Editing Bill Gardner (section)

=== Company closure and later work ===

Smart Parts experienced financial difficulties during 2009 and entered bankruptcy proceedings in May 2010.

The proceedings were converted to Chapter 7 liquidation in August 2010, ending the company's operations as the original Smart Parts business.[16]

The company's founders subsequently attributed the collapse partly to the global financial crisis and the withdrawal of bank financing. This represents their account of the circumstances rather than an independently established explanation of all causes.[1]

Following the closure, Gardner remained involved in paintball equipment development.

The Gardner brothers established new business operations associated with GOG Paintball, DLX Technology and Shocker Paintball.

These businesses continued developing equipment under the GOG, Luxe, Shocker and Freak brands but were legally distinct from the original Smart Parts company.[1][17]

DLX Technology's company history identifies Gardner among the designers and developers involved in its subsequent equipment programmes.[1]