In the latest Insolvency Digest, creditors of 43 furnishing businesses entering liquidation or administration are expected to suffer a combined shortfall of £56.1m.

Samuel Birchall and Howard Smith, of Interpath Advisory, were appointed as joint administrators of furniture business David Phillips Furniture Ltd on 15 July 2025. With regards to creditors, secured creditor claims included £1m owed to HSBC Bank, £10.4m owed to Epic and £6.1m in Hamsard 3463 – a holding company within the group. “Based on current estimates, we do not expect the Bank, Hamsard 3463, or Epic to recover their debt in full,” the report said. Preferential creditors included £180,000 owed to employees and £1.4m owed to the HMRC. Unsecured creditor claims included a further £1.1m owed to staff, £3.1m to the trade and £17.5m owed in intercompany debt. It is expected that creditors will suffer a total shortfall of £41.3m.

Nicholas Simmonds and Chris Newell, both of Quantuma Advisory Limited, were appointed as joint administrators of furniture retailer Raft Limited on 14 July 2025. Preferential creditor, the HMRC, is owed £552,000, while unsecured creditors are owed a combined sum of £509,000. It is expected that creditors will suffer a shortfall of £943,000.

Simon Carvill-Biggs and Miles Needham, both of FRP Advisory Trading Limited, were appointed as joint liquidators of furnishings repair business Auckland Operations UK Limited on 23 July 2025. Preferential creditor, the HMRC, is owed £161,000, while unsecured creditors are owed £4,000. It is expected that creditors will suffer a shortfall of £166,000.

Lee De’ath and Tom Gardiner, both of Begbies Traynor (Central) LLP, were appointed as joint liquidators of furnishings business Campbell and Green Interiors Limited on 30 July 2025. Preferential creditor, the HMRC is owed £462,000. Unsecured creditors are owed £1.3m with £638,000 owed to Harrison Varma Ltd. It is expected that creditors will suffer a shortfall of £1.7m.

Mark Hodgett and David Antony Willis, both of FRP Advisory Trading Limited, were appointed as joint liquidators of recycling & manufacture of mattresses business Bye Bye Bed Ltd on 28 July 2025. Preferential creditor, the HMRC, is owed £73,000, while unsecured creditors are owed a combined sum of £632,000. It is expected that creditors will suffer a shortfall of £745,000.

Annette Reeve, of Beesley Corporate Recovery, was appointed as liquidator of furniture manufacturer Panel Plan Limited on 6 August 2025. Preferential creditor, the HMRC, is owed £33,000, while unsecured creditors are owed a combined sum of £261,000. It is expected that creditors will suffer a shortfall of £286,000.

Hasib Howlader, of Hudson Weir Limited, was appointed as liquidator of furniture supplier K B Upholstery Ltd on 4 August 2025. Unsecured creditors are owed £55,000 and are expected to suffer a shortfall of the entire amount.

Stephen Beverley and Danielle Shore, both of Leonard Curtis, were appointed as joint liquidators of furniture retailer Everything Rosy Interiors Limited on 7 August 2025. Preferential creditor, the HMRC, is owed £1,000, while unsecured creditors are owed £20,000. It is expected that creditors will suffer a shortfall of £15,000.

Anthony Milnes and Sean Williams, both of Leonard Curtis, were appointed as joint liquidators of carpet retailer Claytons Carpets Homestyle & Gifts Ltd on 7 August 2025. Preferential creditor, the HMRC is owed is £46,000, while unsecured creditors are owed £73,000. It is expected that creditors will suffer a shortfall of £108,000.

Eileen Sale, of Sale Smith & Co. Limited, was appointed as liquidator of furniture manufacturer Furnitrim Limited on 12 August 2025. Preferential employee creditor claims totalled £8,400, while the HMRC is owed £96,000. Unsecured creditors are owed £160,000 with a further £53,000 owed to employees. It is expected that creditors will suffer a shortfall of £266,000.

Simon Farr and Richard Goodall, both of FRP Advisory Trading Limited, were appointed as joint liquidators of furniture manufacturer R & D Davidson Ltd on 13 August 2025. Preferential employee creditor claims totalled £26,000, while the HMRC is owed £142,000. Unsecured creditors are owed £362,000 with around £126,000 owed to Funding Circle and a further £103,000 owed to employees. It is expected that creditors will suffer a shortfall of £599,000.

Jeremy Bleazard, of XL Business Solutions Limited, was appointed as liquidator of furniture retailer Raw Essentials Limited, trading as Raw Furniture, on 13 August 2025. Preferential employee creditor claims totalled £9,000, while the HMRC is owed £115,000. Unsecured creditors are owed £221,000 with a further £78,000 owed to employees. It is expected that creditors will suffer a shortfall of £344,000.

Nicholas Cusack and Kirren Keegan, of Bailey Ahmad Business Recovery, were appointed as joint liquidators of furniture manufacturer Kartacoa Holdings Ltd on 12 August 2025. The unsecured creditor, which is an associated company – Craftwood Interiors Limited – is owed £205,000 and is expected to suffer a shortfall of the entire amount.

Eileen Sale, of Sale Smith & Co. Limited, was appointed as liquidator of bespoke furniture manufacturer and retailer Interiors Today Limited, trading as Vintage Armchair Club on 14 August 2025. Preferential creditor, the HMRC is owed £6,000, while unsecured creditors are owed £64,000 with around £24,000 owed to Barclays Bank and £40,000 owed to deposits. It is expected that creditors will suffer a shortfall of £70,000.

David Meany and Gary Thompson, both of Quantuma Advisory Limited, were appointed as joint liquidators of furniture retailer Castles Furniture Ltd on 14 August 2025. Preferential employee creditor claims totalled £5,800, while the HMRC is owed £38,000. Unsecured creditors are owed £214,000 with around £17,000 owed to consumers and a further £30,000 owed to employees. It is expected that creditors will suffer a shortfall of £250,000.

Edward Avery-Gee and Nick Brierley, both of CG&Co, were appointed as joint administrators of soft furnishings manufacturer Davidson Luxury Holdings Ltd, trading as Davidson London, on 11 August 2025. Preferential creditor, the HMRC is owed is £274,000, while unsecured creditors are owed £151,000. It is expected that creditors will suffer a shortfall of £574,000.

Andrew Ryder, of JT Maxwell Ltd, was appointed as liquidator of furniture manufacturer The New Forest Countryside Ltd on 20 August 2025. Preferential creditor the HMRC is owed £53,000. Unsecured creditors are owed £55,000 with around £17,000 owed to banks. It is expected that creditors will suffer a shortfall of £108,000.

Avner Radomsky and Charlotte Jobling, both of RG Insolvency, were appointed as joint liquidators of wholesale business Ye Olde Traditional Furniture Co. Limited, trading as YOTFC Ltd, on 22 August 2025. Preferential employee creditor claims totalled £3,000, while the HMRC is owed £9,600. Unsecured creditors are owed £193,000 with a further £36,000 owed to employees. It is expected that creditors will suffer a shortfall of £275,000.

John Fisher, of Parkin S Booth Ltd, was appointed as liquidator of Furniture World (Birkenhead) Limited on 22 August 2025. Preferential employee creditor claims totalled £3,500, while the HMRC is owed £4,700. Unsecured creditors are owed £201,000 with around £58,000 owed to banks and a further £20,000 owed to employees. It is expected that creditors will suffer a shortfall of £196,000.

Peter Harold of Birchwood Insolvency Ltd, was appointed as liquidator of carpet retailer Piledirection Limited, trading as Royton Carpets, on 22 August 2025. Unsecured creditors are owed £544,000, largely owed to directors at a value of £500,000. It is expected that creditors will suffer a shortfall of the entire amount.

Tom D’Arcy and Chris Latos, both of Begbies Traynor (Central) LLP, were appointed as joint liquidators of bed retailer Sussex Beds (Horley) Ltd, on 21 August 2025. The business owed unsecured creditors a total of £233,000, which are largely made up from other divisions within the company’s group. Sussex Beds Centre (Distribution) Limited is owed the most, a figure of £133,000. A shortfall of £231,000 is expected.

Jamie Playford, of LEADING, was appointed as liquidator of furniture retailer Kitchen and Bedroom Workshop Limited, trading as Orchid Interiors, on 27 August 2025. Preferential employee creditor claims totalled £1,400, while the HMRC is owed £19,000. Unsecured creditors are owed £68,000 with a further £16,000 owed to employees. It is expected that creditors will suffer a shortfall of £89,000.

David Farmer and Lloyd Biscoe, both of Birchwood Bond, were appointed as joint liquidators of carpet retailer Maplefords Flooring Ltd on 28 August 2025. Preferential creditor, the HMRC is owed £7,000. Unsecured creditors are owed £99,000 with £71,000 owed to as a director’s loan. It is expected that creditors will suffer a shortfall of £98,000.

Annette Reeve, of Beesley Corporate Recovery, was appointed as liquidator of furniture manufacturer SupellexUK Limited on 28 August 2025. Preferential creditor, the HMRC is owed £160,000. Unsecured creditors are owed £306,000 with £163,000 owed to banks. It is expected that creditors will suffer a shortfall of £448,000.

Christopher Horner, of Robson Scott Associates T/a Businessrescueexpert, was appointed as liquidator of furniture retailer Time Out Space Ltd on 20 August 2025. Preferential creditor, the HMRC is owed £32,000, while unsecured creditors are owed £118,000. It is expected that creditors will suffer a shortfall of £147,000.

Lisa Ion and Ian McCulloch, both of Opus Restructuring LLP, were appointed as liquidators of furniture retailer Direct Mirror Doors (NW) Ltd on 4 September 2025. Preferential employee creditor claims totalled £14,000, while the HMRC is owed £50,000. Unsecured creditors are owed £160,000 with a further £49,000 owed to employees. It is expected that creditors will suffer a shortfall of £217,000.

Paul Palmer, of Marshall Peters, was appointed as liquidator of furniture retailer Hazel Grove Kitchens Ltd on 2 September 2025. Unsecured creditors are owed £23,000 with £11,000 owed to Lloyds Bank. It is expected that creditors will suffer a shortfall of £18,000.

Jamie Playford, of LEADING, was appointed as liquidator of mattress manufacturer Dreamland Manufacturing Ltd, trading as Dreamland Beds, on 3 September 2025. Preferential creditor, the HMRC is owed £113,000. Unsecured creditors are owed £94,000 with a further £93,000 owed to the HMRC. It is expected that creditors will suffer a shortfall of £208,000.

James Varney and Simon Bonney, both of Arafino Advisory Limited, were appointed as liquidators of upholstery business Ferguson’s Upholstery Limited on 27 August 2025. Preferential creditor, the HMRC is owed £23,900. Unsecured creditors are owed £162,000 with a further £125,000 owed to the HMRC. It is expected that creditors will suffer a shortfall of £188,000.

Julian Pitts and Richard Kenworthy, both of Begbies Traynor (Central) LLP, were appointed as liquidators of floorings retailer Trade Price Stone Ltd on 3 September 2025. Preferential employee creditor claims totalled £9,500, while the HMRC is owed £245,000. Unsecured creditors are owed £380,000 with a further £127,000 owed to employees. It is expected that creditors will suffer a shortfall of £619,000.

Natalie Hughes, of Simply Corporate Limited, was appointed as liquidator of furniture manufacturer Atkinsons of Manchester Ltd, trading as Crafty Creations Mcr, on 9 September 2025. Preferential employee creditor claims totalled £5,600, while the HMRC is owed £32,000. Unsecured creditors are owed £138,000. It is expected that creditors will suffer a shortfall of £174,000.

Nimish Patel, of Hudson Weir Limited, was appointed as liquidator of furniture manufacturer Iaru Furniture Limited on 29 July 2025. Preferential creditor, the HMRC, is owed £339,000, while unsecured creditors are owed £153,000, with a further £94,000 owed to the HMRC. It is expected that creditors will suffer a shortfall of £479,000.

Mark Ranson and Adrian Dante, both of Opus Restructuring LLP, were appointed as joint administrators of bed retailer The Sleep Haven Limited on 7 August 2025. Preferential creditor, the HMRC, is owed £22,000, while unsecured creditors are owed £427,000, with 141 consumers owed a combined figure of £78,000. It is expected that creditors will suffer a shortfall of £421,000.

Debi Harvey, of Harveys Insolvency & Turnaround Limited, was appointed as liquidator of carpet retailer MC2 Tiles and Flooring Limited on 8 September 2025. Unsecured creditors are owed £66,000, with employees owed £18,000. It is expected that creditors will suffer a shortfall of £62,000.

Robert Cooksey, of Bridgestones Limited was appointed as liquidator of furniture and carpet retailer Clarksfields Flooring & Furniture Ltd on 18 September 2025. Preferential creditor, the HMRC, is owed £9,800, while unsecured creditors are owed £97,000. It is expected that creditors will suffer a shortfall of £107,000.

Craig Johns and Jason Elliott, both of Cowgills Limited, were appointed as joint liquidators of flooring business Weavers Carpets and Flooring Ltd on 11 September 2025. Preferential creditor, the HMRC, is owed £22,000, while unsecured creditors are owed £90,000, with employees owed £24,000. It is expected that creditors will suffer a shortfall of £107,000.

Mark Newton and Nicola Meadows, of AABRS Limited, were appointed as joint liquidators of N&P Housewares Ltd on 16 September 2025. Preferential creditor, the HMRC, is owed £6,000, while unsecured creditors are owed £37,000. It is expected that creditors will suffer a shortfall of £43,000.

John Rimmer and Lauren Auburn, both of BRI Business Recovery and Insolvency, was appointed as joint liquidators of furniture manufacturer The Attic Room Design Limited on 17 September 2025. Preferential creditor, the HMRC, is owed £221,000 – which is expected to repaid in part from realised assets valuing £211,000. Unsecured creditors are owed £1.2m, with trade creditors owed £540,000. It is expected that creditors will suffer a shortfall of £1.7m.

Virgil Levy, of LA Business Recovery, was appointed as liquidator of furniture delivery and assembly business Home Furniture Installations Ltd on 17 September 2025. Preferential creditor, the HMRC, is owed £108,000, while unsecured creditors are owed £20,000, with HSBC owed £18,000. It is expected that creditors will suffer a shortfall of £128,000.

Brendan Hogan, of Cromwell & Co Insolvency Practitioners, was appointed as liquidator of furniture ecommerce business Pash Limited, trading as Pash Classics, on 22 September 2025. Preferential creditor, the HMRC, is owed £82,000, while unsecured creditors are owed £449,000, with 119 consumers owed a combined figure of £99,000. It is expected that creditors will suffer a shortfall of £517,000.

Chris Tate and Andrew McGill, both of Azets, was appointed as joint liquidators of furniture manufacturer Morgan Contract Furniture Limited on 18 September 2025. Preferential creditor, employee claims, are owed £20,000, while the HMRC, is owed £234,000, which are expected to be repaid from realised assets valuing £478,000. Unsecured creditors are owed £1.3m, with employees owed a further £557,000. It is expected that creditors will suffer a shortfall of £1.2m.

Richard Marchinton, of Conselia Limited, was appointed as liquidator of flooring retailer Lifestyle Flooring UK Leeds Ltd on 15 September 2025. Unsecured creditors are owed £49,000, with HSBC Bank owed £34,000 and the HMRC owed £15,000. It is expected that creditors will suffer a shortfall of the entire amount.

Andrew Rosler, of Ideal Corporate Solutions Limited, was appointed as liquidator of curtains retailer McGrath’s Blinds & Curtains Limited on 16 September 2025. Preferential creditor, the HMRC, is owed £32,000, while unsecured creditors are owed £167,000. It is expected that creditors will suffer a shortfall of £199,000.