Closing a Limited Company – A Complete Guide for Directors

Reasons for Closing a Company

  • Persistent financial losses

  • Unmanageable debts

  • Business inactivity

  • Retirement or exit strategy

Methods to Close a Company

  1. Voluntary Strike-Off – Suitable for debt-free, inactive companies.

  2. Creditors’ Voluntary Liquidation (CVL) – Formal process for insolvent companies.

  3. Compulsory Liquidation – Court-ordered closure initiated by creditors.

Director Responsibilities During Closure

  • Maintain accurate financial records

  • Avoid wrongful trading

  • Notify creditors

  • Follow legal obligations

Conclusion

Professional guidance ensures a smooth, legally compliant closure, protecting both directors and stakeholders.

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