A Canterbury civil engineering company has been placed into liquidation, with a first liquidators report revealing creditors are owed nearly $1.9 million.

Civil and Land Construction was placed into liquidation by the High Court in Christchurch on 27 November 2025 following an application by Inland Revenue.

PricewaterhouseCoopers partners Wendy Somerville and Malcolm Hollis were appointed as joint liquidators.

According to the report, Civil and Land Construction stopped trading on the same day it entered liquidation.

The sole director and shareholder was Jacobus Gerhardus Brand.

The liquidators said the company became insolvent following disputes linked to the purchase of the business and the legal costs associated with those disputes. Inland Revenue later moved to have the company wound up.

At the time of liquidation, the company owned a range of plant and equipment.

Most of those assets have already been sold, generating $259,350. Any remaining items are expected to be sold through an online auction by the end of January 2026.

The company was also owed just over $204,000 by customers. So far, liquidators have recovered $94,204 and are still pursuing the remaining debts.

One of the largest unresolved issues is an overdrawn shareholder current account of $1,040,605. The liquidators said they have not yet begun discussions with the shareholder about recovering that money.

The report shows Inland Revenue is the largest creditor, with a preferential claim of $807,876.96 for unpaid GST, PAYE, and other employee related deductions. Former employees are also owed an estimated $47,153.

Nine unsecured creditors have lodged claims totalling more than $1.07 million, with more claims expected.

When all known debts are combined, the company is estimated to owe $1,888,160 more than it is likely to recover.

The liquidators said it is not currently possible to estimate whether any funds will be available for creditors once secured and preferential claims are dealt with.

No meeting of creditors will be held, with the liquidators saying it would not be economic and there are no matters requiring creditor decisions at this stage.

The liquidators said they will continue investigating the company’s affairs, including the actions of the director, to determine whether there are any recoverable transactions or potential breaches of the law.

They have also warned the liquidation could take some time to complete, with no estimated end date provided.