Statement of winding up required: non-compliance attracts statutory fines and personal liability for company officers and liquidators. Every invoice, order for goods or business letter bearing the company's name must include a statement that the company is being wound up during winding up, whether by the Tribunal or voluntarily; documents issued by the company, Company Liquidator, receiver or manager are subject to this requirement, and wilful authorisation or permission of non-compliance by the company, officers, Company Liquidator, receiver or manager is punishable by a statutory fine.