UK insolvencies

UK company insolvencies on Wednesday 19 August 2026

150 companies with a new corporate insolvency notice in The Gazette.

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Administration (5)

Company	Stage	Notice
ROCK RECRUITMENT LTD 11868453	Administration	Appointment of Administrators
CAERUS CAPITAL LIMITED 10933221	Administration	Appointment of Administrators
YORKSHIRE ENERGY SYSTEMS LTD 08177238	Administration	Appointment of Administrators
AVON COMBINED ELECTRICAL SERVICES LIMITED 03348152	Administration	Appointment of Administrators
WEMMS EDUCATION UNLIMITED LIMITED 14027113	Administration	Appointment of Administrators

Liquidation (136)

What liquidation means

Company	Stage	Notice
PHOENIX GRANITE LTD 11496816	Liquidation	Appointment of Liquidators
PHOENIX GRANITE LTD 11496816	Liquidation	Resolutions for Winding-up
ITK RECRUITMENT LIMITED 07045119	Liquidation	Appointment of Liquidators
ITK RECRUITMENT LIMITED 07045119	Liquidation	Resolutions for Winding-up
08144944 LIMITED 08144944	Liquidation	Appointment of Liquidators
THE JOINERS ARMS LTD 16700872	Liquidation	Appointment of Liquidators
THE JOINERS ARMS LTD 16700872	Liquidation	Resolutions for Winding-up
DYNAMIC DATA SOLUTIONS (DDS) LIMITED 10661510	Liquidation	Resolutions for Winding-up
DYNAMIC DATA SOLUTIONS (DDS) LIMITED 10661510	Liquidation	Appointment of Liquidators
HOLLY MURRAY MAKEUP LTD 14479571	Liquidation	Appointment of Liquidators
HOLLY MURRAY MAKEUP LTD 14479571	Liquidation	Resolutions for Winding-up
CTEST LTD 11400873	Liquidation	Appointment of Liquidators
CTEST LTD 11400873	Liquidation	Resolutions for Winding-up
SPENCER CIVIL ENGINEERING LTD 11665917	Liquidation	Resolutions for Winding-up
SPENCER CIVIL ENGINEERING LTD 11665917	Liquidation	Appointment of Liquidators
PEARL SHAKE LTD 14171346	Liquidation	Appointment of Liquidators
PEARL SHAKE LTD 14171346	Liquidation	Resolutions for Winding-up
ULTIMATE PRECISION LTD 15863357	Liquidation	Appointment of Liquidators
ULTIMATE PRECISION LTD 15863357	Liquidation	Resolutions for Winding-up
FEEL WARM GLAZING LTD 10159842	Liquidation	Appointment of Liquidators
FEEL WARM GLAZING LTD 10159842	Liquidation	Resolutions for Winding-up
GRIFFIN GARAGE DOORS AND GLAZING LTD 14691270	Liquidation	Appointment of Liquidators
GRIFFIN GARAGE DOORS AND GLAZING LTD 14691270	Liquidation	Resolutions for Winding-up
YOUNGS ROOFING & SCAFFOLDING CONTRACTORS LTD 10722557	Liquidation	Appointment of Liquidators
YOUNGS ROOFING & SCAFFOLDING CONTRACTORS LTD 10722557	Liquidation	Resolutions for Winding-up
WEST HILL LIFE LIMITED 08125168	Liquidation	Appointment of Liquidators
WEST HILL LIFE LIMITED 08125168	Liquidation	Resolutions for Winding-up
AH CARMS LTD 14293396	Liquidation	Appointment of Liquidators
AH CARMS LTD 14293396	Liquidation	Resolutions for Winding-up
HABITAS LIMITED 14648523	Liquidation	Resolutions for Winding-up
HABITAS LIMITED 14648523	Liquidation	Appointment of Liquidators
NO1 PHD LIMITED 11927404	Liquidation	Appointment of Liquidators
NO1 PHD LIMITED 11927404	Liquidation	Resolutions for Winding-up
BLUEBELL ECO ENERGY LTD 14876252	Liquidation	Resolutions for Winding-up
BLUEBELL ECO ENERGY LTD 14876252	Liquidation	Appointment of Liquidators
AUTOBREW LTD 13228273	Liquidation	Resolutions for Winding-up
AUTOBREW LTD 13228273	Liquidation	Appointment of Liquidators
MESST LTD 14785047	Liquidation	Appointment of Liquidators
MESST LTD 14785047	Liquidation	Resolutions for Winding-up
M J RAJAS LIMITED 16553272	Liquidation	Appointment of Liquidators
M J RAJAS LIMITED 16553272	Liquidation	Resolutions for Winding-up
NEO STUDENT LIVING (UK) LIMITED 15198406	Liquidation	Appointment of Liquidators
NEO STUDENT LIVING (UK) LIMITED 15198406	Liquidation	Resolutions for Winding-up
O'REGAN MOTORS LIMITED 13465224	Liquidation	Appointment of Liquidators
NS AND PS DEVELOPMENTS (UK3) LIMITED 13638695	Liquidation	Appointment of Liquidators
MAKI CLUB LIMITED 11044865	Liquidation	Resolutions for Winding Up
MAKI CLUB LIMITED 11044865	Liquidation	Appointment of Liquidators
FARLEY CONSULTANCY (HARROGATE) LTD 09677603	Liquidation	Appointment of Liquidators
FARLEY CONSULTANCY (HARROGATE) LTD 09677603	Liquidation	Resolutions for Winding-up
EXTINGUISHER AND ALARM SERVICES LIMITED 10151394	Liquidation	Resolutions for Winding-up
EXTINGUISHER AND ALARM SERVICES LIMITED 10151394	Liquidation	Appointment of Liquidators
JOSHUA OBF LIMITED 10642202	Liquidation	Resolutions for Winding-up
JOSHUA OBF LIMITED 10642202	Liquidation	Appointment of Liquidators
VANGUARD STAFFING SOLUTIONS LTD 15037942	Liquidation	Appointment of Liquidators
VANGUARD STAFFING SOLUTIONS LTD 15037942	Liquidation	Resolutions for Winding-up
STRUCTURAL & CIVIL CONSULTANTS LTD 03417643	Liquidation	Appointment of Liquidators
STRUCTURAL & CIVIL CONSULTANTS LTD 03417643	Liquidation	Resolutions for Winding-up
SILVER TREE BOOKS LIMITED 07321132	Liquidation	Appointment of Liquidators
SILVER TREE BOOKS LIMITED 07321132	Liquidation	Resolutions for Winding-up
AMCD CONSULTING LTD 10220627	Liquidation	Resolutions for Winding-up
AMCD CONSULTING LTD 10220627	Liquidation	Appointment of Liquidators
DW FLOORING DARLINGTON LTD 09430842	Liquidation	Resolutions for Winding-up
DW FLOORING DARLINGTON LTD 09430842	Liquidation	Appointment of Liquidators
BALANCE WELLNESS CLUB LTD 15878452	Liquidation	Resolutions for Winding-up
BALANCE WELLNESS CLUB LTD 15878452	Liquidation	Appointment of Liquidators
MODERN COOKING SOLUTIONS LTD 06463901	Liquidation	Appointment of Liquidators
MODERN COOKING SOLUTIONS LTD 06463901	Liquidation	Resolutions for Winding-up
MEGMAY CONSULTING LIMITED 11416317	Liquidation	Appointment of Liquidators
MEGMAY CONSULTING LIMITED 11416317	Liquidation	Resolutions for Winding-up
GIGGLE PROJECTS LIMITED 14950132	Liquidation	Appointment of Liquidators
KOBEN LIMITED 15008934	Liquidation	Appointment of Liquidators
8 RAY GROUP LTD 14279115	Liquidation	Appointment of Liquidators
PIZZAMIA LIMITED 13739938	Liquidation	Appointment of Liquidators
OPAL CONTRACTING LTD 15001360	Liquidation	Appointment of Liquidators
K S W TAKEAWAY LTD 08885255	Liquidation	Appointment of Liquidators
ACADEMY SERVICES (TENDRING) LIMITED 04217720	Liquidation	Appointment of Liquidators
EVERGREEN LIVING SPACES LTD 12720099	Liquidation	Appointment of Liquidators
JALITE PUBLIC LIMITED COMPANY 01756315	Liquidation	Appointment of Liquidators
ENERGY FRIENDS (UK) LTD 11053332	Liquidation	Appointment of Liquidators
DDCAS LIMITED 10944546	Liquidation	Appointment of Liquidators
HS SWEETS & CATERING LTD 15628260	Liquidation	Appointment of Liquidators
STAND TALL CONSULTANCY LTD 15334998	Liquidation	Appointment of Liquidators
PSE ELECTRONICS LIMITED 03946023	Liquidation	Appointment of Liquidators
JAB TRAVEL LTD 10605758	Liquidation	Appointment of Liquidators
CRANE MAINTAIN PROPERTY MAINTENANCE LTD 15223188	Liquidation	Appointment of Liquidators
J B COMMERCIAL INTERIORS LTD. 05590193	Liquidation	Appointment of Liquidators
THE TRUFFLED HOG LIMITED 12433070	Liquidation	Appointment of Liquidators
EURO SECURITY LIMITED 03852101	Liquidation	Appointment of Liquidators
PENNINE ELECTRICAL SOLUTIONS LTD 12247669	Liquidation	Appointment of Liquidators
IRIS COMMERCIALS LIMITED 10392393	Liquidation	Appointment of Liquidators
SEAT COVERS UK LTD 11411314	Liquidation	Appointment of Liquidators
U-DOX LIMITED 09399447	Liquidation	Appointment of Liquidators
PROPER CONTENT LIMITED 10369370	Liquidation	Appointment of Liquidators
VAIL WORKSHOP LIMITED 16948844	Liquidation	Appointment of Liquidators
4755AS LIMITED 11313705	Liquidation	Appointment of Liquidators
HS SWEETS & CATERING LTD 15628260	Liquidation	Resolutions for Winding-up
CRANE MAINTAIN PROPERTY MAINTENANCE LTD 15223188	Liquidation	Resolutions for Winding-up
KENTISH KITCHENS AND BATHROOMS LTD 11758010	Liquidation	Appointment of Liquidators
ENERGY FRIENDS (UK) LTD 11053332	Liquidation	Resolutions for Winding-up
VAIL WORKSHOP LIMITED 16948844	Liquidation	Resolutions for Winding-up
PSE ELECTRONICS LIMITED 03946023	Liquidation	Resolutions for Winding-up
JZ COACHING CONSULTANCY LTD 11771532	Liquidation	Appointment of Liquidators
REBISA BRIDAL OUTLET LTD 11895480	Liquidation	Appointment of Liquidators
IRIS COMMERCIALS LIMITED 10392393	Liquidation	Resolutions for Winding-up
BIG BLUE ADVENTURES LTD. 10038556	Liquidation	Appointment of Liquidators
WALLERBEAN LIMITED 06584418	Liquidation	Appointment of Liquidators
THE TRUFFLED HOG LIMITED 12433070	Liquidation	Resolutions for Winding-up
LONDON SMILING LIMITED 07392101	Liquidation	Appointment of Liquidators
4755AS LIMITED 11313705	Liquidation	Resolutions for Winding-up
PROPER CONTENT LIMITED 10369370	Liquidation	Resolutions for Winding-up
N.K.S & SONS LTD 11580821	Liquidation	Appointment of Liquidators
THE FRESTON BOOT LIMITED 10976867	Liquidation	Appointment of Liquidators
EURO SECURITY LIMITED 03852101	Liquidation	Resolutions for Winding-up
JAB TRAVEL LTD 10605758	Liquidation	Resolutions for Winding-up
WALLERBEAN LIMITED 06584418	Liquidation	Resolutions for Winding-up
STAND TALL CONSULTANCY LTD 15334998	Liquidation	Resolutions for Winding-up
JALITE PUBLIC LIMITED COMPANY 01756315	Liquidation	Resolutions for Winding-up
J B COMMERCIAL INTERIORS LTD. 05590193	Liquidation	Resolutions for Winding-up
K S W TAKEAWAY LTD 08885255	Liquidation	Resolutions for Winding-up
LONDON SMILING LIMITED 07392101	Liquidation	Resolutions for Winding-up
KENTISH KITCHENS AND BATHROOMS LTD 11758010	Liquidation	Resolutions for Winding-up
N.K.S & SONS LTD 11580821	Liquidation	Resolutions for Winding-up
PIZZAMIA LIMITED 13739938	Liquidation	Resolutions for Winding-up
OPAL CONTRACTING LTD 15001360	Liquidation	Resolutions for Winding-up
SEAT COVERS UK LTD 11411314	Liquidation	Resolutions for Winding-up
8 RAY GROUP LTD 14279115	Liquidation	Resolutions for Winding-up
GIGGLE PROJECTS LIMITED 14950132	Liquidation	Resolutions for Winding-up
KOBEN LIMITED 15008934	Liquidation	Resolutions for Winding-up
ACADEMY SERVICES (TENDRING) LIMITED 04217720	Liquidation	Resolutions for Winding-up
REBISA BRIDAL OUTLET LTD 11895480	Liquidation	Resolutions for Winding-up
JZ COACHING CONSULTANCY LTD 11771532	Liquidation	Resolutions for Winding-up
THE FRESTON BOOT LIMITED 10976867	Liquidation	Resolutions for Winding-up
BIG BLUE ADVENTURES LTD. 10038556	Liquidation	Resolutions for Winding-up
EVERGREEN LIVING SPACES LTD 12720099	Liquidation	Resolutions for Winding-up
SHRAK LTD 13368133	Liquidation	Appointment of Liquidators
SHRAK LTD 13368133	Liquidation	Resolutions for Winding-up

Insolvency notice (25)

Company	Stage	Notice
AMARA CONSTRUCTION SERVICES LIMITED 10960434	Insolvency notice	Meetings of Creditors
ST IVES CONSULTANCY LIMITED 13955408	Insolvency notice	Notice of Intended Dividends
STEVE CLIFFORD PLUMBING LIMITED 04889475	Insolvency notice	Meetings of Creditors
ASHRAY HOLDINGS LIMITED 14814442	Insolvency notice	Meetings of Creditors
YOUNGS ROOFING & SCAFFOLDING CONTRACTORS LTD 10722557	Insolvency notice	Notices to Creditors
PIZZA PAN (NORTH EAST) LIMITED 08097677	Insolvency notice	Meetings of Creditors
DIG IT GROUNDWORKS LTD 15722633	Insolvency notice	Meetings of Creditors
PLAYBOX HOUSE LTD 14708793	Insolvency notice	Meetings of Creditors
OPTIGRAM LTD 14545091	Insolvency notice	Meetings of Creditors
SMF TRANSPORT LTD 11842211	Insolvency notice	Meetings of Creditors
BLOXED BEATS LTD 10430297	Insolvency notice	Meetings of Creditors
SHIRE GARDEN MACHINES LIMITED 09347466	Insolvency notice	Notice of Intended Dividends
JACKSON DISTRIBUTION LIMITED 05324870	Insolvency notice	Moratoria, Prohibited Names and Other: Re-use of a Prohibited Name
SG LUXURY DESIGN LIMITED 10222462	Insolvency notice	Meetings of Creditors
EQUINOX PETROLEUM INVESTMENTS LLP OC414330	Insolvency notice	Meetings of Creditors
CARPENTRY CORNWALL LTD 13476805	Insolvency notice	Meetings of Creditors
BELLEVUE CLEANERS LIMITED 07170318	Insolvency notice	Meetings of Creditors
REDWOOD AMRE LIMITED 15668697	Insolvency notice	Meetings of Creditors
THE HORSE AND GROOM (ROLLESBY) LIMITED 13206701	Insolvency notice	Meetings of Creditors
NITELIFE BARRY LTD 11508808	Insolvency notice	Meetings of Creditors
THE PAVILION HALE LTD 14596004	Insolvency notice	Meetings of Creditors
PRINT-PRINT LIMITED 06662654	Insolvency notice	Meetings of Creditors
INSIDE ASSET LTD 12358503	Insolvency notice	Meetings of Creditors
FINESCAPE LIMITED 09986153	Insolvency notice	Moratoria, Prohibited Names and Other: Re-use of a Prohibited Name
PHOTOSOUND VANTAGE LIMITED 01260947	Insolvency notice	Meetings of Creditors

Winding-up petition (18)

What winding-up petition means

Company	Stage	Notice
AIRVAGREEN LIMITED 15760783	Winding-up petition	Petitions to Wind Up (Companies)
BLACK SPEAR LTD 15395293	Winding-up petition	Petitions to Wind Up (Companies)
C.N.O PLANT HIRE LTD 11477167	Winding-up petition	Petitions to Wind Up (Companies)
PREMIER MOTORS NW LTD 15964718	Winding-up petition	Petitions to Wind Up (Companies)
AUTOBAY LTD 14946200	Winding-up petition	Petitions to Wind Up (Companies)
A PLUS AIR-CONDITIONING LTD 16834514	Winding-up petition	Petitions to Wind Up (Companies)
PARASUBS LTD 14059351	Winding-up petition	Petitions to Wind Up (Companies)
BSCNE LTD 14895178	Winding-up petition	Petitions to Wind Up (Companies)
KARNO SOUND LIMITED 11978056	Winding-up petition	Petitions to Wind Up (Companies)
SUSTAINABLE PORTS LIMITED 15040692	Winding-up petition	Petitions to Wind Up (Companies)
GM SECURED LENDING OPPORTUNITIES 1001 LIMITED 13118850	Winding-up petition	Petitions to Wind Up (Companies)
HERTFORDSHIRE OVERNIGHT LIMITED 03310148	Winding-up petition	Petitions to Wind Up (Companies)
GM SECURED LENDING OPPORTUNITIES 1002 LIMITED 13118905	Winding-up petition	Petitions to Wind Up (Companies)
HELM FIRE PROTECTION LTD 13597153	Winding-up petition	Petitions to Wind Up (Companies)
ELITE ECO INSTALLATIONS LIMITED 13529499	Winding-up petition	Petitions to Wind Up (Companies)
JKB GROUNDWORKS AND CONSTRUCTION LTD 10977837	Winding-up petition	Petitions to Wind Up (Companies)
LAYGATE EVENTS LTD 15571864	Winding-up petition	Petitions to Wind Up (Companies)
COASTAL BUILDERS (SUSSEX) LIMITED 11789873	Winding-up petition	Petitions to Wind Up (Companies)

Solvent liquidation (53)

What solvent liquidation means

Company	Stage	Notice
GENIVOR LTD 11549574	Solvent liquidation	Appointment of Liquidators
GENIVOR LTD 11549574	Solvent liquidation	Resolutions for Winding-up
GENIVOR LTD 11549574	Solvent liquidation	Notices to Creditors
BAYERSOUND LIMITED 02460503	Solvent liquidation	Notices to Creditors
BAYERSOUND LIMITED 02460503	Solvent liquidation	Appointment of Liquidators
BAYERSOUND LIMITED 02460503	Solvent liquidation	Resolutions for Winding-up
TOP NOTCH TOURS LIMITED 04594005	Solvent liquidation	Notices to Creditors
TOP NOTCH TOURS LIMITED 04594005	Solvent liquidation	Appointment of Liquidators
TOP NOTCH TOURS LIMITED 04594005	Solvent liquidation	Resolutions for Winding-up
WILMAYLOU LIMITED 13403705	Solvent liquidation	Appointment of Liquidators
WILMAYLOU LIMITED 13403705	Solvent liquidation	Notices to Creditors
WILMAYLOU LIMITED 13403705	Solvent liquidation	Resolutions for Winding-up
DOHERTY DEVELOPMENTS LIMITED NI024605	Solvent liquidation	Final Meetings
CG CONSULTING SOLUTIONS LIMITED 10703839	Solvent liquidation	Resolutions for Winding-up
CG CONSULTING SOLUTIONS LIMITED 10703839	Solvent liquidation	Appointment of Liquidators
CG CONSULTING SOLUTIONS LIMITED 10703839	Solvent liquidation	Notices to Creditors
ASTRODENE LIMITED 10377880	Solvent liquidation	Notices to Creditors
CRONGAN HOLDINGS LIMITED 14478413	Solvent liquidation	Notices to Creditors
ENERGY PARK LIMITED 13754232	Solvent liquidation	Appointment of Liquidators
PDW NOMINEE CO LIMITED 07158267	Solvent liquidation	Appointment of Liquidators
HUNTER UP 1 LIMITED 05506179	Solvent liquidation	Notices to Creditors
AYSGARTH SCHOOL TRUST LIMITED 00898078	Solvent liquidation	Notices to Creditors
CAPVEST ASSOCIATES LLP OC371275	Solvent liquidation	Notices to Creditors
CAPVEST LIMITED 03779692	Solvent liquidation	Notices to Creditors
PAVILLION MORTGAGES 2022-1 PLC 14402887	Solvent liquidation	Notices to Creditors
CREDIT DATA RESEARCH LIMITED 08506027	Solvent liquidation	Notices to Creditors
ENERGY PARK LIMITED 13754232	Solvent liquidation	Notices to Creditors
CONVERSE7 LTD. 08025059	Solvent liquidation	Notices to Creditors
HUNTER UP 1 LIMITED 05506179	Solvent liquidation	Appointment of Liquidators
K P I SERVICES LTD. 03392508	Solvent liquidation	Notices to Creditors
QUEST FINANCIAL ASSOCIATES LIMITED 03195218	Solvent liquidation	Notices to Creditors
AYSGARTH SCHOOL TRUST LIMITED 00898078	Solvent liquidation	Appointment of Liquidators
K P I SERVICES LTD. 03392508	Solvent liquidation	Appointment of Liquidators
QUEST FINANCIAL ASSOCIATES LIMITED 03195218	Solvent liquidation	Appointment of Liquidators
CREDIT DATA RESEARCH LIMITED 08506027	Solvent liquidation	Appointment of Liquidators
PAVILLION MORTGAGES 2022-1 PLC 14402887	Solvent liquidation	Appointment of Liquidators
CAPVEST LIMITED 03779692	Solvent liquidation	Appointment of Liquidators
CONVERSE7 LTD. 08025059	Solvent liquidation	Appointment of Liquidators
AYSGARTH SCHOOL TRUST LIMITED 00898078	Solvent liquidation	Resolutions for Winding-up
PAVILLION MORTGAGES 2022-1 PLC 14402887	Solvent liquidation	Resolutions for Winding-up
QUEST FINANCIAL ASSOCIATES LIMITED 03195218	Solvent liquidation	Resolutions for Winding-up
CRONGAN HOLDINGS LIMITED 14478413	Solvent liquidation	Appointment of Liquidators
CAPVEST LIMITED 03779692	Solvent liquidation	Resolutions for Winding-up
ASTRODENE LIMITED 10377880	Solvent liquidation	Appointment of Liquidators
CREDIT DATA RESEARCH LIMITED 08506027	Solvent liquidation	Resolutions for Winding-up
ENERGY PARK LIMITED 13754232	Solvent liquidation	Resolutions for Winding-up
CONVERSE7 LTD. 08025059	Solvent liquidation	Resolutions for Winding-up
ASTRODENE LIMITED 10377880	Solvent liquidation	Resolutions for Winding-up
CRONGAN HOLDINGS LIMITED 14478413	Solvent liquidation	Resolutions for Winding-up
HUNTER UP 1 LIMITED 05506179	Solvent liquidation	Resolutions for Winding-up
K P I SERVICES LTD. 03392508	Solvent liquidation	Resolutions for Winding-up
CAPVEST ASSOCIATES LLP OC371275	Solvent liquidation	Appointment of Liquidators
CAPVEST ASSOCIATES LLP OC371275	Solvent liquidation	Resolutions for Winding-up

Winding-up order (13)

What winding-up order means

Company	Stage	Notice
ROBWOOD CONSTRUCTION LIMITED 05980935	Winding-up order	Winding-Up Orders
ELEVATE ESTATES MANAGEMENT LTD 15441254	Winding-up order	Winding-Up Orders
NENE STORE LTD 12586667	Winding-up order	Winding-Up Orders
MGI ARENA MANCHESTER LIMITED 14644026	Winding-up order	Winding-Up Orders
FEATHERFOOT CAPITAL LIMITED 13406299	Winding-up order	Winding-Up Orders
OPTIQUE 202O2 LIMITED 04254175	Winding-up order	Winding-Up Orders
INDEX EDUCATION SERVICES LTD 09745840	Winding-up order	Winding-Up Orders
MALCOLM WRIGHT ASSOCIATES LIMITED 10528398	Winding-up order	Winding-Up Orders
EM GARDENS LTD 14175498	Winding-up order	Winding-Up Orders
A.VINCENT SOLICITORS LTD 10146223	Winding-up order	Winding-Up Orders
GEOPROVIDER PROCESSING LTD 11817750	Winding-up order	Winding-Up Orders
WEALTH MEDICS LTD 13188583	Winding-up order	Winding-Up Orders
NEWSAND LIMITED 13684820	Winding-up order	Winding-Up Orders