Two directors of Walker Capital Limited, Malcolm Walker and Lee Davies, are now listed at Companies House as directors of Focus D.I.Y Direct Limited, which was incorporated on September 15, 2010.
Walker and Davies are also listed as directors of Land of Leather Direct Limited, which was incorporated on the same day.
Both new companies are registered at Walker Group's head office in Hull.
Focus DIY went into administration back in May, owing more than £60m to non-preferential creditors.
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