Case Studies/Retail/ATEMI SPORTS LIMITED
Creditors' voluntary liquidation

ATEMI SPORTS LIMITED

Atemi Sports Limited, a retail company based in Manchester, has entered creditors' voluntary liquidation after more than eight years of trading. The process commenced with the appointment of joint liquidators on 19 February 2026, with the official Gazette notice published on 24 February 2026. This transition occurred shortly after the company filed its final accounts.

Key facts
Company no.10995023
SectorRetail
Incorporated4 Oct 2017
Reg. officeManchester M2
Appointed24 Feb 2026
Office holderJohn Bell, Clarke Bell
The timeline · incorporation → liquidation
4 Oct 2017
Incorporated
Registered as 10995023. Retail.
26 Jun 2019
First accounts filed
accounts-with-accounts-type-total-exemption-full
5 Feb 2026
Latest accounts filed
accounts-with-accounts-type-micro-entity
24 Feb 2026
Liquidator appointed
Creditors' voluntary liquidation.
24 Feb 2026
Gazette notice published
Notice 5062184 in The Gazette.

What the data was telling us

Readings from The Gazette and Companies House, in the firm's final two years.

Insolvency statusCVL
StatusCreditors' voluntary liquidation
Gazette refNotice 5062232
EditionThe Gazette
Appointed byMembers & creditors
UnderInsolvency Act 1986, s.100 & s.109
Financial positionAs at 2026-02-05
Deficiency to creditors£38,113
Estimated assets£20,758
Total liabilities£58,871
Secured creditors£0
Unsecured creditors£58,871
Filing trajectoryLate filing
Incorporated4 Oct 2017
Last accounts5 Feb 2026
Confirmation stmtFiled
Account typeMicro-entity
Director stabilityBoard churn
Appointments1 since 2017
Resignations0 in final 12 mths
Active directors1
Avg tenure8.3 yrs
Practitioner appointedPractitioner
PractitionerJohn Bell
FirmClarke Bell
RoleLiquidator
IP numberIP 8608
Appointed19 Feb 2026
View profile →
Practitioner appointedPractitioner
PractitionerToyah Poole
FirmClarke Bell
RoleLiquidator
IP numberIP 9740
Appointed19 Feb 2026
View profile →

Lessons behind the liquidation

01
Information Gaps in Micro-Entity Accounts

Atemi Sports Limited filed micro-entity accounts on 5 February 2026, only two weeks before entering liquidation. The simplified reporting standard provides minimal financial detail, which can obscure emerging solvency risks from creditors and suppliers until formal proceedings begin.

02
Governance Risks of Solo Directorships

The company operated with a single active director who held an average tenure of 8.3 years, with zero board resignations in the final 12 months. While a single director can make quick operational decisions, the lack of broader board oversight can reduce the capacity to navigate complex financial crises.

03
Rapid Execution of Liquidation Proceedings

The appointment of joint liquidators from Clarke Bell occurred on 19 February 2026, under sections 100 and 109 of the Insolvency Act 1986. This swift implementation, coming just days after the 5 February 2026 filing, suggests a structured decision by the sole director and members to address liabilities.

Pattern context

This case reflects a wider trend where small retail businesses with streamlined governance structures trade with minimal public financial disclosure before swiftly entering voluntary liquidation.

Indicative basis · modelled across LIQUI's corpus, indicative, not predictive
The full forensic report

Every charge, every filing, every appointment, in one dossier.

Director histories across related entities, the full debenture instrument, creditor estimates, and the practitioner's record on comparable cases for ATEMI SPORTS LIMITED.