TA Kirkpatrick, the family-owned Dumfriesshire steel business, has collapsed into liquidation after a number of customers withheld payment amounting to "several hundred thousand pounds", according to accounting firm Campbell Dallas.

The company, which was based at Kirkpatrick-Fleming, on the banks of the River Kirtle near Lockerbie, was founded by Thomas A Kirkpatrick in 1971, and specialised in the construction of steel-framed buildings for agriculture, industry and commerce, as well cladding to architects and consultant engineers. The company became incorporated in 1991.

Derek Forsyth, who was appointed provi- sional liquidator, said there was no prospect of the company trading after the liquidation, and all 30 of its employees have already been made redundant.

"It's a real hit, especially at this time of year and in an area like this where the possibility of these people becoming re-employed quickly is fairly slim," said Forsyth, a partner with Campbell Dallas.

The company is understood to have become embroiled in a number of disputes with customers, one of them involving contract worth more than £100,000, and several others worth less.

"It was all too much for them and it ended up impacting on the com-pany's cash-flow position,"

Forsyth added.

"We are now in the process of trying to sell the property. It's quite sad really."