About 除冊 s.291

公司條例第32章第291節係公司註冊署將不營運公司的名稱從登記冊中剔除。咁唔代表公司無咗，而公司資產及負債依然存在！
僅供參考！

如果一間有限公司已經除冊, 這表示它已經自願性地解散而不存在, 但如果此公司有欠款未還而已經除冊, 債權人可向法庭及公司註冊處申請"復活"此公司並進行欠款追討.

閣下的情況, 可先考慮下列幾點:-

1) 你的客戶公司名宇有沒有"有限"兩個字, e.g. 小明公司 / 小明有限公司, 如果是前者, 這客戶只是獨資經營的業務已不是你所查到的已除冊有限公司.

2) 有沒有相同的"有限公司"名子, 如果一間有限公司已經除冊, 其他人可申請成立同一名稱的有限公司, 情況如:

小明有限公司 (已告解散)
小明有限公司 (已告解散)
小明有限公司 (仍在登記冊上)

3) 如果這客戶真的是已經除冊而又繼續進行業務, 那麼他便違反了公司法, 所有的經營責任均需要由董事負責, 也就是說你在跟那位公司董事做生意, 而不是跟有限公司做生意. 相關的風險, 閣下便需要自己衡量了

A defunct, solvent private company which meets the statutory requirements may be dissolved by way of a summary procedure called deregistration under section 291AA of the Companies Ordinance. Deregistration is a relatively simple, inexpensive and quick procedure for dissolving defunct private companies. An application for deregistration can be made to the Registrar of Companies in the specified form. However, there is no statutory provision for making an application to the Registrar of Companies for striking off. This is a statutory power conferred on the Registrar of Companies to strike the name of a company off the register where he has reasonable cause to believe that the company is defunct and the company shall be dissolved when its name is struck off the register of companies. So, when the name of the company is struck off from the register, the limited company is then being dissolved.

See Q. 1 in
http://www.cr.gov.hk/tc/faq/faq08.htm