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New Zealand Life Care Investments Limited, Sunset Lodge Limited, Autumn Lodge Limited, The Booms Lodge Limited, Redwood Lodge Limited, Maidstone Lodge Limited, Glenbrook Lodge Limited and Redwood Lifestyle Cottages Limited (all in liquidation)

Clean Air Management Limited (in liquidation)

Wellkey Holdings Limited (in liquidation)

Oceania Property Development Limited (in liquidation)

Spartan School Supplies N.Z. Pty Limited

Capena NZ Limited (in liquidation)

Auckland Automatics Limited (in liquidation)

Automatic Transmission Parts Limited (in liquidation)

Kerdun Limited and Stantiall Enterprises Limited (both in liquidation)

Breathe Air Limited (in liquidation)

ASL Finance Company Limited (in liquidation)

Archefects Limited (in liquidation), Citylight Napier Limited (in liquidation) and Paremata Seascape Limited (in liquidation)

GCL Publishing Limited

Sundale Farm 1982 Limited (in liquidation)

Applied Insight Limited (in liquidation)

Hibiscus Travel Centre Limited (in liquidation)