The big cat park formerly known as Zion Wildlife Gardens has an outstanding $264,000 tax bill.

Northland’s now-shut Kamo Wildlife Sanctuary received $199,000 in government pandemic help but has run into serious trouble and entities
including broadcaster MediaWorks are listed as known and potential unsecured creditors.

The company behind the now-failed venture, Big Cats, was put into liquidation on March 1 in the High Court at Whangārei for unpaid taxes.

The NZ Insolvency and Trustee Service’s first report is now out for the business which got $199,000 in Work and Income Covid-19 wage relief subsidy during the height of the pandemic.

It received an initial $88,000 for 13 employees, then a further $111,000 for 17 employees in August 2021.

Its big cats are being cared for, although leopard Mandla was put to sleep last month.

Insolvency and Trustee Service said in its first report dated April 4: “The sanctuary houses 15 big cats … and was open to the public including providing guided tours.”

The land and buildings are owned by Kamo Wildlife Sanctuary.

Its shareholder Bolton Equities had assisted with operational costs, the report said (principal Murray Bolton earlier told the Herald his bailout efforts had proved “torturous”).

The Northern Advocate last month quoted director Janette Vallance who said although the company was insolvent, the cats were taken care of.

Vallance said: “The important thing is that the cats are fine and being looked after. Their welfare is unaffected.”

The park has African lions, Bengal tigers, and also Barbary lions, which are extinct in the wild.

However, the Insolvency and Trustee Service report said the cats’ welfare had been ensured.

“An arrangement has now been made between the director, Bolton Equities and the Ministry for Primary Industries for the ongoing care of the animals and Big Cats no longer has any involvement in the ongoing operation of the sanctuary.”

Leopard Mandla was just over 20 years old and had been active but “we made the very sad decision to let him sleep”, the park said in a social media post last month.

“It was clear it was time to ensure he did not suffer and our options were very limited. This was an incredibly difficult decision but the best for Manni. We hope he’s enjoying his favourite coffee, and chillin’ in his hammock.”

Insolvency and Trustee services reported that sanctuary ex-employees were owed $43,000 on top of the IRD claim of $264,000.

A list of names of people from Whangārei appears, all as unsecured creditors. They are the former park staff.

But there could be good news for the employees owed so much.

It was expected there will be sufficient recoveries made from selling plant, equipment and a motor vehicle to provide a full repayment of employees’ claims.

Any funds remaining will be applied as a partial payment towards IRD’s preferential claim and it was unlikely unsecured creditors would receive a dividend from this liquidation.

Coca-Cola Amatil (NZ) and Newmarket-based Fujifilm Business Innovation New Zealand appear as potential secured creditors.

Broadcaster MediaWorks, Mitre 10, Rentokil, Whangārei accountants Sumpter Baughen, Pokeno’s Power Turf, Cortech Electrical of Whangārei and Greenfingers of Hamilton are also listed as known and potential unsecured creditors.

How much they are claiming isn’t specified in this first report.

Assets listed include an ASB bank account with $2167, a possible insurance payout and miscellaneous items such as souvenirs.

Other assets listed are $12,000 cash in the bank, motor vehicle assets estimated to be worth $32,000 and plant and equipment of $30,000.

“We have been advised that Big Cats was paying the insurance of a vehicle used by one of the directors. The vehicle was written off and there is a possibility of insurance proceeds being paid to the liquidator.

“The liquidator will be seeking confirmation from the insurance provider,” the Insolvency and Trustee Service report said.

Big Cats’ directors and shareholders are Dale John Vallance and Janette Frances Vallance. The business operated from 124 Gray Rd, Kamo.

According to the Northern Advocate, the sanctuary had reopened in December 2021 after being closed for eight years.

There had been an upgrade of facilities, the building of significant new containment areas and staffing at a level that could sustain public access.

The park was formerly called Zion Wildlife Gardens and was once owned by “lion man” Craig Busch.

Tragedy struck in 2009 when big cat handler Dalu Mncube was mauled to death by a 260kg white tiger in an enclosure as visitors watched.

The liquidation’s estimated date of completion is not till next January.