The Scent Factory Limited faces a winding-up petition
Active Company no. 04132159 Incorporated Dec 2000 Retail & Wholesale M postcode area
Unit 12 (2) Unit 12 (2), Missouri Avenue, Salford, M50 2NP
The most recent insolvency notice for The Scent Factory Limited is a Petitions to wind up (Companies), published 03 July 2026 in The London Gazette. The petition was presented by HM Revenue & Customs. The case is before the High Court of Justice (Chancery Division). The petition was listed to be heard on 15 July 2026 at 10:30 hours — a date that has now passed, and the Gazette notice is not updated afterwards. 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.
Last filed balance sheet
Accounts could not be read.
Insolvency notices (1)
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Petitions to wind up (Companies) 03 Jul 2026
A petition has been filed to wind up The Scent Factory Limited, with a hearing set for 15 July 2026 at the High Court.
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 Until it does, the petition can still be dismissed or withdrawn — if the debt is paid, if it is genuinely disputed on substantial grounds, if the company has a cross-claim larger than the debt, or if the court is persuaded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.
Owed money by The Scent Factory Limited?
A bad debt this size rarely stops with the company that failed. If you're a supplier or creditor left short, it's worth knowing where you rank — and checking what the shortfall does to your own cashflow.
Related guidance
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.
Frequently asked questions
Is The Scent Factory Limited in liquidation?
The most recent insolvency notice for The Scent Factory Limited (company no. 04132159) is a Petitions to wind up (Companies), published 03 July 2026 in The London Gazette. 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 were The Scent Factory Limited's last filed accounts?
Accounts could not be read for The Scent Factory Limited at Companies House.
How many insolvency notices does The Scent Factory Limited have?
The Scent Factory Limited has 1 insolvency notice recorded in The London Gazette, the most recent being a Petitions to wind up (Companies) on 03 July 2026.
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.
Financial figures are taken from the company's own last accounts filed at Companies House. Small and micro-entity accounts are unaudited, and for a company entering an insolvency process the most recent filing frequently predates that process by a year or more. Figures are indicative and are not a valuation. Contains public sector information licensed under the Open Government Licence v3.0. © Crown copyright.