Business Services Accounts for Write Off

Renfrewshire Council · 11 September 2025
Back to Finance, Resources and Customer Services Policy Board — 11 September 2025 and its agenda

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_________________________________________________________________ 
To: Finance, Resources and Customer Services Policy Board
On: 11 September 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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Table 1
Council Tax
Reason No. Debtors Value
Deceased 2 £30,604.09
Sequestrated 2 £19,119.97
Trust Deed 1 £5,037.06
Total 5 £54,761.12 
Table 2
Non-Domestic Rates
Reason No. Debtors Value
Company Voluntary
Arrangement 2 £76,292.38
Dissolved 8 £311,765.83
Total 10 £388,058.21 
Table 3
Housing Benefit Overpayments
Reason No. Debtors Value
Deceased 1 £10,976.60
Sequestrated 2 £11,942.14
Trust Deed 1 £7,327.79
Total 4 £30,246.53 
Table 4
Sundry Debtors
Reason No. Debtors Value
Deceased 1 £17,518.14
Prescribed 4 £62,902.52
Total 5 £80,420.66 
2. Recommendations
2.1 The Board is asked to authorise the write-off of the £553,486.52 as detailed
above.

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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

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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 Deceased 2008/2009 to 2024/2025 20424.38        
Total £20,424.38
Debtor 2 Not Applicable Council Tax Deceased 1993/1994 to 2024/2025 10179.71        
Total £10,179.71
Debtor 3 Not Applicable Council Tax Trust Deed 2005/2006 to 2024/2025 5037.06  
Not Applicable Housing Benefit Overpayments Trust Deed 28/09/2020 to
15/05/2022
7327.79        
Total £12,364.85
Debtor 4 Not Applicable Council Tax Sequestrated 2002/2003 to 2024/2025 13455.53  
Not Applicable Housing Benefit Overpayments Sequestrated 25/11/2017 to
18/02/2019
181.77        
Total £13,637.30
Debtor 5 Not Applicable Council Tax Sequestrated 1999/2000 to 2024/2025 5664.44  
Not Applicable Housing Benefit Overpayments Sequestrated 08/07/2019 to
14/05/2023
11760.37        
Total £17,424.81
Debtor 6 Not Applicable Housing Benefit Overpayments Deceased 06/09/2010 to
14/05/2023
10976.60        
Total £10,976.60
Debtor 7 Not Applicable Sundry Debtors - Health and
Social Care
Prescribed 18/04/2014 to
28/09/2018
10840.66        
Total £10,840.66
Debtor 8 Not Applicable Sundry Debtors - Health and
Social Care
Deceased 28/05/2015 17518.14        
Total £17,518.14

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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 Not Applicable Sundry Debtors - Health and
Social Care
Prescribed 31/12/2019 22573.55        
Total £22,573.55
Debtor 10 Not Applicable Sundry Debtors - Health and
Social Care
Prescribed 19/04/2019 to
06/11/2019
17274.53        
Total £17,274.53
Littleinch Erskine Care
Centre
Rashielee Avenue, Erskine, PA8 6HA Sundry Debtors - Health and
Social Care
Prescribed 16/04/2020 12213.78        
Total £12,213.78
A.R.D.S. Limited 33, Watt Road, Hillington, Glasgow, G52
4RY
Non-Domestic Rates Dissolved 2021/2022 to 2022/2023 12350.17        
Total £12,350.17
Arcadia Group Ltd Unit 42, Braehead Shopping Centre, King'S
Inch Road, Glasgow, G51 4BP
Non-Domestic Rates Dissolved 2019/2020 151779.88  
Unit 832, Braehead Shopping Centre, King'S
Inch Road, Glasgow, G51 4BS
Non-Domestic Rates Dissolved 2019/2020 to 2020/2021 22838.42        
Total £174,618.3
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 30320.38        
Total £30,320.38
Johnstone Holdings
Ltd
3a, William Street, Johnstone, PA5 8DP Non-Domestic Rates Dissolved 2019/2020 to 2023/2024 19778.69        
Total £19,778.69
Kylemont Ltd 33, High Street, Paisley, PA1 2AF Non-Domestic Rates Dissolved 2012/2013 16429.95        
Total £16,429.95
Monarch Aircraft
Engineering Limited
Area Ya0020, Zone 1 Glasgow Airport,
Abbotsinch, Paisley, PA3 2SW
Non-Domestic Rates Dissolved 2018/2019 1524.83  
Terminal C0270, Zone 1 Glasgow Airport,
Abbotsinch, Paisley, PA3 2SW
Non-Domestic Rates Dissolved 2018/2019 8763.35

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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
Total £10,288.18
The Burger Chain Ltd Unit C1, Braehead Shopping Centre, King'S
Inch Road, Glasgow, G51 4BP
Non-Domestic Rates Dissolved 2019/2020 33396.12        
Total £33,396.12
The Drop Outlet Ltd Unit 2, Hillington Shopping Cntre, Earl Haig
Road, Hillington, Glasgow, G52 4LY
Non-Domestic Rates Dissolved 2022/2023 to 2023/2024 12338.51        
Total £12,338.51
The Hair Salon Trading
Co Limited
35/37, High Street, Paisley, PA1 2AF Non-Domestic Rates Dissolved 2018/2019 to 2019/2020 9131.40  
7, Inchinnan Road, Renfrew, PA4 8LS Non-Domestic Rates Dissolved 2018/2019 to 2022/2023 9580.56  
16, Canal Street, Elderslie, Johnstone, PA5
9AU
Non-Domestic Rates Dissolved 2018/2019 to 2019/2020 4195.27  
3, Prieston Road, Bridge Of Weir, PA11 3AJ Non-Domestic Rates Dissolved 2018/2019 to 2022/2023 9658.68        
Total £32,565.91
Thomas Sabo (Uk) Ltd Unit 165, Braehead Shopping Centre, King'S
Inch Road, Glasgow, G51 4BS
Non-Domestic Rates Company
Voluntary
Arrangement
2019/2020 45972.00        
Total £45,972.00        
Overall Total £553,486.52