Business Services Accounts for Write-Off
Renfrewshire Council · 13 February 2025
Back to Finance, Resources and Customer Services Policy Board — 13 February 2025 and its agenda
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1 _________________________________________________________________ To: Finance, Resources and Customer Services Policy Board On: 13 February 2025 ___________________________________________________________________ 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 Table 1 Council Tax Reason No. Debtors Value Sequestrated 1 £11,536.37 Trust Deed 3 £34,542.82 Total 4 £46,079.19 Table 2 Non-Domestic Rates Reason No. Debtors Value Company Voluntary Arrangement 1 £21,052.09 Dissolved 7 £199,526.72 Liquidated 2 £46,059.51 Sequestrated 1 £10,894.39 Total 11 £277,532.71 Table 3 Housing Benefit Overpayments Reason No. Debtors Value Sequestrated 1 £479.21 Trust Deed 3 £7,613.79 Total 4 £8,093.00 Table 4 Sundry Debtors - Communities, Housing and Planning Services Reason No. Debtors Value Prescribed 4 £87,041.67 Sequestrated 1 £3,519.42 Total 5 £90,561.09 2. Recommendations 2.1 The Board is asked to authorise the write-off of the £422,265.99 as detailed above.
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3 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 – Strategic Service Delivery Manager (Financial Operations)
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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 Debtor 1 Not Applicable Council Tax Trust Deed 2008/2009 to 2023/2024 11705.62 Not Applicable Housing Benefit Overpayments Trust Deed 16/01/2017 to 28/04/2019 1984.02 Total £13,689.64 Debtor 2 Not Applicable Council Tax Sequestrated 2006/2007 to 2023/2024 11536.37 Not Applicable Housing Benefit Overpayments Sequestrated 12/11/2007 to 22/12/2013 479.21 Not Applicable Sundry Debtors ‐ Communities, Housing and Planning Services Sequestrated 22/03/2023 3519.42 Total £15,535.00 Debtor 3 Not Applicable Council Tax Trust Deed 2004/2005 to 2024/2025 15849.75 Not Applicable Housing Benefit Overpayments Trust Deed 26/09/2016 to 22/04/2018 1164.92 Total £17,014.67 Debtor 4 Not Applicable Council Tax Trust Deed 2013/2014 to 2023/2024 6987.45 Not Applicable Housing Benefit Overpayments Trust Deed 01/04/2013 to 25/10/2015 4464.85 Total £11,452.30 Debtor 5 Not Applicable Sundry Debtors – Renfrewshire Health & Social Care Partnership Prescribed 30/05/2017 to 18/01/2018 31490.70 Total £31,490.70 Debtor 6 Not Applicable Sundry Debtors ‐ Renfrewshire Health & Social Care Partnership Prescribed 28/10/2016 to 10/09/2018 19407.74 Total £19,407.74 Debtor 7 Not Applicable Sundry Debtors ‐ Renfrewshire Health & Social Care Partnership Prescribed 23/09/2016 to 22/03/2019 18017.01 Total £18,017.01 Debtor 8 Not Applicable Sundry Debtors ‐ Renfrewshire Health & Social Care Partnership Prescribed 05/02/2016 to 22/03/2019 18126.22 Total £18,126.22
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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 Debtor 9 433, Hillington Road, Hillington, Glasgow, G52 4BL Non‐Domestic Rates Sequestrated 2017/2018 to 2018/2019 10894.39 Total £10,894.39 C‐Retail Ltd Units 63 & 64, Braehead Shopping Centre, King'S Inch Road, Glasgow, G51 4BP Non‐Domestic Rates Company Voluntary Arrangement 2024/2025 21052.09 Total £21,052.09 Crl Sneddon Limited 63, Neilston Road, Paisley, PA2 6NA Non‐Domestic Rates Dissolved 2019/2020 10241.80 Total £10,241.80 Fallain Ltd Chiron House, Pegasus Avenue, Phoenix Business Park, Paisley, PA1 2BH Non‐Domestic Rates Dissolved 2017/2018 to 2019/2020 47086.87 Total £47,086.87 Glen Logistics Limited Block L7‐A, 35, Porterfield Road, Renfrew, PA4 8DJ Non‐Domestic Rates Dissolved 2019/2020 to 2020/2021 10253.93 Block L7‐B, 35, Porterfield Road, Renfrew, PA4 8DJ Non‐Domestic Rates Dissolved 2019/2020 to 2022/2023 32094.58 Unit 8, 53, Clark Street, Paisley, PA3 1RX Non‐Domestic Rates Dissolved 2019/2020 to 2020/2021 5668.99 Total £48,017.50 Homezones Plus Ltd Units 40‐41 Piazza, Central Way, Paisley, PA1 1EN Non‐Domestic Rates Dissolved 2023/2024 to 2024/2025 12876.82 Total £12,876.82 Ljhl Limited The Brewer'S Tap, 18, Moss Street, Paisley, PA1 1BL Non‐Domestic Rates Dissolved 2022/2023 to 2024/2025 17781.80 Total £17,781.80
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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 M Realisations 2020 Limited Unit 44, Braehead Shopping Centre, King'S Inch Road, Glasgow, G51 4BP Non‐Domestic Rates Liquidated 2020/2021 27947.10 Total £27,947.10 The Food Retailer Operations Ltd Units 43a & 54 Piazza, Central Way, Paisley, PA1 1EL Non‐Domestic Rates Liquidated 2016/2017 18112.41 Total £18,112.41 The Gallery (International) Limited Lm18, Braehead Shopping Centre, King'S Inch Road, Glasgow, G51 4BP Non‐Domestic Rates Dissolved 2018/2019 to 2023/2024 48601.47 Total £48,601.47 Wahconik Limited Unit 19/20 Paisley Centre, 23, High Street, Paisley, PA1 2AF Non‐Domestic Rates Dissolved 2022/2023 to 2023/2024 14419.47 Store For Unit 19/20, 23, High Street, Paisley, PA1 2AF Non‐Domestic Rates Dissolved 2023/2024 500.99 Total £14,920.46 Overall Total £422,265.99