Case details for Gary Robert CHARLES

Name: Gary Robert CHARLES

Name: FIL FRESH BATHROOMS LIMITED

Date of Birth: 17 / 12 / 1966

Date Order Starts: 11 / 3 / 2019

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 05015835

Last Known Address: Whitegates,, Little Hyde Lane,, , , INGATESTONE,, CM4 0HJ

Conduct: Gary Robert Charles (“Mr Charles”) failed to ensure that Fil Fresh Bathrooms Limited (“Fil Fresh”) complied with its statutory obligations to file returns and make payments as and when due and caused Fil Fresh to trade to the detriment of HMRC from 1 June 2016 in respect of Corporation Tax (CT); from 7 January 2017 in respect of Value Added Tax (VAT) and from 19 April 2017 in respect of PAYE/NIC, in that:

  • Fil Fresh commenced trading in 2004, ceased trading on 31 July 2017 and was placed into liquidation on 14 November 2017. Corporation Tax (“CT”)
  • CT of £17,085.00 due for the period ended 31 August 2015 should have been paid no later than 1 June 2016. However, no return was submitted nor payment made, this remaining outstanding at the date of liquidation
  • Estimated CT of £12,099.00 due for the period ended 31 August 2016 should have been paid no later than 1 June 2017. However again no return nor payment made, this remaining outstanding at the date of liquidation
  • Consequently penalties totalling £400 were incurred, again which remained outstanding at the date of liquidation. VAT
  • Tax of £3,443.34 was due in respect of the quarter ended 30 November 2016, payable 7 January 2017. However the return was not filed until 1 May 2017 and no payment made
  • Tax of £13,029.50 was due in respect of the quarter ended 28 February 2017 together with a surcharge of £651.47, payable 7 April 2017. However the return was not filed until 11 May 2017 and no payment made
  • Tax of £8,444.26 was due in respect of the quarter ended 31 May 2017 together with a surcharge of £844.42, payable 7 July 2017. However the return was not filed until 30 August 2017 and no payment made
  • Tax of £3,308.59 was due in respect of the quarter ended 31 August 2017 together with a surcharge of £496.28, payable 7 October 2017
  • Tax of £2,657.00 was assessed in respect of the final period of trading to liquidation.
  • No payments were made in respect of any of these liabilities
  • With the result that at the date of liquidation, a total of at least £32,874.86 was due in respect of VAT. PAYE & NIC
  • PAYE & NIC totalling £21,055.65 was due for the year 2016/2017. At the date of liquidation £5,498.83 remained outstanding. This should have been paid monthly by 19th of each month with any remaining balance by no later than 19th April 2017.
  • PAYE & NIC totalling £9,978.10 was due for the year 2017/2018. At the date of liquidation £5,434.68 also remained outstanding. Comparative treatment
  • At 31 August 2015, the date of the last accounts produced, a total of £53,362 was due to HMRC compared to £45,397 due to other creditors.
  • Over the period 1 September 2015 to liquidation, £998,975 was received into Fil Fresh’s bank account, of which only £65,644.44 in total was paid to HMRC. Over the same period payments were made to him or for his benefit totalling at least £108,650.
  • Whilst at the date of liquidation on 14 November 2017 a total of £391,127.22 was due to HMRC in accordance with their records, Tax totalling at least £73,392.37 remained due in respect of periods that are not disputed by him, other claims at liquidation totalled £20,497.35. 

    This information is correct as at 19 / 2 / 2019



    If you believe this page contains any errors, please email civil.proceedings.team@insolvency.gov.uk with details of the error that you have found.

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