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Case Summary

Upon a debtor’s bankruptcy petition presented in March 2025, a bankruptcy order was made against the Defendant in April 2025.

The Defendant carried on business as a sole proprietor during the period from January 2022 to January 2025, i.e. during the 2-year period immediately preceding the date of presentation of the bankruptcy petition.

The Defendant delivered some books and records of her business to the Official Receiver for examination. The Official Receiver’s Office had conducted an examination on them and found that some books and records, including but not limited to management accounts and general ledgers or cash books were missing.

The Defendant failed to keep proper books of account of her business for the period from March 2023 to January 2025.