Case Studies/Road transport/M MARTINS SERVICES LTD
Creditors' voluntary liquidation

M MARTINS SERVICES LTD

M Martins Services Ltd, a road transport provider based in Northampton, was incorporated on 13 September 2021. The business entered creditors' voluntary liquidation on 7 April 2026 under sections 100 and 109 of the Insolvency Act 1986, with members and creditors appointing Dean Andrew Smith of Revolutionrti as liquidator. This transition occurred following the company's last micro entity accounts filing on 23 October 2025.

Key facts
Company no.13617549
SectorRoad transport
Incorporated13 Sep 2021
Reg. officeNorthampton NN1
Appointed7 Apr 2026
Office holderDean Andrew Smith, Revolutionrti
The timeline · incorporation → liquidation
13 Sep 2021
Incorporated
Registered as 13617549. Road transport.
10 Jul 2023
First accounts filed
accounts-with-accounts-type-micro-entity
30 Aug 2024
Board changes begin
First of the director resignations before failure.
23 Oct 2025
Latest accounts filed
accounts-with-accounts-type-micro-entity
7 Apr 2026
Liquidator appointed
Creditors' voluntary liquidation.
7 Apr 2026
Gazette notice published
Notice 5103773 in The Gazette.
17 Apr 2026
Statement of affairs
Sworn statement of assets and liabilities.

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 5103773
EditionThe Gazette
Appointed byMembers & creditors
UnderInsolvency Act 1986, s.100 & s.109
Ownership & controlPSC register
Beneficial ownerMrs Daniela Pozzi Eduardo
ControlOwnership of shares 25 to 50%
Owner typeIndividual
Controllers1 on record
Financial positionAs at 2026-03-24
Deficiency to creditors£49,550
Estimated assets£0
Total liabilities£49,550
Secured creditors£0
Unsecured creditors£0
Filing trajectoryLate filing
Incorporated13 Sep 2021
Last accounts23 Oct 2025
Confirmation stmtFiled
Account typeMicro-entity
Director stabilityBoard churn
Appointments2 since 2021
Resignations0 in final 12 mths
Active directors1
Avg tenure3.8 yrs
Director track recordTrack record
Other appointments0 other companies
DisqualificationsNone found
Practitioner appointedPractitioner
PractitionerDean Andrew Smith
FirmRevolutionrti
RoleLiquidator
IP numberIP 9596
AppointedUnknown
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Lessons behind the liquidation

01
Micro Entity Reporting Limits Visibility

The company utilised micro entity reporting, with its final accounts filed on 23 October 2025. While compliant with statutory requirements, these condensed filings offer limited financial visibility to external creditors and partners prior to the company entering liquidation on 7 April 2026. This demonstrates the challenge of assessing real time credit risk in small transport operations.

02
Board Stability Does Not Guarantee Survival

M Martins Services Ltd maintained a highly stable board, averaging a director tenure of 3.8 years and recording zero resignations in its final 12 months. With only two appointments since 2021 and one active director at the time of insolvency, the continuity of leadership was clear. This suggests that structural stability at the director level cannot insulate a business from sector specific cash flow pressures.

03
Operational Vulnerability in Localised Transport

Operating within the road transport sector in Northampton, the business was vulnerable to tight margins. Mrs Daniela Pozzi Eduardo held ownership of 25 to 50 percent of the shares as the sole controller on record, reflecting a concentrated ownership structure. When market pressures mounted, the lack of broader institutional backing or diversified directorship may have limited the options available to the single active director.

Pattern context

This case resembles a broader pattern of young transport micro entities operating with highly concentrated control that succumb to terminal cash flow pressures despite maintaining stable board membership throughout their active lifespans.

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 M MARTINS SERVICES LTD.