Case details for Jonathan NADEN

Name: Jonathan NADEN

Name: EKV DESIGN LIMITED

Date of Birth: 12 / 12 / 1979

Date Order Starts: 10 / 6 / 2022

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 05950427

Last Known Address: Lake View,, Hall Lane,, Brailsford,, , ASHBOURNE,, DE6 3BU

Conduct: Mr Jonathan James Anthony Naden (“Mr Naden”) failed to ensure that EKV Design Limited (“EKV”) complied with its statutory obligations to file returns and pay the liabilities disclosed to HM Revenue and Customs (“HMRC”) in respect of Value Added Tax (“VAT”) from 07 February 2015 until the date of Liquidation on 03 March 2020 and he caused EKV to trade to the detriment of HMRC from at latest 30 September 2015 in respect of VAT, from at latest 22 May 2017 in respect of Pay As You Earn (“PAYE/NIC”) and from at latest 01 July 2018 in respect of Corporation Tax (“CT”) resulting in estimated liabilities due to HMRC at Liquidation totalling at least £452,190.46 (including accrued interest of £3,249.52 up to the date of Liquidation). In that: HMRC raised assessments for the quarters for June 2014 onwards as no VAT returns were filed resulting in a VAT liability of £292,712.51. The last payment made by the Company against the outstanding VAT debt was £2,924.96 received on 24 March 2015 which was set-off against the debt for the June 2014 quarter. A PAYE/NIC liability (including penalties, charges and interest) of £122,651.78 is outstanding for tax years 2015/2016, 2016/2017, 2017/2018, 2018/2019 and 2019/2020. The last payment made by the Company against the outstanding PAYE/NIC debt was £7,159.60 received on 20 August 2018 which was set-off against the debt for the 2018/2019 tax year. A Corporation Tax liability of £33,576.65, including a penalty, was incurred for the periods ending 30 September 2017 and 2018. Financial statements for the year ending 30 September 2015 had total liabilities of £296,790 of which £81,054 is due to HMRC and £215,736 to other creditors; included within current assets is Mr Naden’s directors’ loan account (DLA) showing £102,173 due to the Company. Financial statements for the year ending 30 September 2016 had total liabilities of £370,270 of which £160,030 is due to HMRC and £210,240 to other creditors; included within current assets is Mr Naden’s DLA showing £40,236 due to the Company. Financial statements for the year ending 30 September 2017 had total liabilities of £569,782 of which £260,177 is due to HMRC and £309,605 to other creditors; included within current assets is Mr Naden’s DLA showing £274,043 due to the Company. Analysis of the bank statements for the Company current account in the period from 01 October 2017 to 17 February 2020 show £1,475,141.51 being paid out of the account and £1,396,991.87 being paid into the account. The bank statements show £93,763.54 being paid to HMRC in that period, the last payment being on 20 August 2018. £452,190 is owed to HMRC and Mr Naden’s DLA had increased to £274,912, of which he has repaid £3,304 in the liquidation proceedings. 

This information is correct as at 24 / 5 / 2022



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