Alan Latham, the accountant and film producer whose holding company Highfield Grange Production Services entered liquidation after writing off £20.4 million in film investments, has a corporate footprint spanning multiple UK-registered entities — several of which have been dissolved, struck off, or placed under compulsory action by Companies House.

The £20.4 million write-off at Highfield Grange, reported by Screen Daily in December 2025, sits at the centre of a broader picture assembled from the UK companies register. Latham's directorial and beneficial ownership roles stretch across at least five distinct companies, each with its own filing history and ultimate fate.

The Dissolved and the Struck Off

LATHAM FINANCIAL LIMITED (company number 08762426), in which David Stephen Alan Latham served as a director, was dissolved through voluntary strike-off — a process initiated by the company itself when directors conclude the entity is no longer needed. A Final Gazette notice formalised the dissolution. Voluntary strike-off is a routine mechanism, but its use across multiple vehicles in a single individual's portfolio invites scrutiny when those vehicles are linked to contested film finance activity.

A.R. LATHAM & COMPANY LIMITED (company number 05763707) followed the same route. A First Gazette notice was published on 2 June 2015, and the Final Gazette — confirming dissolution — followed on 15 September 2015. The company was gone within three and a half months of the first public notice.

THE KNIFE THAT KILLED ME LIMITED (company number 06824230) sits in a different register of activity. Alan Richard Latham appeared as both director and secretary of the company, with director details changed on 2 April 2015 and secretary details amended on 1 September 2014. The name corresponds to a 2011 British film adaptation of the novel by Anthony McGowan. That connection places Latham directly inside film production, not merely in its financial infrastructure.

Compulsory Action and a Recent PSC Registration

GF GOODNIGHT LIMITED (company number 09457532) received a First Gazette notice for compulsory strike-off on 29 August 2023 — meaning Companies House, not the directors, initiated the process, typically for failure to file confirmation statements or accounts. What makes this filing notable is the timing: Alan Latham was registered as a person with significant control (PSC) of the company on 25 July 2023, just five weeks before that compulsory notice landed. PSC registration is a legal obligation under the Companies Act 2006 as amended; late registration does not itself imply wrongdoing, but the proximity of the PSC filing and the strike-off notice is a detail any compliance officer would flag.

Separately, Latham's directorship at ROLLER SHUTTERS & STEEL DOOR SETS UK LTD (company number 05275288) was terminated on 19 September 2008, predating the film finance activity by several years and suggesting a professional background that ranged beyond the creative industries.

Film Tax Credits and the Wider Context

The Times reported in November 2025 that Latham is an accountant as well as a film producer — a dual role that carries specific significance in UK film finance, where the HMRC film tax relief scheme requires detailed cost reporting and certification by the British Film Institute. Accountants-turned-producers occupy a structurally important position in that pipeline: they understand how qualifying expenditure is constructed and how relief is claimed.

Highfield Grange's liquidation and the £20.4 million write-off come at a point when HMRC and the BFI have faced questions about the robustness of controls around film tax credit claims, as Screen Daily noted in its December 2025 coverage. The sector has seen periodic enforcement action — Section 1179 of the Corporation Tax Act 2009 is the operative provision for film tax relief, and HMRC has historically challenged schemes it regards as structured primarily to generate tax benefits rather than commercially viable productions.

The companies register alone does not establish liability. Dissolution and strike-off are legal, widely used corporate hygiene tools. What the filings collectively map is a network of entities, some dormant, some active in production, orbiting a central figure whose holding company has now gone into liquidation with a nine-figure sterling write-off on its books. The full picture of what those investments funded, who claimed relief on them, and what HMRC's current posture is remains, for now, outside the public record.