Jedburgh born writer: the inspiration for horror classic Dracula

by LESTER CROSS

"There are two sorts of vampires, living and dead. The living vampire is generally the illegitimate offspring of two illegitimate persons; but even a flawless pedigree will not insure any one against the intrusion of a vampire into their family vault".

If that quotation sounds like a direct 'lift' from Bram Stoker's terrifying novel Dracula, then nothing could be further from the truth. For those words were penned by Jedburgh-born Emily Gerard almost a decade before Stoker published his masterpiece 125 years ago.

As Nigel Roth wrote in a recently published blog post: "While Bram Stoker gets accolades for establishing the ‘conventions of vampire fantasy’, and JK Rowling gets $1billion for penning a series of books about a school of magic, we may want to reflect on Jane Emily Gerard, who appears to have brought these devilish ideas out of the shadows in the first place."

It has become clear that Stoker leant heavily on Emily's book Land Beyond the Forest, published in 1888 as he researched the fearful beliefs held by many residents of Rumania which resulted in Dracula's literary birth in 1897.

A grand literary tour of England and Scotland to mark the 125th anniversary of Dracula's first edition is scheduled for later this year. It is being organised by travel agency Discover Transylvania whose founder Gloria Andersson told us: "Having read Emily Gerard's writings, we see her as one of the key influences upon Bram Stoker's choice of Transylvania as a place for the plot of his novel. She was a fantastic 'travel blogger' of the mid 1800's, describing Transylvania so accurately and objectively, some details still being applicable in today's rural societies, when it comes to superstitions."

Emily's influence is also acknowledged by Dacre Stoker, great-grand nephew of Bram Stoker, lecturer, author and film maker who will be making the trip to Dracula landmarks such as Whitby Abbey, and Slains Castle, Cruden Bay.

Gerard was born into a wealthy family who were resident at Chesters, near the village of Ancrum in 1849. Having moved first to Airdrie, the Gerards then became residents of Vienna (1863-1866), where Emily was well connected with leading literary figures, then studied European languages at the convent of Sacré Coeur, Riedenburg, Austria. 

She married Chevalier Miecislas de Laszowski on 14 October 1869, moving with him to Brzezum (Poland) and then back to Vienna.

Emily Gerard explains in her book: “In the spring of 1883 my husband was appointed to the command of the cavalry brigade in Transylvania, composed of two hussar regiments, stationed respectively at Hermanstadt and Kronstadt a very welcome nomination, as gratifying a long-cherished wish of mine to visit that part of the Austrian empire known as the Land beyond the Forest.

"The two years spent in Transylvania were among the most agreeable of sixteen years acquaintance with Austrian military life; and I shall always look back to tliis time as to something quaint and exceptional, totally different from all previous and subsequent experiences. Much interested in the wild beauty of the country, the strange admixture of races by which it is peopled, and their curious and varied folk-lore".

Chapter 25 of The Land Beyond the Forest includes a vivid description of Romanian vampires and werewolves, and the suspicions and fears associated with them. She writes: “More decidedly evil is the nosferatu, or vampire, in which every Roumanian peasant believes as firmly as he does in heaven or hell. There are two sorts of vampires, living and dead. 

"The living vampire is generally the illegitimate offspring of two illegitimate persons; but even a flawless pedigree will not insure any one against the intrusion of a vampire into their family vault, since every person killed by a nosferatu becomes likewise a vampire after death, and will continue to suck the blood of other innocent persons till the spirit has been exorcised by opening the grave of the suspected person, and either driving a stake through the corpse, or else firing a pistol-shot into the coffin. 

"To walk smoking round the grave on each anniversary of the death is also supposed to be effective in confining the vampire. In very obstinate cases of vampirism it is recommended to cut off the head, and replace it in the coffin with the mouth filled with garlic, or to extract the heart and burn it, strewing its ashes over the grave."

Emily Gerard died in Vienna, aged 55, in 1905 just five weeks after her husband's passing.

According to Nigel Roth: "Gerard was born in Jedburgh, Scotland, in 1849, just north of the one-hundred and fifty-four kilometre border with England. No historic plaque celebrates the birthplace of a writer who inspired a literary genre, though there is one, strangely, that commemorates the fact that William Wordsworth went past in a coach once.

"It’s not the first or last time that a female author has been so inspirational and yet almost completely lost to history, despite her contribution, not just to a book or two, but to an entire genre. Maybe Jedburgh should consider replacing the Wordsworth plaque with one for Jane Emily Gerard, who we realise, now that we’ve lifted her Cloak of Invisibility, wasn’t just passing through."

End of Covid restrictions - bad news for Avocet bosses?

by OUR BUSINESS UNIT

All of the directors of debt-ridden Avocet Group subsidiary Orrdone Farms Ltd. could soon be facing court action under the Insolvency Act after failing to co-operate with the company's administrator over a two-year period.

Meanwhile it has been revealed that claims on the Borders-based agricultural business from unsecured creditors has spiralled to £11.35 million following a single submission seeking £10.395 million from liquidators of another insolvent member of the Avocet stable, Omega Infinite PLC.

These latest developments in the saga of the Group once presided over by its bankrupt former chairman Martin Frost are disclosed in a progress report lodged with Companies House by Orrdone administrator Emma Porter. The document covers the period July 2021 to February 2022.

She points out yet again that those in charge of Orrdone - directors Mr Frost, Dr Bob Jennings, Janet Orr Frost and company secretary Eirlys Lloyd - have all failed to fulfil their statutory duties by providing the administration with the information it has requested from them.

"The non-co-operation of all of the directors of the company has continued during the period", states Ms Porter. "The administrator's work has been severely curtailed throughout the administration by the directors' failure to provide any satisfactory explanation as to the state of the company's affairs as at the date of the administration appointment [January 2020]."

She adds that as this is in direct contravention of their statutory duties as directors, the administration is pursuing legal channels available to it under insolvency legislation.

"The last audited accounts were for the period ended 31 December 2017 which means that a full account of both the company's assets and liabilities have not been provided for a period of over two years. Numerous allegations have been made by directors about both assets and liabilities of the company, none of which have been able to be substantiated due to the lack of evidence provided.

"The administrator has taken advice from her solicitor to consider whether individual court actions should be raised against the directors to enforce their co-operation under the Insolvency Act 1986".

But Ms Porter explains her ability to progress these actions had been hampered by Covid-19 restrictions. However it was now possible to raise court actions again and she was taking legal advice to consider the most appropriate action to take against all of the directors.

And she points out: "I continue to be made aware from a number of sources of extensive correspondence issued to a wide variety of parties commenting directly on the administration procedure or the administrator personally. The extensive correspondence continues to be at best often inaccurate and in many instances inappropriate.

"As stated in previous reports our investigations suggest the primary purpose of these communications is to deflect attention away from the matters in hand in order to delay unnecessarily the progress of the administration. Having continued during the period to review and monitor the communications, this remains my view.

"Despite the unfortunate obstruction and deflection tactics employed by the directors, I am pleased to report that some progress has been made in dealing with the sale of the company's assets".

Harcarse Hill farm, the former Orrdone HQ where Mr Frost lived for a time has now been sold with secured creditor UK Agricultural Lending Ltd. (UKALL) receiving all of the proceeds.

Ms Porter confirms the secured lender held a debenture over the whole of the company's property. She says: "The sum due at the outset was £3.25 million. At July 2021 the sum of £4.03 million remained outstanding. Interest will continue to run on the outstanding debt until it has been settled".

So far as the contents of Harcarse Hill farmhouse and cottages are concerned...Mr Frost has repeatedly alleged millions of pounds worth of items have been 'stolen' from the property...the report claims the actual value of contents totalled £33,050.

In addition, items of a clearly personal nature were left within the properties after the directors moved out. Says Ms Porter: "Numerous attempts were made to the directors requesting that they remove their personal items. However, they declined to make arrangements for collection".

Then the report reveals how the liquidator of Omega Infinite PLC, once the flagship parent company of the Avocet group, laid claim to the contents of the houses at Harcarse Hill.

"However, evidence of ownership was not provided, and the liquidator requested time to allow him to investigate further. An approach to dealing with the contents was agreed between liquidator and administrator.

"The administrator was made aware that the assets uplifted by the liquidator had been sold at auction, and therefore contacted the liquidator for comment. The liquidator has confirmed most assets have been sold at auction with unsold items to be placed into another auction.

"The liquidator has not yet provided evidence of ownership or a full accounting of the sale and associated costs. However, he has advised rge anticipated realisations will be used in full to defray storage costs and agents' fees. The administrator is reserving her position on this matter until a full accounting has been provided".

Ms Porter's progress report also records the fact that on October 18th 2021 Mr Frost and Mrs Orr Frost were both made bankrupt, and that Louise Brittain, of the firm Azets, was appointed as Trustee of both parties.

"The bankruptcy petition was raised by UKALL after calling up the personal guarantees Mr & Mrs Frost signed in relation to the loan UKALL provided to the company. The administrator will be submitting a claim in the bankruptcies and is monitoring the progress of the bankruptcies as a dividend payable will have an impact on the company's position".

According to the report, 158 potential creditors of Orrdone have been identified although many of them have not submitted a proof of claim. Unsecured creditor claims totalling £11.350 million have been received by the administration, including the £10.395 million claim from Omega Infinite PLC - In Liquidation.

"Adjudications of the [Omega] claim has not yet taken place as there remains insufficient funds to allow a dividend to be paid", and Ms Porter warns in a separate passage of her report "there are insufficient funds to meet the cost of the administration".

Meanwhile the courts have extended the period of Orrdone Farms' administration until 2024.

SB Inspire LLP - a new Borders council business venture?

SPECIAL FEATURE by DOUG COLLIE

Scottish Borders Council is set to launch a new arms length business in part of a £5.8 million office complex it developed for its external IT consultants CGI who have not, it is claimed, recruited enough people to occupy the entire workspace. It is a claim the council disputes.

The creation of a council controlled company - a so-called Limited Liability Partnership [LLP] named SB Inspires - has been kept a closely guarded secret by the authority since the firm was registered at Companies House last November. It is unclear at this stage whether the LLP will oversee the so-called Inspire Academy which is expected to have 15 employees. 

Meanwhile SBC has, in effect, lodged a planning application with itself in a bid to secure change of use for part of the ground floor of the new property, located on the Borders Innovation Park at Tweedbank, and which offers 1,500 square metres of office space. The application seeks to partially change the current designated use of the building (Class 4, Business) to educational use (Class 10, Non-Residential Institutions).

CGI, who will hold the lucrative £90 million council IT contract until 2040 told us in July 2021 that SBC had confirmed in 2019 it was proposing to build a new office for the company in Tweedbank with 152 seats, to open in 2021. But the building project was delayed by Covid-19, and the original job numbers outlined by CGI have yet to materialise.

A source commented: "As CGI staffing numbers remain low, they wanted to mothball the ground floor space at the council's further expense as then rates, insurances etc all become the council problem. This they have managed to achieve and the council have decided to use the space as an opportunity to inspire people into jobs for coding and computers etc. 

"Just another example of CGI taking advantage of the council commercially: a get out of jail free card for the consultants. The whole Tweedbank justification thing is also an excuse to put it there. With CGI finally moving out of council HQ this function could easily have been accommodated and the ground floor of the new building let out to a commercial company generating rental income for the council instead." 

When details were announced in 2020 for a Borders Innovation Park with a total spend of £29 million it was explained the funding would include a £15 million investment from the Edinburgh & South-east Region City Deal with cash also to come from Scottish Enterprise and the Borders Railway Blueprint Programme.

A full description of the new Inspire venture is included in a Planning and Design Statement which accompanies the change of use request. But there is no specific mention of SB Inspires LLP, a similar vehicle to SB Cares, established by the council when it transferred home care services to an arms length organisation.

Unfortunately SB Cares ran into difficulties while operating separately, and the entire service had to be taken back in-house before SB Cares LLP was dissolved.

There is no public minute showing when Borders councillors sanctioned the incorporation of SB Inspires LLP which occurred on November 3rd 2021. But according to a record of a private item on the agenda of a full council meeting held a few days earlier on October 28th: "Inspire Academy - Building on Success: Minutes - Members approved a report by the Director of Education & Lifelong Learning on the Inspire Academy. Councillor Tatler left the meeting during consideration of the above item".

The Design Statement lodged by council architects with their planning colleagues states: "The Building is 2 ½ Storey and forms an ‘L’ shape in plan. The steel building has a traditional end gable form and is prominently clad in grey zinc. The Buildings core has a reception area, accessible entrance, accessible (Equalities Act Compliant) toilets and services suitable for office accommodation. The building met the requirements of the SPZ [Special Planning Zone] document for business use, did not require planning permission and was complete in January 2022. The Building is current unoccupied. A tenancy has been agreed on the first floor and will be fitted-out this coming year (2022)."

It goes on to say The proposal is to occupy one area of the ground floor with 'a private commercial enterprise'. 

"The business is an LLP and is a partnering project between Scottish Borders Council and Inspire. The purpose of the business is to equip their clients with digital skills to enable them to fortify their digital business abilities, personal software skills and teach others how to use this technology. Their demographic includes: local businesses, teachers and people who wish to expand on their personal abilities to use digital solutions for everyday activities.

"It is proposed that clients may access the space with pre-agreed booking. The business will be set up to enable research by the clients into new products and provide them with instruction in a workshop type environment. The proposed layout of the space will include a workshop area, a meeting room, focus area and exhibition space."

The design statement makes it clear the business is of a commercial nature, and is "profit making". 

"There are several elements which make up the business including: research, workshops and teaching. The sole purpose of space is not for Academia or Educational purposes, it is to provide a service which supports a broad demographic. Parts of this commercial enterprise is similar to IT providers, website designers and technology suppliers. It is anticipated the maximum number of occupants within the area will not exceed 80 and would typically be around 45 (including 15 staff members)."

Why Galashiels?, asks the statement. It continues: "  A recent study of Galashiels has revealed that it has the highest levels of unemployment in the Scottish borders. Nearby Langlee has the highest levels of deprivation within the Galashiels area. Whilst it is difficult to speculate the reasons for this it is evident that providing a place where people can learn new digital skills could open additional career opportunities. Providing digital skills to local people is part of the business strategy for the Inspire. Placing the Learning Academy within walking distance of one of the most deprived areas of the Scottish Borders will have regional benefits."

And the planners are also told: "The unit fit-out will be undertaken to a very high standard which reflects the forward thinking nature of the business. It is important that this supports the building's identity and makes clear the nature of the business: to provide a service supporting businesses and individuals with digital skills. The fit out will feature multiple lighting features large screen TV’s and workshop areas."

A spokesperson for Scottish Borders Council said: “The Tweedbank development is one of our key strategic sites providing an opportunity to set the tone and standard of future development in the area.

“The new office development at Tweedbank was never intended to be fully occupied by CGI, accommodation was provided as part of this building for other occupiers.

“The pioneering Inspire Learning programme seeks to transform learning in the Scottish Borders and provide a physical base for the Inspire Learning team, enabling the programme to grow and expand its horizons. The vacant space within the new office building provides an exciting opportunity for this.

“The LLP has been created in a pre-emptive move as we consider potential ways that the Inspire Learning Programme might expand geographically and beyond its educational boundaries.”

SBC was also asked for information about the cost of the venture and the expenditure required for the high quality Inspire office fit-out. No figures were included in the response.

The Australian bank and a doomed Borders council project

by EWAN LAMB

The world's largest manager of infrastructure investments considered ploughing up to £30 million into an ultra-modern waste treatment plant for the Scottish Borders only four months before the ill-fated project was abandoned, it has been revealed. 

A 'strictly private and confidential' letter from the managing director of Australian-based Macquarie Bank to his or her opposite number at Scottish Borders Council's waste management contractors New Earth Solutions Group [NESG] is included among a large collection of paperwork released by the local authority in response to a Freedom of Information request. The names of the two high-powered individuals have been redacted.

The letter, dated October 2014, says: "Further to our recently completed £20 million re-financing of NESG Ltd.'s Avonmouth Energy Recovery Facility we are writing to confirm our interest in providing funding for New Earth's pipeline projects.

"We understand that New Earth is advancing a number of pipeline projects including a waste to energy project in Scottish Borders that is underpinned by a long term local authority contract and will use modular gas to engine based advanced conversion technology.

"The purpose of this letter is to confirm that Macquarie Bank Ltd has had preliminary discussions with New Earth in relation to the potential financing of the Scottish Borders project by Macquarie. Subject to due diligence, internal approvals and contract Macquarie would look to provide up to 100% of the project's funding requirement, which we understand to be in the region of £25 million to £30 million".

At the time the letter was written the planned waste treatment plant at Easter Langlee, Galashiels, was facing what proved to be insurmountable difficulties.

The contract between SBC and NESG had been originally signed in April 2011 with a so-called Mechanical Biological Treatment [MBT] facility due to come on stream by the end of 2012.

However, the project soon encountered financial issues centred on New Earth Recycling & Renewables (Infrastructure) Ltd. or NERR, the Isle of Man 'funders of last resort'. The scheme had been amended in 2012 to include an unproven thermal treatment technology revelling in the name of NEAT, which was still in the research and development phase.

The council then granted NESG a year long moratorium (contract standstill) to hopefully sort out the financial and technological bugbears which consistently dogged the Borders project.

The Macquarie letter made it clear their interest in investing at Easter Langlee was not an offer capable of acceptance and should not otherwise give rise to a binding contract. It added: "This letter is confidential and should not be disclosed without our prior written consent".

In February 2015 the partners in the Borders venture abandoned the scheme without a brick being laid and with at least £2.4 million of public money spent by SBC on consultants and lawyers.

It later transpired that in October 2014 NESG was already insolvent, carrying £159 million of debt with £37 million due to the Co-operative Bank, £102 million to the NERR fund and £20 million to Macquarie Bank. A team of insolvency experts sold off the entire group for less than £6 million after they were called in during 2016.

Macquarie Bank currently has 737 billion Australian dollars worth of assets under its management.

When the bank submitted its possible funding solution for the Borders treatment plant to NESG it pointed out: "Macquarie Group Ltd. is the largest manager of infrastructure investments globally and has over 700 infrastructure investment professionals actively managing assets and operating 48 funds across a diverse portfolio of regulated industries including water utilities, power generation, electricity and gas transmission and distribution networks, toll roads, airports and social infrastructure.

"In particular Macquarie Group and its managed funds are actively in energy across the globe, with 2,340 MW of renewable energy assets under management in addition to investments in more than 2,000 MW of CCGT generation assets in the UK alone".

But even the might of Macquarie could not save the day for Scottish Borders Council.

 

Financial woes of council's waste firm laid bare

by DOUGLAS SHEPHERD

As previously reported here, the specialist waste treatment group handed a £65 million contract by Scottish Borders councillors in 2011 could not even provide a £315,000 bond which was required as part of the application process for a permit to operate their "cutting edge" facility to deal with the region's rubbish.

Now, full details of the embarrassing situation which saw Scottish Borders Council having to step in with a financial guarantee to Scotland's environmental watchdog have been disclosed for the first time after the local authority released thousands of emails and reports previously kept secret by a confidentiality agreement.

And the paperwork also shows that on the day before SBC members and officers signed the multi-million pound deal with New Earth Solutions Group (NESG) on April 15th 2011 the authority's legal adviser wrote: "The council has never, to my knowledge, sought independent verification of funds".

Earlier, a credit check made by officials of the Scottish Environmental Protection Agency (SEPA) on NESG and the so-called Special Project Vehicle (SPV) - a subsidiary company called New Earth Solutions (Scottish Borders) Ltd.- turned up disturbing evidence about New Earth's credit worthiness.

An email sent on August 5th 2011 from SEPA's Finance & Corporate Services section with the names of the sender and recipient redacted declared: "I have run a credit check on the applicant [for a SEPA permit to operate the waste treatment plant at Easter Langlee, Galashiels] and they received a credit rating of £NIL, and their parent company (NESG) received a rating of £77k.

"They will now have to go down the alternative proof route as indicated by the guidance: 'the applicant needs to provide recent evidence (not more than three months old) from a third party as to its financial standing. It must be credible evidence stating that the applicant is in a position to access adequate funds'"

SBC initially refused to provide information of the financial fiasco when asked for details via FOI after the collapse of the NESG deal in 2015. The council argued publication of the details could harm New Earth commercially, but the Scottish Information Commissioner intervened and ordered the release of the withheld words.

The relevant paragraph which was made available after the Commissioner's ruling with the previously redacted words in capital letters stated: "NES cannot obtain £315k of insurance without incurring costs that would have to be passed back directly to the council, NOR CAN THEY AFFORD TO HOLD THE CAPITAL ASIDE TO COVER THIS REQUIREMENT."

Before chief officers sanctioned the 'Letter of Comfort' by the council to SEPA in March 2012 there was an exchange of confidential emails which are now in the public domain.

On March 12th 2012 Ross Sharp-Dent, the council's Waste Manager outlined the urgent issue to David Robertson, Head of Finance, and Ian Wilkie, Head of Legal Services at SBC.

Mr Sharp-Dent said: "In order that the Pollution Prevention Control (PPC) Permit for the Mechanical Biological Treatment (MBT) plant can be sent out for consultation and indeed granted, SEPA have requested that NES provide a Financial Bond up to a limit of £315k. 

"This is required in order that SEPA have funds available that they can call upon, in the event that an environmental event occurs that requires clean-up at the facility. For example to cover costs associated with the clearance of waste left within the facility should NES go out of business. 

"The same requirement is not required in England and Wales from the Environment Agency and NES had therefore not anticipated the cost of providing a financial bond in the their financial model. Given the recent discussions with NES and the fact that the PPC Permit is on the critical path the Project Team has entered into dialogue with NES and SEPA regards the potential of SBC providing a letter of comfort."

And Easter Langlee project manager Ewan Doyle tells Mr Robertson and chief executive Tracey Logan: "The reason that we have agreed to take this on is that NES are currently trading at a loss, due to their recent investments in new facilities, and do not hold a value in the region of £315k, and as the Council are ultimately responsible for the facility, SEPA will accept a letter of comfort from a public body. The approval of the permit (which will be released by SEPA for public consultation on approval of the Bond provision) is part of the Conditions Precedent for the funding, so this activity is on the critical path for commencing construction."

In a separate message to Mr Robertson and Mr Wilkie, Mr Doyle says: "This will go to members as part of the package of contract changes at Council on the 29 March 2012. unfortunately we cannot wait until that point to issue the letter to SEPA as it is on the critical path for getting the permit out to consultation and obtaining financial close on the project's junior debt, so that works can commence on the 29 April 2012."

In fact the New Earth Borders treatment facility had still not started in February 2015 when councillors were advised to pull the plug on the entire venture at a cost of at least £2.4 million to the public purse.

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Insolvent Hawick firms cost Borders taxpayers £100,000

by DOUG COLLIE

Members of Scottish Borders Council will be advised to write off 25 outstanding invoices totalling more than £100,000 which the authority sent to two Hawick property companies between 2008 and 2015 after carrying out enforcement works to make buildings in their ownership stable.

Despite court action and a mediation agreement the directors of Beaune Properties Ltd. and Beaune Properties North Ltd failed to pay a single penny of the outstanding debts before both firms went belly up in 2013 and 2016.

A report which will be considered by the SBC Executive next week sets out the background which has resulted in officers recommending the money owed by Beaune should be written off.

According to the report an account in the name of Beaune Properties was opened in October 2008 and an invoice was raised for £2,050.74. This charge was for the provision of boarding to secure the site at Harriers Hut, Bath Street, Hawick.  

Another account in the name of Beaune Properties Ltd was also opened in October 2008 . A further 24 invoices were raised on this account from October 2008 to May 2015 totalling £99,680.71. These charges were to stabilise a dangerous building and enforcement works at Wilton Mill, Commercial Road, Hawick.

 

"Court proceedings were raised against Beaune Properties in 2010/11. These proceedings were defended by the company and with a view to avoid going to a full evidential hearing the Court asked both parties to go to mediation. 

"Mediation took place in 2012 where a qualified mediator oversaw the meeting. The meeting was attended by Senior Officers from SBC and representatives from Beaune Properties. The outcome agreed was for Beaune Properties to pay SBC the sum of £40,000 in full and final settlement of all sums due with the agreement drawn up in the names of Beaune Properties Ltd and Beaune Properties North Limited."

 

But the report then explains that the agreement was transferred at a later date to Beaune Properties North Ltd alone and Beaune Properties Ltd was dissolved in September 2013. Despite entering into the mediation agreement Beaune Properties North Limited failed to make the agreed payment of £40,000. 

"All correspondence seeking payment of the sum were met with responses asking for further time to pay and then subsequently wanting to enter into further discussion on the amount that was agreed to be paid. No payment was received from Beaune Properties North Ltd and they were dissolved in August 2016."

 

Councillors are told the powers for writing off debts are contained within the Council’s Financial Regulations and Scheme of Delegation. These powers are delegated to the Director, Finance & Corporate Governance who, for practical reasons, may delegate authority to Officers within the Finance Department to approve individual write off amounts up to a pre-determined level. The Director, Finance & Corporate Governance has delegated authority to write off amounts up to £100,000. Any potential write off greater than £100,000 has to be approved by elected members.

In respect of the Beaune debt, the circumstances for the debt being irrecoverable and appropriate for write off are the debtor is insolvent (bankrupt, in liquidation or in administrative receivership).

Companies House records show the directors of Beaune Properties Ltd., which traded from 2004 and 2013 were William McKinney, of Holywood, County Down, Northern Ireland, Edward Giles Membrey, of Tunbridge Wells, Kent, and Alexander Gavin Stevenson, of The Cross Keys, Lilliesleaf. The company's registered office was at 1 Melgund Place, Hawick.

The records show Beaune Properties had eight outstanding charges (loans or mortgages) at the time of the firm's dissolution - five with Ulster Bank and three with  Sainsbury's Supermarkets. The last published accounts for 2011 show net assets of £23,595.

Fifty of the 100 shares in the business were held by a company called Bergerac Estates Ltd., of Home Park Road, Wimbledon with the other 50 owned by Mr Stevenson. 

Bergerac Estates, which traded as developers and sellers of real estate from 2003 until it was dissolved in 2012 had Mr McKinney and Mr Membrey as directors during part of that time. Bergerac's last accounts (for 2010) recorded a deficit of £139,000.

However, documents at Companies House also show Bergerac Estates' two £1 shares were in the ownership of Rioja Developments Ltd. and RJM Developments Ltd., two firms directed by Mr Membery and Mr McKinney respectively.

Rioja Developments, involved in business management of real estate, was active from 1999 until 2021 when it was dissolved - Mr Membery having resigned as a director in 2019. At that time - according to company accounts - Rioja achieved an operating profit of £312,750 (for 2019) and £3,372,743 the previous year. Net assets as of 2019 were stated to be £2,730,933.

Meanwhile RJM Developments Ltd., based in Northern Ireland, and buying and selling real estate from 2002 until dissolution in 2015, appears to have been less successful. It chalked up losses of £166,000 in 2011 and £90,973 for 2012. A total deficit of £617,000 is recorded.

A note of related party transactions lists eleven other companies including Beaune Properties Ltd.

Beaune Properties North Ltd had the same three directors as Beaune Properties Ltd although Mr Membrey and Mr McKinney resigned in June 2016 shortly before the firm went under with just £12 in the bank.

The 12 £1 shares were divided between Mr Membery (three), a company by the name of MCK Development Management Ltd. (three) and Mr Stevenson (six). MCK Development Management Ltd. is registered in Belfast with Mr McKinney listed as one of its directors.