GM Building Services (MC) Limited faces HMRC winding-up petition in High Court
HMRC presented a winding-up petition against GM Building Services (MC) Limited on 14 April 2026, with a High Court hearing listed for 10 June. 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.
HMRC presented a winding-up petition against GM Building Services (MC) Limited on 14 April 2026, asking the High Court of Justice (Chancery Division) to wind the company up. A winding-up petition is a court filing by a creditor asking the court to make a winding-up order; the petition itself does not place the company into liquidation.
The case, numbered CR-2026-002919, is listed at the Royal Courts of Justice, 7 Rolls Building, Fetter Lane, London, on 10 June 2026 at 10.30 in the morning.
The company
GM Building Services (MC) Limited is a building project development company, classified under SIC code 41100. It is registered at 18 Hanson Close, Middleton, Manchester, M24 2HD and was incorporated on 13 June 2019. The company traded initially as GM Building(M/C) Limited before adopting its current name on 29 July 2020.
The most recent accounts were made up to 30 June 2024 and filed as total exemption full accounts, a format available to smaller companies. Companies House records show that a compulsory strike-off action was commenced and then discontinued in September 2023.
The director
Gerard Morrison has been the sole director since the company's incorporation on 13 June 2019. No other officers appear on the Companies House record.
The petitioner
The petition was presented by the Commissioners for HM Revenue and Customs, claiming to be a creditor of the company. HMRC's address for the proceedings is 14 Westfield Avenue, Stratford, London, E20 1HZ. The General Counsel and Solicitor to His Majesty's Revenue and Customs is acting as solicitor for the petitioner and can be contacted on 03000 589571, quoting reference 2127901.
The hearing
Anyone intending to appear at the 10 June hearing, whether to support or oppose the petition, must give notice to the petitioner or its solicitor by 16.00 on 9 June 2026, in accordance with Rule 7.14 of the Insolvency Rules.
The petition was authorised on 27 May 2026 and published in the London Gazette on 29 May 2026. No secured charges are registered against GM Building Services (MC) Limited at Companies House.
Common questions
What does a winding-up petition mean for Gm Building Services (Mc) Limited?
A petition is a court filing, not a court order. Gm Building Services (Mc) Limited is not yet in liquidation. The court will consider the petition at the date listed in the notice; until then, the company continues to trade, but its bank may freeze accounts and counterparties may stop extending credit. The court can dismiss the petition, adjourn it, or grant a winding-up order.
Are you owed money by Gm Building Services (Mc) Limited?
You are not yet a creditor in a liquidation; the company is still trading. If you support the petition, you may file a notice of support at the court named in the notice. If the petition is granted, you become an unsecured creditor in the resulting compulsory liquidation and the Official Receiver will invite you to submit a proof of debt.
Did you work at Gm Building Services (Mc) Limited?
A petition does not by itself terminate your employment. Wages and holiday pay continue to accrue until the company stops paying you or is wound up. Watch the bank position closely; if accounts are frozen, payroll will be the first thing to fail. If the petition is granted, statutory redundancy and notice claims become payable from the Redundancy Payments Service.
Are you a director of Gm Building Services (Mc) Limited?
Once a petition is filed, the company's directors have a heightened duty to consider the interests of creditors. Continuing to trade where there is no reasonable prospect of avoiding insolvent liquidation can expose directors to personal liability for wrongful trading under Section 214 of the Insolvency Act 1986. Specialist insolvency advice should be taken immediately.
Sources
- The London Gazette notice (code Petitions to Wind Up (Companies))
- Companies House record 12048813
- Court: High Court of Justice (Chancery Division), case CR-2026-002919
- Editorial standards: how we source and review; five-pass pipeline.
