From the administrators' statement

3.1 The Company had fallen into arrears with HM Revenue and Customs (“HMRC”) during the lockdown period as a result of the Covid-19 pandemic and further details can be found at Appendix IV. As a result, the Company looked to agree a time to pay arrangement (“TTP”) with HMRC which would have allowed the Company to clear its HMRC liability over an agreed period of time.

3.2 These discussions were unsuccessful however, and the director sought advice on the options available to the Company. Quantuma Advisory Limited were first approached by the Company on 9 June 2023 and subsequently instructed on 15 June 2023.

3.3. No Moratorium under Part A1 of the Act has been in force for the Company at any time within the period of 2 years ending with the day on which it entered Administration.

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A & A Training Ltd (04496096)

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