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North Yorkshire firm Engensia Design Ltd in liquidation

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Engensia Design Ltd of Lincoln House, Thorpe Lane, Fylingthorpe, went into voluntary liquidation on August 11 and CB Business Recovery of Elland, West Yorkshire, were appointed liquidators.

The IT consultancy and artistic creation business, that was incorporated in 2015 had estimated assets of £73,912.12, , according to a report posted on the Companies House website.

The report, known as a statement of affairs, details the debts, and says the business also had no preferential creditors- those who are paid first.

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However, HMRC was a secondary preferential creditor – those who are paid next- and was owed £32,951.56 in VAT.

This meant there was no shortfall to such preferential creditors and a surplus of £41,020.56 was available to unsecured creditors- those who are paid last.

The unsecured creditors consisted of HMRC, which was owed a further £99,076.40, plus a director called David John Wiggins, who was owed £4,000.

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This left an estimated deficiency of £62,055.84 with regards to unsecured creditors.

With the business having issued and called up capital of £1, this left an overall deficiency of £62,056.84 outstanding.

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