In the latest Insolvency Digest, creditors of 46 furnishing businesses entering liquidation or administration are expected to suffer a combined shortfall of £49.4m.

John Lowe and Nathan Jones, both of FRP Advisory Trading Limited, were appointed as joint administrators of furniture retailer Coexistence Limited on 30 September 2025. Preferential creditor employee claims are owed £2,500, while the HMRC is owed £145,000. Both are expected to be repaid from realised asserts valuing £735,000. Unsecured creditors are owed £975,000, including a further £114,000 owed to staff and £19,000 owed to consumers. It is expected that creditors will suffer a shortfall of £390,000.

Stephen Katz and David Birne, both of Begbies Traynor (London) LLP, were appointed as joint liquidators of furniture retailer Cocoon Sofabeds Ltd on 10 June 2025. Preferential creditor claims saw the HMRC owed £497,000, while unsecured creditor claims stood at £1m. These included £609,000 owed to Google Ireland and £181,000 owed to Meta Platforms Ireland. It is expected that creditors will suffer a shortfall of around £1.5m.

Frank Wessely and Richard Easterby, both of Quantuma Advisory Limited, were appointed as joint administrators of bed business Sleep 8 Intrinsic Limited, trading as Sleep8, on 4 August 2025. Preferential employee claims of £45,000 are expected to be repaid from realised assets valuing £301,000 – this was largely from retail and display stock sold at a value of £205,000. The HMRC is also owed £107,000 and is expected to be repaid. As for unsecured creditors, claims totalled £17.1m, with £11.7m owed as an inter-company debt to Sleep 8 Holding LDA as highlighted above. A sum of £128,000 is owed to employees, while seven consumer creditors are owed a combined figure of £27,800. Other inter-company debts included £1.7m to Sleep 8 UK Limited and £1.3m to £AFT Advance Furniture Techno. It is expected that creditors will suffer a shortfall of £16.9m.

Nicholas Cusack and Kirren Keegan, both of Bailey Ahmad Ltd T/A BABR, were appointed as joint administrators of furniture manufacturer Craftwood Interiors Limited on 8 August 2025. Preferential creditor claims saw the HMRC owed £473,000, while unsecured creditor claims stood at £460,000, which included £51,000 owed to banks. It is expected that creditors will suffer a shortfall of around £794,000. A pre-packaged sale of the company’s business and assets was concluded on 8 August 2025 to a connected purchaser, Craftwood Interiors UK Limited, which was incorporated on 10 June 2025., for a total consideration of £140,000.

Colin Wilson and Trevor Binyon, both of Opus Restructuring LLP, were appointed as joint administrators of upholstery manufacturer Ashley Manor Upholstery Limited and importer Alexander and James Limited on 16 September 2025. For Ashley Manor, preferential claims totalled £12.8m, which included Bangkok Bank (owed £12.5m) and the HMRC (owed £325,000), with around £4.9m expected to be realised from company assets. Unsecured claims stood at £1.6m. It is expected that creditors will suffer a shortfall of £9.6m. For Alexander and James, unsecured creditors are owed £1.8m and are expected to suffer a shortfall of £991,000.

Stratford Hamilton and Stephen Goderski, both of PKF Littlejohn Advisory Limited, were appointed as joint liquidators of furniture retailer New England Home Interiors Limited on 23 September 2025. Preferential creditor, the HMRC is owed £22,000. Unsecured creditors are owed £427,000 including £153,000 owed to Funding Circle. It is expected that creditors will suffer a shortfall of £419,000.

Gareth Wilcox and Paul Harding, both of Opus Restructuring LLP, were appointed as joint liquidators of furniture wholesaler Decorus Furniture Group Limited on 18 September 2025. Preferential creditor employee claims are owed £16,700, while the HMRC is owed £83,000. Unsecured creditors are owed £231,000 including a further £101,000 owed to staff. It is expected that creditors will suffer a shortfall of £332,000.

Michael Fortune and Stewart Goldsmith, both of Leonard Curtis, were appointed as joint liquidators of furniture business Swan Systems Furniture Limited on 25 September 2025. Preferential creditor employee claims are owed £10,900, while the HMRC is owed £29,000. Unsecured creditors are owed £109,000 including £6,000 owed to consumers. It is expected that creditors will suffer a shortfall of £149,000.

Jamie Playford, of LEADING, was appointed as liquidator of furniture retailer Homes & Gardens of Hertfordshire Limited on 24 September 2025. Unsecured creditors are owed £14,000 including £4,000 owed to banks. It is expected that creditors will suffer a shortfall of the entire amount.

Richard Cacho, of RCM Advisory, was appointed as liquidator of furniture repair business NU Seating Ltd on 29 September 2025. Preferential creditor, the HMRC is owed £60,000. Unsecured creditors are owed £32,000 including £24,000 owed to Lloyds Bank. It is expected that creditors will suffer a shortfall of £92,000.

Andrew Smith and Thomas Grummitt, both of Bridgewood Financial Solutions Ltd, were appointed as joint liquidators of furniture restoration and retail business Uniquely Chic Furniture (Cheshire) Limited on 30 September 2025. Unsecured creditors are owed £45,000 including £28,000 owed to a director’s loan. It is expected that creditors will suffer a shortfall of £38,000.

Allister Manson and Gareth Wilcox, both of Opus Restructuring LLP, were appointed as joint liquidators of furniture manufacturer WTG Design Limited on 26 September 2025. Preferential creditor, the HMRC is owed £20,000, while unsecured creditors are owed £187,000. It is expected that creditors will suffer a shortfall of £190,000.

Kelly Burton and Olivia Barker, both of FRP Advisory Trading Limited, were appointed as joint liquidators of soft furnishings manufacturer STC Interiors Limited on 25 September 2025. Unsecured creditors are owed £31,000, which is all owed to the HMRC. It is expected that the creditor will suffer a shortfall of £28,000.

Molly Monks, of Parker Walsh Corporate Recovery Limited, was appointed as administrator of mattress recycling company Green Sleep Ltd on 26 September 2025. Preferential creditor, the HMRC is owed £58,000, while unsecured creditors are owed £602,000, including £50,000 owed to banks. It is expected that creditors will suffer a shortfall of £651,000.

Mark Hodgett and David Antony Willis, both of FRP Advisory Trading Limited, were appointed as joint liquidators of furniture business Fitted Your Way Ltd on 29 September 2025. Unsecured creditors are owed £16,000, while creditors are expected to suffer a shortfall of £36,900.

Rikki Burton and Jasmine Baxter, both of Anderson Brookes Insolvency Practitioners Limited, were appointed as joint liquidators of carpet retailer Birmingham Rugs Limited on 6 October 2025. Unsecured creditor, Lloyds Bank, is owed £40,000 and is expected to suffer a shortfall of the entire amount.

Richard Pinder and Sean Williams, both of Leonard Curtis, were appointed as joint liquidators of furniture manufacturer F.& M. Steed Limited, trading as Steed Upholstery / Peter Guild, on 9 October 2025. Preferential creditor employee claims are owed £26,000, while the HMRC is owed £316,000. Unsecured creditors are owed £567,000 including a further £302,000 owed to staff. It is expected that creditors will suffer a shortfall of £905,000.

Stephen Absolom and Howard Smith, both of Interpath Ltd, were appointed as joint liquidators of furniture retailer Hamsard 3462 Limited on 9 October 2025. Preferential creditor, the HMRC is owed £428,000, while a floating charge debt of £10.3m is owed to Epic Private Equity. Unsecured creditor, David Philips Furniture (in administration) is owed £1.2m. It is expected that creditors will suffer a shortfall of £13m.

Ian Royle and David Broadbent, both of Begbies Traynor (Central) LLP, were appointed as joint liquidators of office furniture supplier Alpha Office Solutions Limited on 9 October 2025. Preferential creditor, the HMRC is owed £2,000, while unsecured creditors are owed £67,000, including £33,000 owed to employees. It is expected that creditors will suffer a shortfall of £70,000.

Situl Raithatha, of Springfields Advisory LLP, was appointed as liquidator of kitchen furniture manufacturer Classic Kitchens & Interior Ltd on 8 October 2025. Preferential creditor, the HMRC is owed £40,000, while unsecured creditors are owed £96,000. It is expected that creditors will suffer a shortfall of £134,000.

Steven Glanvill and Neil Money, both of CBA Business Solutions, were appointed as joint liquidators of kitchen furniture manufacturer Philip Dowse Limited, trading as Philip Dowse Interiors, on 15 October 2025. Preferential creditor employee claims are owed £30,000, while the HMRC is owed £25,000. Unsecured creditors are owed £614,000 including a further £217,000 owed to staff. It is expected that creditors will suffer a shortfall of £806,000.

David Kirk and Daniel Jeeves, both of Kirks, were appointed as joint liquidators of wholesaler Axminster (Contracts) Limited on 14 October 2025. Preferential creditor, the HMRC is owed £168,000, while unsecured creditors are owed £379,000. It is expected that creditors will suffer a shortfall of £2m – due to an additional floating charge of £1.6m owed to the Axminster Group.

Christopher Brooksbank, of CB Business Recovery Ltd, was appointed as liquidator of furniture business Bell & Stocchero Ltd on 20 October 2025. Preferential creditor, the HMRC is owed £436,000, while unsecured creditors are owed £251,000. These included £35,000 owed to HSBC Bank, £21,000 owed to the Insolvency Service and £121,000 to the trade. It is expected that creditors will suffer a shortfall of £804,000.

Robert Young and Nicola Banham, both of Azets, were appointed as joint liquidators of furniture retailer Cloisters Design Limited on 20 October 2025. Preferential creditor employee claims are owed £8,000, while the HMRC is owed £225,000. Unsecured creditors are owed £886,000 including a further £39,000 owed to staff and £52,000 owed to consumers. It is expected that creditors will suffer a shortfall of £1.1m.

Ninos Koumettou and Yiannis Koumettou, both of Begbies Traynor (Central) LLP, were appointed as joint liquidators of carpet retailer Aria Aras Ltd, trading as Dem Carpets & Rugs, on 17 October 2025. Unsecured creditors are owed £72,000, including £30,000 owed to Lloyds Bank. It is expected that creditors will suffer a shortfall of the entire amount.

Peter Herberts and Paul Mallatratt, both of Abbey Taylor Jones Limited, were appointed as joint liquidators of furniture business Sofa Savvy Limited, trading as The Furniture Megastore, on 22 October 2025. A floating charge debt stands at £206,000, while unsecured creditors are owed £141,000, including £65,000 owed to banks, £15,000 owed to Funding Circle and £51,000 owed to Sheffield City Council. It is expected that creditors will suffer a shortfall of £339,000.

Ian Royle and David Broadbent, both of Begbies Traynor (Central) LLP, were appointed as joint liquidators of furniture manufacturer Up North Cabinet Makers Ltd on 23 October 2025. Preferential creditor, the HMRC is owed £98,000, while unsecured creditors are owed £40,000. These included £15,000 owed to The Royal Bank of Scotland and £14,000 owed to IWOCA. It is expected that creditors will suffer a shortfall of £138,000.

Louise Baxter and Wayne MacPherson, both of Begbies Traynor (Central) LLP, were appointed as joint liquidators of furniture repair business Foam and Covers Ltd on 23 October 2025. Preferential creditor, the HMRC is owed £200,000, while unsecured creditor, also the HMRC, is owed £200,000. It is expected that creditors will suffer a shortfall of £400,000.

Zain Iqbal, of Cooper Young, was appointed as liquidator of bespoke furniture business 3Z Construction Ltd on 29 October 2025. Preferential creditor, the HMRC is owed £47,000, while unsecured creditors are owed £116,000. It is expected that creditors will suffer a shortfall of £145,000.

Malcolm Rhodes and Luke Venner, both of Bishop Fleming LLP, were appointed as joint liquidators of carpet retailer Greendale Flooring Limited on 23 October 2025. Preferential creditor, the HMRC is owed £58,000, while unsecured creditors are owed £51,000. It is expected that creditors will suffer a shortfall of £102,000.

Lee De’ath and Tom Gardiner, both of Begbies Traynor (Central) LLP, were appointed as joint liquidators of furniture retailer Wentworth Design Limited on 28 October 2025. Preferential creditor employee claims are owed £2,000, while the HMRC is owed £20,000. Unsecured creditors are owed £129,000 including a further £40,000 owed to staff. It is expected that creditors will suffer a shortfall of £144,000.

Elias Paourou and David Meany, both of Quantuma Advisory Limited, were appointed as joint liquidators of furniture manufacturer Forrest Rowe Limited on 27 October 2025. Unsecured creditors are owed over £45,000, which is largely owed to Zinc Group Debt Collection. It is expected that creditors will suffer a shortfall of £44,000.

Gareth Howarth and Philip Lawrence, both of AMS Business Recovery, were appointed as joint liquidators of furniture manufacturer Kingston Kitchen & Bedroom Company Ltd on 29 October 2025. Preferential creditor employee claims are owed £7,000, while the HMRC is owed £2,000. Unsecured creditors are owed £85,000 including a further £76,000 owed to staff. It is expected that creditors will suffer a shortfall of £95,000.

Daniel Taylor, of Fortis Insolvency Limited, was appointed as liquidator of flooring business Westbourne Flooring Company Limited on 3 November 2025. Preferential creditor, the HMRC is owed £201,000, while unsecured creditors are owed £37,000. It is expected that creditors will suffer a shortfall of £230,000.

Daniel Ormerod and Lauren Fitton, both of Leonard Curtis, were appointed as joint liquidators of furniture business Elevate Workspaces Ltd on 3 November 2025. Preferential creditor employee claims are owed £25,000, while the HMRC is owed £299,000. Unsecured creditors are owed £1.4m including a further £216,000 owed to staff. It is expected that creditors will suffer a shortfall of £1.9m.

Steve Henson, of Castle Hill Insolvency, was appointed as liquidator of carpet retailer ISCA Trading Ltd on 3 November 2025. Unsecured creditors are owed £29,000. It is expected that creditors will suffer a shortfall of £21,000.

Francesca Vivace and Christopher Brindle, both of Campbell, Crossley & Davis, were appointed as joint liquidators of furniture manufacturer PBJ NW Limited on 30 October 2025. Preferential creditor employee claims are owed £288,000, while unsecured creditors are owed £344,000, including a £300,000 owed as a Director’s loan. It is expected that creditors will suffer a shortfall of £626,000.

Gareth Lewis and Matthew Russell, both of Lewis Business Recovery & Insolvency, were appointed as joint liquidators of furniture manufacturer Sleep Factory Ltd on 3 November 2025. Preferential creditor employee claims are owed £44,000, while the HMRC is owed £587,000. Unsecured creditors are owed £1m including £114,000 owed to Wayfair Stores. It is expected that creditors will suffer a shortfall of £1.7m.

Peter Herberts and Paul Mallatratt, both of Abbey Taylor Jones Limited, were appointed as joint liquidators of upholstery and curtains provider P. Gorton Ltd, trading as Gorton Interiors, on 10 November 2025. Preferential creditor, the HMRC is owed £148,000, while unsecured creditors are owed £72,000 with a further £64,000 owed to the HMRC. It is expected that creditors will suffer a shortfall of £217,000.

Mark Reynolds, of Valentine & Co, was appointed as liquidator of furniture manufacturer Mallace Victoria Ltd on 13 November 2025. Preferential creditor employee claims are owed £8,000, which are expected to repaid from realised assets of £11,000. Unsecured creditors are owed £769,000 with a further £53,000 owed to staff and £592,000 owed to directors. It is expected that creditors will suffer a shortfall of £767,000.

Christopher Horner, of Robson Scott Associates T/a Business Rescue Expert, was appointed as liquidator of bed retailer Norfolk Beds Limited on 13 November 2025. Preferential creditor, the HMRC is owed £1,000, while unsecured creditors are owed £37,000 with a further £16,000 owed to the HMRC. It is expected that creditors will suffer a shortfall of £38,000.

Gareth Howarth and Philip Lawrence, both of AMS Business Recovery, were appointed as joint liquidators of furniture retailer Hub UK Group Limited on 12 November 2025. Preferential creditor employee claims are owed £8,000, while the HMRC is owed £64,000. Unsecured creditors are owed £670,000, including a further £31,000 owed to staff. It is expected that creditors will suffer a shortfall of £730,000.

Andrew Cordon and James Everist, both of CFS Restructuring LLP, were appointed as joint liquidators of carpet supplier BJM Flooring and Supplies Ltd on 20 November 2025. Preferential creditor, the HMRC is owed £5,000, while unsecured creditors are owed £101,000 with £75,000 owed to banks. It is expected that creditors will suffer a shortfall of £109,000.

Andrew Davenport, of Maxim IP Limited, was appointed as liquidator of retailer Wright Choice Carpets Limited, trading as United Carpets and Beds, on 18 November 2025. Preferential creditor employee claims are owed £4,000, while the HMRC is owed £26,000. Both are expected to be repaid from company assets valuing £46,000. Unsecured creditors are owed £410,000, including a further £20,000 owed to staff. It is expected that creditors will suffer a shortfall of £414,000.

Stephen Lancaster, of Lucas Ross Limited, was appointed as liquidator of floor and wallcovering business Multisave Carpets Limited on 18 November 2025. Preferential creditor, the HMRC is owed £122,000, while unsecured creditors are owed £349,000 with £196,000 owed to banks. It is expected that creditors will suffer a shortfall of £465,000.

Jamie Playford, of Leading, was appointed as liquidator of furniture retailer Switched On Group Limited on 19 November 2025. Preferential creditor, the HMRC is owed £1,200, while unsecured creditors are owed £37,000 with £32,000 owed to NatWest Bank. It is expected that creditors will suffer a shortfall of £38,000.