Did not know if anyone has an answer, my business partner & i went BR today, the judge was quite sympathetic to our predictment. However he thinks a bankruptcy restriction may be issued as we owed the VAT man money & paye. VAT man was about £2500 & PAYE only £350 ish. On our meeting with the OR tue we will be handing over about £10,000. Why would a restriction be placed on us? Paul