In the latest Insolvency Digest, creditors of 34 furnishing businesses entering liquidation or administration are expected to suffer a combined shortfall of £85.4m.

Dean Smith, of Revolution RTI Limited, was appointed as liquidator of furniture retailer C3 Collections Ltd on 23 December 2025. The HMRC is owed £16,000, while unsecured creditors are owed a combined sum of £19,000. These include £16,000 owed to NatWest Bank. It is expected that creditors will suffer a shortfall of £35,000.

Daniel Richardson and Edward Avery-Gee, both of CG&Co, were appointed as joint liquidators of carpet retailer Bespoke Carpets of London Ltd on 14 January 2026. The HMRC is owed £38,000, while unsecured creditors are owed a combined sum of £252,000. These include a £78,000 owed to NatWest Bank and a further £92,000 owed to the HMRC. It is expected that creditors will suffer a shortfall of £283,000.

Andrew Ryder, of JT Maxwell Ltd, was appointed as liquidator of kitchen furniture maker Aukitchen Limited on 14 January 2026. The HMRC is owed £6,000, while unsecured creditors are owed a combined sum of £31,000. It is expected that creditors will suffer a shortfall of £28,000.

Richard Williamson and Christopher Brindle, both of Campbell, Crossley & Davis, were appointed as joint liquidators of furniture retailer Choices Furniture Limited on 14 January 2026. Preferential employee claims stood at £2,000, while the HMRC is also owed £13,000. Unsecured creditors are owed a combined sum of £155,000. These include a further £53,000 owed to staff. It is expected that creditors will suffer a shortfall of £166,000.

Daniel Taylor, of Fortis Insolvency Limited, was appointed as liquidator of flooring business Trade Commercial Flooring Limited on 23 January 2026. Preferential employee claims stood at £11,900, while the HMRC is also owed £15,000. Unsecured creditors are owed a combined sum of £168,000. These include a further £12,000 owed to staff. It is expected that creditors will suffer a shortfall of £196,000.

James Clark and William Wright, both of Interpath Advisory, were appointed as joint administrators of kitchen furniture manufacturer Moores Furniture Group Limited on 19 January 2026. Preferential creditor claims, which consist of employee creditors, are owed £313,000, while the HMRC is owed £2.4m. It is expected that both should be repaid in full from realised assets valuing £5.7m.  Hilco is also owed approximately £29.6m as at the date of administration, inclusive of sums committed after acquiring the book debts from Bibby. Based on current estimates, it is uncertain whether Hilco will recover its indebtedness in full. As for unsecured creditors, claims totalled £24.8m, which included £5.8m to the trade, a further £6.4m to employees and £13m to its pension scheme. It is expected that creditors will suffer a shortfall of £66.4m.

Steve Henson and Adam Buck, both of Castle Hill Insolvency, were appointed as joint liquidators of kitchen furniture manufacturer Nick Manuell Limited on 20 January 2026. Preferential employee claims stood at £2,600, while the HMRC is also owed £4,000. Unsecured creditors are owed a combined sum of £40,000. These include a further £18,000 owed to staff. It is expected that creditors will suffer a shortfall of £45,000.

Andrew Ryder, of JT Maxwell Limited, was appointed as liquidator of furniture manufacturer Debenvale Limited on 20 January 2026. The HMRC is owed £197,000, while unsecured creditors are owed a combined sum of £484,000. These include £448,000 owed to banks. It is expected that creditors will suffer a shortfall of £662,000.

William Batty, of Antony Batty & Company Ltd, was appointed as liquidator of furniture retailer LB House of Brands Ltd, trading as Larkbury London, on 13 January 2026. The HMRC is owed £97,000, while unsecured creditors are owed a combined sum of £5.3m. These include £424,000 owed to consumers. It is expected that creditors will suffer a shortfall of £5.3m.

Zane Collins, of Rushtons Insolvency Limited, was appointed as liquidator of kitchen furniture manufacturer Warren Day Design Ltd on 20 January 2026. Preferential employee claims stood at £5,600, while the HMRC is also owed £53,000. Unsecured creditors are owed a combined sum of £71,000. These include a further £19,000 owed to staff. It is expected that creditors will suffer a shortfall of £129,000.

Stewart Goldsmith and Nicola Layland, both of Leonard Curtis, were appointed as joint liquidators of bed retailer Dream Rooms Limited, trading as Sweetdreams Beds, on 19 January 2026. Preferential employee claims stood at £1,800, while the HMRC is also owed £13,000. Unsecured creditors are owed a combined sum of £77,000. These include a further £24,000 owed to staff. It is expected that creditors will suffer a shortfall of £72,000.

Carolynn Best and Martin Buttriss, both of Begbies Traynor (Central) LLP, were appointed as joint liquidators of furniture repair business Cooper’s Upholstery Ltd on 22 January 2026. Preferential employee claims stood at £6,200, while the HMRC is also owed £67,000. Unsecured creditors are owed a combined sum of £73,000. These include a further £24,000 owed to staff. It is expected that creditors will suffer a shortfall of £143,000.

Jamie Playford, of Leading, was appointed as liquidator of kitchen furniture manufacturer A Plan Kitchens & Bedroom Furniture Limited on 28 January 2026. The HMRC is owed £997, while unsecured creditors are owed a combined sum of £54,000. It is expected that creditors will suffer a shortfall of £55,000.

Jo Watts and Andrew McTear, both of McTear Williams & Wood Limited, were appointed as joint liquidators of furniture retailer Naken Interiors Ltd on 29 January 2026. Preferential employee claims stood at £4,300, while the HMRC is also owed £21,000. Unsecured creditors are owed a combined sum of £382,000. These include a further £23,000 owed to staff, £49,000 to Barclays Bank and £117,000 owed to Funding Circle. It is expected that creditors will suffer a shortfall of £400,000.

Stuart Kelly and Claire Harsley, both of SPK Financial Solutions Ltd, were appointed as joint liquidators of carpet retailer Shaw’s Floors Ltd on 22 January 2026. The HMRC is owed £5,800, while unsecured creditors are owed a combined sum of £116,000. These include £60,000 owed to Funding Circle and £30,000 owed to HSBC Bank. It is expected that creditors will suffer a shortfall of £119,000.

Alison Burnside, of McAleer Jackson Ltd, was appointed as liquidator of furnishings retailer Rite Price Carpets, Flooring & Interiors Limited on 29 January 2026. Creditors are expected to suffer a shortfall of £781,000.

Philip Nunney and Phil Stone, both of Begbies Traynor (Central) LLP, were appointed as joint liquidators of furniture retailer Atomic Interiors Limited on 28 January 2026. The HMRC is owed £9,000, which his expected to be repaid from realised assets valuing £27,800. Unsecured creditors are owed a combined sum of £211,000. These include £68,000 owed to staff and £6,700 owed to deposit creditors. It is expected that creditors will suffer a shortfall of £201,000.

Stuart Rathmell, of Stuart Rathmell Insolvency, was appointed as liquidator of office furniture manufacturer Coulter Office Interiors Limited on 30 January 2026. Unsecured creditors are owed £42,000. It is expected that creditors will suffer a shortfall of £36,000.

Natalie Hughes, of Simply Corporate Limited, was appointed as liquidator of kitchen furniture manufacturer Acanthus Design Ltd on 4 February 2026. The HMRC is owed £18,000, while unsecured creditors are owed a combined sum of £192,000. It is expected that creditors will suffer a shortfall of £211,000.

Robert Cooksey, of Bridgestones Limited, was appointed as liquidator of furniture business Eden Furniture Limited on 11 February 2026. The HMRC is owed £9,500, while unsecured creditors are owed a combined sum of £129,000. These include £29,000 owed to NatWest Bank. It is expected that creditors will suffer a shortfall of £139,000.

Angela Canning, of Small Business Rescue Ltd, was appointed as liquidator of furniture wholesaler Romano Furniture Ltd on 10 February 2026. Preferential employee claims stood at £6,400, while the HMRC is also owed £34,000. Unsecured creditors are owed a combined sum of £255,000. These include a further £12,000 owed to staff and £66,000 owed as a director’s loan. It is expected that creditors will suffer a shortfall of £286,000.

Myles Jacobson, of MJ Advisory, was appointed as liquidator of hauliers of furniture, installations and storage business Spring Box London Limited on 10 February 2026. Preferential employee claims stood at £1,100, while the HMRC is also owed £124,000. Unsecured creditors are owed a combined sum of £477,000. These include a further £40,000 owed to staff, £23,000 to Barclays Bank and £84,000 owed to Funding Circle. It is expected that creditors will suffer a shortfall of £574,000.

Jack Callow and Colin Wilson, both of Opus Restructuring LLP, were appointed as joint liquidators of furniture manufacturer TCBC Limited on 11 February 2026. Preferential employee claims stood at £18,300, while the HMRC is also owed £188,000. Unsecured creditors are owed a combined sum of £886,000. These include a further £220,000 owed to staff. It is expected that creditors will suffer a shortfall of £1.1m.

Emma Mifsud and Mark Ranson, both of Opus Restructuring LLP, were appointed as joint administrators of garden furniture business Staffordshire Outbuildings Limited on 6 February 2026. Preferential creditor, the HMRC, is owed £402,000, while unsecured creditors are owed a combined sum of £340,000. These include a further £246,000 owed to the HMRC and £40,000 owed to its landlord. It is expected that creditors will suffer a shortfall of £664,000.

Brendan Hogan, of Cromwell & Co Insolvency Practitioners, was appointed as liquidator of ZL Furniture Limited on 17 February 2026. Unsecured creditors are owed a combined sum of £40,000 with the majority of £28,000 being owed to TSB Bank. It is expected that creditors will suffer a shortfall of the entire amount.

Liz Welch and Conrad Beighton, both of Leonard Curtis, were appointed as joint liquidators of furniture retailer Bucklescale Limited, trading as Aristocraft, on 16 February 2026. Preferential employee claims stood at £9,700, while the HMRC is also owed £59,000. Unsecured creditors are owed a combined sum of £885,000. These include £148,000 owed to consumers. It is expected that creditors will suffer a shortfall of £1.1m.

Martin Buttriss and Thomas Harris, both of Begbies Traynor (Central) LLP, were appointed as joint liquidators of furniture retailer Sleeptime Beds Ltd, trading as Sleepytime Beds & Furniture, on 17 February 2026. The HMRC is owed £1,100, while unsecured creditors are owed a combined sum of £42,000. It is expected that creditors will suffer a shortfall of £41,000.

Roderick Butcher, of Butcher Woods, was appointed as liquidator of furniture delivery firm LCM Home Delivery Specialists Ltd on 20 February 2026. The business owed preferential creditor the HMRC £73,000, while unsecured creditor claims totalled £31,000. It is expected that creditors will suffer a shortfall of £91,000.

Rikki Burton and Jasmine Baxter, both of Anderson Brookes Insolvency Practitioners Limited, were appointed as joint liquidators of furniture manufacturer Valiant Furniture Ltd on 20 February 2026. The business owed preferential creditor the HMRC £162,000, while unsecured creditor claims totalled £320,000. It is expected that creditors will suffer a shortfall of £475,000.

Zane Collins, of Insolvency One Limited, was appointed as liquidator of furniture retailer Ashley Cooke’s Home Furniture Limited on 18 February 2026. The business owed preferential creditor the HMRC £5,000, while unsecured creditor claims totalled £45,000. It is expected that creditors will suffer a shortfall of £48,000.

Andrew Smith and Thomas Grummitt, of Bridgewood Financial Solutions Ltd, were appointed as joint liquidators of furniture retailer Eco Beanz Ltd on 25 February 2026. The business owed preferential creditor the HMRC £12,000, while unsecured creditor claims totalled £57,000. It is expected that creditors will suffer a shortfall of £64,000.

Gary Birchall, of Focus Insolvency Group, was appointed as liquidator of carpet retailer The Flooring Market.com Ltd, trading as The UK Flooring Market, on 25 February 2026. The business owed preferential creditor the HMRC £39,000, while unsecured creditor claims totalled £9,000. It is expected that creditors will suffer a shortfall of £48,000.

Tom Gardiner and Lee De’ath, both of BTG Begbies Traynor (Central) LLP, were appointed as joint liquidators of soft furnishings manufacturer Sudbury Curtain Contracts Limited, trading as Sudbury Curtain Workroom, on 25 February 2026. Preferential employee claims stood at £4,000, while the HMRC is also owed £2,400. Unsecured creditors are owed a combined sum of £150,000. These include a further £45,000 owed to employees. It is expected that creditors will suffer a shortfall of £156,000.

Rob Keyes and David Taylor, both of KRE Corporate Recovery Limited, were appointed as joint liquidators of online retailer 100% Comfort Ltd on 26 February 2026. Preferential employee claims stood at £20,000, while the HMRC is also owed £116,000. Unsecured creditors are owed a combined sum of £1m, while secured creditor Stable Ventures is owed £4.3m. It is expected that creditors will suffer a shortfall of £5.4m.