Case details for Gary John Bathurst

Name: Gary John Bathurst

Name: G & A Mechanical Services Ltd

Date of Birth: 13 / 4 / 1972

Date Order Starts: 21 / 3 / 2022

Disqualification Length: 6 Years 0 Month(s)

CRO Number: 04298263

Last Known Address: Little Paddocks,, Warbage Lane,, Dodford,, , BROMSGROVE,, B61 9BH

Conduct: Between 10 April 2018 and 11 May 2018, Matthew Broome (“Mr Broome”) caused or allowed G&A Mechanical Services Ltd (“G&A”) to enter into transactions totalling £223,993 for his own benefit and that of his co-director, at the risk of and ultimate detriment of Her Majesty’s Revenue and Customs (“HMRC”). These transactions took place at a time when Mr Broome knew or should have concluded that G&A was insolvent or alternatively, that it would become insolvent as a result of these transactions, in that: 8.1 Accelerated Payments Notices (“APN’s”) were issued to G&A on 26 August 2016 by HMRC for the sum of £122,101 in respect of National Insurance Contributions (“NIC”) and £356,797 in respect of Pay As You Earn (“PAYE”) which became due for payment 29 November 2016. 8.2 On 25 May 2017, following a review by HMRC, the APN raised on 26 August 2016 in respect of PAYE, was reduced to £353,000 and became due on 30 June 2017. 8.3 HMRC applied Late Payments Notice penalties (“LPN’s”) of at least £47,510 between 09 November 2017 and 23 February 2018 in respect of non-payment of the APN’s. 8.4 G&A’s accountant appealed the LPN’s on behalf of G&A but the appeals were rejected by HMRC on 28 February 2018, 06 April 2018 and on 31 May 2018. 8.5 On 09 April 2018, G&A had assets of £549,726 and liabilities of £675,080. 8.6 Between 10 April 2018 and 11 May 2018, a period of just one month, at least £223,993 was paid to or for the benefit of Mr Broome and to or for the benefit of his co-director, at the risk of HMRC, as no provision was made for payment of G&A’s liabilities to HMRC which totalled, at the time, £625,334 (including Corporation tax of £102,723). 8.7 Between 15 June 2018 and 22 June 2018, Mr Broome loaned £20,000 to G&A. This was insufficient to provide for the outstanding liabilities due to HMRC. 8.8 Total liabilities at the date of liquidation were £766,950 of which £755,203 was owed to HMRC. 

This information is correct as at 11 / 3 / 2022

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