<?xml version="1.0" encoding="UTF-8"?><html xmlns="http://www.w3.org/1999/xhtml" IdURI="https://www.thegazette.co.uk/id/notice/4886128" prefix="gaz: https://www.thegazette.co.uk/def/publication#       gzw: https://www.thegazette.co.uk/def/working#       person: https://www.thegazette.co.uk/def/person#       personal-legal: https://www.thegazette.co.uk/def/personal-legal#       court: https://www.thegazette.co.uk/def/court#       insolvency: https://www.thegazette.co.uk/def/insolvency#       org: http://www.w3.org/ns/org#       gazorg: https://www.thegazette.co.uk/def/organisation#       leg: https://www.thegazette.co.uk/def/legislation#       societies: https://www.thegazette.co.uk/def/societies#       loc: https://www.thegazette.co.uk/def/location#       dc11: http://purl.org/dc/elements/1.1/       this: https://www.thegazette.co.uk/id/notice/4886128#             prov: http://www.w3.org/ns/prov#        "><head><meta http-equiv="Content-Type" content="text/html; charset=UTF-8" /><title>MAKAR MARKETING LIMITED</title><link href="https://www.thegazette.co.uk/notice/4886128/data.xml/data.htm" rel="self" title="HTML" type="application/xhtml+xml" /><link href="https://www.thegazette.co.uk/notice/4886128/data.jsonld" rel="alternate" title="JSON-LD" type="application/json" /><link href="https://www.thegazette.co.uk/notice/4886128/version/2" rel="alternate" title="XML" type="application/xml" /><link href="https://www.thegazette.co.uk/notice/4886128/data.ttl" rel="alternate" title="TURTLE" type="text/turtle" /><link href="https://www.thegazette.co.uk/notice/4886128/version/1" rel="alternate" title="XML" type="application/xml" /><link href="https://www.thegazette.co.uk/notice/4886128/data.rdf" rel="alternate" title="RDF/XML" type="application/rdf+xml" /><link href="https://www.thegazette.co.uk/id/notice/4886128/provenance" rel="http://www.w3.org/ns/prov#has_provenance" title="PROVENANCE" type="" /><link href="https://www.thegazette.co.uk/notice/4886128/data.pdf" 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rel="alternate" title="XML" type="application/xml" /><link href="https://www.thegazette.co.uk/notice/4886128/data_rdf/sig.trig?download=true" rel="alternate" title="XML" type="application/xml" /><link href="https://www.thegazette.co.uk/notice/4886128/data_xml/provenance/data_rdf/sig.trig?download=true" rel="alternate" title="XML" type="application/xml" /><link href="https://www.thegazette.co.uk/id/notice/4886128" rel="http://www.w3.org/ns/prov#has_anchor" title="" type="" /></head><body><article class="full-notice full-notice-2454"><div class="rdfa-data"><span about="https://www.thegazette.co.uk/id/administrative-area/gb/7000000000029959" content="Moray" data-enrichment="true" property="http://www.w3.org/2000/01/rdf-schema#label"></span><span about="https://www.thegazette.co.uk/id/administrative-area/gb/7000000000030111" content="Aberdeenshire" data-enrichment="true" property="http://www.w3.org/2000/01/rdf-schema#label"></span><span about="https://www.thegazette.co.uk/id/postcode/AB392AA" data-enrichment="true" property="https://www.thegazette.co.uk/def/administrative-area" resource="https://www.thegazette.co.uk/id/administrative-area/gb/7000000000030111"></span><span about="https://www.thegazette.co.uk/id/postcode/AB392AA" content="AB39 2AA" data-enrichment="true" property="http://www.w3.org/2000/01/rdf-schema#label"></span><span about="https://www.thegazette.co.uk/id/postcode/AB392AA" content="56.964717" data-enrichment="true" datatype="http://www.w3.org/2001/XMLSchema#decimal" property="http://www.w3.org/2003/01/geo/wgs84_pos#lat"></span><span about="https://www.thegazette.co.uk/id/postcode/AB392AA" content="-2.208073" data-enrichment="true" datatype="http://www.w3.org/2001/XMLSchema#decimal" property="http://www.w3.org/2003/01/geo/wgs84_pos#long"></span><span about="https://www.thegazette.co.uk/id/postcode/IV362AB" data-enrichment="true" property="https://www.thegazette.co.uk/def/administrative-area" resource="https://www.thegazette.co.uk/id/administrative-area/gb/7000000000029959"></span><span about="https://www.thegazette.co.uk/id/postcode/IV362AB" content="IV36 2AB" data-enrichment="true" property="http://www.w3.org/2000/01/rdf-schema#label"></span><span about="https://www.thegazette.co.uk/id/postcode/IV362AB" content="57.61569" data-enrichment="true" datatype="http://www.w3.org/2001/XMLSchema#decimal" property="http://www.w3.org/2003/01/geo/wgs84_pos#lat"></span><span about="https://www.thegazette.co.uk/id/postcode/IV362AB" content="-3.570648" data-enrichment="true" datatype="http://www.w3.org/2001/XMLSchema#decimal" property="http://www.w3.org/2003/01/geo/wgs84_pos#long"></span><span data-enrichment="true" resource="http://www.legislation.gov.uk/id/ssi/2018/347" typeof="https://www.thegazette.co.uk/def/legislation#Legislation"></span><span about="http://www.legislation.gov.uk/id/ssi/2018/347" content="the Insolvency (Scotland) (Receivership and Winding up) Rules 2018" data-enrichment="true" property="http://www.w3.org/2000/01/rdf-schema#label"></span><span data-enrichment="true" resource="http://www.legislation.gov.uk/id/ukpga/1986/45" typeof="https://www.thegazette.co.uk/def/legislation#Legislation"></span><span about="http://www.legislation.gov.uk/id/ukpga/1986/45" content="Insolvency Act 1986" data-enrichment="true" property="http://www.w3.org/2000/01/rdf-schema#label"></span><span about="this:company-1-CompanyRegisteredOffice-1" data-enrichment="true" property="https://www.thegazette.co.uk/def/postcode" resource="https://www.thegazette.co.uk/id/postcode/AB392AA"></span><span about="this:company-1-CompanyRegisteredOffice-1" data-enrichment="true" property="https://www.thegazette.co.uk/def/postcode" resource="https://www.thegazette.co.uk/id/postcode/IV362AB"></span><span about="this:company-1-PrincipalTradingAddress-1" data-enrichment="true" property="https://www.thegazette.co.uk/def/postcode" resource="https://www.thegazette.co.uk/id/postcode/IV362AB"></span><span about="this:notifiableThing" content="2025-05-11" data-enrichment="true" datatype="http://www.w3.org/2001/XMLSchema#date" property="https://www.thegazette.co.uk/def/publication#relatedDate"></span><span about="this:notifiableThing" content="2025-05-13" data-enrichment="true" datatype="http://www.w3.org/2001/XMLSchema#date" property="https://www.thegazette.co.uk/def/publication#relatedDate"></span><span about="this:notifiableThing" content="2025-05-16" data-enrichment="true" datatype="http://www.w3.org/2001/XMLSchema#date" property="https://www.thegazette.co.uk/def/publication#relatedDate"></span><span about="this:notifiableThing" content="2025-09-21" data-enrichment="true" datatype="http://www.w3.org/2001/XMLSchema#date" property="https://www.thegazette.co.uk/def/publication#relatedDate"></span><span about="this:notifiableThing" data-enrichment="true" property="https://www.thegazette.co.uk/def/publication#relatedLegislation" resource="http://www.legislation.gov.uk/id/ssi/2018/347"></span><span about="this:notifiableThing" data-enrichment="true" property="https://www.thegazette.co.uk/def/publication#relatedLegislation" resource="http://www.legislation.gov.uk/id/ukpga/1986/45"></span><span about="https://www.thegazette.co.uk/id/notice/4886128" content="TSO (The Stationery Office), customer.services@thegazette.co.uk" property="dc11:publisher"></span><span about="https://www.thegazette.co.uk/id/notice/4886128" property="gaz:isAbout" resource="this:notifiableThing"></span><span about="https://www.thegazette.co.uk/id/notice/4886128" property="prov:has_provenance" resource="https://www.thegazette.co.uk/id/notice/4886128/provenance"></span><span about="https://www.thegazette.co.uk/id/notice/4886128" property="prov:has_anchor" resource="https://www.thegazette.co.uk/id/notice/4886128"></span><span about="https://www.thegazette.co.uk/id/notice/4886128" content="4886128" datatype="xsd:integer" property="gaz:hasNoticeNumber"></span><span resource="https://www.thegazette.co.uk/id/notice/4886128" typeof="https://www.thegazette.co.uk/def/publication#Notice"></span><span resource="https://www.thegazette.co.uk/id/notice/4886128" typeof="https://www.thegazette.co.uk/def/insolvency#CourtAppointmentOfLiquidatorsNotice"></span><span resource="this:notifiableThing" typeof="https://www.thegazette.co.uk/def/publication#NotifiableThing"></span><span resource="this:notifiableThing" typeof="https://www.thegazette.co.uk/def/insolvency#CourtLiquidatorAppointment"></span><span resource="https://www.thegazette.co.uk/id/edition/Edinburgh/issue/29118" typeof="gaz:Issue"></span><span about="https://www.thegazette.co.uk/id/edition/Edinburgh/issue/29118" property="gaz:hasEdition" resource="https://www.thegazette.co.uk/id/edition/Edinburgh"></span><span about="https://www.thegazette.co.uk/id/edition/Edinburgh/issue/29118" content="29118" datatype="xsd:string" property="gaz:hasIssueNumber"></span><span resource="https://www.thegazette.co.uk/id/edition/Edinburgh" typeof="gaz:Edition"></span><span about="https://www.thegazette.co.uk/id/notice/4886128" property="gaz:isInIssue" resource="https://www.thegazette.co.uk/id/edition/Edinburgh/issue/29118"></span><span about="https://www.thegazette.co.uk/id/notice/4886128" property="owl:sameAs" resource="https://www.thegazette.co.uk/id/edition/Edinburgh/issue/29118/notice/4886128" typeof="gaz:Notice"></span><span about="https://www.thegazette.co.uk/id/notice/4886128" property="prov:alternateOf" resource="http://www.edinburgh-gazette.co.uk/id/issues/29118/notices/4886128" typeof="gaz:Notice"></span></div><dl class="metadata"><dt>Notice category:</dt><dd data-ui-class="category">Corporate Insolvency</dd><dt>Notice type:</dt><dd data-ui-class="notice-type">Appointment of Liquidators</dd><dt>Publication date:</dt><dd about="https://www.thegazette.co.uk/id/notice/4886128" content="2025-05-16T12:01:04" datatype="xsd:dateTime" property="gaz:hasPublicationDate"><time datetime="2025-05-16T12:01:04">16 May 2025</time></dd><dt>Edition:</dt><dd>The <span about="https://www.thegazette.co.uk/id/edition/Edinburgh" datatype="xsd:string" property="gaz:editionName">Edinburgh</span> Gazette</dd><dt>Notice ID:</dt><dd about="https://www.thegazette.co.uk/id/notice/4886128" property="gaz:hasNoticeID">4886128</dd><dt>Notice code:</dt><dd about="https://www.thegazette.co.uk/id/notice/4886128" datatype="xsd:integer" property="gaz:hasNoticeCode">2454</dd><dt>Issue number:</dt><dd about="https://www.thegazette.co.uk/id/edition/Edinburgh/issue/29118" datatype="xsd:string" property="gaz:hasIssueNumber">29118</dd><dt>Page number:</dt><dd about="https://www.thegazette.co.uk/id/notice/4886128" datatype="xsd:string" property="gaz:hasPageNumber">908</dd></dl><div about="this:notifiableThing" class="content" data-gazettes="Notice" data-gazettes-type="2454"><div data-gazettes="Court" property="insolvency:hasCourtCase" resource="this:courtCase" typeof="court:CourtCase"><p property="court:hasCourt" resource="this:court" typeof="court:Court">In the <span data-gazettes="CourtName" datatype="xsd:string" property="court:courtName">Elgin Sheriff Court</span></p><p data-court-number="ELG-L3-25" data-gazettes="CourtNumber" data-year="">No <span datatype="xsd:string" property="court:caseNumber">ELG-L3-25</span></p></div><div data-gazettes="Company" property="insolvency:hasCompany" resource="http://business.data.gov.uk/id/company/SC571677" typeof="gazorg:LimitedCompany"><h3><span data-gazettes="CompanyName" data-gazettes-class="Company" datatype="xsd:string" property="gazorg:name">MAKAR MARKETING LIMITED</span></h3><p><span data-gazettes="CompanyStatus" datatype="xsd:string" property="gazorg:status"><strong>(IN LIQUIDATION)</strong></span></p><p>Company Number: <span data-gazettes="CompanyNumber" datatype="xsd:string" property="gazorg:companyNumber">SC571677</span></p><p data-gazettes="CompanyRegisteredOffice" property="gazorg:hasRegisteredOffice" resource="this:company-1-CompanyRegisteredOffice-1" typeof="vcard:Address">Registered office: <span property="vcard:label">c/o CS Corporate Solutions, 64 Allardice Street, Stonehaven, AB39 2AA Former registered office: 3 Innovation Way, Forres, IV36 2AB</span></p><p data-gazettes="PrincipalTradingAddress" property="gazorg:hasPrincipalTradingAddress" resource="this:company-1-PrincipalTradingAddress-1" typeof="vcard:Address">Principal trading address: <span property="vcard:label">Former trading address: 3 Innovation Way, Forres, IV36 2AB</span></p></div><div data-gazettes="P"><p data-gazettes="Text">Notice is hereby given, pursuant to <span data-gazettes="LegislationSection" resource="this:InsolvencyScotlandReceivershipandWindingupRules2018"><span property="leg:legislationSection" resource="this:InsolvencyScotlandReceivershipandWindingupRules2018-Rule523" typeof="leg:LegislationSection"><span property="rdfs:label">Rule 5.23 </span></span></span> of the <span resource="this:notifiableThing"></span><span data-gazettes="Legislation" property="gaz:isEnabledByLegislation" resource="this:InsolvencyScotlandReceivershipandWindingupRules2018" typeof="leg:Legislation"><span datatype="xsd:string" property="rdfs:label">Insolvency (Scotland) (Receivership and Winding up) Rules 2018</span></span>, that on <span content="2025-05-11" data-date="2025-05-11" data-gazettes="Date" data-gazettes-class="Appointment" datatype="xsd:date" property="insolvency:dateOfAppointment">11 May 2025</span>, I, <span data-gazettes="Person" property="person:isAbout" resource="this:personName-1" typeof="person:Person"><span data-gazettes="PersonName"><span content="Charles H Sands" property="foaf:name"></span><span data-gazettes="Forename" property="foaf:firstName">Charles</span> <span data-gazettes="Initials" property="person:initials">H</span> <span data-gazettes="Surname" property="foaf:familyName">Sands</span> </span></span>(IP Number <span data-gazettes="OfficeHolderNumber">6445</span>), of <span data-gazettes="Administrator" property="insolvency:hasLiquidator" resource="https://www.thegazette.co.uk/id/insolvency-practitioner/" typeof="foaf:Agent"><span content="" datatype="xsd:string" property="person:hasIPnum"></span><span content="CS Corporate Solutions" property="foaf:name"></span><span data-gazettes="FirmName" property="gazorg:hasOrganisationMember" resource="this:text-1-FirmName-1" typeof="gazorg:ForProfitOrganisation"><span property="gazorg:name">CS Corporate Solutions</span></span></span> was appointed Liquidator of Makar Marketing Ltd by virtue of the deemed consent procedure. The nature of the business of the company is the wholesale of electronic and telecommunications equipment and parts.</p><p data-gazettes="Text">A liquidation committee has not been established. I do not intend to summon a further meeting for the purpose of establishing a liquidation committee unless one tenth in value of the creditors require me to do so in terms of <span data-gazettes="LegislationSection" resource="this:InsolvencyAct1986"><span property="leg:legislationSection" resource="this:InsolvencyAct1986-section1423" typeof="leg:LegislationSection"><span property="rdfs:label">section 142(3) </span></span></span> of the <span resource="this:notifiableThing"></span><span data-gazettes="Legislation" property="gaz:isEnabledByLegislation" resource="this:InsolvencyAct1986" typeof="leg:Legislation"><span datatype="xsd:string" property="rdfs:label">Insolvency Act 1986</span></span>. All creditors who have not already done so are required to lodge their claims with me by <span content="2025-09-21" data-date="2025-09-21" data-gazettes="Date" data-gazettes-class="General" datatype="xsd:date" property="gaz:relatedDate">21 September 2025</span>.</p></div><div data-gazettes="Administration"><p data-gazettes="Administrator"><span data-gazettes="Liquidator" property="Liquidator" resource="this:administrator-1-PersonName-1" typeof="foaf:Agent"><span about="this:notifiableThing" property="insolvency:hasPrimaryIP" resource="this:IP1"></span><em><span content="Charles H Sands" property="foaf:name"></span><span data-gazettes="Forename" property="foaf:firstName">Charles</span> <span data-gazettes="Initials" property="person:initials">H</span> <span data-gazettes="Surname" property="foaf:familyName">Sands</span> </em></span></p><p data-gazettes="Administrator"><span about="this:administrator-2--1" data-gazettes="OfficeHolderCapacity" property="person:hasRole" resource="this:administrator-2--1-role" typeof="person:Role"><span datatype="xsd:string" property="person:roleName">Liquidator</span></span></p></div><div data-gazettes="P"><p data-gazettes="Text">Further contact details: <span data-gazettes="Person" property="person:isAbout" resource="this:personName-1" typeof="person:Person"><span data-gazettes="PersonName"><span content="Charles H Sands" property="foaf:name"></span><span data-gazettes="Forename" property="foaf:firstName">Charles</span> <span data-gazettes="Initials" property="person:initials">H</span> <span data-gazettes="Surname" property="foaf:familyName">Sands</span> </span></span></p><p data-gazettes="Text">Email: <span data-gazettes="Email" data-gazettes-class="Administrator" property="gaz:email">sands@insolvency.biz</span></p><p data-gazettes="Text">Telephone: <span content="01569 760321" data-gazettes="Telephone" data-gazettes-class="Administrator" property="loc:phoneNumber">01569 760321</span></p></div></div></article><section class="summary"><dl><dt>Company Address</dt><dd>c/o CS Corporate Solutions, 64 Allardice Street, Stonehaven, AB39 2AA Former registered office: 3 Innovation Way, Forres, IV36 2AB</dd><dt>Date of Appointment</dt><dd><time datetime="2025-05-11"></time></dd></dl></section></body></html>