING, was appointed as liquidator of wholesale business Design Furniture Limited on 18 June 2025. Unsecured creditors are owed £47,000, which includes £28,000 owed to the HMRC and £14,000 to banks. It is expected that creditors will suffer a shortfall of the entire amount.

Debi Harvey, of Harveys Insolvency & Turnaround Limited, was appointed as liquidator of furniture retailer Closa Limited on 19 June 2025. Preferential creditor, the HMRC is owed is £132,000, while unsecured creditors are owed £355,000, which includes £200,000 owed as a director’s loan and £76,000 owed to consumers. It is expected that creditors will suffer a shortfall of £479,000.

Emma Priest and Glyn Mummery, both of FRP Advisory Trading Limited, were appointed as joint liquidators of carpet retailer Home Counties Carpet & Flooring Ltd on 23 June 2025. Preferential creditor, the HMRC is owed is £14,000, while unsecured creditors are owed £478,000. These include £120,000 owed to Funding Circle, a further £40,000 owed to the HMRC and £65,000 owed to its landlord. It is expected that creditors will suffer a shortfall of £492,000.

Daniel Ormerod and Joph Young, both of Leonard Curtis, were appointed as joint liquidators of furniture manufacturer PR Hall Limited on 25 June 2025. Preferential creditor, the HMRC is owed is £128,000, while unsecured creditors are owed £101,000. It is expected that creditors will suffer a shortfall of £198,000.

Simon Lowes and Stephen Powell, both of Begbies Traynor, were appointed as joint liquidators of upholstery business Upholsta Ltd on 26 June 2025. Preferential creditor, the HMRC is owed is £174,000, while unsecured creditors are owed £146,000, which includes £35,000 owed to employees and £13,000 owed to consumers. It is expected that creditors will suffer a shortfall of £315,000.

Ian Royle and Neil Vinnicombe, both of Begbies Traynor (Central) LLP, were appointed as joint liquidators of furniture business Westside Design Bath Limited on 26 June 2025. Preferential creditor, the HMRC is owed is £5,000, while unsecured creditors are owed £48,000, which includes £28,000 owed as a director’s loan. It is expected that creditors will suffer a shortfall of £53,000.

Robert Cundy, of Edge Recovery Limited, was appointed liquidator of furniture rental business Furniture Hire UK (Southall) Limited on 23 June 2025. Unsecured creditors are owed £42,000 and are expected to suffer a shortfall of the entire amount.

James Everist and Andrew Cordon, both of CFS Restructuring LLP, were appointed as joint liquidators of office furniture manufacturer Rorla Designs Limited on 20 June 2025. Preferential creditor, employee claims are owed £6,900, while the HMRC is owed is £47,000. Unsecured creditors are owed £580,000, with consumers owed £36,000. It is expected that creditors will suffer a shortfall of £634,000.

Jessica Thomas and Philippa Smith, both of Smith & Barnes Insolvency Practitioners Ltd, were appointed as joint liquidators of manufacturer Hi Seating and Upholstery Ltd on 1 July 2025. Preferential creditor, the HMRC is owed is £73,000, while unsecured creditors are owed £41,000, which includes £31,000 owed to the trade. It is expected that creditors will suffer a shortfall of £110,000.

Hasib Howlader, of Hudson Weir Limited, was appointed as liquidator of textiles and carpets retailer De Vita Limited on 1 July 2025. Unsecured creditors are owed £39,000, with the majority of £36,000 owed to a bank loan. It is expected that creditors will suffer a shortfall of £37,000.

Miles Needham and Simon Carvill-Biggs, both of FRP Advisory Trading Limited, were appointed as joint liquidators of furnishing business Kilbridge Limited on 3 July 2025. Preferential creditor, employee claims are owed £36,600, while unsecured creditors are owed £1.3m, with employees owed a further £561,000. It is expected that creditors will suffer a shortfall of £1.4m.

Roderick Butcher, of Butcher Woods, was appointed as liquidator of furniture retailer West Midlands Furniture Limited on 8 July 2025. Preferential creditor, the HMRC is owed is £4,000, which is expected to be repaid from realised assets valuing £6,000, while unsecured creditors are owed £78,000. It is expected that creditors will suffer a shortfall of £76,000.

Nicola Baker, of Rushtons Insolvency Limited, was appointed as liquidator of furnishings business T.J.M Interiors Limited, trading as Yarm Interiors, on 8 July 2025. Preferential creditor, the HMRC is owed is £48,000, while unsecured creditors are owed £60,000. This includes £31,000 owed to NatWest Bank and £11,000 in a director’s loan. It is expected that creditors will suffer a shortfall of £102,000.

Kelly Mitchell and Simon Campbell, both of Quantuma Advisory Limited, were appointed as joint liquidators of soft furnishings manufacturer Chameleon Furnishings Limited on 7 July 2025. Preferential creditor, the HMRC is owed is £7,800, while unsecured creditor, Lloyds Bank, is owed £34,000. It is expected that creditors will suffer a shortfall of £42,000.

Jamie Playford, of Leading, was appointed as liquidator of wholesaler Mattress Craft Ltd on 9 July 2025. Preferential creditor, the HMRC is owed is £30,000, while unsecured creditors are owed £129,000, including a further £9,000 to the HMRC, £13,000 in a director’s loan and £106,000 to the trade. It is expected that creditors will suffer a shortfall of £159,000.

Adam Price and Lane Bednash, both of CMB Partners UK Limited, were appointed as joint liquidators of framed prints and handcrafted products supplier Complete Colour Limited on 30 June 2025. Preferential creditor, employee claims are owed £2,400, while the HMRC is owed is £7,000. Both are expected to be repaid from realised assets valuing almost £26,000. Unsecured creditors are owed £259,000, with £94,000 owed to Funding Circle and around £100,000 in redundancy claims. It is expected that creditors will suffer a shortfall of £243,000.

Michael Roome and Jamie Playford, both of Leading, were appointed as joint liquidators of furniture businesses Andrew Paul Furniture Ltd and Stevenson & Key (Frames) Limited on 9 July 2025. For the first company, preferential creditor, employee claims are owed £224,000, which is expected to be repaid from realised assets valuing £471,000, while the HMRC is owed is £300,000. Unsecured creditors are owed £2.2m, with £883,000 owed to employees, £54,000 owed to NatWest bank and £780,000 owed to the trade. It is expected that creditors will suffer a shortfall of £2.2m. As for the second company, the HMRC is owed £56,000 as a preferential creditor, while unsecured creditors are owed £90,000, the majority of which – £58,000 – owed as an inter-company loan. It is expected that creditors will suffer a shortfall of £123,000.

Richard Goodwin, of Butcher Woods, was appointed as liquidator of upholstery tuition business The School of Upholstered Furniture Limited on 11 July 2025. Preferential creditor, the HMRC is owed is £95,000, while unsecured creditors are owed £59,000, including a further £18,000 to the HMRC and £33,000 to the trade. It is expected that creditors will suffer a shortfall of £147,000.

Simon Hicks, of Brailey Hicks, was appointed as liquidator of furniture manufacturer Sylvan Works Ltd on 15 July 2025. Preferential creditor, employee claims are owed £1,800, while the HMRC is owed is £49,000. Unsecured creditors are owed £1.2m, with £951,000 owed as an inter-company loan to Shana Investments Limited. It is expected that creditors will suffer a shortfall of £1.2m.

Rikki Burton, of Anderson Brookes Insolvency Practitioners Limited, was appointed as liquidator of furnishing business Benllech DIY Ltd on 14 July 2025. Unsecured creditors are owed £66,000, with £44,000 owed to banks and £10,000 owed to the HMRC. It is expected that creditors will suffer a shortfall of £62,000.

Huw Powell and Neil Vinnicombe, of Begbies Traynor (Central) LLP, were appointed as joint administrators of office furniture wholesaler Summit 1977 Limited on 10 July 2025. Preferential creditor, the HMRC is owed £121,000. Unsecured creditor claims totalled £985,000, which included £158,000 owed to its landlord, £218,000 in directors’ loans and £447,000 to the trade. It is expected that creditors will suffer a shortfall of £985,000.

Siann Huntley and Mike Fortune, both of Leonard Curtis, were appointed as joint liquidators of furniture manufacturer William Floyd Maclean Limited on 16 July 2025. Preferential employee creditor claims totalled £12,000, while unsecured creditors are owed £173,000 with £33,000 owed to British Business Bank and £18,000 owed to Funding Circle. It is expected that creditors will suffer a shortfall of £184,000.

Thomas Fox, of Umbrella Accountants LLP, was appointed as liquidator of office furniture business TOFM Limited, trading as Tailored Office Solutions, on 15 July 2025. Preferential employee creditor claims totalled £5,000, while the HMRC is owed £1,800. Unsecured creditors are owed £185,000 with a further £97,000 owed to staff. It is expected that creditors will suffer a shortfall of £188,000.

Steve Kenny and Richard Cole, both of KBL Advisory Ltd, were appointed as joint administrators of furniture retailer Homes Direct 365 Limited on 30 May 2025. Preferential employee claims totalled £29,000, which are expected to be repaid from realised assets of £124,000. The HMRC, owed £1.4m, is expected to suffer a significant shortfall of £1.3m, while unsecured creditor claims stood at £2.3m, with £1.3m owed to 3,760 combined consumer creditors. Employees are owed a further £234,000, while the trade is owed £764,000, which included Google Ireland, owed £434,000. It is expected that creditors will suffer a shortfall of £4m.

Giles McCarthy, of Netchwood Finance Ltd, was appointed as liquidator of furniture wholesaler Mila Décor Limited on 23 July 2025. Unsecured creditors are owed £180,000, which includes £107,000 owed to Funding Circle and £33,000 owed to Barclays Bank. It is expected that creditors will suffer a shortfall of £172,000.

Ashok Bhardwaj, of Bhardwaj Limited, was appointed as liquidator of soft furnishings manufacturer Cushions & Coordinates Limited on 21 July 2025. Preferential creditor, the HMRC is owed is £13,000, while unsecured creditors are owed £90,000, with a further £83,000 owed to the HMRC. It is expected that creditors will suffer a shortfall of £103,000.

Phil Clark and Dave Clark (IP number 9565) of Clark Business Recovery Limited, were appointed as joint liquidators of furniture retailer Lexbury Trading Design Limited, trading as Calligaris Leeds, on 16 July 2025. Preferential creditor, employee claims are owed £2,800, while the HMRC is owed £66,000. Unsecured creditors are owed £160,000, including a further sum of £20,000 owed to staff. It is expected that creditors will suffer a total shortfall of £213,000.

Simon Weir and Tom Riordan, both of DSI Business Recovery, were appointed as joint liquidators of furniture manufacturer M&H Designs Ltd on 25 July 2025. Preferential creditor, employee claims are owed £3,600, while the HMRC is owed £153,000. Unsecured creditors are owed £144,000, including a further sum of £36,000 owed to staff. It is expected that creditors will suffer a total shortfall of £292,000.

Jeremy Karr and Simon John Killick, both of Begbies Traynor (Central) LLP, were appointed as joint liquidators of furniture manufacturer Abbott Woodworks Ltd on 23 July 2025. Preferential creditor, employee claims are owed £2,700, while the HMRC is owed £197,000. Unsecured creditors are owed £24,000. It is expected that creditors will suffer a total shortfall of £218,000.

Adrian Peter Simcox and Mark Jonathan Botwood, both of Muras Baker Jones Ltd, were appointed as joint liquidators of furniture manufacturing firm Spaceoasis Limited on 29 July 2025. Preferential creditor, employee claims are owed £8,600, while the HMRC is owed £21,000. Both are expected to be repaid from realised assets valuing £260,000. Unsecured creditors are owed £413,000, including a further sum of £219,000 owed to staff. It is expected that creditors will suffer a total shortfall of £308,000.

Mark Hodgett and David Willis, both of FRP Advisory Trading Limited, were appointed as joint liquidators of carpet retailer Chappells Carpets Limited on 29 July 2025. Preferential creditor, employee claims are owed £1,100, while the HMRC is owed £4,000. Unsecured creditors are owed £142,000, including a further sum of £32,000 owed to staff. It is expected that creditors will suffer a total shortfall of £140,000.

John Anthony Lowe and Nathan Jones, both of FRP Advisory Trading Limited, were appointed as joint liquidators of office and shop furniture manufacturer Whitcroft Joinery Limited on 30 July 2025. Preferential creditor, employee claims are owed £12,600, while the HMRC is owed £20,000. Both are expected to be repaid from realised assets valuing £126,000. Unsecured creditors are owed £281,000, including £125,000 owed as a director’s loan. It is expected that creditors will suffer a total shortfall of £188,000.

Louise Williams and Luke Brough, both of Opus Restructuring LLP, were appointed as joint liquidators of retailer CI Nottingham Ltd on 4 August 2025. Preferential creditor, employee claims are owed £3,600, while the HMRC is owed £72,000. Unsecured creditors are owed £205,000, including a further sum of £69,000 owed to staff. It is expected that creditors will suffer a total shortfall of £387,000.

Eileen Sale, of Sale Smith & Co. Limited, was appointed as liquidator of upholstery business Black Dog Upholstery Limited on 4 August 2025. Preferential creditor, employee claims are owed £3,800, while the HMRC is owed £35,000. Unsecured creditors are owed £130,000, including a further sum of £36,000 owed to staff. It is expected that creditors will suffer a total shortfall of £170,000.

Lane Bednash and Adam Price, both of CMB Partners UK Limited, were appointed as joint liquidators of furniture retailer Quay Furniture Ltd on 4 August 2025. Preferential creditor, the HMRC is owed £18,000, while unsecured creditors are owed £29,000. It is expected that creditors will suffer a total shortfall of £43,000.

Dean Lee Collins and Brendan Eric Doyle, both of Doyle Davies Consultancy Ltd, were appointed as joint liquidators of bedroom furniture business V Fit Health and Fitness Limited, trading as Bed Store Direct, on 31 July 2025. Unsecured creditors are owed £80,000 and are expected to suffer a shortfall of the entire amount.

Andrew Ryder, of JT Maxwell Limited, was appointed as administrator of furniture business B Womack Furniture Ltd on 1 August 2025. Preferential creditor, the HMRC is owed £274,000, which is expected to be repaid in part following the sale proceeds of £150,000. Unsecured creditors are owed a combined sum of £3.7m, with £2.7m owed to Bengbu Dingmei Leisure Products Co., Ltd. Other claims include two other Chinese companies, owed a combined figure of £500,000, as well as a logistics firm, owed £322,000. It is expected that creditors will suffer a total shortfall of £3.8m.

Craig Johns and Jason Elliott, both of Cowgills Limited, were appointed as joint liquidators of furniture business VS Furniture and Procurement Limited on 7 August 2025. Preferential creditor, the HMRC is owed £31,000, while unsecured creditors are owed £184,000. This includes £51,000 owed to HSBC and a further £67,000 owed to the HMRC. It is expected that creditors will suffer a shortfall of £217,000.