On 4 May 2021 KPMG LLP sold its UK Restructuring business to Interpath Ltd (trading as Interpath Advisory), a newly-formed company which is backed by H.I.G. Europe, the European affiliate of H.I.G. Capital, LLC. The office holders mentioned below have transferred from KPMG to Interpath Advisory and remain in office. Further details of the sale are available on the KPMG website here.

V & T (Plumbing, Central-Heating & Bathrooms) Limited t/a Aqua Interiors – in Creditors’ Voluntary Liquidation

Howard Smith and Jonny Marston were appointed Joint Liquidators of V & T (Plumbing, Central-Heating & Bathrooms) Limited t/a Aqua Interiors - in Liquidation (the 'Company') on 8 December 2016. Following Jonny Marston's resignation, James Lumb was appointed Joint Liquidator by Order of Court with effect from 31 August 2018.

Statutory notices and reports

Notice of appointment 
Notice of move from Administration to CVL 
Creditor letter 13 December 2016 
Unsecured creditors letter enclosing the Joint Liquidators' Progress Report 
Proof of debt form 
Creditors right to opt out 
2nd Progress Report 
Letter to creditors and members - 2nd Progress Report 
3rd Progress Report 
Letter to creditors - 3rd Progress Report 
4th annual report 
Notice of seeking decision of creditors by correspondence 
Letter to Unsecured Creditors - Portal 
Joint Liquidators' Final Account 

How to submit a claim

If you have amounts due to you from the Company as at the date of appointment, you can register a claim by completing a proof of debt form.

Please send your completed proof of debt form, together with supporting documentation, by email to the case contact or by post to:

V & T (Plumbing, Central-Heating & Bathrooms) Limited t/a Aqua Interiors – in Liquidation
C/o Interpath Advisory
5th Floor
130 St Vincent Street
Glasgow G2 5HF

Supporting documentation for your claim includes invoices, statements of account, proofs of delivery, contracts or any other relevant information.

Howard Smith and James Ronald Alexander Lumb are authorised to act as insolvency practitioners by the Institute of Chartered Accountants in England & Wales.

We are bound by the Insolvency Code of Ethics.

The Officeholders may be Data Controllers of personal data as defined by the Data Protection Act 2018. Personal data will be kept secure and processed only for matters relating to the appointment. For further information, please see our Privacy Policy.


Contact us

James Greenway
Case contact
Tel +44 (0) 7778 299 796
Fax +44 (0) 113 231 3200

Lara Lilley
Case Manager

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