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No. 28 Notice as to Stock

Form No. 28 – Notice as to Stock is a Courts Service of Ireland form used to inform the court about the existence and details of stock held by a company or other entity in legal proceedings. It is typically filed during liquidation, winding‑up or bankruptcy cases.

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Form Overview

No. 28 Notice as to Stock

Form No. 28 – Notice as to Stock is a Courts Service of Ireland form used to inform the court about the existence and details of stock held by a company or other entity in legal proceedings. It is typically filed during liquidation, winding‑up or bankruptcy cases.

It captures a description of the stock, quantity, estimated value, location and any encumbrances or security interests.

Risk Radar

  • The most common mistake is forgetting to attach a detailed inventory schedule.
  • Leaving out low‑value items that later surface as missing
  • Using outdated market values leading to under‑ or over‑valuation
  • Submitting the form to the wrong district court
  • Failing to sign or date the form

Plain English

If a company is being wound up, you must tell the court what stock (goods, inventory, raw materials) the company still owns. This form records those details so the court can decide how the stock will be dealt with.

Submission Date

  • File the Notice as to Stock within the first 30 days of the liquidator’s appointment, unless the court sets a different deadline in the winding‑up order.
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

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What this form is for

  • When a liquidator needs to disclose company stock to the court
  • During bankruptcy proceedings to list inventory assets
  • When a court orders a formal notice of stock for a winding‑up case
  • If you are replacing a previously filed stock notice with updated figures

Use this form or another form?

SituationLikely formWhy it mattersCheck before you continue
Company liquidationForm No. 28Specific to stock assetsVerify you are not filing a general asset schedule
Bankruptcy of an individualForm No. 31 (Bankruptcy Statement)Covers all assets, not just stockUse only for personal bankruptcies
Court‑ordered sale of assetsForm No. 29 (Notice of Sale)Deals with disposal, not inventoryFile after stock notice is accepted

Deadline or filing window

File the Notice as to Stock within the first 30 days of the liquidator’s appointment, unless the court sets a different deadline in the winding‑up order.

Before you submit

  • All stock items listed with description and quantity
  • Current market value assigned to each item
  • Location of stock clearly indicated
  • Any security interests or liens noted
  • Signed and dated by the authorised officer
  • Correct district court address used
  • Supporting inventory schedule attached
  • PDF version is clear and legible (if e‑filing)
  • Copy retained for records

How to file this form

  1. 1Gather inventory data and valuations
  2. 2Download the latest Form No. 28 from the Courts Service website
  3. 3Complete the form using printed or electronic version
  4. 4Attach the detailed inventory schedule
  5. 5Sign and date the form
  6. 6Post to the appropriate district court or upload via e‑Filing
  7. 7Obtain receipt or acknowledgment from the court

Known limitations

  • Form is only for stock; other asset types require separate notices
  • Electronic filing may not be available in all districts
  • Valuation must be reasonable; the court may request independent appraisal
  • The form does not replace a full statement of assets for bankruptcy

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Current Form Status

Form No. 28 remains the current version as of 2024. No major revisions have been announced, but always check the Courts Service website for updates before filing.

Agency: Courts Service of Ireland

What changed or needs a fresh check

  • Confirm the form number matches the latest PDF on the Courts Service site
  • Check for any new fields added for electronic filing
  • Verify the signature block reflects current officer titles
  • Ensure the attached inventory schedule follows the latest template

Quick Facts

The liquidator, trustee in bankruptcy or any appointed official responsible for the assets must file this form.
It captures a description of the stock, quantity, estimated value, location and any encumbrances or security interests.
The notice is filed shortly after the appointment of the liquidator or trustee, usually within the first few weeks of the winding‑up process.
Submit the completed form to the Central Office of the Courts Service, either by post to the relevant district court or via the Courts Service’s e‑Filing portal if you have access.
Accurate filing ensures the court has a clear picture of assets, which affects creditor payouts and avoids delays or penalties for non‑compliance.
1. Gather a full inventory of all stock items, including serial numbers or batch codes. 2. Valuate each item using recent purchase invoices or market rates. 3. Complete the form, entering the description, quantity, value and location in the prescribed fields. 4. Sign the form as the appointed liquidator or trustee. 5. Attach supporting schedules and send the packet to the court by post or upload it through e‑Filing. 6. Keep a copy for your records.

Form Details

Agency
Courts Service of Ireland
Revision Date
19/01/26

No. 28 Notice as to Stock

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After you file

  • Keep the court receipt and a copy of the filed form
  • Monitor court communications for any queries or requests for clarification
  • Update the inventory if stock levels change and file a supplementary notice
  • Proceed with court‑approved disposal or distribution of the stock
  • Report final stock disposition in the liquidator’s final account

Source and verification log

  • Form title and number from Courts Service catalogue – confirmed
  • Purpose (notice of stock in liquidation) – not confirmed in official source
  • Filing deadline of 30 days – not confirmed in official source
  • e‑Filing availability – not confirmed in official source
  • Typical users (liquidator/trustee) – not confirmed in official source
  • Required attachments (inventory schedule) – not confirmed in official source

Common confusion points

6 things to watch for

  • 1

    Mixing up Form No. 28 with Form No. 29 (sale notice)

  • 2

    Leaving out low‑value stock that later appears in audits

  • 3

    Using an outdated inventory template

  • 4

    Submitting to the wrong court office

  • 5

    Not providing a clear market valuation

  • 6

    Failing to note existing security interests

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