Statement of affairs: content
15.—(1) The statement of affairs must—
(a)be headed “Statement of affairs”;
(b)include immediately below the heading—
(i)the full name, registered address, registered number and any other trading names of the SMCL; and
(ii)details of the court where the proceedings are and the relevant court reference number; and
(c)state that it is a statement of the affairs of the SMCL on a specified date, being the date on which it entered SMCL administration.
(2) The statement of affairs must contain (in addition to the matters required by paragraph 47(2) of Schedule B1 to the 1986 Act)—
(a)a summary of the assets of the SMCL, setting out the book value and the estimated realisable value of—
(i)any assets subject to a fixed charge;
(ii)any assets subject to a floating charge;
(iii)any uncharged assets; and
(iv)the total value of all the assets available for preferential creditors;
(b)a summary of the liabilities of the SMCL, setting out—
(i)the amount of preferential debts;
(ii)an estimate of the deficiency with respect to preferential debts or the surplus available after paying the preferential debts;
(iii)an estimate of the prescribed part if applicable;
(iv)the amount of debt secured by floating charges;
(v)an estimate of the total assets available to pay debts secured by floating charges;
(vi)an estimate of the deficiency with respect to debts secured by floating charges or the surplus available after paying the debts secured by fixed or floating charges;
(vii)the amount of unsecured debts (excluding preferential debts);
(viii)an estimate of the deficiency with respect to unsecured debts or the surplus available after paying unsecured debts;
(ix)any issued and called-up capital; and
(x)an estimate of the deficiency with respect to, or surplus available to, members of the SMCL;
(c)a list of the SMCL’s creditors with the further particulars required by paragraph (3) indicating—
(i)any creditors under hire-purchase, chattel leasing or conditional sales agreements; and
(ii)any creditors claiming retention of title over property in the SMCL’s possession; and
(d)the name and address of each member of the SMCL and the number, nominal value and other details of the shares held by each member.
(3) The list of creditors required by paragraph 47(2) of Schedule B1 to the 1986 Act and paragraph (2)(c) of this Rule must contain the following particulars except where paragraphs (4) and (5) apply—
(a)the name and postal address of the creditor;
(b)the amount of the debt owed to the creditor;
(c)details of any security held by the creditor;
(d)the date on which any such security was given; and
(e)the value of any such security.
(4) This paragraph applies where the particulars required by paragraph (3) relate to creditors who are either—
(a)employees or former employees of the SMCL; or
(b)consumers claiming amounts paid in advance for the supply of goods or services.
(5) Where paragraph (4) applies—
(a)the statement of affairs itself must state separately for each of paragraphs (4)(a) and (b) the number of such creditors and the total of the debts owed to them; and
(b)the particulars required by paragraph (3) must be set out in separate schedules to the statement of affairs for each of paragraphs (4)(a) and (b).