Business Services Accounts for Write-Off
Renfrewshire Council · 5 February 2026
Back to Finance, Resources and Customer Services Policy Board — 5 February 2026 and its agenda
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1 PUBLIC _________________________________________________________________ To: Finance, Resources and Customer Services Policy Board On: 05 February 2026 ___________________________________________________________________ Report by: Director of Finance and Resources ___________________________________________________________________ Heading: Business Services Accounts for Write Off ___________________________________________________________________ 1. Summary 1.1 In accordance with Financial Regulation 3.5.10 a report regarding the write-off for sums over £10,000 due must be submitted to the Finance and Resources Policy Board. 1.2 The debt recovery process involves extensive effort by the Council and its collection agents to locate the debtor and recover the debt. During this process a stage can be reached when it is recognised that the recovery of the sums is no longer viable, and it is prudent to write-off the recovery of the outstanding liability. 1.3 The Council has already pursued each of the debts summarised on the attached Appendix through its follow up cycle and it is considered prudent to write-off the outstanding balance. 1.4 The approval for the write-off will enable the Council to prudently reflect within the financial accounts an accurate representation of the collectable debt. The Council continues to monitor the accounts and, where the circumstances of the debtor alter, will instigate further recovery action as appropriate. The level of write-off will be contained within the Council’s bad debt provision. 1.5 An analysis of the debt proposed for write-off highlighting the reason why collection is deemed irrecoverable is shown in table 1 below:
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2 PUBLIC Table 1 Council Tax Reason No. Debtors Value Trust Deed 1 £13,016.78 Total 1 £13,016.78 Table 2 Non-Domestic Rates Reason No. Debtors Value Company Voluntary Arrangement 2 £93,104.96 Dissolved 6 £97,408.19 Total 8 £190,513.15 Table 3 Housing Benefit Overpayments Reason No. Debtors Value Trust Deed 1 £1,783.95 Total 1 £1,783.95 Table 4 Sundry Debtors Reason No. Debtors Value Prescribed 2 £57,214.04 Total 2 £57,214.04 2. Recommendations 2.1 The Board is asked to authorise the write-off of the £262,527.92 as detailed above.
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3 PUBLIC Implications of the Report 1. Financial – There has been adequate provision made for these bad debts. 2. HR & Organisational Development - None 3. Community Planning – None 4. Legal - None 5. Property/Assets – None 6. Information Technology – None 7. Equality & Human Rights – None 8. Health & Safety - None 9. Procurement – None 10. Risk - None 11. Privacy Impact – None 12. Climate Risk – None 13. Children’s Rights – None 14. CoSLA Policy Position – N/A Author: Emma Shields – Interim Head of Business Services, Risk and Safety
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Finance, Resources and Customer Services Policy Board – Business Services Accounts for Write-Off Appendix Name Property Address Service Reason Year/Period/ Invoice Date Amount 1 PUBLIC Debtor 1 Not Applicable Council Tax Trust Deed 2013/2014 to 2024/2025 13016.78 Not Applicable Housing Benefit Overpayments Trust Deed 10/04/2017 to 27/08/2017 1783.95 Total £14,800.73 Debtor 2 Not Applicable Sundry Debtors - Health and Social Care Prescribed 01/11/2019 to 06/06/2025 45038.04 Total £45,038.04 Debtor 3 Not Applicable Sundry Debtors - Infrastructure, Land and Environment Prescribed 30/06/2017 12176.00 Total £12,176.00 C-Retail Ltd Units 63 & 64, Braehead Shopping Centre, King'S Inch Road, Glasgow, G51 4BP Non-Domestic Rates Company Voluntary Arrangement 2024/2025 67952.96 Total £67,952.96 Dobbies Garden Centres Limited Dobbies Garden World, Braehead Retail Park, King'S Inch Drive, Glasgow, G51 4FB Non-Domestic Rates Company Voluntary Arrangement 2024/2025 25152.00 Total £25,152.00 Duvetco Ltd Units 37-38 Piazza, Central Way, Paisley, PA1 1EN Non-Domestic Rates Dissolved 2019/2020 11191.65 Total £11,191.65 Four Seasons Health Care Limited Abbeycourt Care Centre, Blackhall Street, Paisley, PA1 1TN Non-Domestic Rates Dissolved 2020/2021 11108.01 Total £11,108.01 Ftl Foundry Equipment Ltd Block F Unit 6, 35, Porterfield Road, Renfrew, PA4 8DJ Non-Domestic Rates Dissolved 2015/2016 to 2016/2017 32306.10 Total £32,306.10 Hillington Storage Limited Block B4/A, 31, Edison Street, Hillington, Glasgow, G52 4JW Non-Domestic Rates Dissolved 2023/2024 to 2024/2025 19036.81 Total £19,036.81
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Finance, Resources and Customer Services Policy Board – Business Services Accounts for Write-Off Appendix Name Property Address Service Reason Year/Period/ Invoice Date Amount 2 PUBLIC Hmv Retail Ltd Unit 62, Braehead Shopping Centre, King'S Inch Road, Glasgow, G51 4BP Non-Domestic Rates Dissolved 2018/2019 10838.85 Total £10,838.85 Strategic Regeneration Ltd Yard 1, Clark Street, Paisley, PA3 1QS Non-Domestic Rates Dissolved 2021/2022 to 2024/2025 12926.77 Total £12,926.77 Overall Total £262,527.92