The mystery continues over how hundreds of confidential documents dating back nine years ended up dumped in a Borehamwood field.

Piles of payslips, Inland Revenue tax forms, phone bills, pension slips and invoices linked to the now dissolved company SGM Superior Guard Management, based in Luton and London, were found dumped at the bank entrance of Scratchwood Open Space in Barnet Lane, yesterday.

The firm liquidated in 2006, and according to the ex-director, Stephen Miller, these personal files were sent to liquidators Stewart Bennett and James Bradney. Both worked for Berg Kaprow Lewis (BKL) in Ballards Lane, Finchley.

However, BKL sold off their insolvency team in 2009 to Bridge Business Recovery. This company then dissolved in 2010 and KPMG took control.

A spokesperson from KPMG said the documents should have stayed with the liquidators, Stewart Bennett and James Bradney. A statement added: “It is likely the insolvency practitioners organised for the papers to be destroyed when the company dissolved in 2009.

“But KPMG has no idea which company was instructed to do this.”

Meanwhile teams from both Hertsmere Borough Council and Barnet Council are continuing to investigate who dumped the documents at Scratchwood Open Space, alongside a pile of other dumped rubbish including a bath, carpet, floorboard pieces, door keys, broken wine glasses and Christmas decorations.

The land lies on the border between Barnet and Hertsmere and it not clear which authority will undertake the clean-up operation.

Colin Bowell, priority intervention officer for Barnet Council, said the council would now be locking the gate to prevent cars gaining access to the meadow.

He added: “This means that only pedestrians will be able to come through, making fly tipping far more difficult.

“It’s still very difficult to tell whether this falls under Hertsmere or Barnet, but I am revisiting the site on Tuesday with an open spaces officer, who will decide.

“It may end up being a joint cleanup project between Hertsmere and Barnet, but I’m not sure at this stage.

“Due to data protection reasons, it’s all a bit more complicated than that.”

A statement from Hertsmere Borough Council said: "Our environmental health team is still in the process of investigating the situation.

"We will be working closely with our colleagues at Barnet Council to find those responsible and return the site to its original state."