HMRC files winding-up petition against R3 Group Ltd, Manchester holding company
HMRC presented a winding-up petition against R3 Group Ltd, a Manchester holding company formerly known as Cube 3 Holdings Limited, on 7 May 2026. 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.
HM Revenue and Customs presented a winding-up petition against R3 Group Ltd, a Manchester-based management consultancy holding company, on 7 May 2026. The petition carries case reference CR-2026-003592 in the High Court of Justice (Chancery Division).
A winding-up petition is a court filing by a creditor asking the court to make a winding-up order. Filing a petition does not place the company into liquidation. The court must first consider the matter at a hearing before any order can be made.
The company
R3 Group Ltd is registered at 4 Market Square Buildings, 85 High Street, Manchester, M4 1BD. Its SIC code corresponds to activities of head offices, classifying it as a holding and management company. The company was incorporated on 6 October 2004 and traded as Cube 3 Holdings Limited until 30 August 2023, when it adopted its current name.
Its most recent filed accounts were made up to 31 December 2023 and submitted on a total-exemption-full basis, a filing route available to qualifying smaller companies.
The officers
Callum Michael Alan Reckless is the sole current director, appointed on 23 November 2023. Karl Lawrence Barker served as both director and company secretary from incorporation on 6 October 2004 until he resigned from both roles on 30 November 2025. Lindsay Louise Reckless was a director from 23 November 2023 until she also resigned on 30 November 2025.
David Gordon Bennion held the role of secretary from incorporation until 3 May 2006 and was a director from incorporation until 26 October 2006. Lucie Di Lison served as secretary between 23 December 2005 and 26 October 2006. Phillip Ogden held the secretarial role from 26 October 2006 until 7 October 2008. Swift Incorporations Limited was appointed and resigned as corporate nominee secretary on the same day at incorporation, a standard incorporation arrangement.
Secured charges
Bibby Financial Services Ltd holds an outstanding registered charge over the company, created on 21 December 2023 and delivered to Companies House on 22 December 2023.
The petition hearing
The petition is listed for hearing at the High Court, Royal Courts of Justice, 7 Rolls Building, Fetter Lane, London on 24 June 2026 at 10:30. Anyone intending to appear at the hearing, whether to support or oppose the petition, must give notice to HMRC or its solicitor by 16:00 on 23 June 2026. HMRC's solicitor is the General Counsel and Solicitor to His Majesty's Revenue and Customs, 14 Westfield Avenue, Stratford, London, E20 1HZ, reference 2129890.
Common questions
What does a winding-up petition mean for R3 Group Limited?
A petition is a court filing, not a court order. R3 Group 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 R3 Group 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 R3 Group 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 R3 Group 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 05251479
- Court: High Court of Justice (Chancery Division), case CR-2026-003592
- Editorial standards: how we source and review; five-pass pipeline.
