Glossary · Insolvency

Winding Up

The formal process of closing down a company, settling its affairs and distributing assets, which ends in deregistration.

Winding up explained

Winding up is the formal process of bringing a company to an end. Its affairs are settled, its assets are collected and realised, creditors are paid as far as funds allow, and any surplus is returned to members. The term is often used interchangeably with liquidation. A winding up can be initiated voluntarily by the company's members or creditors, or compulsorily by a court order.

Routes to a winding up

A court-ordered, or compulsory, winding up commonly follows an unsatisfied statutory demand or other proof that a company cannot pay its debts. A voluntary winding up is started by those involved in the company itself. This is general information only and not legal advice. If you are considering enforcement against a company, you can refer a debt to explore your options.

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