Case details for LORRAINE CRAMB

Name: LORRAINE CRAMB

Name: Douglas Cramb Consultancy Limited

Date of Birth: 15 / 9 / 1966

Date Order Starts: 17 / 5 / 2022

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 06176966

Last Known Address: 42 Braehead,, , , , , FK10 2EW

Conduct: Mrs Lorraine Cramb ("Mrs Cramb") failed to ensure that Douglas Cramb Consultancy Limited ("DCC") complied with its statutory duties to pay VAT and Corporation Tax ("CT") due to HM Revenue and Customs ("HMRC") and caused DCC to trade to the detriment of HMRC from 07 May 2019 in respect of VAT and 01 January 2018 in respect of CT until liquidation on 23 June 2020. As a result, HMRC liabilities estimated in the sum of at least 98,149.46 remained overdue and outstanding on liquidation. In that: VAT DCC was incorporated on 21 March 2007 and registered for VAT on 21 March 2007. HMRC's VAT claim in the liquidation is 48,467.38 (tax of 47,301.13 and surcharges of 1,166.25). DCC's VAT liabilities for the period 12/18 were discharged in full. The liabilities for the period 03/19 were only discharged in part. The remaining liability for the period 03/19 was due for payment on 07 May 2019. DCC failed to file VAT returns on time for the period 09/19 or at all for the periods 03/20 and 06/20. CT The CT Return for the period ending 31 March 2017 was filed on 22 March 2018 (due on 31 March 2018) which recorded CT due of 43,564.40. Only 31,721.88 was paid (due for payment in full by 1 January 2018) and therefore 11,842.52 was outstanding for the period ending 31 March 2017. The CT Return for the period ending 31 March 2018 was filed on 25 March 2019 (due on 31 March 2019) which recorded CT due of 33,948.25. No payments were made in respect of CT for the period ending 31 March 2018, and which were due by for payment in full by 1 January 2019. HMRC's CT claim in the liquidation is 45,990.77 with interest of 3,372.55 (which totals 49,363.32). The CT liability for the period ending 31 March 2017 was due for payment on 01 August 2018. Comparative Treatment HMRC is the largest creditor in the liquidation with a total claim of 98,149.49. DCC had two bank accounts. During the period May 2018 and June 2020, the bank statements for DCC's main account record that payments of 477,515.95 were received and 470,716.53 was paid out. The majority of payments received into DCC's main account (which totalled 447,076.50) were from a company connected to Mr Douglas Edward Cramb ("Mr Cramb"), the co-director. During the same period (May 2018 and June 2020): o 34 payments totalling 133,000 were made to Mr Cramb; o 126 payments totalling 224,850 were made to Mrs Cramb; and o 16 payments totalling 53,086.20 were made to HMRC. During the period May 2018 to June 2020, the bank statement for DCC's second account record that payments of 16,150.13 were received and 16,205.15 were paid out. During the same period (May 2018 to June 2020): o 13 payments totalling 13,012 were made to the reference "Douglas Cramb Cons"; and o no payments were made to HMRC. Creditors in DCC's Statement of Affairs (other than HMRC) were a vehicle finance company (18,468.34) and a trade creditor (3,600). As at 25 February 2022, with the exception of HMRC's proof of debt, the Liquidator has not received any other proof of debt in the liquidation. DLA The Liquidator has calculated that there is an outstanding Directors Loan Account ("DLA") of 231,510 owed to DCC by Mr Cramb and Mrs Cramb. The outstanding DLA in the Statement of Affairs (signed by Mr Cramb on 10 June 2020) was stated to be 67,578.04 (which is the DLA figure in DCC's accounts for the period ending 31 March 2019). The outstanding DLA in the period ending 31 March 2018 was 40,882. Therefore, the DLA has increased by 163,931.96 in the period 1 April 2019 to the liquidation on 23 June 2020. 

This information is correct as at 26 / 4 / 2022


Name: Douglas Edward Cramb

Name: Douglas Cramb Consultancy Limited

Date of Birth: 15 / 9 / 1966

Date Order Starts: 17 / 5 / 2022

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 06176966

Last Known Address: 42 Braehead,, , , , ALLOA, FK10 2EW

Conduct: Mr Douglas Edward Cramb ("Mr Cramb") failed to ensure that Douglas Cramb Consultancy Limited ("DCC") complied with its statutory duties to pay VAT and Corporation Tax ("CT") due to HM Revenue and Customs ("HMRC") and caused DCC to trade to the detriment of HMRC from 07 May 2019 in respect of VAT and 01 January 2018 in respect of CT until liquidation on 23 June 2020. As a result, HMRC liabilities estimated in the sum of at least 98,149.46 remained overdue and outstanding on liquidation. In that: VAT DCC was incorporated on 21 March 2007 and registered for VAT on 21 March 2007. HMRC's VAT claim in the liquidation is 48,467.38 (tax of 47,301.13 and surcharges of 1,166.25). DCC's VAT liabilities for the period 12/18 were discharged in full. The liabilities for the period 03/19 were only discharged in part. The remaining liability for the period 03/19 was due for payment on 07 May 2019. DCC failed to file VAT returns on time for the period 09/19 or at all for the periods 03/20 and 06/20. CT The CT Return for the period ending 31 March 2017 was filed on 22 March 2018 (due on 31 March 2018) which recorded CT due of 43,564.40. Only 31,721.88 was paid (due for payment in full by 1 January 2018) and therefore 11,842.52 was outstanding for the period ending 31 March 2017. The CT Return for the period ending 31 March 2018 was filed on 25 March 2019 (due on 31 March 2019) which recorded CT due of 33,948.25. No payments were made in respect of CT for the period ending 31 March 2018, and which were due by for payment in full by 1 January 2019. HMRC's CT claim in the liquidation is 45,990.77 with interest of 3,372.55 (which totals 49,363.32). The CT liability for the period ending 31 March 2017 was due for payment on 01 August 2018. Comparative Treatment HMRC is the largest creditor in the liquidation with a total claim of 98,149.49. DCC had two bank accounts. During the period May 2018 and June 2020, the bank statements for DCC's main account record that payments of 477,515.95 were received and 470,716.53 was paid out. The majority of payments received into DCC's main account (which totalled 447,076.50) were from a company connected to Mr Cramb. During the same period (May 2018 and June 2020): o 34 payments totalling 133,000 were made to Mr Cramb; o 126 payments totalling 224,850 were made to Mrs Lorraine Cramb ("Mrs Cramb"), the co-director; and o 16 payments totalling 53,086.20 were made to HMRC. During the period May 2018 to June 2020, the bank statement for DCC's second account record that payments of 16,150.13 were received and 16,205.15 were paid out. During the same period (May 2018 to June 2020): o 13 payments totalling 13,012 were made to the reference "Douglas Cramb Cons"; and o no payments were made to HMRC. Creditors in DCC's Statement of Affairs (other than HMRC) were a vehicle finance company (18,468.34) and a trade creditor (3,600). As at 25 February 2022, with the exception of HMRC's proof of debt, the Liquidator has not received any other proof of debt in the liquidation. DLA The Liquidator has calculated that there is an outstanding Directors Loan Account ("DLA") of 231,510 owed to DCC by Mr Cramb and Mrs Cramb. The outstanding DLA in the Statement of Affairs (signed by Mr Cramb on 10 June 2020) was stated to be 67,578.04 (which is the DLA figure in DCC's accounts for the period ending 31 March 2019). The outstanding DLA in the period ending 31 March 2018 was 40,882. Therefore, the DLA has increased by 163,931.96 in the period 1 April 2019 to the liquidation on 23 June 2020. 

This information is correct as at 26 / 4 / 2022



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