On 4 May 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.

ASUK Realisations Limited (formerly Aquatherm Sales UK Limited) – in Creditors’ Voluntary Liquidation

Howard Smith and David Costley-Wood were appointed Joint Liquidators of ASUK Realisations Limited (formerly Aquatherm Sales UK Limited) – in Liquidation (the ‘Company’) on 17 January 2019.

Statutory notices and reports

Letter to creditors enclosing Notice of Appointment 
Notice of appointment 
Final Progress Report - administration 
Notice of seeking decision by correspondence 
Notice of creditors right to opt-in 
Notice of creditors right to opt-out 
Creditor’s request for physical meeting 
Updated letter to creditors enclosing notice of appointment 
Notice of seeking decision by correspondence - voting form 
Notice of unsecured dividend 
1st Progress Report 
Final progress report - letter to creditors 
Final progress report 

Howard Smith and David James Costley-Wood 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 are 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.


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Caroline Elizabeth Davies
Case contact
Tel +44 (0) 113 521 7513
Fax +44 (0) 113 521 7520

Lara Lilley
Case Manager

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