LIQO3 dS In accordance with Rule 18,7 of the Insolvency (England & at Oe Wales) Rules 2016 and Sections 924, T04A and Notice of progress report in voluntary Companies House 192 of the insolvency Act 1986. winding up MONT TUESDAY 13/03/2018 #42 COMPANIES HOUSE i Company details Company number fo fo ls |tiolsisle > Filling in this form Please complete in typescript or in 7 Company name in full [Roy C Smith (Joiners) Limited bold black capitals. 2 Liquidator’s name Full forename(s) [Charles Michael Sumame | Brook Liquidator's address Building name/number [The Media Centre Street [7 Northumberland Street r Post town | Huddersfield County/Region [ Postcode fH[pfa[ fa[Ri[ef Country [ Liquidator’s name o Full forename(s) | Michelle Louise @ Others liquidator Use this section to tell us about Surname | Chatterton another liquidator. Liquidator’s address @ Building name/number [The Media Centre 0 Other liquidator Use this section to tell us about Street | 7 Northumberland Street another liquidator. [_ Post town | Huddersfield County/Region [ Postcode fHiol1[ fafrRi[e[ Country [ 04/17 Version 1.0 LIQ03 Notice of progress report in voluntary winding up 6 | Period of progress report rome fe [it(1 (5. Bfa (6 (2 To fo [4 lePe To date Progress report The progress report is attached 8 | Sign and date Liquidator's signature | Sisnawre LL Signature date fo [o- 6 3. (> fo [4 fe 04/17 Version 1.0 ROY C SMITH (JOINERS) LIMITED (In Creditors’ Voluntary Liquidation) ANNUAL PROGRESS REPORT TO 15 JANUARY 2018 Charles Michael Brook Michelle Louise Chatterton Poppleton & Appleby The Media Centre 7 Northumberiand Street Huddersfield HD1 4RL Roy C Smith (Joiners) Limited {In Creditors' Voluntary Liquidation) Progress Report CONTENTS Introduction and Statutory Information 2. Administration and Planning 3. Realisation of Assets 4. Enquiries and Investigations 5. Creditors’ Claims 6. The Joint Liquidators’ Remuneration & Expenses 7. Creditors’ Rights 8. EC Regulations 9. Conclusion APPENDICES 1. Statutory Information 2. Receipts and Payments Account for the period 16 January 2017 to 15 January 2018 together with a cumulative Receipts and Payments Account for the period from the commencement of the liquidation to 15 January 2018 3. Detailed list of work undertaken during the period 16 January 2017 to 15 January 2018 4. Analysis of Time Costs for the period 16 January 2017 to 15 January 2018 together with a cumulative Time Cost Analysis for the period from the commencement of the liquidation to 15 Janaury 2018 5. Expenses summary for the period and estimate for the Liquidation 6. Poppleton & Appleby Charging Policy Document 7. Proof of Debt Form Roy C Smith (Joiners) Limited {In Creditors’ Voluntary Liquidation) Progress Report 1. INTRODUCTION Charles Michael Brook and Michelle Louise Chatterton of Brook Business Recovery Limited, The Media Centre, 7 Northumberland Street, Huddersfield, HD1 1RL were appointed Joint Liquidators of Roy C Smith (Joiners) Limited (“the Company”) on 16 January 2015. On 1 June 2017 Brook Business Recovery Limited merged with Churchill Corporate Solutions LLP and the combined practice continues to trade from offices in Huddersfield and Manchester, trading as Poppleton & Appleby The purpose of this report is to detail the acts and dealings as Joint Liquidators’ of the Company for the year ended 15 January 2018 and it should be read in conjunction with previous correspondence to creditors. Statutory Information in relation to the Company and the Joint Liquidators is attached at Appendix 1. 2. ADMINISTRATION AND PLANNING The Joint Liquidators are required to meet a considerable number of statutory and regulatory obligations. Whilst many of these tasks do not have a direct benefit in enhancing realisations for the insolvency estate, they assist in the efficient and compliant progressing of the administration of the case, which ensures that the work carried out is to high professional standards. A detailed list of these tasks may be found at Appendix 3. 3. REALISATION OF ASSETS The Joint Liquidators’ Receipts and Payments Account for the year ended 15 January 2018 is enclosed at Appendix 2 together with a cumulative Receipts and Payments Account for the period from commencement of the liquidation to 15 January 2018. Detailed below is key information about asset realisations and payments, however more details about the work undertaken may be found at Appendix 3. The Joint Liquidators formulated and worked through a realisation strategy that sought to maximise realisations net of costs. The financial benefit of those efforts is described further below. Book Debts As previously reported the Company had outstanding debtors with a book value of £26,583.00, which after disputes were estimated to realise £18,608.00. Book debt collections realised to date total 10,907.69. There was one remained debt due which related to a retention, which due to the cost of remedial works being in excess of the retention due no payment has been received. Directors Loan Account The accounts for the year ended 31 January 2015 showed an amount due to the Company from lan Smith of £15,343.00. The Company's former accountants, V&A Vigar Group were instructed to bring the loan account up to date and a revised balance of £32,726.76 was provided. Roy C Smith (Joiners) Limited (In Creditors’ Votuntary Liquidation) Progress Report Following receipt of the revised balance requests for payment were made to lan Smith for payment however no proposals for payment were received. Following formal demand being issued, lan Smith contacted V&A Vigar Group to query the loan account balance following which meetings were held with lan Smith and V&A Vigar Group. At that meeting the Joint Liquidators were advised that interest charged on loans taken out by both directors for the purposes of loaning money to the Company had not been credited to the directors’ loan accounts. This has had the effect of reducing the loan account for lan Smith to a balance where he is now a creditor of the Company. Further information in support of this has been requested from V&A Vigar Group, which has yet to be received. 4. ENQUIRES AND INVESTIGATIONS Details of the Joint Liquidators’ investigations were detailed within the progress report for the period to 18 August 2016. 5. CREDITORS’ CLAIMS Irrespective of whether sufficient realisations are achieved to pay a dividend to creditors, the Joint Liquidators have to carry out Key tasks which are detailed at Appendix 3. The following sections explain the anticipated outcomes to creditors and any distributions paid. Secured Creditor On 7 October 1987 and 18 December 2008 the Company granted debetures to Lloyds Bank Pie and Lloyds TSB Bank plc respectively. Lloyds have confirmed that the liability to them has been satisfied in full. Preferential creditors The Company’s preferential creditors consist of employees in respect of accrued holiday pay and unpaid pension contributions. A preferential claim of £2,426.04 has been received from The Insolvency Service in respect of payments made to the preferential creditors from the National Insurance Fund. The Company operated two pension schemes. A claim has been submitted to the Redundancy Payments Service in respect of one of the schemes in relation to arrears of contributions and this claim has been paid in full. [In relation to the second scheme it has been confirmed that there were no arrears of contributions. All matters relating to the pension scheme have now been finalised. Prescribed Part Where a floating charge is created after 15 September 2003 a prescribed part of the company's net property shall be made available to unsecured creditors. As Lloyds will not be relying upon their floating charge there is no requirement for a prescribed part. Roy C Smith (Joiners) Limited (in Creditors' Voluntary Liquidation) Progress Report Unsecured creditors Claims totalling £313,826.50 have been received from 9 creditors. There are 14 other creditors who have yet to submit claims. Any creditor who has yet to submit a claim should complete and return the enclosed proof of debt form as soon as possible. Reporting The Joint Liquidators have met their statutory and regulatory duties to report to creditors, as listed below. in consideration of the need for transparency and engagement with creditors, care has been taken to ensure that reports and other communications with creditors have provided useful details of the strategies pursued and the outcomes anticipated. During the course of the liquidation the following key documents have been issued: e The report presented to the section 98 meeting of creditors e The first progress report for the period to 15 January 2016 e The second progress report for the period to 15 January 2017 e This third progress report for the period to 15 January 2018 6. THE JOINT LIQUIDATORS’ REMUNERATION & EXPENSES Pre-Appointment Costs At the meeting of creditors held on 16 January 2015 creditors authorised the payment of the Joint Liquidators fee of £6,000 plus VAT and disbursements for assisting in the preparation of the statement of affairs and the convening of the meetings of members and creditors. This has been drawn in full and is shown on the enclosed Receipts and Payments Account. Joint Liquidators’ Remuneration On 16 January 2015 creditors passed the following resolution in respect of the Joint Liquidators’ remuneration and disbursements: 1. That the Joint Liquidators be fixed by reference to the time properly spent by them and their staff in managing the liquidation. The Joint Liquidators’ time costs for the period from 16 January 2017 to 15 January 2018 totals £2,079.00 representing 9.20 hours at an average hourly rate of £225.98. The work undertaken in respect of these fees is detailed at Appendix 3 as well as within the body of the report. In accordance with Statement of Insolvency Practice 9 details of the Joint Liquidators time costs for the current year and the duration of the liquidation to 15 January 2018 are detailed at Appendix 4. Joint Liquidators’ Disbursements Details of the disbursements incurred during the period and paid are detailed on the enclosed Receipts and Payments Account and within Appendix 5. Roy C Smith (Joiners) Limited (in Creditors’ Voluntary Liquidation) Progress Report A copy of ‘A Creditors Guide to Liquidators’ Fees’ may be found at: https ://www.r3.org.uk/index.cfm?page=1210 A hard copy of the Creditors’ Guide may be obtained on request. 7, CREDITORS’ RIGHTS An unsecured creditor may, with the permission of the court or with the concurrence of 5% in value of the unsecured creditors (including the creditor in question) request further details of the Joint Liquidators’ remuneration and expenses, within 21 days of receipt of this report. Any secured creditor may request the same details in the same time limit. An unsecured creditor may, with the permission of the court or with the concurrence of 10% in value of the creditors (including the creditor in question), apply to court to challenge the amount and/or basis of the Joint Liquidators’ fees and the amount of any proposed expenses or expenses already incurred, within 8 weeks of receipt of this report. Any secured creditor may make a similar application to court within the same time limit. 8. EC REGULATIONS (WHETHER PROCEEDINGS ARE MAIN PROCEEDINGS OR TERRITORIAL) The Company’s centre of main interest was in Stoneygate House, 2 Greenfield Road, Holmfirth, HD9 2J5T in respect of its registered office and, in respect of the trading address. it is therefore considered that the EC Regulations will apply. These proceedings are main proceedings as defined in Article 3 of the EC Regulation. 9. CONCLUSION The administration of the liquidation will continue in order to pursue the recovery of the Director's loan account. If you require any further information please contact Michelle Chatterton on 01484 437432. YY Charles Micha Fook Joint Liquidator Roy C Smith (Joiners) Limited (In Creditors’ Voluntary Liquidation} Progress Report APPENDIX 1 STATUTORY INFORMATION Court None Company Name Roy C Smith (Joiners) Limited Previous Name Company Number 00619556 Registered Office The Media Centre, 7 Northumberland Street, Huddersfield, HD1 1RL Former Registered Office Woodview Works, Marsden, Huddersfield, HD7 6ND Trading Address Woodview Works, Marsden, Huddersfield, HD7 6ND Officeholders Charles Michael Brook Michelle Louise Chatterton Office Holder Numbers 9157 13730 Officeholders address Poppleton & Appleby, The Media Centre, 7 Northumberland Street, Huddersfield, HD1 1RL Date of appointment 16 January 2015 Roy C Smith (Joiners) Limited {In Creditors’ Voluntary Liquidation) Progress Report APPENDIX 2 RECEIPTS AND PAYMENTS ACCOUNT FOR THE PERIOD 16 JANUARY 2017 TO 15 JANUARY 2018 TOGETHER WITH A CUMULATIVE RECEIPTS AND PAYMENTS ACCOUNT FOR THE PERIOD FROM COMMENCEMENT OF THE LIQUIDATION TO 15 JANUARY 2018 Roy C Smith (Joiners) Limited (In Liquidation) Joint Liquidators’ Summary of Receipts and Payments RECEIPTS Statement From 16/01/2015 From 16/01/2017 Total of Affairs To 15/01/2017 To 15/01/2018 {£) (£) (£) (£) Plant & Machinery 10,000.00 0.00 0.00 0.00 Motor Vehicles 9,000.00 15,000.00 0.00 15,000.00 Book Debts 18,608.00 10,907.69 0.00 10,907.69 Vehicle Tax refund 144.99 0.00 144.99 VAT Refund 1,860.95 0.00 1,860.95 Cash at Bank 8,000.00 4,428.28 0.00 4,428.28 Directors Loan Account Uncertain 0.00 0.00 0.00 Utilities Refund 66.43 0.00 66.43 Bank Interest Net of Tax 56.88 7.30 64.18 32,465.22 7.30 32,472.52 PAYMENTS Specific Bond 130.80 0.00 130.80 Preparation of S. of A. 6,000.00 0.00 6,000.00 Office Holders Fees 8,000.00 2,000.00 10,000.00 Company Search fees 1.00 0.00 1.00 Agents/Valuers Fees (1) 900.00 0.00 900.00 Legal Fees (1) 250.00 0.00 250.00 Pension Advice 300.00 0.00 300.00 Statutory Advertising 253.80 0.00 253.80 Bank Charges 9.42 1.78 11.20 Inland Revenue (125,254.07) 0.00 0.00 0.00 Employee Holiday Pay (2,288.00) 0.00 0.00 0.00 Pension Schemes (estimated) (1,000.00) 0.00 0.00 0.00 Trade & Expense Creditors (27,221.76) 0.00 0.00 0.00 Employee notice and redundancy pay (145,153.00) 0.00 0.00 0.00 Directors (42,039.41) 0.00 0.00 0.00 Inland Revenue (125,254.07) 0.00 0.00 0.00 Customs & Excise (27,411.31) 0.00 0.00 0.00 Ordinary Shareholders {1,000.00) 0.00 0.00 0.00 15,845.02 2,001.78 17,846.80 Net Receipts/(Payments) 16,620.20 (1,994.48) 14,625.72 MADE UP AS FOLLOWS Bank 4 Current 14,960.20 (734.48) 14,225.72 VAT Receivable / (Payable} 1,660.00 (1,260.00) 400.00 16,620.20 (1,994.48) 14,625.72 Char] Brook Joint Liquidator Page 1 of 1 IPS SQL Ver. 2010.01 09 March 2018 14:18 Roy C Smith (Joiners) Limited {in Creditors’ Voluntary Liquidation) Progress Report APPENDIX 3 DETAILED LIST OF WORK UNDERTAKEN DURING THE PERIOD 16 JANUARY 2017 TO 15 JANUARY 2018 Below is detailed information about the tasks undertaken by the Joint Liquidators. General Description Includes Administration and Planning Statutory/advertising External filing of documents to meet statutory requirements Bonding the case for the value of assets and ongoing monitoring Annual corporation tax returns Periodic Vat returns Document maintenance/ffile Internal filing of documents review/checklist Periodic file reviews Periodic review of the application of ethical, anti-money laundering and anti-bribery safeguards Maintenance of statutory and case progression task lists/diaries Updating checklists Bank account administration Preparing correspondence opening and closing accounts Requesting bank statements Bank account reconciliations Correspondence with bank regarding specific transfers Maintenance of the estate cash book Banking remittances and issuing cheques/BACS payments Planning / Review Discussions regarding strategies to be pursued Meetings with team members and independent advisers to consider practical, technical and tegal aspects of the case Books and records / storage Dealing with records in storage Sending job files to storage Realisation of Assets Directors Loan Account Demand letters to debtor regarding repayment of loan account Discussion and meeting with director and his accountants re the loan account balance and the adjustments required to the loan account Reviewing revised information provided by accountants Book debts Reviewing response relation to one remaining retention and agreeing to write off Creditors Creditor Communication Receive and follow up creditor enquiries via telephone Review and prepare correspondence to creditors and their representatives via facsimile, email and post Creditor Reports Preparation of report to creditors on progress of the liquidation Issuing report to members and creditors and filing with Registrar of Companies Dealing with proofs of debt Receipting and filing POD when not related to a dividend Roy C Smith (Joiners) Limited {In Creditors’ Voluntary Liquidation) Progress Report APPENDIX 4 TIME COST INFORMATION FOR THE PERIOD 16 JANUARY 2017 TO 15 JANUARY 2018 TOGETHER WITH A CUMULATIVE TIME COST ANALYSIS FOR THE PERIOD FROM COMMENCEMENT OF THE LIQUIDATION TO 15 JANUARY 2018 10 672-01 8LOZ YEW 60 PL-LO-GL UOISIBA, 130} abe “poled ay) ut uesesd jou ale yey) EYEP eayeinwNd u! pepny> Sepoo sejousq 000 Pee] 5884 EOL OS eLz'Et ofZs R67 00'610'2 076 onl ose 00 oot SINOH [BIOL DO'rOL'y ore ez p97 00'1z0'L Op 000 Onb os) rag Syassy jo vOnesIeoy 0026 Ost ooo 00°0 00'0 000 ooo a0°0 0'0 eg IE USED * LOE +. og pas't oro of'Szz 09'206 oe'e 000 030 ost cals SISSY J8UIO | GOL oo Sos 06% ooo coo o00 900 ooo 000 00'0 SADIYOA JOJOW / ASUIYDEW % UEld : HOE .. 00 86P'| 06 eb £0e 0S'Z9L 080 000 oso oc 0 000 sId8q 490g | SOE OG’ ps9 ove 000 00°0 fet) 900 000 000 00'0 ApBdOld POUMO | ZOE ay 0002 oF0 0070 o0'0 00'0 000 00'0 ooo 000 suonoesuei) Uapadeiuy Buinsind : 202 .. 05°660'L aos 000 00'0 000 ooo 000 ooo 000 SUOHEEISenUy 0¢'660'L 09's ooo ooo 000 000 000 000 000 syodsy vOdD | LOZ... o0'soe'z oosE Erbe 00°76 0a 900 ra oz t oro ‘suoypary os'ese'L Ove ep blz o0-z6s o8'z o0'0 025 oth ora SHOUpAID 0} BuILodeyy A/oImIe]S : OS 0S'697'L 069 000 ono coo 00'0 000 000 000 sraneyy seojdwe : 20S ., o0'zoL Oz'L 000 00°0 00'0 000 00'o 000 900 ‘S2OPPAID PSNVSUN * LOS 00'08 oro 000 000 von 000 000 oo’ 00'0 SIOUPAID [2NUG19}8ej | OOS ve oo'oss'z Of EL 28°08) 00'Shr ate aye 970 oo} 000 Buyunelg 9 uwpy 00'09 0z0 000 60°0 o0'0 000 oro 000 00'0 uONEeruNUIWOS s1O}aIIC : ZO8 .. 80864 Oot EE CeL 0008 090 oro 020 000 000 LWA 8 vonexel : GOL Os’Ore'L 08 S 00°Szz o0'Szz ool 90° 000 oo} 600 SMAIADY BH: COZ OS'Z9€ oo eSBs) OO'bLL 020 020 00'n 000 000 00'P8S Buuaryseg : 202 022 000 000 000 o0'0 000 oo9 800 SOMIPWOY - ODL a {40 LS0d) (uo 1s0d) (3) erey HeIg poddng S|eudIssajolg Wn $}805 swt wing sInoy Aunoy Bay = (3) S09 au SINGH JEIO| BR syueysissy Jo1Uag 184}0 aaBeuew doupred Uo}IUNY YOM JO UONLIYISsE]D. 1SOd “epog yoefo1g BLOZ/LO/SL ‘OL ZLOZ/LO/9L “Wos4 paywry (ssaulor) yw 9 Aoy - 790z Aseuiuns 3809 -y aU, GdIS pallejaq aaneinuing - Aquy uy Roy C Smith (Joiners) Limited (In Creditors’ Voluntary Liquidation} Progress Report APPENDIX 5 JOINT LIQUIDATORS EXPENSES The Joint Liquidators expenses incurred to date, together with a comparison to the estimate are detailed below. Actual Expenses Comments ; Future Expenses Expenses incurred during . ‘ Estimate the Review Period Legal costs Armitage Sykes were instructed to assist the Joint Liquidators in disclaiming the 250.00 0.00 Company's lease over the trading premises. Agents Fees Walker Singleton provided a valuation of the Company’s assets and assisted the 900.00 0.0 Liquidators in the sale Pension Advice 20/20Trusteea have provided advice in relation to the Company's pensions and the 300.00 0.00 steps required in relation to these This i: i Accountancy Fees V&A Vigar Group have assisted thorefore re te and rovided the Joint Liquidators in relation to the directors loan 0.00 1,500.00 . " 9 P is an estimate based on accounts, . , current information Totat 1,450.00 1,500.00 Actual Expenses Commentsa A ; ‘ Future expenses Disbursements Category 1 incurred during | . Estimate the Review 5 Period Further advert will be sei required if sufficient funds Statutory Advertising 253.80 84.60 available to pay a dividend to creditors Postage Charges 52.64 50.00 insolvency Practitioner Bond 130.80 0.00 Company Search Fee 1.00 0.00 Storage and Destruction 20.45 100.00 Total 458.69 234.60 Insolvency Practitioner Bond The insolvency Practitioner bond is a statutory cost. The premium is set by the Joint Liquidators underwriter and varies with the estimated net realisable value of assets in the estate. This bond premium in this case is the amount due for estate realisations in the band £25,000 to £50,000. Realisations are unlikely to exceed this band. 1 Roy C Smith (Joiners) Limited (In Creditors’ Voluntary Liquidation) Progress Report Statutory Advertising We are obliged by Statute to advertise certain events arising during the Liquidation in the London Gazette and the advertising charges are set by the publishers. In this case a notice of the creditors meeting, Liquidators appointment and Resolutions passed have already been placed. Further advertisements will have to be placed should there be sufficient funds to pay a dividend to creditors. Postal charges Wherever possible the cost of providing circulars to creditors will be minimised by placing the documentation in a password protected web portal, which will enable creditors to view, download and print reports as they require. Some postal charges are however inevitable to notify creditors of the publication of each report. As you know, postal charges are set by the Royal Mail. Communicating with creditors is a statutory cost. Storage and Destruction We are obliged by statute to take control of the Company’s books and records and to store them until after the dissolution of the Company. The basis on which storage charges are recovered is set out in the enclosed tariff and disbursement sheet. 12 Roy C Smith (Joiners) Limited (to Creditors’ Voluntary Liquidation) Progress Report APPENDIX 6 POPPLETON & APPLEBY CHARGING POLICY DOCUMENT 13 POPPLETON & APPLEBY CHARGING, EXPENSES AND DISBURSEMENTS POLICY STATEMENT EFFECTIVE FROM 187 JUNE 2017 Introduction Professional Advisors Current insolvency legislation provides for the manner in which insolvency practitioners’ fees and disbursements are charged in insolvency assignments. It is usual in insolvency cases that specialist professional advisors are engaged The legislation permits insolvency practitioners to seek the bases for their fees to advise on matters which are case specific. Ordinarily but not exclusively on a time cost basis, a percentage of realisation basis, on a fixed fee basis or on these will include solicitors, employment law consultants, asset agents and a mix of these bases. accountants. Stakeholders will be advised of such advisors which could be expected to be used within a case together with an expected fee arrangement. The basis of fees for each individual insolvency appointment are subject to approval by a committee of creditors if appointed, failing which by creditors in a Our choice will be based on our perception of their qualification, experience and decision-making process or by the Court. Further information regarding the ability to perform the type of work sought including the complexity and nature of approval of office holders’ fees in insolvency cases can be found within the assignment upon which they are asked to assist. Statement of Insolvency Practice 9 (SiP9), please see under further information at the foot of this document for information on how to download guides to fees. Expenses and Disbursements Policy Once the basis of office holders’ fees has been approved it is reported to any Where expenses are incurred in respect of the insolvent estate they will be committee and to creditors generally within the next statutory report. recharged. Such expenses can be divided into two categories and are disclosed to creditors in the appropriate reports. in each case the recharge will be Fixed Fee Basis reimbursed on a quarterly basis. It is possible for an insolvency practitioner to seek to be paid on a fixed fee Category 1 basis. Where this is the case, further information will be provided to explain why this would be considered appropriate. . Category 1 disbursements relate to expenses where this Firm has met a spacific cost in respect of the insolvent estate where payment Percentage Basis has been made to a third party where the expenditure is directly referable to the appointment in question. These may include items The legislation provides for fees to be charged on 4 percentage of the value of such as legal notices, bond premiums, searches at Companies property with which an insolvency practitioner deals with. Different percentages House, etc. In each case the recharge wil! be reimbursed on a can be used for different assets or types of assets. When seeking creditor quarterly basis. It is not necessary for creditors to approve Category approval for this basis, further information will be provided for creditors to judge 1 disbursements. the appropriateness of this basis. . Category 2 Time Cost Basis . These are expenses and disbursements incurred by this Firm which Insolvency Practitioners are permitted to seek approval for their fees to be paid may include an element of shared or allocated costs that can be on a time cost basis. This is based on hours spent by office holders and their allocated to the appointment on a proper and reasonable basis. staff in dealing with matters relating to the particular insolvency or specific Category 2 disbursements require approval in the sane manner as activities within a case where time costs are sought. When seeking resolutions office holder's remuneration prior to being drawn from the individual for fees to be paid on a time cost basis, stakeholders will be provided with a full insolvency estate. explanation as to why time costs are considered appropriate together with sufficient information to assist in their making an informed judgement of the . This Firm will seek to recover Category 2 disbursements in respect office holders’ requests. . of the following: Partners and staff are allocated an hourly charge out rate which is reviewed Storage of records (per box per quarter) £6.00 annually. The current charge out rates of this Firm are set out as follows: (when not rechargeable as a Category 1 expense) Grade of Staff Hourly Chargeout Partner/staff mileage (per mite} £0.45 Rate Office Holder (Partner) £350.00 VAT Office Holder (Non Partner) £325.00 Senior Manager £275.00 VAT at the prevailing rate is applied to office holders’ fees and disbursements. In Company and Individual Voluntary Arrangements, VAT may not apply Manager £225.00 following the decision in PAYMEX versus HMRC. Administrator £160.00 FURTHER INFORMATION: Creditors Rights Cashier £165.00 | Trainee/Support Staff £80.00 ‘| SIP9’ provides information for creditors in relation to the fees charged by Office Holders. These can be accessed from our website: http://www. pandanorthern.co.uk/your-questions-answered/documents/ Alternatively, a copy can be provided by request to either office. Staff Allocation and the Use of Sub-Contractors The general approach to resourcing our assignments is to allocate staff with the skills and experience to meet the specific requiraments of the case. The constitution of the team allocated to insolvency assignments wil! usually consist of an Office Holder, a Senior Manager and/or Manager and an Administrator or Assistant. The exact constitution of a case team will depend on the anticipated size and complexity of the assignment and the experience 16 OXFORD COURT requirements of the assignment. The charge out rates scheduled above BISHOPSGATE MANCHESTER M2 3WQ provides details of all grades of staff and their respective experience levels. It is not this Firm's policy to sub-contract out any services or tasks which can be TEL 0161 228 3028 FAX 0161 228 2335 provided by this Firm. THE MEDIA CENTRE 7 NORTHUMBERLAND STREET HUDDERSFIELD HD1 1RL Charles M Brook, Allan C Cadman. Michele L Chatterton and Stephen J Wainwright are authorised by the Insolvency Practitioners Association to take insolvency appointments in the Unitad Kingdom. Partners or employees acting as Liquidator or Administrator do so as agents of the TEL 01484 437 432 company to which they are appointed and without personal liability. FAX 01484 483 100 Poppleton & Appleby vs the Waging style of Churchill Corporate Solutions LLP which 1 a limied habilly partnership registered in England and Wales, registered aumber 00393802, Registered Office. St Crispins House, St Crispins Way. Hasiingden, Lancashire BB4 4PW A Tull list of members 1s available for inspection at 16 Oxford Court, WEB pandanorthern.co.uk Bishopsgate, Manchester, M2 3WQ CREDITOR CLAIM FORM -— CREDITORS’ VOLUNTARY LIQUIDATION NAME OF COMPANY IN LIQUIDATION | ROY C. SMITH (JOINERS) LIMITED TRADING ADDRESS Woodview Works, Manchester Road, Marsden, HD7 6ND RELEVANT DATE 16 January 2015 CREDITOR'S STATEMENT OF CLAIM IN THE ABOVE LIQUIDATION NAME OF CREDITOR ADDRESS OF CREDITOR Total amount of claim Inclusive of VAT at the relevant date - see above £ If amount above includes outstanding uncapitalised interest please state ¢ amount. Particulars of any security held Value of security £ Particulars of any reservation of title claimed in respect of goods supplied to which the claim relates. Signature of, or on behalf of, creditor Name in block capitals Position or relationship with creditor PLEASE ATTACH A DETAILED STATEMENT OF ACCOUNT or other particulars of how the debt arose ACKNOWLEDGEMENT OF CLAIM (for Liquidators’ Use only) | acknowledge receipt of a claim in the Liquidation of Signed £ including VAT, as detailed for Charles M Brook , Joint Liquidator above. This acknowledgement does not necessarily admit the claim to rank for dividend. Brook Business Recovery (BBR) LLP The Media Centre 7 Northumberland Street Huddersfield Date HD1 1RL LIQO3 Notice of progress report in voluntary winding up a Presenter information it | Important information You do not have to give any contact information, but if All information on this form will appear on the you do it will help Companies House if there is a query public record. on the form. The contact information you give will be visible to searchers of the public record. Contact name Charles Michael Brook EJ Where to send Company name Poppleton & Appleby You may return this form to any Companies House address, however for expediency we advise you to return it to the address below: Address The Media Centre The Registrar of Companies, Companies House, 7 Northumberland Street Crown Way, Cardiff, Wales, CF14 3UZ. DX 33050 Cardiff. Post town Huddersfield P= FORT PRET | County/Region Country i | Further information For further information please see the guidance notes [™ on the website at www.gov.uk/companieshouse Telepnone 0161 228 3028 or email enquiries@companieshouse.gov.uk Checklist This form is available in an We may return forms completed incorrectly or alternative format. Please visit the with information missing. forms page on the website at Please make sure you have remembered the www.gov.uk/companieshouse foffowing: The company name and number match the A. information held on the public Register. he have attached the required documents. You have signed the form. This form has been provided free of charge by Companies House. 04/17 Version 1.0