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Petitions to wind up (Companies)

Re-play IT LTD faces a winding-up petition

active Company no. SC560835 Published 28 July 2026

In short: Re-play IT LTD (company no. SC560835) faced a winding-up petition, according to a Petitions to wind up (Companies) notice published in The London Gazette on 28 July 2026. The petition was presented by HM Revenue & Customs. The case is before the Edinburgh Sheriff Court.

A petition was filed on 21 July 2026 in Edinburgh Sheriff Court to wind up RE‑PLAY IT LTD and appoint a liquidator.

Notice details

Company
RE-PLAY IT LTD
Company number
SC560835
Registered office
126 High Street, Musselburgh, EH21 7EA
Court
Edinburgh Sheriff Court
Date of petition
21 July 2026
Petitioner
Advocate General for Scotland on behalf of the Commissioners for His Majesty’s Revenue and Customs
Petitioner representative
L Simpson, Officer of Revenue & Customs, HM Revenue & Customs, HMRC Legal Group, Queen Elizabeth House, Edinburgh
Petitioner reference
Scotland/1217982/DBS
Nature of notice
Petitions to wind up (Companies)

What this notice means

A winding-up petition asks the court to close a company and place it into compulsory liquidation, most often because a debt has gone unpaid. If the court makes a winding-up order, control passes to the Official Receiver or an appointed liquidator, the company's bank accounts are frozen and its assets are sold to repay creditors.

HMRC is the petitioning creditor, so the debt behind the petition is unpaid tax — most often VAT, PAYE or corporation tax — rather than a trade debt. HMRC petitions usually follow a long run of missed payments and ignored demands.

What an HMRC petition means, and how directors respond to one: HMRC Winding-Up Petitions.

Read more: Facing a Winding-Up Petition?.

What happens next

At the hearing the court decides whether to make a winding-up order. Until it does, the petition can still be dismissed or withdrawn — if the debt is paid, if it is genuinely disputed on substantial grounds, if the company has a cross-claim larger than the debt, or if the court is persuaded to adjourn while a rescue or refinancing is put in place. If an order is made, the company stops trading, its bank accounts are frozen, control passes to the Official Receiver and a liquidator is appointed to sell the assets and pay creditors in the order fixed by law.

All notices for Re-play IT LTD

2 Gazette notices on record for company no. SC560835, newest first. The full history, with last filed accounts, is on the Re-play IT LTD company record.

  1. Appointment of liquidators (Court) 30 Sep 2026

How does this notice affect you?

Choose what applies and we'll point you at the right next step.

Is your own business showing the same warning signs?

Falling margins, stretched creditors, overdue filings and HMRC arrears usually appear months before a Gazette notice. Directors who act at that stage keep far more options open, from an informal turnaround to a CVA or restructuring plan.

Related guidance

Free, practical guides from K2 on what this kind of notice means for directors.

More winding up notices

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Frequently asked questions

Has Re-play IT LTD gone into liquidation?

The London Gazette published a Petitions to wind up (Companies) for Re-play IT LTD (company no. SC560835) on 28 July 2026. A winding-up petition asks the court to close a company and place it into compulsory liquidation, most often because a debt has gone unpaid. If the court makes a winding-up order, control passes to the Official Receiver or an appointed liquidator, the company's bank accounts are frozen and its assets are sold to repay creditors.

What does a Petitions to wind up (Companies) mean?

A winding-up petition asks the court to close a company and place it into compulsory liquidation, most often because a debt has gone unpaid. If the court makes a winding-up order, control passes to the Official Receiver or an appointed liquidator, the company's bank accounts are frozen and its assets are sold to repay creditors.

What happens next?

At the hearing the court decides whether to make a winding-up order. Until it does, the petition can still be dismissed or withdrawn — if the debt is paid, if it is genuinely disputed on substantial grounds, if the company has a cross-claim larger than the debt, or if the court is persuaded to adjourn while a rescue or refinancing is put in place. If an order is made, the company stops trading, its bank accounts are frozen, control passes to the Official Receiver and a liquidator is appointed to sell the assets and pay creditors in the order fixed by law.

Who presented the winding-up petition, and why?

The petition was presented by HM Revenue & Customs. HMRC is the petitioning creditor, so the debt behind the petition is unpaid tax — most often VAT, PAYE or corporation tax — rather than a trade debt. HMRC petitions usually follow a long run of missed payments and ignored demands.

The company owes me money — what can I do?

You are a creditor in the process. The insolvency practitioner named in the notice will write to known creditors and invite claims; if you have not heard from them, contact them with your invoices. Unsecured creditors rank after fixed-charge holders, the costs of the insolvency, preferential creditors and floating-charge holders, so recovery depends on what is left in the estate.

I worked there — how do I claim what I am owed?

Unpaid wages, holiday pay and statutory redundancy are claimed from the government's Redundancy Payments Service, not from the company or from K2. The insolvency practitioner named in this notice should give you a case reference to claim with.

Source: The London Gazette and Companies House. Contains public sector information licensed under the Open Government Licence v3.0. © Crown copyright. This page is provided by K2 Partners for information only and is not legal or financial advice.