s 143 Report by liquidator
143.—(1) The liquidator must as soon as practicable after receipt of the statement of affairs submit a preliminary report to the Court or, if the liquidator is not the Official Receiver, to the Official Receiver —(a) as to the amount of capital of the company issued, subscribed and paid up and the estimated amount of assets and liabilities; (b) if the company has failed, as to the causes of the failure; and (c) whether, in the liquidator’s opinion, further inquiry is desirable as to any matter relating to the promotion, formation or failure of the company or the conduct of the business of the company. (2) The liquidator may also, if the liquidator thinks fit, make further reports to the Court or, if the liquidator is not the Official Receiver, to the Official Receiver —(a) stating the manner in which the company was formed, and whether in the liquidator’s opinion any fraud has been committed, or any material fact has been concealed, by any person in the promotion or formation of the company, or by any officer in relation to the company since the formation of the company; (b) stating whether any officer of the company has contravened or failed to comply with any of the provisions of this Act or the Companies Act 1967; and (c) specifying any other matter that in the liquidator’s opinion is desirable to bring to the notice of the Court.