I have invoices from two companies, one went into liquidation in 1997 and the other in 2002. I have yet to be contacted by the administrators for either and have not been able to contact anyone from either company. When can I consider these invoices as no longer viable and remove them from my accounts?
This question is really one for your accountant - so I assume you do your own accounts (as do I).
Since more than 6 years has passed on both these invoices, I reckon that you can write them off from the creditors line in your accounts.
6 years, as you probably, know is the statutory limit.