7 - Business Services Write-Off Report
Renfrewshire Council · 9 February 2023
Back to Finance, Resources and Customer Services Policy Board — 9 February 2023 and its agenda
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1 _________________________________________________________________ To: Finance, Resources and Customer Services Policy Board On: 09 February 2023 ___________________________________________________________________ Report by: Director of Finance and Resources ___________________________________________________________________ Heading: Business Services Accounts for Write Off ___________________________________________________________________ 1. Summary 1.1 In accordance with Financial Regulation 3.5.12 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 Sundry Debtors Reason No. Debtors Value Prescribed 1 £17,662.19 Total 1 £17,662.19 Table 2 Non-Domestic Rates Reason No. Debtors Value Dissolved 6 £237,679.80 Liquidated 4 £182,190.72 Total 10 £419,870.52 2. Recommendations 2.1 The Board is asked to authorise the write-off of the £437,532.71 as detailed above. 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. COSLA Policy Postion – N/A Author: Emma Shields Senior Service Delivery Manager (Financial Operations)
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Finance, Resources and Customer Services Policy Board – Business Services Accounts for Write-Off Appendix 1 Name Property Address Service Reason Year/Period/ Invoice Date Amount Debtor 1 Not Applicable Sundry Debtors ‐ Communities, Housing and Planning Services Prescribed 2010 17662.19 Total £17,662.19 A.C.A. Print Finishing & Packaging Solutions Ltd Unit 11 Northpoint, 21, Gordon Avenue, Hillington, Glasgow, G52 4TG Non‐Domestic Rates Liquidated 2018 3093.04 A.C.A. Print Finishing & Packaging Solutions Ltd Unit 11 Northpoint, 21, Gordon Avenue, Hillington, Glasgow, G52 4TG Non‐Domestic Rates Liquidated 2019 5880.00 A.C.A. Print Finishing & Packaging Solutions Ltd Unit 11 Northpoint, 21, Gordon Avenue, Hillington, Glasgow, G52 4TG Non‐Domestic Rates Liquidated 2020 1546.62 A.C.A. Print Finishing & Packaging Solutions Ltd Cartside Avenue, Inchinnan, PA4 9RP Non‐Domestic Rates Liquidated 2019 7328.00 A.C.A. Print Finishing & Packaging Solutions Ltd Cartside Avenue, Inchinnan, PA4 9RP Non‐Domestic Rates Liquidated 2020 36452.68 A.C.A. Print Finishing & Packaging Solutions Ltd Cartside Avenue, Inchinnan, PA4 9RP Non‐Domestic Rates Liquidated 2021 22129.24 Total £76,429.58 ER Travel Services Ltd 35, Mcfarlane Street, Paisley, PA3 1SA Non‐Domestic Rates Dissolved 2016 2857.46 ER Travel Services Ltd 35, Mcfarlane Street, Paisley, PA3 1SA Non‐Domestic Rates Dissolved 2017 3904.34 ER Travel Services Ltd 35, Mcfarlane Street, Paisley, PA3 1SA Non‐Domestic Rates Dissolved 2019 4310.10 Total £11,071.90 Exx.Oill Ltd Unit 18, Xsite Braehead, King'S Inch Road, Renfrew, PA4 8XQ Non‐Domestic Rates Dissolved 2021 12664.48 Exx.Oill Ltd Unit 18, Xsite Braehead, King'S Inch Road, Renfrew, PA4 8XQ Non‐Domestic Rates Dissolved 2022 1224.19 Total £13,888.67
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Finance, Resources and Customer Services Policy Board – Business Services Accounts for Write-Off Appendix 2 Name Property Address Service Reason Year/Period/ Invoice Date Amount New Street Promotions Ltd Whisky Joe's, 7, New Street, Paisley, PA1 1XU Non‐Domestic Rates Dissolved 2016 3299.42 New Street Promotions Ltd Whisky Joe's, 7, New Street, Paisley, PA1 1XU Non‐Domestic Rates Dissolved 2017 13327.60 New Street Promotions Ltd Whisky Joe's, 7, New Street, Paisley, PA1 1XU Non‐Domestic Rates Dissolved 2018 13728.00 New Street Promotions Ltd Whisky Joe's, 7, New Street, Paisley, PA1 1XU Non‐Domestic Rates Dissolved 2019 6509.24 Total £36,864.26 Paisley Fashion Limited Unit 16 Paisley Centre, 23, High Street, Paisley, PA1 2AF Non‐Domestic Rates Dissolved 2020 5782.44 Paisley Fashion Limited Unit 16 Paisley Centre, 23, High Street, Paisley, PA1 2AF Non‐Domestic Rates Dissolved 2021 11049.50 Paisley Fashion Limited Unit 16 Paisley Centre, 23, High Street, Paisley, PA1 2AF Non‐Domestic Rates Dissolved 2022 2097.74 Total £18,929.68 Pound Plus Scot Ltd Units 7a/8 Paisley Centre, 23, High Street, Paisley, PA1 2AF Non‐Domestic Rates Dissolved 2020 12570.59 Pound Plus Scot Ltd Units 7a/8 Paisley Centre, 23, High Street, Paisley, PA1 2AF Non‐Domestic Rates Dissolved 2021 15092.00 Pound Plus Scot Ltd Units 7a/8 Paisley Centre, 23, High Street, Paisley, PA1 2AF Non‐Domestic Rates Dissolved 2022 2062.95 Total £29,725.54 Rainbow Technology Systems Limited 42, Kelvin Avenue, Hillington, Glasgow, G52 4LT Non‐Domestic Rates Liquidated 2020 9702.00
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Finance, Resources and Customer Services Policy Board – Business Services Accounts for Write-Off Appendix 3 Name Property Address Service Reason Year/Period/ Invoice Date Amount Rainbow Technology Systems Limited 42, Kelvin Avenue, Hillington, Glasgow, G52 4LT Non‐Domestic Rates Liquidated 2021 5110.77 Total £14,812.77 Wilson Imports Limited Unit 28, Wilson Business Park, 1 Queen Elizabeth Avenue, Hillington, Glasgow, G52 4NQ Non‐Domestic Rates Liquidated 2019 1519.00 Wilson Imports Limited Unit 28, Wilson Business Park, 1 Queen Elizabeth Avenue, Hillington, Glasgow, G52 4NQ Non‐Domestic Rates Liquidated 2020 874.00 Wilson Imports Limited Unit 5, Wilson Business Park, 1 Queen Elizabeth Avenue, Hillington, Glasgow, G52 4NQ Non‐Domestic Rates Liquidated 2018 349.15 Wilson Imports Limited Unit 5, Wilson Business Park, 1 Queen Elizabeth Avenue, Hillington, Glasgow, G52 4NQ Non‐Domestic Rates Liquidated 2019 2205.00 Wilson Imports Limited Unit 5, Wilson Business Park, 1 Queen Elizabeth Avenue, Hillington, Glasgow, G52 4NQ Non‐Domestic Rates Liquidated 2020 1268.71 Wilson Imports Limited Unit 17, Wilson Business Park, 1 Queen Elizabeth Avenue, Hillington, Glasgow, G52 4NQ Non‐Domestic Rates Liquidated 2019 5267.50 Wilson Imports Limited Unit 17, Wilson Business Park, 1 Queen Elizabeth Avenue, Hillington, Glasgow, G52 4NQ Non‐Domestic Rates Liquidated 2020 3030.81 Wilson Imports Limited Unit 11, Wilson Business Park, 1, Queen Elizabeth Avenue, Hillington, Glasgow, G52 4NQ Non‐Domestic Rates Liquidated 2020 46312.91
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Finance, Resources and Customer Services Policy Board – Business Services Accounts for Write-Off Appendix 4 Name Property Address Service Reason Year/Period/ Invoice Date Amount Wilson Imports Limited Unit 24b, Wilson Business Park, 1, Queen Elizabeth Avenue, Hillington, Glasgow, G52 4NQ Non‐Domestic Rates Liquidated 2020 4011.86 Total £64,838.94 Workspace Studios Limited Warehouse Grd Flr, 1, Macdowall Street, Paisley, PA3 2JG Non‐Domestic Rates Dissolved 2017 118.62 Workspace Studios Limited Warehouse Grd Flr, 1, Macdowall Street, Paisley, PA3 2JG Non‐Domestic Rates Dissolved 2018 44528.00 Workspace Studios Limited Warehouse Grd Flr, 1, Macdowall Street, Paisley, PA3 2JG Non‐Domestic Rates Dissolved 2019 35569.60 Workspace Studios Limited Warehouse Grd Flr, 1, Macdowall Street, Paisley, PA3 2JG Non‐Domestic Rates Dissolved 2020 29867.75 Workspace Studios Limited Warehouse Grd Flr, 1, Macdowall Street, Paisley, PA3 2JG Non‐Domestic Rates Dissolved 2021 17115.78 Total £127,199.75 WWCM Ltd Cafuffels, 17, New Street, Paisley, PA1 1XU Non‐Domestic Rates Liquidated 2021 20751.50 WWCM Ltd Cafuffels, 17, New Street, Paisley, PA1 1XU Non‐Domestic Rates Liquidated 2022 5357.93 Total £26,109.43 Overall Total £437,532.71