Brooks v Armstrong  The original decision by Registrar Jones was widely reported ([2015] EWHC 2893 (Ch), [2015] BCC 661, [2015] All ER (D) 45 (Aug)) in relation to the extensive guidance and consideration given to the issues. That decision was then partly overturned on appeal by David Foxton QC sitting as a Deputy High Court judge. The liquidators have now applied for further permission to appeal to the Court of Appeal. From July 1998 Robin Hood Centre plc ("the company") engaged in the business of a Robin Hood themed tourist attraction in Nottinghamshire. The company went into creditors' voluntary liquidation on 6 February 2009. The liquidators brought proceedings against the directors of the company for misfeasance and wrongful trading. Although the company accounts showed a surplus of assets for the 12 years prior to liquidation, the liquidators argued that the companies were in fact balance-sheet insolvent during the relevant period due to mis-stating of depreciation on the company accounts. In a detailed and comprehensive judgment Registrar Jones reviewed the existing authorities and law relating to wrongful trading. He held that there were three principle conditions to a finding of wrongful trading:  The court held that the burden of proof was on the liquidator to establish (a) the insolvency condition and (b) the knowledge condition. But having established that, the burden of proof then switched to the directors to establish the minimising loss defence, if applicable. The court rejected academic sources which suggested that the burden of proof was also on the liquidators to disprove the defence, and followed the High Court decision of Ms Lesley Anderson QC in at [113]. The court also followed "Re Idessa" in holding that "every step" was a stricter test than "every reasonable step", which Parliament had impliedly rejected. The court further held that the liquidators only need prove that the directors knew insolvent litigation was unavoidable prior to the commencement of winding-up. It was not necessary to prove that they had this knowledge on any particular date (following "Re Continental Assurance Co of London plc" [2001] BPIR 733). However the directors did have a right to know the case that they had to meet, and so the liquidators would not be able to claim a different date period at trial to the one identified in pleadings and evidence in support. The liquidators had to establishing insolvency on the balance of probabilities. It was sufficient to show that there was insufficiency of assets and that the company would inevitably run out of assets under the "Eurosail test" ().