117 High Court and county court jurisdiction
117 High Court and county court jurisdiction

(1)     The High Court has jurisdiction to wind up any company registered in England and Wales.

(2)     Where [in the case of a company registered in England and Wales the amount of its] share capital paid up or credited as paid up does not exceed £120,000, then (subject to this section) the county court . . . has concurrent jurisdiction with the High Court to wind up the company.