Business Services Accounts for Write-Off

Renfrewshire Council · 10 September 2026
Back to Finance, Resources and Customer Services Policy Board — 10 September 2026 and its agenda

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PUBLIC 
_________________________________________________________________ 
To: Finance, Resources and Customer Services Policy Board
On: 10 September 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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PUBLIC
Table 1
Council Tax
Reason No. Debtors Value
Deceased 1 £17,385.71
Dissolved 1 £23,537.69
Sequestrated 2 £21,967.50
Trust Deed 7 £94,722.24
Total 11 £157,663.14 
Table 2
Non-Domestic Rates
Reason No. Debtors Value
Dissolved 7 £156,976.36
Total 7 £156,976.36 
Table 3
Housing Benefit Overpayments
Reason No. Debtors Value
Sequestrated 1 £834.43
Trust Deed 2 £6,841.39
Total 3 £7,675.82 
Table 4
Sundry Debtors
Reason No. Debtors Value
Trust Deed 3 £1,291.37
Unrecoverable 1 £15,515.97
Total 4 £16,807.34 
2. Recommendations
2.1 The Board is asked to authorise the write-off of the £339,122.66 as detailed
above.

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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 – 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 2009/2010 to 2025/2026 12708.36  
Not Applicable Housing Benefit Overpayments Trust Deed 07/05/2018 to
02/03/2025
5325.22        
Total £18,033.58
Debtor 2 Not Applicable Council Tax Trust Deed 2003/2004 to 2025/2026 10614.71  
Not Applicable Sundry Debtors - Health and
Social Care 
Trust Deed 18/05/2015 85.39        
Total £10,700.10
Debtor 3 Not Applicable Council Tax Sequestrated 2012/2013 to 2024/2025 9385.83  
Not Applicable Housing Benefit Overpayments Sequestrated 20/05/2013 to
22/12/2013
834.43        
Total £10,220.26
Debtor 4 Not Applicable Council Tax Trust Deed 2006/2007 to 2025/2026 12012.18  
Not Applicable Housing Benefit Overpayments Trust Deed 24/10/2022 to
17/09/2023
1516.17        
Total £13,528.35
Debtor 5 Not Applicable Sundry Debtors - Health and
Social Care 
Unrecoverable 21/05/2015 to
03/09/2025
15515.97        
Total £15,515.97
Debtor 6 Not Applicable Council Tax Trust Deed 2008/2009 to 2024/2025 11325.17  
Not Applicable Sundry Debtors - Health and
Social Care  
Trust Deed 02/03/2017 293.04        
Total £11,618.21

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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
Debtor 7 Not Applicable Council Tax Trust Deed 2007/2008 to 2025/2026 20713.86  
Not Applicable Sundry Debtors - Health and
Social Care 
Trust Deed 02/09/2022 912.94        
Total £21,626.80
Debtor 8 Not Applicable Council Tax Trust Deed 2005/2006 to 2025/2026 14614.19        
Total £14,614.19
Debtor 9 Not Applicable Council Tax Deceased 2016/2017 to 2025/2026 17385.71        
Total £17,385.71
Debtor 10 Not Applicable Council Tax Sequestrated 2020/2021 to 2025/2026 12581.67        
Total £12,581.67
Debtor 11 Not Applicable Council Tax Trust Deed 2006/2007 to 2025/2026 12783.77        
Total £12,783.77
Shawlands Limited Not Applicable Council Tax Dissolved 2011/2012 to 2022/2023 23537.69        
Total £23,537.69
Brantano Uk Ltd Unit 26,  , Phoenix Retail Park, Linwood
Road, Paisley, PA1 2AB
Non-Domestic Rates Dissolved 2015/2016 22810.36        
Total £22,810.36
Daria -E- Noor Ltd 40/38, New Sneddon Street, Paisley, PA3
2AZ
Non-Domestic Rates Dissolved 2023/2024 to 2025/2026 21870.95        
Total £21,870.95
NB9020 Limited Units 34-36 Piazza, Central Way, Paisley,
PA1 1EN
Non-Domestic Rates Dissolved 2024/2025 to 2025/2026 10687.73        
Total £10,687.73

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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 
3
PUBLIC
Online Media
Branding Limited
Suite 4/5 Cameron Court, Cameron Street,
Hillington, Glasgow, G52 4JH
Non-Domestic Rates Dissolved 2008/2009 to 2009/2010 16998.96        
Total £16,998.96
Paperpleasantries
Limited
Unit 4 Paisley Centre, 23, High Street,
Paisley, PA1 2AF
Non-Domestic Rates Dissolved 2024/2025 to 2025/2026 4564.75  
Store For Unit 4, 23, High Street, Paisley,
PA1 2AF
Non-Domestic Rates Dissolved 2024/2025 to 2025/2026 1185.65  
Units 7a/8 Paisley Centre, 23, High Street,
Paisley, PA1 2AF
Non-Domestic Rates Dissolved 2024/2025 4601.52  
Store For Unit 8, 23, High Street, Paisley,
PA1 2AF
Non-Domestic Rates Dissolved 2024/2025 986.04        
Total £11,337.96
Renfrew Fine Dining
Ltd
The Punjab Times, 63, Hairst Street,
Renfrew, PA4 8QU
Non-Domestic Rates Dissolved 2015/2016 to 2019/2020 34830.38        
Total £34,830.38
Retail Flooring Uk
Limited
473, Hillington Road, Hillington, Glasgow,
G52 4BL
Non-Domestic Rates Dissolved 2023/2024 to 2024/2025 38440.02        
Total £38,440.02        
Overall Total £339,122.66