Name: Sarah Marie Louise WRIGHT

Name: W S ENGINEERING SERVICES LIMITED

Date of Birth: 28 / 11 / 1971

Date Order Starts: 20 / 10 / 2026

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 05378982

Last Known Address: 17 Common Lane,, Troston, , , BURy.ST.EDMUNDS, IP31 1EY

Conduct: Mrs Sarah Marie Louise Wright (“Mrs Wright”) failed to ensure that W S Engineering Services Ltd “W S Engineering”) met its financial obligations to HM Revenue and Customs (“HMRC”) in respect of Value Added Tax (“VAT”). In addition, Mrs Wright caused W S Engineering to trade to the detriment of HMRC from at least 07 May 2020, resulting in VAT liabilities of £198,013, plus surcharges of £25,830 and penalties of £5,189 ,in that: VAT • On 06 July 2005, W S Engineering was registered for VAT. • W S Engineering did not file timely returns for quarter period ending 31 March 2020 through to 30 June 2022 for which HMRC made assessments totalling £148,957. • No returns were submitted by W S Engineering at any time for either the quarter period ending 31 March 2020 or 30 June 2020. • On 18 October 2023, W S Engineering filed late returns for quarter periods ending 30 September 2020 through to 30 June 2022 which reported liabilities totalling £140,832.02. • On 07 November 2023, W S Engineering filed returns for quarter periods ending 30 September 2022 through to 31 March 2023 reporting VAT liabilities totalling £20,300.39. • Information provided by HMRC shows that W S Engineering made payments totalling £46,992.22 between 23 August 2021 and 08 August 2024. • Late returns were filed for the quarters ending 30 June 2023 through to 30 June 2024 between 26 June 2024 and 07 August 2024 • On 12 September 2024, HMRC presented a winding up petition. • On 03 October 2024, the petition was served at Mrs Wright’s residential property. • On 15 October 2024, Mrs Wright sold the company via an insolvency avoidance scheme transferring the company’s share capital for £1. Mrs Wright resigned as director and a new director was appointed. • As a result of the failure to make sufficient payments, net surcharges totalling £25,829.69 and penalties of £5,189 were incurred that remained outstanding at the date of liquidation. Comparative treatment • The corporation tax return for the year ending 30 June 2020 states a turnover of £2,136,296, triple the amount of that reported for the previous year. • Accounts for the year ending 30 June 2020 show liabilities totalling £164,129 owed to trade creditors, a decreased figure of £64,268 is reported in the year ending 30 June 2021 accounts and continues to decrease with each year with no debt to trade creditors reported at liquidation. • The P60 documents for the 2023 tax year reported wages totalling £19,200, in that Mrs Wright and her co-director each received wages of £9,600. he P60 and P45 documents for the 2024 tax year report reported that wages totalling £43,708 were paid to Mrs Wright, her co-director and a family employee. • Following liquidation claims totalling £349,728 were received, of which £317,864 was claimed by HMRC. 

This information is correct as at 30 / 9 / 2026

Name: W S ENGINEERING SERVICES LIMITED

Date of Birth: 28 / 3 / 1963

Date Order Starts: 8 / 10 / 2026

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 05378982

Last Known Address: 17 Common Lane, Troston, , , BURY ST. EDMUNDS, IP31 1EY

Conduct: Mr John Frank Wright (“Mr Wright”) failed to ensure that W S Engineering Services Ltd “W S Engineering”) met its financial obligations to HM Revenue and Customs (“HMRC”) in respect of Value Added Tax (“VAT”). In addition, Mr Wright caused W S Engineering to trade to the detriment of HMRC from at least 07 May 2020, resulting in VAT liabilities of £198,013, plus surcharges of £25,830 and penalties of £5,189, in that: VAT • On 06 July 2005, W S Engineering was registered for VAT. • W S Engineering did not file timely returns for quarter period ending 31 March 2020 through to 30 June 2022 for which HMRC made assessments totalling £148,957. • No returns were submitted by W S Engineering at any time for either the quarter period ending 31 March 2020 or 30 June 2020. • On 18 October 2023, W S Engineering filed late returns for quarter periods ending 30 September 2020 through to 30 June 2022 which reported liabilities totalling £140,832.02. • On 07 November 2023, W S Engineering filed returns for quarter periods ending 30 September 2022 through to 31 March 2023 reporting VAT liabilities totalling £20,300.39. • Information provided by HMRC shows that W S Engineering made payments totalling £46,992.22 between 23 August 2021 and 08 August 2024. • Late returns were filed for the quarters ending 30 June 2023 through to 30 June 2024 between 26 June 2024 and 07 August 2024 • On 12 September 2024, HMRC presented a winding up petition against W S Engineering. • On 03 October 2024, the petition was served at Mr Wright’s residential property. • On 15 October 2024, Mr Wright sold the company via an insolvency avoidance scheme transferring the company’s share capital for £1. Mr Wright resigned as director and a new director was appointed. • As a result of the failure to make sufficient payments, net surcharges totalling £25,829.69 and penalties of £5,189 were incurred that remained outstanding at the date of liquidation. Comparative treatment • The corporation tax return for the year ending 30 June 2020 shows that a turnover of £2,136,296, triple the amount reported for the previous year. • Accounts for the year ending 30 June 2020 show liabilities totalling £164,129 owed to trade creditors, a decreased figure of £64,268 is reported in the year ending 30 June 2021 accounts and continues to decrease with no debt to trade creditors reported at liquidation. • P60 documents for the 2023 tax year reported wages totalling £19,200 in that Mr Wright and his co-director each received wages of £9,600. The P60 and P45 documents for the 2024 tax year report reported that wages totalling £43,708 were paid to Mr Wright, his co-director and a family employee. • Following liquidation claims totalling £349,728 were received, of which £317,864 was claimed by HMRC. 

This information is correct as at 19 / 10 / 2026

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