Case Studies/Construction/LMN RESTORATION & POLISHING LTD
Creditors' voluntary liquidation

LMN RESTORATION & POLISHING LTD

Borehamwood based construction specialist LMN Restoration and Polishing Ltd, incorporated on 16 February 2015, has entered creditors' voluntary liquidation. The liquidation process commenced on 31 March 2026 with the appointment of joint liquidators from AABRS, followed by the public notice of failure on 6 April 2026. The transition into liquidation occurred under section 100 and section 109 of the Insolvency Act 1986.

Key facts
Company no.09441385
SectorConstruction
Incorporated16 Feb 2015
Reg. officeBorehamwood WD6
Appointed6 Apr 2026
Office holderNicola Meadows, AABRS
The timeline · incorporation → liquidation
16 Feb 2015
Incorporated
Registered as 09441385. Construction.
11 Nov 2016
First accounts filed
accounts-with-accounts-type-total-exemption-small
24 Mar 2025
Latest accounts filed
change-account-reference-date-company-previous-shortened
6 Apr 2026
Liquidator appointed
Creditors' voluntary liquidation.
6 Apr 2026
Gazette notice published
Notice 5103427 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 5103427
EditionThe Gazette
Appointed byMembers & creditors
UnderInsolvency Act 1986, s.100 & s.109
Filing trajectoryLate filing
Incorporated16 Feb 2015
Last accounts24 Mar 2025
Confirmation stmtOverdue
Account typeAccounts
Director stabilityBoard churn
Appointments1 since 2015
Resignations0 in final 12 mths
Active directors1
Avg tenure11.2 yrs
Practitioner appointedPractitioner
PractitionerNicola Meadows
FirmAABRS
RoleLiquidator
IP numberIP 9184
Appointed31 Mar 2026
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Lessons behind the liquidation

01
Regulatory compliance as a distress indicator

LMN Restoration and Polishing Ltd filed its last accounts on 24 March 2025, but its subsequent confirmation statement became overdue. In insolvency analysis, an overdue confirmation statement often serves as an early warning of administrative or financial distress. This delay preceded the formal move to appoint liquidators on 31 March 2026.

02
Stability does not guarantee structural immunity

The company maintained a highly stable management structure, showing an average director tenure of 11.2 years and just one appointment since 2015. While zero director resignations occurred in the final 12 months, this internal consistency was not enough to protect the business from insolvency. Long service and management continuity cannot completely shield a construction firm from external market pressures.

03
The role of voluntary winding up procedures

The decision by members and creditors to appoint joint liquidators under the Insolvency Act 1986 highlights the structured nature of voluntary wind downs. Nicola Meadows of AABRS was appointed alongside a colleague on 31 March 2026 to manage the orderly wind up. Using a creditors' voluntary liquidation allows directors to take a proactive approach to addressing terminal cash flow issues.

Pattern context

This case represents a common pattern in the construction sector where established businesses with stable leadership encounter sudden cash flow challenges that quickly translate into overdue filings and subsequent 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 LMN RESTORATION & POLISHING LTD.