Case details for ADRIAN ROACH

Name: ADRIAN ROACH

Name: Panini's Catering Limited

Date of Birth: 30 / 9 / 1956

Date Order Starts: 13 / 12 / 2018

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 04885262

Last Known Address: 9 Gwaun Road, Rhydyfelin, , , PONTYPRIDD, CF37 5PU

Conduct: Adrian Roach (Mr Roach) caused Panini's Catering Ltd (“ Panini”) to trade to the detriment of Her Majesty’s Revenue & Customs (HMRC) in respect of Value Added Tax (VAT) from at least 07 March 2015, when liabilities for quarter ending 31 January 2015 (q/e 01/2015) fell due to be paid, and from at least 22 March 2015 in respect of Pay As You Earn and National Insurance Contributions (PAYE/NIC), when liabilities for period ending 05 March 2015 fell due to be paid. In that: From 01 January 2015 until 31 December 2016, Panini accrued VAT liabilities in the sum of £57,520, excluding surcharges and interest in the sum of £7,338. After Panini entered into Liquidation on 28 February 2017, HMRC raised further assessments and charges in the sum of £4,799. Against these liabilities, Panini made one payment in the sum of £1,000 on 08 March 2016 and had a credit of £12 applied to its VAT account. HMRC are owed monies in the sum of £78,229 in respect of VAT which includes arrears in the sum of £9,584 owed by Panini prior to 01 January 2015. Of these liabilities, £73,430 fell due for payment prior to Panini entering into Liquidation. From 06 February 2015 until Liquidation on 28 February 2017, Panini accrued PAYE/NIC liabilities in the sum of £13,263, excluding penalties in the sum of £800. Panini failed to make any payments in respect of these liabilities. The last payment made by Panini in respect of its PAYE/NIC liabilities was a payment in the sum of £1,707 paid on 20 June 2014. Monies in the sum of £3,734 were credited against Panini’s PAYE/NIC liabilities by way of Employment Allowances. HMRC are owed monies in the sum of £12,295 in respect of PAYE/NIC which includes arrears in the sum of £1,934 owed by Panini prior to 22 March 2015. HMRC are also owed monies in the sum of £8,235 in respect of Corporation Tax and £310 in respect of accrued interest. From 14 April 2015, when Panini re-commenced operating its own bank account, until Liquidation on 28 February 2017, monies in the total sum of £809,445 were paid from the bank account operated by Panini. The information provided by HMRC shows that Panini made one payment in the sum of £1,000 in respect of its VAT liabilities and no payments in respect of its PAYE/NIC liabilities in this period. In the same period, monies in the sum of at least £242,841 were paid to trade and expense creditors, with the four trade and expense creditors identified on the Statement of Affairs submitted in the Liquidation receiving monies in the sum of £53,100. 

This information is correct as at 22 / 11 / 2018


Name: GERALDINE ANN OAKEY

Name: Panini's Catering Limited

Date of Birth: 3 / 9 / 1957

Date Order Starts: 13 / 12 / 2018

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 04885262

Last Known Address: 9 Gwaun Road, Rhydyfelin, , , PONTYPRIDD, CF37 5PU

Conduct: Geraldine Oakey (Ms Oakey) allowed Panini's Catering Ltd (“ Panini”) to trade to the detriment of Her Majesty’s Revenue & Customs (HMRC) in respect of Value Added Tax (VAT) from at least 07 March 2015, when liabilities for quarter ending 31 January 2015 (q/e 01/2015) fell due to be paid, and from at least 22 March 2015 in respect of Pay As You Earn and National Insurance Contributions (PAYE/NIC), when liabilities for period ending 05 March 2015 fell due to be paid. In that: From 01 January 2015 until 31 December 2016, Panini accrued VAT liabilities in the sum of £57,520, excluding surcharges and interest in the sum of £7,338. After Panini entered into Liquidation on 28 February 2017, HMRC raised further assessments and charges in the sum of £4,799. Against these liabilities, Panini made one payment in the sum of £1,000 on 08 March 2016 and had a credit of £12 applied to its VAT account. HMRC are owed monies in the sum of £78,229 in respect of VAT which includes arrears in the sum of £9,584 owed by Panini prior to 01 January 2015. Of these liabilities, £73,430 fell due for payment prior to Panini entering into Liquidation. From 06 February 2015 until Liquidation on 28 February 2017, Panini accrued PAYE/NIC liabilities in the sum of £13,263, excluding penalties in the sum of £800. Panini failed to make any payments in respect of these liabilities. The last payment made by Panini in respect of its PAYE/NIC liabilities was a payment in the sum of £1,707 paid on 20 June 2014. Monies in the sum of £3,734 were credited against Panini’s PAYE/NIC liabilities by way of Employment Allowances. HMRC are owed monies in the sum of £12,295 in respect of PAYE/NIC which includes arrears in the sum of £1,966 owed by Panini prior to 22 March 2015. HMRC are also owed monies in the sum of £8,235 in respect of Corporation Tax and £310 in respect of accrued interest. From 14 April 2015, when Panini re-commenced operating its own bank account, until Liquidation on 28 February 2017, monies in the total sum of £809,445 were paid from the bank account operated by Panini. The information provided by HMRC shows that Panini made one payment in the sum of £1,000 in respect of its VAT liabilities and no payments in respect of its PAYE/NIC liabilities in this period. In the same period, monies in the sum of at least £242,841 were paid to trade and expense creditors, with the four trade and expense creditors identified on the Statement of Affairs submitted in the Liquidation receiving monies in the sum of £53,100. 

This information is correct as at 22 / 11 / 2018



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