In the latest Insolvency Digest, creditors of 31 furnishing businesses entering liquidation or administration are expected to suffer a combined shortfall of £19m.

Jeffrey Brenner and James Stares, both of Antony Batty & Company Limited, were appointed as joint administrators of furniture retailer Indigo Furnishings Limited, trading as Living Space, on 6 October 2025. As for creditors, secured creditor HSBC Bank is owed £255,000, while preferential employee claims stood at £15,000, with the latter expected to be repaid from realised assets totalling £32,900. The HMRC is also owed £110,000, while unsecured creditors are owed a combined sum of £962,000. These include a further £180,000 owed to staff as well as £121,000 owed to 36 consumer claims. It is expected that creditors will suffer a shortfall of £1.3m.

Michael Wellard, of RBW Restructuring Limited, was appointed as liquidator of carpet retailer Abbey Tile Supplies Limited on 20 November 2025. Preferential employee claims stood at £3,200, which is expected to be repaid from realised assets of £45,000. The HMRC is also owed £56,000, while unsecured creditors are owed a combined sum of £556,000. These include a further £59,000 owed to staff as well as £378,000 owed to directors. It is expected that creditors will suffer a shortfall of £585,000.

Tauseef Rashid, of Qimzen Advisory, was appointed as liquidator of furniture retailer HT Furniture Limited, trading as Hashtag Furniture, on 20 November 2025. Unsecured creditors are owed a combined sum of £57,000. These include £33,000 owed to banks, as well as £18,000 owed to directors. It is expected that creditors will suffer a shortfall of £57,000.

Alex Cadwallader and Dane O’Hara, both of Leonard Curtis, were appointed as joint administrators of furniture supplier Waterline Limited on 9 October 2025. Preferential employee claims stood at £12,400, while the HMRC is owed £358,000. These are expected to be repaid from realised assets valuing £4.2m. However, there is also a secured debt owed to its parent company to sum of £5.4m. Unsecured creditor claims totalled £3.4m and included £994,000 owed to staff redundancy as well as another sum of £919,000. It is expected that creditors will suffer a shortfall of £2.8m.

Richard Warwick and Rachel Hotham, both of Milsted Langdon LLP, were appointed as liquidators of carpet retailer Westmac Flooring Specialists Ltd on 20 November 2025. The HMRC is owed £68,000, while unsecured creditors are owed a combined sum of £86,000. These include £21,000 owed to staff. It is expected that creditors will suffer a shortfall of £147,000.

Myles Jacobson, of MJ Advisory, was appointed as liquidator of furniture manufacturer Richard Cullinan (Joinery) Limited on 18 November 2025. Preferential employee claims stood at £5,900, which is expected to be repaid from realised assets of £10,000. The HMRC is also owed £32,000, while unsecured creditors are owed a combined sum of £311,000. These include a further £59,000 owed to staff. It is expected that creditors will suffer a shortfall of £362,000.

Lee Morris and John Thompson, both of Marshall Peters, were appointed as joint liquidators of furniture retailer Homelife Trade UK Limited on 18 November 2025. The HMRC is owed £180,000, while unsecured creditors are owed £23,000. It is expected that creditors will suffer a shortfall of £204,000.

Martin Buttriss and Carolynn Best, both of Begbies Traynor (Central) LLP, were appointed as joint liquidators of soft furnishings manufacturer Simply Interiors by J Ltd on 25 November 2025. Unsecured creditors are owed £19,000 in addition to a debt of £23,800 owed to HSBC Bank. It is expected that creditors will suffer a shortfall of £41,000.

James Stares, of Antony Batty & Company LLP, was appointed as liquidator of furniture retailer William Cope Interior Design Limited on 26 November 2025. Preferential employee claims stood at £2,400, which is expected to be repaid from realised assets of £14,000. The HMRC is also owed £4,200, while unsecured creditors are owed a combined sum of £24,600. These include a further £12,000 owed to staff. It is expected that creditors will suffer a shortfall of £17,000.

Sandra Fender, of Sanderlings LLP, was appointed as liquidator of kitchen furniture manufacturer Hugo and Blake Ltd on 27 November 2025. The HMRC is owed £3,000, while unsecured creditors are owed a combined sum of £84,000. It is expected that creditors will suffer a shortfall of £82,000.

Stuart Kelly and Claire Harsley, both of SPK Financial Solutions Limited, were appointed as joint liquidators of kitchen furniture manufacturer Premier Commercial Kitchens Limited on 3 December 2025. The HMRC is owed £73,000, while unsecured creditors are owed a combined sum of £34,000. It is expected that creditors will suffer a shortfall of £101,000.

Robert Cooksey, of Bridgestones Limited, was appointed as liquidator of furniture manufacturer Kraft Upholstery Limited on 8 December 2025. Preferential employee claims stood at £4,800, while unsecured creditors are owed a combined sum of £53,600. These include a further £35,000 owed to staff. It is expected that creditors will suffer a shortfall of £58,000.

Louise Baxter and Wayne MacPherson, both of Begbies Traynor (Central) LLP, were appointed as joint liquidators of carpet retailer JMI Flooring Limited on 4 December 2025. The HMRC is owed £2,400, while unsecured creditors are owed a combined sum of £26,000. It is expected that creditors will suffer a shortfall of £29,000.

David Robson, of Gaines Robson Insolvency Ltd, was appointed as liquidator of furniture retailer Halifax Kitchen & Bedroom Company Ltd on 10 December 2025. The HMRC is owed £159,000, while unsecured creditors are owed a combined sum of £119,000. It is expected that creditors will suffer a shortfall of £336,000.

Dane O’Hara and Alex Cadwallader, both of Leonard Curtis, were appointed as joint administrators of furnishings business Fired Earth Limited on 31 October 2025. Preferential employee claims stood at £158,000, while the HMRC is owed £605,000, which are both expected to repaid in full. Unsecured creditors are owed a combined sum of £3.2m, which includes a further £827,000 owed to staff as well as £172,000 owed to consumers. It is expected that creditors will suffer a shortfall of £5.5m.

Kevin Weir, of Small Business Rescue Ltd, was appointed as liquidator of furniture manufacturer Telega Made Limited on 11 December 2025. Preferential employee claims stood at £2,900, which is expected to be repaid from realised assets of £4,700. The HMRC is also owed £5,300, while unsecured creditors are owed a combined sum of £52,600. These include a further £15,000 owed to staff. It is expected that creditors will suffer a shortfall of £56,000.

Darren Edwards, of Exigen Group Limited T/A Liquidation Centre, was appointed as liquidator of Overstock Midlands Limited on 11 December 2025. Unsecured creditors are owed a combined sum of £16,000. These include £14,000 owed to banks. It is expected that creditors will suffer a shortfall of £17,000.

Andrew Mackenzie and Laura Baxter, both of Begbies Traynor (Central) LLP, were appointed as joint liquidators of wholesaler OE Products Limited, trading as OE Lights, on 15 December 2025. The HMRC is owed £292,000, while unsecured creditors are owed £16,000. It is expected that creditors will suffer a shortfall of £308,000.

Craig Ridgley and Mark Tailby, both of Mercian Advisory Limited, were appointed as joint liquidators of furniture retailer Furniture Direct (Leics) Ltd on 16 December 2025. Preferential employee claims stood at £3,600, which is expected to be repaid from realised assets of £8,400. The HMRC is also owed £10,000, while unsecured creditors are owed a combined sum of £466,000. These include a further £33,000 owed to staff as well as £239,000 owed to banks. It is expected that creditors will suffer a shortfall of £521,000.

Nedim Ailyan and Paul Atkinson, both of FRP Advisory Trading Limited, were appointed as joint liquidators of furniture retailer Novia Furniture Ltd on 15 December 2025. The HMRC is owed £198,000, while HSBC is owed £1.5m. Unsecured creditors are owed a combined sum of £398,000. These include a further £56,000 owed to the HMRC as well as £133,000 owed to landlords. It is expected that creditors will suffer a shortfall of £2.2m.

Kelly Mitchell and Richard Wragg, both of Quantuma Advisory Limited, were appointed as joint liquidators of soft furnishings manufacturer Tiger Sewing Solutions Ltd on 12 December 2025. The HMRC is owed £21,000, while unsecured creditors are owed a combined sum of £172,000. It is expected that creditors will suffer a shortfall of £194,000.

Ninos Koumettou and Yiannis Koumettou, both of Begbies Traynor (Central) LLP, were appointed as joint liquidators of upholstery wholesaler CLX Sofas Limited on 16 December 2025. Preferential employee claims stood at £1,300, which is expected to be repaid from realised assets of £6,000. The HMRC is also owed £54,000, while unsecured creditors are owed a combined sum of £2.2m. It is expected that creditors will suffer a shortfall of £2.2m.

Jeremy Bleazard, of XL Business Solutions Limited, was appointed as liquidator of furniture manufacturer Anya FS Ltd on 18 December 2025. Preferential employee claims stood at £5,500. The HMRC is also owed £94,000, while unsecured creditors are owed a combined sum of £66,000. It is expected that creditors will suffer a shortfall of £165,000.

John Bell and Toyah Poole, both of Clarke Bell Limited, were appointed as joint liquidators of furniture repair firm Richard Jones Upholstery Limited on 16 December 2025. The HMRC is owed £5,000, while unsecured creditors are owed a combined sum of £33,000. It is expected that creditors will suffer a shortfall of £47,000.

Stella Davis and Alan Simon, both of Expedium Limited, were appointed as joint liquidators of furniture retailer Moblamery Ltd on 23 December 2025. Unsecured creditors are owed a combined sum of £61,000. It is expected that creditors will suffer a shortfall of £55,000.

Joseph Sadler and Andrew Cordon, both of CFS Restructuring LLP, were appointed as joint liquidators of furniture manufacturer Rutland Country Garden Furniture Ltd on 22 December 2025. The HMRC is owed £205,000, while unsecured creditors are owed a combined sum of £123,000. It is expected that creditors will suffer a shortfall of £319,000.

Marcus Tout, from Approved Recovery Limited, was appointed as liquidator of kitchen furniture manufacturer Back to Basics Furniture Limited on 16 December 2025. The HMRC is owed £8,800, while unsecured creditors are owed a combined sum of £24,000. It is expected that creditors will suffer a shortfall of £26,000.

Jonathan Beard and John Walters, both of Begbies Traynor (Central) LLP, were appointed as joint liquidators of furniture manufacturer Custom Fronts Limited on 19 December 2025. Preferential employee claims stood at £30,000, while the HMRC is also owed £251,000. Unsecured creditors are owed a combined sum of £570,000, which includes £188,000 to consumers and a further £101,000 owed to staff. It is expected that creditors will suffer a shortfall of £835,000.

Jamie Playford, of Leading, was appointed as liquidator of furniture retailer Handmade Furniture Ltd on 24 December 2025. The HMRC is owed £10,500, while unsecured creditors are owed a combined sum of £20,000. It is expected that creditors will suffer a shortfall of £30,000.

Rikki Burton and Jasmine Baxter, both of Anderson Brookes Insolvency Practitioners Limited, were appointed as joint liquidators of office furniture wholesaler Mastrad Furniture Components Limited on 12 January 2026. The HMRC is owed £8,800, while unsecured creditors are owed a combined sum of £73,000. It is expected that creditors will suffer a shortfall of £78,000.

Simon Carvill-Biggs and Miles Needham, both of FRP Advisory Trading Limited, were appointed as joint liquidators of furniture retailer Spacemaker Bedrooms Limited on 6 January 2026. The HMRC is owed £149,000, while unsecured creditors are owed a combined sum of £202,000. It is expected that creditors will suffer a shortfall of £351,000.