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Petitions to wind up (Companies)

McPherson Construction Limited faces a winding-up petition

active Company no. SC255223 Published 04 September 2026

In short: McPherson Construction Limited (company no. SC255223) faced a winding-up petition, according to a Petitions to wind up (Companies) notice published in The London Gazette on 04 September 2026. The petition was presented by McPherson Construction Limited. The case is before the Sheriff At Aberdeen (case ABE-L47-26).

McPherson Construction Limited has petitioned the Sheriff Court at Aberdeen to be wound up and an interim liquidator appointed.

Notice details

Company
McPherson Construction Limited
Company number
SC255223
Registered office
Inchgreen, Edzell, Brechin DD9 7UY
Court
Sheriff at Aberdeen
Case number
ABE-L47-26
Petition date
31 August 2026
Petitioner
McPherson Construction Limited
Petitioner's Agent
Neil M Torrance, Mackinnons Solicitors LLP, 14 Carden Place, Aberdeen AB10 1UR
Contact
TEL: 01224 632464; FAX: 01224 632184; Email: [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.

The petitioning creditor is another company, so the debt behind the petition is a commercial one — typically an unpaid invoice, rent, or a judgment that went unsatisfied — rather than a tax liability.

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 Until it does, the petition can still be dismissed or withdrawn — if the debt is paid, if it is genuinely disputed on substantial grounds, if the company has a cross-claim larger than the debt, or if the court is persuaded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.

Quote case number ABE-L47-26 and the Sheriff At Aberdeen in any correspondence about the case.

All notices for McPherson Construction Limited

3 Gazette notices on record for company no. SC255223, newest first. The full history, with last filed accounts, is on the McPherson Construction Limited company record.

  1. Appointment of liquidators (Court) 27 Oct 2026
  2. Appointment of liquidators (Court) 18 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

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Frequently asked questions

Has McPherson Construction Limited gone into liquidation?

The London Gazette published a Petitions to wind up (Companies) for McPherson Construction Limited (company no. SC255223) on 04 September 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 McPherson Construction Limited. The petitioning creditor is another company, so the debt behind the petition is a commercial one — typically an unpaid invoice, rent, or a judgment that went unsatisfied — rather than a tax liability.

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.