Scottish Insolvency Monitor
Company liquidations · Edinburgh Gazette
Updated 27 Oct 2026 · 47 new this week

Company liquidations in Scotland

Winding-up petitions, interim liquidators, creditors' and members' voluntary liquidations and administrations — taken from the corporate insolvency notices of The Edinburgh Gazette and arranged by company, council area, court and office-holder firm.

Insolvent cases
—
court, CVL, administration
This month
—
companies, current month
Solvent closures
—
members' voluntary
Busiest council area
—
by registered office
Scottish courts & practitioners

Who handles Scotland's insolvencies

Where the petition or appointment was made, which sheriffdom it belongs to, which firms act as office-holders, and where the companies are registered.

Court of Session vs sheriff courts

446 companies whose notices name a court
Court of Session 72 · 16%Sheriff courts 374 · 84%

The sheriff court is open to companies with paid-up capital up to £120,000; anything larger, and many creditors by choice, go to the Court of Session in Edinburgh. Busiest sheriff courts: Glasgow Sheriff Court (97), Edinburgh Sheriff Court (52), Hamilton Sheriff Court (35), Aberdeen Sheriff Court (27), Paisley Sheriff Court (23), Dundee Sheriff Court (19).

By sheriffdom

Glasgow and Strathkelvin
97Lothian and Borders
69South Strathclyde, Dumfries and Galloway
62Tayside, Central and Fife
52Grampian, Highland and Islands
50North Strathclyde
44

Insolvency practitioner firms

Firms named as office-holder most often · 12 months
Begbies Traynor
63Quantuma
52Johnston Carmichael
50FRP Advisory
48Interpath Advisory
26Grant Thornton
21Henderson Loggie
15BDO
12AAB
6EY
5

Counted once per company, using the latest notice that names a firm. Individual practitioners are not named.

Council area ranking

Companies by registered office · top 10 of 32
Glasgow
472Edinburgh
347Aberdeen
127South Lanarkshire
91North Lanarkshire
64Dundee
63Renfrewshire
63Highland
50Fife
45West Lothian
41

Registered offices cluster where accountants and solicitors are based, so Glasgow and Edinburgh lead.

Trends

Month by month

Companies by the month of their first corporate insolvency notice in The Edinburgh Gazette.

New companies per month

All companiesSolvent (MVL)

By procedure

Current procedure of each company
—

The 400 most recently active companies. For complete lists open a council area, a procedure or the last 30 days.

Scottish companies with recent insolvency notices
Company ↕ Latest stage ↕ Council area ↕ Court ↕ Office-holder firm ↕ Latest notice ↓ Link

Company liquidation in Scotland: what the notices mean

The register currently follows 1917 companies. Insolvent procedures make up 1430 of them; the other 487 are solvent closures chosen by their shareholders.

Scotland shares the Insolvency Act 1986 with England and Wales, but applies it through its own courts, its own rules — the Insolvency (Scotland) (Company Voluntary Arrangements and Administration) Rules 2018 and the Insolvency (Scotland) (Receivership and Winding up) Rules 2018 — and its own Gazette. Companies with an SC number are registered at Companies House in Edinburgh, and their insolvency notices appear in The Edinburgh Gazette.

The four routes out

Winding up by the court starts with a petition to the Court of Session or a sheriff court and ends with an interim liquidator. A creditors' voluntary liquidation is chosen by the shareholders of an insolvent company. Administration protects the business while a rescue or sale is tried. A members' voluntary liquidation closes a solvent company and is shown in green.

Reading a company page

Every notice about the same company — petition, resolution, appointment, call for claims, final meeting — is grouped under its company number. The page shows the latest stage, the court and sheriffdom where given, the office-holder's firm, the council area of the registered office and a link to each original notice.

Popular views

Glasgow CityCity of EdinburghAberdeen CitySouth LanarkshireNorth LanarkshireWinding up by the courtCreditors' voluntary liquidationsMembers' voluntary liquidationsAdministrationsReceivershipsWinding-up petitionsCourt of SessionNew to the GazetteLast 7 days

Questions and answers

Where does the information come from? +
From the corporate insolvency notices of The Edinburgh Gazette, the official public record for Scotland, re-used under the Open Government Licence. Each company page links to the original notices, which remain the authoritative text.
How quickly do new liquidations appear? +
The Gazette is read every working day in the late afternoon. A notice published today normally shows here by the evening; at the last update 47 companies had their first notice within the past week.
Does a winding-up petition mean the company has been liquidated? +
No. A petition is an application to the Court of Session or a sheriff court. The company can pay, settle or oppose it and the petition can be dismissed. Only when the court grants the order and appoints an interim liquidator is the company in liquidation.
Why do some companies carry a green 'Solvent' label? +
They are in a members' voluntary liquidation: the directors have declared that all debts will be paid in full within twelve months. These are planned closures, not failures — 487 of the companies currently listed.
Which court handles a Scottish company liquidation? +
The Court of Session in Edinburgh can wind up any Scottish company; a sheriff court can do so when the paid-up share capital is £120,000 or less and the registered office is in its sheriffdom. In our data 374 cases name a sheriff court and 72 the Court of Session.
Are personal bankruptcies or trust deeds listed? +
No. Sequestrations, protected trust deeds and other personal insolvency processes handled by the Accountant in Bankruptcy are not collected. Only companies, LLPs and other corporate bodies appear.
How do I claim as a creditor? +
Send a statement of claim with supporting documents to the liquidator, administrator or receiver at the address printed in the latest Gazette notice for the company, before any deadline it gives.
Map

Across the 32 council areas

Each marker is a company, placed near the centre of its council area. The map follows the filters above the table.

Approximate positions · Map © OpenStreetMap contributors · Notices: The Edinburgh Gazette, Open Government Licence v3.0