A big cat park, once owned by ‘Lion Man’ Craig Busch, owes $264,000 to Inland Revenue and a further $43,000 to former employees after going into liquidation.

In March, the High Court in Whangārei ordered Big Cats Limited, which operates the Kamo Wildlife Sanctuary, into involuntary liquidation for unpaid taxes.

Since then, the park, which has 13 lions and two bengal tigers, has been closed.

The NZ Insolvency and Trustee Service’s first report said the land and buildings were owned by Kamo Wildlife Sanctuary and its shareholder Bolton Equities assisted with operational costs.

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The report said despite the park being closed, the welfare of the big cats was being maintained.

“An arrangement has been made for the ongoing care of the animals and Big Cats Ltd no longer has any involvement in the ongoing operation of the sanctuary.”

Assets belonging to Big Cats Limited would be sold, the report said.

The profits would be used to provide a full repayment of employees’ claims of $43,000.

Any remaining funds would be used as a partial payment towards Inland Revenue’s claim, but it was unlikely unsecured creditors would receive any money.

The assets Big Cats Limited had were listed as an ASB bank account with $2167 and souvenirs.

There was also $12,000 in a bank account, a motor vehicle estimated to be worth $32,000 and plant and equipment worth around $30,000.

“Big Cats Limited paid insurance on a motor vehicle used by a director. The vehicle was written off and there is a possibility of insurance proceeds being paid to the liquidator.”

The report said the liquidator would seek confirmation on the payout from the insurance provider.

It was estimated the liquidation would not be completed until the beginning of 2024.

The big cat park was originally called Zion Wildlife Gardens and founded by Craig Busch, a self-taught big cat wrangler.

Busch, who now lives on a farm called the Jabula Big Cat Sanctuary, north of Johannesburg, South Africa, became well known as the Lion Man in 2004 through a television series about his Northland zoo.

In 2006, Busch handed control of the zoo to his mother Patricia Busch and he was sacked from the park two years later, leading to years of legal feuds.

In May 2008 Busch was convicted of assaulting his former partner and TV show co-star Karen Greybrook.

The following year, keeper Dalu Mncube was mauled to death by a tiger at the park. The zoo later pleaded guilty to health and safety charges.

Zion Wildlife Gardens was put into receivership in July 2011 and it was reborn in 2012 as the Kingdom of Zion, which was forced to close by the Ministry for Primary Industries until the cats’ enclosures were upgraded.

The park remained closed until December 2021, when it reopened as Kamo Wildlife Sanctuary.