Company Law — FE-1 practice

Niamh, sole director of Niamh's Cakes Ltd, withdraws €100,000 from the company's account to pay her personal credit-card debt. The company is later wound up insolvent. Advise the liquidator on whether Niamh has breached her director's duties under the Companies Act 2014, and the available remedies. Refer to s.228 (the principal fiduciary duties, including the duty to act in good faith) and s.610 (fraudulent / reckless trading).