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More than one in 10 of Gardiner & Theobald鈥檚 partners have left the business, which has been cutting staff to cope with the downturn, the firm revealed this week.

According to information supplied to Companies House, the cost consultant has cut the number of partners on its public books by at least 13%.

The firm鈥檚 records at Companies House were changed on Tuesday to show that 24 partners have left the firm, taking the total number to 155, compared with 179 a week ago. It is understood that at least five left in the past two months after a six-month notice period.

Of the 24, 13 left this year, five in 2008 and four in 2007; the departure dates of the other two partners had not been added to the Companies House website as 好色先生TV went to press.

Companies House has written to G&T twice asking it to register the termination of an appointment

G&T has been through at least two redundancy rounds in the past nine months, and is understood to have stopped partners drawing profits and asked staff to accept salary reductions of up to 20%.

A number of salaried partners are understood to have been axed as part of this year鈥檚 redundancy rounds, but the procedure is different for equity partners, who have put capital into the business. They are instead 鈥済iven notice鈥� and asked to work out a six-month period.

The list of 24 is understood to include some resignations and retirements. Although many of the partners left some time ago, the changes were registered only this week. Companies House said firms should register changes to their membership 鈥渁s soon as possible鈥�. It has written to G&T twice since 6 June asking it to register the termination of an appointment after a complaint.

But senior partner Tony Burton said: 鈥淲e have checked with Companies House and as of today our records are 100% correct.鈥� He declined to comment on individual cases.