Winding up a Company is never easy. In the first place you need to talk to your accountant and see whether or not the company is solvent or has a reasonable prospect of paying its debts as they fall due. You can be held to account if you are found trading into a worse position. A liquidator has to file whats called a Section 56 report with the Office of Corporate Enforcement. In it he details the history of the company and the reasons for its demise. It is very important that the directors of a company take advice in the time leading up to the Winding up.