Caerus Lifecare Limited wound up by Manchester court after second HMRC petition
Caerus Lifecare Limited, a Wembley residential care provider, was wound up by the Business and Property Courts in Manchester on 23 June 2026 following a petition by HMRC. Full notice and Companies House record.
Information for general guidance, drawn from the public record. Not legal, financial, or insolvency advice. If you are affected by an insolvency, consult a licensed practitioner or qualified solicitor.
The Business and Property Courts in Manchester made a winding-up order against Caerus Lifecare Limited on 23 June 2026, placing the Wembley-based residential care provider into compulsory liquidation. Compulsory liquidation is the process by which a court orders a company to be wound up and its assets realised for creditors. The order was made in case number 000689 of 2026.
Caerus Lifecare is registered at 61 Medway Gardens, Wembley, Middlesex, HA0 2RJ, and operates under SIC code 87300, which covers residential care activities for the elderly and disabled. The company was incorporated on 1 November 2017.
The liquidator
S Brindley, the Official Receiver, was appointed on 23 June 2026, the same date as the order. The Official Receiver is a civil servant of the Insolvency Service who automatically takes office as liquidator when a winding-up order is made. Brindley's office is at PO Box 18938, Birmingham, B2 2DY, and can be contacted on 0300 678 0016 or at Enquiries.Liquidation@insolvency.gov.uk.
The petition
The Commissioners for HM Revenue and Customs filed the petition that led to this order on 5 May 2026. A winding-up petition is a court filing asking a judge to make a winding-up order; it does not place the company into liquidation by itself. The court must first hear the petition and decide whether to grant the order.
HMRC had previously pursued Caerus Lifecare through the courts. An earlier winding-up petition, carrying case reference CR-2025-004963 in the High Court of Justice, Insolvency and Companies List (ChD), was presented on 4 August 2025 by the Commissioners for HM Revenue and Customs. That petition was listed before Insolvency and Companies Court Judge Barber at the Rolls Building in November 2025 and was subsequently dismissed, with the case recorded as concluded. HMRC then filed a fresh petition in Manchester in May 2026.
The director
Elaine Annette Thomas has been a director of Caerus Lifecare since the company was incorporated on 1 November 2017. There are no resigned directors on the Companies House record. Thomas remains the sole named officer.
Secured charges
No secured charges are registered against Caerus Lifecare at Companies House.
Background
The company's last filed accounts were made up to 30 November 2024, with the next set due by 31 August 2026. Those accounts are described as unaudited abridged accounts, a format available to smaller companies that limits the financial detail placed on the public record. Companies House currently shows the company's filing status as voluntary-arrangement, a designation that the winding-up order of 23 June 2026 now supersedes.
Common questions
Are you owed money by Caerus Lifecare Limited?
The court has placed the company in compulsory liquidation. The Official Receiver typically takes office as liquidator unless creditors nominate a licensed insolvency practitioner. Submit your claim using the Official Receiver's online proof-of-debt service or by post; details appear on the case page at gov.uk/insolvency-service. Read more about proof of debt.
Did you work at Caerus Lifecare Limited?
On a winding-up order, employees are usually dismissed immediately. Wages owed up to a statutory cap, holiday pay, notice pay and redundancy may be claimable from the Redundancy Payments Service. The Official Receiver will provide RP1 case-reference numbers and the date of insolvency you need to start the claim. See gov.uk: your rights if your employer is insolvent.
Do you hold a deposit, gift card or undelivered order from Caerus Lifecare Limited?
Customers rank as unsecured creditors in the liquidation. Where you paid by credit card and the amount was over £100, Section 75 of the Consumer Credit Act 1974 may let you claim from the card issuer for breach of contract or misrepresentation by the supplier; the rules apply per item, not per transaction, and the card must be a regulated credit card. Debit-card payments may be recoverable via chargeback.
Are you a director of a company connected to Caerus Lifecare Limited?
Section 216 of the Insolvency Act 1986 applies the moment the winding-up order is made. If you intend to be involved in another company using the same or a similar name within five years, you must rely on one of the three statutory exceptions. The Official Receiver also has a statutory duty to investigate director conduct and report under the Company Directors Disqualification Act 1986.
Sources
- The London Gazette notice (code Winding-Up Orders)
- Companies House record 11042243
- Court: Business and Property Courts in Manchester, case 000689
- Editorial standards: how we source and review; five-pass pipeline.
