Michelle Elliot – Restructuring advisory partner at FRP in Glasgow
The number of company insolvencies registered in Scotland saw a modest decrease in April 2025, falling by 7% compared to the same month in the previous year, with 101 cases recorded.
This total comprised 47 creditors’ voluntary liquidations (CVLs), 51 compulsory liquidations, and three administrations. There were no company voluntary arrangements (CVAs) or receivership appointments.
Looking at the broader picture, the company insolvency rate in Scotland for the 12 months ending April 2025 stood at 51.2 per 10,000 active…