ALL POINTS CONSTRUCTIONS AND TRADES LIMITED, AZZA LIMITED, BILL HAYWARD CARPETS LIMITED, CASPIAN ADMINISTRATION LIMITED, CRAFTWORLD (PORIRUA) LIMITED, DCAS LIMITED, ELEPHANT HOUSE CRAFTS LIMITED, GARDNER LOGISTICS LIMITED, HATTON & ZENG PROJECTS LIMITED, ISM TRAINING GROUP LIMITED, JKTA CONSULTING LIMITED, JOYFUL (NZ) LIMITED, JR RACKING INSTALLATION SERVICES LIMITED, KIWICREATED LIMITED, LANDSCAPE SPECIALISTS LIMITED, LIFESTYLE BUILDERS (2004) LIMITED, MATS ENGINEERING LIMITED, ON 2 IT ENGINEERING SERVICES LIMITED, PROZA CONSTRUCTION LIMITED, SGI INTERNATIONAL LIMITED and SMART BIZ ENTERPRISES LIMITED (all in liquidation)