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Case Summary

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

The Defendant carried on business as a sole proprietor during the period from September 2019 to June 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 his 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 general ledgers or cash books were missing.

The Defendant failed to keep proper books of account of his business for the period from July 2023 to June 2025.