Case details for Neil Leishman

Name: Neil Leishman

Name: CHESHIRE CLEANING (NW) LIMITED

Date of Birth: / /

Date Order Starts: 13 / 6 / 2019

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 07173635

Last Known Address: 13 HAIG AVE, , , , MANCHESTER, M44 5ED

Conduct: Mr Neil Alan Leishman ('Mr Leishman') caused Cheshire Cleaning (NW) Limited ('CCL') to trade whilst insolvent from his appointment on 11 December 2015 to CCL's cessation in September 2017 (‘the period’), to the detriment of HM Revenue & Customs ('HMRC'). During the period, CCL’s Value Added Tax (‘VAT’) and Pay As You Earn and National Insurance Contributions (‘PAYE/NIC’) liabilities increased by at least £41,005. In that:

  • At the date of Mr Leishman’s appointment on 11 December 2015, CCL’s accounts to 31 January 2015 showed that it had net liabilities of £46,332. Mr Leishman signed CCL’s accounts to 31 January 2016 on 18 November 2016 which showed that its net liabilities had increased to £83,442;
  • On 11 December 2015, £9,742 was outstanding for PAYE/NIC from the tax years 2012/13 to 2015/16 and £47,787 was outstanding for VAT from the quarter July 2013 onwards;
  • Based on returns submitted by CCL, during the period additional VAT of £34,260 became due and the amount outstanding for PAYE/NIC increased by £6,745;
  • HMRC contacted CCL with regards to its outstanding liabilities on at least the following dates during the period; 21 March 2016, 10 October 2016, 28 March 2017 and 26 July 2017.
  • Bank statements show payments of £174,491 from 06 June 2016 to September 2017, however nothing was paid to HMRC;
  • No payments were made to HMRC during Mr Leishman's directorship;
  • HMRC claimed £124,500 in the liquidation (including surcharges, interest and assessments raised post liquidation) and they were the majority creditor. CCL’s other creditors consisted of the bank of £8,238 and accountant of £2,000. 

    This information is correct as at 1 / 8 / 2019


    Name: Nicola  Gerrard

    Name: CHESHIRE CLEANING (NW) LIMITED

    Date of Birth: / /

    Date Order Starts: 13 / 6 / 2019

    Disqualification Length: 3 Years 6 Month(s)

    CRO Number: 07173635

    Last Known Address: 13 HAIG AVE, , , , MANCHESTER, M44 5ED

    Conduct: Ms Nicola Gerrard ('Ms Gerrard') failed to ensure that Cheshire Cleaning (NW) Limited ('CCL') dealt properly with its tax affairs and caused it to trade to the detriment of HM Revenue & Customs ('HMRC') from at least 07 September 2013 when Value Added Tax (‘VAT’) for July 2013 became due, to her resignation on 11 December 2015. In that:

  • Based on VAT returns submitted, £47,787 remained outstanding at the date of Ms Gerrard’s resignation on 11 December 2015 in respect of the part paid quarter July 2013 to October 2015 inclusive;
  • Based on PAYE/NIC returns submitted, £9,742 remained outstanding at the date of Ms Gerrard’s resignation in respect of the 2012/13 to 2015/16 tax years inclusive.
  • The last payment for VAT was made on 07 October 2014, which was allocated to July 2013 and the last payment for PAYE/NIC was made on 01 April 2015, which was set against the tax years 2013/14 and 2014/15;
  • Accounts for 31 January 2014 and 2015 show turnover of £142,783 and £139,058 and expenditure of £148,246 and £146,006 respectively. During 07 September 2013 to 11 December 2015 payments to HMRC amounted to £30,455.
  • The accounts for 31 January 2014 and 2015 show that HMRC was the majority creditor. 

    This information is correct as at 1 / 8 / 2019



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