spk wrote:
then the director has to declare the company solvent (how? to whom?)

Ah, the form of the declaration of solvency is outlined here.

It also seems, from that page, that a third party (i.e. a "liquidator") must become involved, and also that a notice has to be published in the Gazette and in local newspapers in relation to a meeting at which winding-up will be resolved, and in the Gazette once it has been resolved. This seems like an awful lot of fuss for a solvent company to have to go through, and I wonder whether the Companies House guidance might be conflating the procedures for solvent companies with the procedures for insolvent ones. Can anyone advise?