Appointment of liquidators (Court)
Kibosh LTD. compulsory liquidation
In short: Kibosh LTD. (company no. SC370181) was wound up by the court (compulsory liquidation), according to a Appointment of liquidators (Court) notice published in The London Gazette on 07 August 2026. The office holders are Michelle Elliot; Callum Angus Carmichael, appointed 21 July 2026. The case is before the Selkirk Sheriff Court (case No L5 of 2026). The company's business: wholesale of hardware, plumbing and heating equipment and supplies, trading from Unit 9 Huddersfield Street, Galashiels, Scottish Borders, TD1 3BF.
The notice announces that Michelle Elliot and Callum Angus Carmichael have been appointed as Joint Interim Liquidators of Kibosh Ltd by the Selkirk Sheriff Court
Notice details
- Company
- KIBOSH LTD
- Company number
- SC370181
- Registered office
- c/o FRP Advisory Trading Limited, Level 2 The Beacon, 176 St Vincent Street, Glasgow, G2 5SG
- Principal trading address
- Unit 9 Huddersfield Street, Galashiels, Scottish Borders, TD1 3BF
- Nature of business
- wholesale of hardware, plumbing and heating equipment and supplies
- Type of liquidation
- Joint Interim Liquidation
- Office holder(s)
- Michelle Elliot; Callum Angus Carmichael
- Office holder number(s)
- IP Nos. 22750 and 27190
- Date of appointment
- 21 July 2026
- Court
- Selkirk Sheriff Court
- Case number
- No L5 of 2026
- Contact
- Tel 0330 055 5455, [email protected]; Alternative contact: Ryan McGee [email protected]
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.
Read more: Facing a Winding-Up Petition?.
What happens next
A winding-up petition asks the court to place a company into compulsory liquidation. Until an order is made the petition can still be dismissed or withdrawn — if the debt is paid, if it is genuinely disputed on substantial grounds, or if the court is persuaded to adjourn while a rescue is put in place. If an order is made, the company stops trading, its bank accounts are frozen, and a liquidator realises the assets and pays creditors in the order fixed by law; creditors prove their debts to the liquidator or the Official Receiver rather than to the company.
Quote case number No L5 of 2026 and the Selkirk Sheriff Court in any correspondence about the case.
How does this notice affect you?
Choose what applies and we'll point you at the right next step.
A written-off invoice rarely stops at the company that failed. The supplier left short is often the next business in difficulty — and the earlier that's dealt with, the more options stay open. If KIBOSH LTD. owed you money, it's worth checking where that leaves you.
Unpaid wages, holiday pay and statutory redundancy are claimed from the government's Redundancy Payments Service, not from K2. The insolvency practitioner named in this notice should send you a case reference — you'll need it to claim.
K2's founder has turned around UK businesses since 1990, and K2 has backed and restructured them since 2001, including buying trade and assets out of distress. These situations move in days rather than months, so if you're looking at KIBOSH LTD. or something similar, start the conversation early.
If your business is under pressure — creditors circling, a petition threatened, or cash running out — acting early changes the outcome. K2's founder has helped UK directors turn things around since 1990. Talk to us in confidence.
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
Frequently asked questions
Has Kibosh LTD. gone into liquidation?
The London Gazette published a Appointment of liquidators (Court) for Kibosh LTD. (company no. SC370181) on 07 August 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 Appointment of liquidators (Court) 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?
A winding-up petition asks the court to place a company into compulsory liquidation. Until an order is made the petition can still be dismissed or withdrawn — if the debt is paid, if it is genuinely disputed on substantial grounds, or if the court is persuaded to adjourn while a rescue is put in place. If an order is made, the company stops trading, its bank accounts are frozen, and a liquidator realises the assets and pays creditors in the order fixed by law; creditors prove their debts to the liquidator or the Official Receiver rather than to the company.
Who is dealing with the liquidation?
The office holders named in the notice: Michelle Elliot; Callum Angus Carmichael, appointed 21 July 2026. Creditors, employees and anyone holding goods or money belonging to the company should contact them directly, quoting the company number and case number No L5 of 2026.
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.