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Petitions to wind up (Companies)

SD&H Limited faces a winding-up petition

liquidation Company no. 16671079 Published 02 October 2026

In short: SD&H Limited (company no. 16671079) faced a winding-up petition, according to a Petitions to wind up (Companies) notice published in The London Gazette on 02 October 2026. The petition was presented by HM Revenue & Customs. The case is before the High Court of Justice (case CR-2026-006568 of 2026). The petition was listed to be heard on 14 October 2026 at 1030 hours — a date that has now passed.

The Gazette notice is not updated after the hearing. A winding-up order, if one followed, is published as a separate Gazette notice and appears on the SD&H Limited company record, alongside the current Companies House status.

A petition to wind up SD&H LIMITED has been filed by HM Revenue and Customs and will be heard in the High Court on 14 October 2026.

Notice details

Company
SD&H LIMITED
Company number
16671079
Registered office
26-28 Goodall Street, Walsall, WS1 1QL
Petitioner
COMMISSIONERS FOR HM REVENUE AND CUSTOMS
Petitioner address
14 Westfield Avenue, Stratford, London, E20 1HZ
Petitioner solicitor
General Counsel and Solicitor to His Majesty's Revenue and Customs, HM Revenue and Customs, 14 Westfield Avenue, Stratford, London, E20 1HZ, telephone 03000 589239 (Ref 2139163)
Court
High Court, Royal Courts of Justice, 7 Rolls Building, Fetter Lane, London, EC4A 1NL
Case number
CR-2026-006568 of 2026
Hearing date/time
14 October 2026 at 1030 hours
Notice date
30 September 2026

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 Until it does, the petition can still be dismissed or withdrawn — if the debt is paid, if it is genuinely disputed on substantial grounds, if the company has a cross-claim larger than the debt, or if the court is persuaded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

Quote case number CR-2026-006568 of 2026 and the High Court of Justice in any correspondence about the case.

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All notices for SD&H Limited

3 Gazette notices on record for company no. 16671079, newest first. The full history, with last filed accounts, is on the SD&H Limited company record.

  1. Appointment of liquidators (CVL) 20 Aug 2026
  2. Resolution for winding up (CVL) 20 Aug 2026

How does this notice affect you?

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

Been served with a winding-up petition yourself?

You have about seven working days before it is advertised and the bank freezes the account. In that window a petition can still be paid, disputed, adjourned or overtaken by a rescue. K2's petition desk responds within one working day; if the hearing is this week, call now.

Related guidance

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

More winding up notices

← Back to all notices

Frequently asked questions

Has SD&H Limited gone into liquidation?

The London Gazette published a Petitions to wind up (Companies) for SD&H Limited (company no. 16671079) on 02 October 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.

How much did the company owe?

The notice does not give a figure, and there are no balance-sheet figures we can show for this company (not yet retrieved). What was owed when the process began is set out in the statement of affairs, where one has been filed at Companies House.

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.