ADVANCE AUTO REPAIRS 2002 LIMITED, BEACHLANDS QUARRIES LIMITED, CIEL GROUP LIMITED, CUSTOM EMPLOYMENT EVENTS LIMITED, MACANICS LIMITED, MARTIN MOTOR LIMITED (formerly LEBANESE CAFE LIMITED), NZ COATINGS LIMITED, REEV HOLDINGS LIMITED, RESPONSIVE ICT (2013) LIMITED (formerly PROCEED IT LIMITED), SAPPHIRE BEDDING LIMITED, SHIV MANN GURCHETAN LIMITED and SPG ACCOUNTING LIMITED (all in liquidation)