Professional SERVices

CORPORATE RECOVERY & INSOLVENCY

When a company is in a state of distress, should you take the Insolvency route or seek Corporate Recovery advise. Let PJ Lynch & Company clearly guide you through the possible routes you can take and your options relieving the stress at a difficult time.

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Professional Advice from someone you trust

PJ Lynch & Company are here to advise you and guide you through your options for Corporate Recovery or Voluntary Insolvency

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When a company is in a state of distress, it is a particularly difficult & stressful time for DirectorsShareholders in fact all Stakeholders. The questions are should you take the Insolvency route…? Does your business have a chance of survival…? Should you seek Corporate Recovery advise…? If your business is facing financial difficulties, Excessive DebtCosts or Cash-Flow Problems, we can help. Our simple Info Graphic will guide you through the routes and options.

option 1

Corporate Recovery

  • Identify Business Failings and True Causes
  • Assess Business Survival Requirement
  • Create a Business Recovery Plan
  • Negotiate Participation of all Stake Holders
  • Monitor and Assist Implementation of Recovery Plan

option 2

Compulsory Liquidation

If a creditor of a company is owed in excess of €1,000 the creditor may present a winding up petition to the High Court. If the debt remains unpaid the court may grant a winding up order in respect of the petitioning creditor. The appointed Liquidator will then pursue their duties with a view to recovering the monies owed to the Petitioning Creditor, in accordance with section 570 of the Companies Act.

option 3

Creditors Voluntary  Liquidation

This is the best way for directors and shareholders to voluntarily deal with their company’s insolvency.

This gives company directors a certain level of control in the liquidation process.

Creditors Meeting

Directors Statement

insolvency creditors meeting directors statement

  • Chairman opens the meeting and explains the procedures of the Creditors Meeting.
  • Directors are obliged to present a statement of the company’s affairs.
  • A Director of the company reads the statement that includes the history and cause of the company failure, a list of creditors, monies owed and the value of company’s assets.

Creditors Entitlements

insolvency creditors meeting creditors entitlements

  • Creditors receive the directors statement of affairs.
  • The nominated liquidator can not have acted for the company or it’s directors.
  • Creditors can nominate an alternative liquidator.
  • If an alternative liquidator is proposed then a vote needs to be taken.
  • For creditors to overturn the nominated liquidator they must have sufficient votes in number and value.
  • Creditors may also appoint a committee of inspection.

Liquidator Appointment

insolvency - creditors meeting liquidator appointment

  • A vote of the creditors is taken and a liquidator is appointed.
  • The liquidator then commences his duties in accordance with section ___ of the Companies Act 2014.
  • The Liquidator will pursue all monies owed to the Company, in accordance with section 570 of the Companies Act. Complete all obligatory administration and where possible pay a dividend to secured creditors.

what will our creditors most likely want to know

Creditors Meeting Sample Questions

  • When did the company cease trading?
  • When did the directors first realise the company was insolvent and unable to trade out of its financial situation?
  • When was the last set of audited accounts prepared?
  • Did the directors keep themselves informed of the financial state of the company with the preparation of management accounts?
  • Did the bank have personal guarantees as security for the company’s lending?
  • Who owns the building that the company operated from and did a lease agreement exist?
  • Did any of the directors continue the business through another company?

Corporate Recovery

 When a company is in a state of distress, it is a particularly difficult & stressful time for Directors, Shareholders, in fact all Stakeholders.

Many small companies often lack the time to accurately recognise the cause of their difficulties. Therefore, corporate recovery expertise can have a very positive impact, as overall involvement in a company’s day to day management can be a hindrance to clear objective thinking and planning.

Corporate Recovery expertise can bring an immediate measured and strategic approach to effecting real positive change in a company by restructuring its business, finances and borrowings. Having personally completed in excess of 300 insolvency cases over 30+ years, PJ Lynch thoroughly enjoys the challenge of a tough Insolvency case, he equally enjoys finding the route to saving a business from collapse.

Negotiated Settlements and a collaborative restructuring process can often achieve what many thought impossible. A corporate recovery specialist will rapidly set about identifying the reasons for the business’s failings and it’s true causes. They will assess the business’s survival requirements, create a Business Recovery Plan, negotiate the participation of all the stakeholders, in the business’s recovery process, then monitor and assist the implementation of the Recovery Plan.

Creditors Voluntary Liquidation

Voluntary Liquidation remains the most common way for directors and shareholders to deal voluntarily with their company’s insolvency. Voluntary Liquidation allows company directors to have certain inputs and control of the liquidation process as opposed to a liquidation imposed on the company by a creditor’s application to the High Court. Once a company is unable to trade out of its difficulties directors should take the decision to wind up the company.

There are certain formal legal steps that must be taken. A formal meeting of the shareholders needs to be held to put the company into liquidation and to appoint a liquidator. A Creditors Meeting must also be held and notice of the meeting of creditors , together with proxy forms, must be sent by post to the creditors at least ten days before the date of the meeting. Notice of the Creditors Meeting must also be advertised in two daily newspapers circulating in the vicinity of the registered office or principal place of business of the company.

Statement of Affairs. Directors of the insolvent company are obliged to present a full statement of the financial position of the company’s affairs, together with a list of creditors of the company and the estimated amount of the creditors claims. At the creditors meeting this statement will show the book values of the company’s assets with the directors estimated realisable values in the winding up of the company.

Director’s Statement. At the creditors meeting the nominated director, who acts as chairman of the meeting, will need to give a brief outline of the history of the company and the details of the causes of it’s failure. It is advisable for the directors to seek professional advice from a Specialist Insolvency Practitioner who will have expertise in insolvency matters and on the preparation of the statement of affairs.

Voting on the Nomination of a Liquidator. The nominated liquidator should not have previously acted for the company or its directors in a professional capacity. In order for the creditors to overturn the company’s nomination of a liquidator, they must have sufficient votes, both in number and value, of the creditors represented at the creditors meeting, to carry out the resolution.

Creditors Meeting

Generally speaking, a creditors meeting will take the following format:

  • The creditors should be handed a copy of the directors estimated Statement of Affairs.
  • The nominated director should read out his statement outlining the company’s history and the causes of it’s failure.
  • Any creditors present may then ask questions.
  • At an earlier meeting of the shareholders, a liquidator would have been nominated by the company. However, the creditors have the opportunity to nominate an alternative liquidator.
  • If an alternative nomination for liquidator is proposed, a formal vote of the creditors needs to be taken.
  • The creditors may also decide to appoint a Committee of Inspection. The creditors are entitled to nominate up to five people onto this committee, and the shareholders are entitled to appoint three of the 5 people.
  • The purpose of the committee is to assist the liquidator in carrying out his duties. The committee can also approve the liquidator’s fees.

Compulsory Liquidation

  • If a creditor of a company is owed in excess of €1,000 the creditor may present a winding up petition to the High Court.
  • If the debt remains unpaid the court may grant a winding up order in respect of the petitioning creditor.

Receivership

A Receivership is a process where a creditor appoints a Receiver to recover monies due. A Receiver is appointed by a creditor (usually a financial institution) who holds a charge over the assets of the company as security of its debts.

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Testimonials

Over the years I have worked with PJ Lynch on many Insolvency Cases. PJ’s knowledge, experience and expertise in the areas of Insolvency and Liquidation is first class. I have also recommended to PJ to some of my own clients. PJ has a meticulous attention to detail and delivers excellence to his clients. I certainly have no hesitation in recommending PJ Lynch in the areas of Liquidation, Accountancy and Taxation advice.

John O’Riordan

Partner – Dillon Eustace Solicitors

“I would not hesitate to recommend PJ Lynch & Company as a chosen liquidator, my business failed in December 2015 the liquidator appointed was PJ Lynch. I can without hesitation say this was a particularly tough time for myself and my family. The way the proceedings were handled made our very difficult load somewhat easier to bare. Every part of the procedure was explained to us, we were made aware of our obligations and rights in a clear and concise way. PJ and his staff were always completely professional, courteous and helpful throughout.”

Audrey Groome

Silver Sands Confectioners Ltd