A Lancashire care provider has collapsed with the loss of 152 jobs.
Abacus Care Home Care and Nursing Services (ACHCNS) in Ormskirk and its sister company Abacus Care called in administrators from The P&A Partnership on 24 April.
The P&A Partnership blamed "increasing legislation and intense competition" for the closure decision.
The companies, which supplied nurses and health care assistants, have not so far commented.
The companies provided resources to care homes, hospitals, and secure units as well as offering home help.
A total of 152 jobs have been lost over both businesses, which have been operating for 20 years.
Chris White, from The P&A Partnership, said: "Abacus Care Home Care and Nursing Services (Ormskirk) Limited has provided a valuable service across the North West, and across the UK, for a number of years but has fallen victim to growing health care legislation alongside rising competition.
"These factors have made the business unviable, forcing the owners to make the difficult decision to shut down the company."