Michelle Elliot – Restructuring partner at FRP Advisory in Edinburgh
Company insolvencies in Scotland fell by 14 per cent in November 2025 compared to the same month the previous year, with a total of 98 cases registered.
This figure comprised 58 Creditors’ Voluntary Liquidations, 33 compulsory liquidations, and seven administrations, while no Company Voluntary Arrangements or receivership appointments were recorded. The wider insolvency rate for the twelve months ending November 2025 also decreased, dropping by 1.9 to stand at 51.2 per 10,000 companies.
Despite the statistical improvement,…