Finance Monthly - September 2023

Prior to the pandemic, low-interest rates and a benign creditor landscape had allowed the much talked of ‘zombie company’ to continue. The pandemic offered a short reprieve for these companies. Most of the insolvencies we handle within Middlebrooks are those who have suffered at the hands of the pandemic, hospitality, and retail both online and shop front. We treat these people using the legislation under which we operate but also with the Middlebrooks ethos – it’s a difficult time, and we carefully explain all options to the individuals. That being said, there has been a rise in the number of insolvency cases where there is an element of fraud. Either theft by former directors or misuse of Bounce Back Loans. In those circumstances, we ensure that we can do what we can to gather those funds using the legislation to repatriate funds to the public purse. What options do businesses have when facing financial difficulties, mainly due to unforeseen circumstances such as the pandemic and, more recently, energy and global commodity prices, particularly as you have experience in agriculture and construction? Seeking early advice is by far the best way to maximise the best outcome. The key factor in what options are available is where the directors / Board are at in terms of a longer-term future. Some Board members I have worked with are at the end of their rope. Normally, I am called in after months of stress, and the directors are tired. In those circumstances, I and the Middlebrooks team work to correctly close the business and protect the directors in their fiduciary duties. In other circumstances where the directors and the Board are up for continuing if contacted at the right time, the range of options is more comprehensive and can be tailored to the circumstances. This can involve anything from informal arrangements with creditors for debt forgiveness to more statutory arrangements such as administrations or CVAs. Each of these options has its pros and cons, and 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. For example, a company that has prized contracts may benefit from a CVA, whereas the cessation of a limited company and sale to a third party through an administration process may prove the best option to save employee jobs. Could you describe a particularly challenging case you’ve handled where you were able to help a company successfully restructure? Over the years, I have had the privilege of working with many companies who have sought my advice at one of the difficult and often private times a company can face. In one instance, I worked with a London-based firm in the specialist Seeking early advice is by far the best way to maximise the best outcome. Finance Monthly. Front Cover Feature 19

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