Companies Act 2014
Statement of company’s affairs
593. (1) Where the court has made a winding-up order or appointed a provisional liquidator in relation to a company, there shall, unless the court thinks fit to order otherwise and so orders, be made out and filed in the court a statement as to the affairs of the company (the “statement”) in the prescribed form, verified by affidavit.
(2) The statement shall show—
(a) particulars of the company’s assets, debts and liabilities,
(b) the names, residences and occupations of the company’s creditors,
(c) the securities held by those creditors respectively,
(d) the dates when those securities were respectively given, and
(e) such further or other information as may be prescribed or as the court may require.
(3) The statement shall be so filed and verified by—
(a) subject to paragraph (b), one or more of the persons who are at the relevant date the directors of the company, or
(b) such of the persons mentioned in subsection (4) as the court may require to so file and verify the statement.
(4) The persons referred to in subsection (3)(b) are persons—
(a) who are or have been officers of the company,
(b) who have taken part in the formation of the company at any time within 12 months before the relevant date,
(c) who are in the employment of the company, or have been in the employment of the company within that period of 12 months, and are, in the opinion of the court, capable of giving the information required,
(d) who are or have been within that period of 12 months officers of or in the employment of a company which is, or within that period of 12 months was, an officer of the company to which the statement relates.
(5) The statement shall be so filed within 21 days after the relevant date or within such extended time as the court may for special reasons appoint.
(6) Subject to section 594(7) , any person making or concurring in making the statement and affidavit required by this section shall be allowed, and shall be paid out of the assets of the company, such costs and expenses incurred in and about the preparation and making of the statement and affidavit as the court may allow.