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Resolution for winding up (CVL)

Special Treat Limited goes into liquidation

liquidation Company no. SC827385 Published 22 October 2026

In short: Special Treat Limited (company no. SC827385) went into creditors' voluntary liquidation, according to a Resolution for winding up (CVL) notice published in The London Gazette on 22 October 2026. The office holder is Kevin Mapstone (IP number 25750) of BTG Begbies Traynor (Central) LLP, Exchange Place 3 3 Semple Street Edinburgh EH3 8BL, appointed 13 October 2026.

SPECIAL TREAT LIMITED resolved to voluntarily wind up and appointed Kevin Mapstone as liquidator.

Notice details

Company
SPECIAL TREAT LIMITED
Company number
SC827385
Registered office
6 Atholl Crescent Perth PH1 5JN
Principal trading address
6 Atholl Crescent Perth PH1 5JN
Type of liquidation
Voluntary winding up
Liquidator
Kevin Mapstone (IP number 25750) of BTG Begbies Traynor (Central) LLP, Exchange Place 3 3 Semple Street Edinburgh EH3 8BL
Date of appointment
13 October 2026
Resolution Meeting Location
Exchange Place 3 3 Semple Street Edinburgh EH3 8BL
Date of Resolution
13 October 2026
Contact
Sophie Mathewson on 0131 222 9060 or [email protected]

What this notice means

Liquidation winds a company up: a licensed insolvency practitioner (the liquidator) is appointed to sell the company's assets and distribute the proceeds to creditors in the order fixed by law, after which the company is dissolved. A creditors' voluntary liquidation (CVL) is started by the company's own directors and shareholders once it can no longer pay its debts as they fall due.

Read more: What is Liquidation?.

What happens next

The liquidator realises the assets, writes to known creditors inviting claims, reports on the directors' conduct, and distributes what is recovered in the order fixed by law — costs of the liquidation, preferential creditors, secured creditors, then unsecured creditors. Claims go to the liquidator named in the notice, not to the company. The company is dissolved once the liquidation is complete.

All notices for Special Treat Limited

2 Gazette notices on record for company no. SC827385, newest first. The full history, with last filed accounts, is on the Special Treat Limited company record.

  1. Appointment of liquidators (CVL) 22 Oct 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 liquidation notices

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Frequently asked questions

Has Special Treat Limited gone into liquidation?

The London Gazette published a Resolution for winding up (CVL) for Special Treat Limited (company no. SC827385) on 22 October 2026. Liquidation winds a company up: a licensed insolvency practitioner (the liquidator) is appointed to sell the company's assets and distribute the proceeds to creditors in the order fixed by law, after which the company is dissolved. A creditors' voluntary liquidation (CVL) is started by the company's own directors and shareholders once it can no longer pay its debts as they fall due.

What does a Resolution for winding up (CVL) mean?

Liquidation winds a company up: a licensed insolvency practitioner (the liquidator) is appointed to sell the company's assets and distribute the proceeds to creditors in the order fixed by law, after which the company is dissolved. A creditors' voluntary liquidation (CVL) is started by the company's own directors and shareholders once it can no longer pay its debts as they fall due.

What happens next?

The liquidator realises the assets, writes to known creditors inviting claims, reports on the directors' conduct, and distributes what is recovered in the order fixed by law — costs of the liquidation, preferential creditors, secured creditors, then unsecured creditors. Claims go to the liquidator named in the notice, not to the company. The company is dissolved once the liquidation is complete.

Who is dealing with the liquidation?

The office holder named in the notice: Kevin Mapstone (IP number 25750) of BTG Begbies Traynor (Central) LLP, Exchange Place 3 3 Semple Street Edinburgh EH3 8BL, appointed 13 October 2026. Creditors, employees and anyone holding goods or money belonging to the company should contact them directly, quoting the company number.

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.