Finance Monthly - September 2023

with a pathway to their own positive future. This generated the Mission of Middlebrooks, to work in a profitable and enjoyable learning team environment, finding a tailored positive future for individuals or companies in times of financial distress. In 2005 I relocated from Leeds to my home county of Fife and have worked predominantly in the central belt of Scotland ever since. These experiences have allowed me to create a robust professional network up and down the UK and offer solutions across the four home nations. Middlebrooks Insolvency Practitioners offers a broad range of services, including Company Voluntary Arrangements (CVAs), liquidations, and pre-pack administrations, among others. What trends do you see regarding professional assistance needed, and why do you think this is? I have now worked in the insolvency and restructuring profession for 22 years, and of late, there is certainly a move towards the use of more formal restructuring processes. I believe that this is due to the more complicated needs of the companies that are coming forwards, but also that there is a greater awareness of what we in the restructuring industry can do. When companies are facing financial distress, it is often easier to avoid difficult conversations and look to ‘ostrich’. Unfortunately, this then limits options when a process is needed. The current trend of administrations and CVA’s is due to the early intervention of recovery professionals, and in most cases, these cases do provide better outcomes for all stakeholders – including saving jobs. The other trend currently is the use of CVLs. According to the Insolvency Service, the use of CVL’s (Creditors’ Voluntary Liquidation) in June 2023 was 21% higher than in June 2022. I believe that this trend is directly related to the COVID-19 pandemic and bounceback loans. Based on your experience, what are some common signs a business might be heading towards insolvency? It’s difficult to generalise the signs of impending insolvency as each case can be different. I have experienced a slow curve into an insolvency event based on declining market share/market conditions and a quick rush, often following a significant incident. For those companies facing a slow descent, the signs from the outside usually begin with communications slowing down and emails being unanswered when usually the company is communicative. A further sign is being passed between different layers of management with no real resolution, and this often doesn’t need to be solely concerned with money. A general downturn in service standards accompanies the slow descent into an insolvency event – it is likely that management-level staff will also begin to leave. Any significant incident can trigger an insolvency event – the key to working with these types of companies is open communication; ensuring that your central network of contacts feels able to share news can ensure that the incident doesn’t start a domino effect! COVID-19 has had a significant impact globally. Specifically in Scotland and, more broadly, the UK, how has the pandemic influenced the rate and nature of insolvencies? As I mentioned earlier, I am a significant supporter of what the government did during the unprecedented days of the pandemic. Regrettably, I also feel that the can was somewhat kicked down the road. It’s our role at Middlebrooks to sit with each company and work through the decision tree to ensure that the tailored solution is found. Front Cover Feature 18 Finance Monthly.

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