West of Scotland Heavy Haulage (WSHH) failed because Police Scotland withdrew its escort service, effectively stopping the wind turbine transport firm from completing its contracts.

The reason for the administration of the Glasgow-based company in October 2017 is contained in a report to creditors, which also estimated that trade and expense creditors are owed almost £1.3m.

WSHH and related business West of Scotland Storage – through which all trade was undertaken – had been family owned since 1946.

It operated one of the largest fleets of specialist heavy haulage trucks, trailers and low loaders in Scotland and had contracts in the renewable, contracting, mining, civil engineering and construction sectors.

However, according to FRP Advisory, in September 2017 Police Scotland withdrew its escort service from the business: “The major contracts in Scotland required police escorts and without these services the companies would be unable to complete these contracts,” the report said.

“Cash flow difficulties were encountered and it was deemed that the companies were unable to continue trading.”

FRP said that the majority of its tangible assets related to vehicles and trailers, but as these were all on finance they have either been returned to the finance companies or the agreements have been transferred to third parties.

However, unsecured creditors trading through West of Scotland Storage and estimated to be owed £1.27m could be paid.

“It is currently estimated that there will be sufficient funds available to make a distribution to unsecured creditors in due course,” the report added.

“This distribution will be paid by a subsequently appointed liquidator.”

FRP was approached for comment.