Case details for KARL RICHARD SEEDHOUSE

Name: KARL RICHARD SEEDHOUSE

Name: NIGHTEYE SECURITY SOLUTIONS LTD

Date of Birth: 23 / 4 / 1981

Date Order Starts: 29 / 11 / 2023

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 07222849

Last Known Address: 35 BENTONS LANE, , , , WALSALL, WS6 6EE

Conduct: Karl Seedhouse (“Mr Seedhouse”) failed to ensure that Nighteye Security Solutions Limited (“Nighteye”) made payments when due to HM Revenue & Customs (“HMRC”) and caused Nighteye to trade to the detriment of HMRC from at least 07 December 2019 in relation to VAT and from at least 01 February 2020 in relation to Corporation Tax, resulting in a liability of at least £176,131 to HMRC at the date of the liquidation in that: VAT • Information provided by HMRC shows that Value Added Tax (“VAT”) of £93,090 is owed by Nighteye, together with surcharges totalling £6,324; • Nighteye made payment of £5,000 to HMRC on 08 January 2020, of which £4,960 was allocated to pay the outstanding surcharge on the VAT quarter ending 07/19 in full, and the remaining amount of £40 was allocated towards the £14,215 liability on return for the quarter ending 10/19; • Nighteye submitted returns for the quarters ending 01/20 and 04/20 of £24,471 and £19,649 respectively, and a reclaim for £1,838 for the quarter ending 07/20, which was offset against the quarter ending 10/19; • The last payment made to HMRC by Nighteye in respect of its VAT liabilities was £5,525 on 03 March 2021 which was allocated to the company’s earliest outstanding quarter of 10/19, leaving £6,812 outstanding for this quarter; • Returns were filed for the quarters 10/20 and 01/21 showing VAT due of £21,839 and £5,525 respectively. No further returns were submitted, and HMRC raised assessments in their absence, of which £14,794 relates to the quarters 04/21 through to 10/21 when it appears that the company continued to trade; • HMRC also applied VAT surcharges totalling £6,324; Corporation Tax • Information provided by HMRC shows outstanding Corporation Tax Liabilities of £41,618 for the year ending 30 April 2019, and £26,386 for the year ending 30 April 2020, together with penalties totalling £4,562 and accrued interest of £4,151; • Nighteye made payments towards its Corporation Tax of £4,955 on 16 December 2019, 15 January 2020 and 17 February 2020 as part of a Time to Pay arrangement (“TTP”). These payments completed the TTP, and were allocated to Nighteye’s Corporation Tax liability for 2017/18, clearing the company’s tax liabilities for this period, and leaving interest of £845 outstanding; • No payments were made towards Nighteye’s Corporation Tax liabilities after 17 February 2020; Comparative Treatment • At Liquidation, Nighteye had unsecured creditors totalling £281,405 comprising its HMRC liability of £176,132, £87,192 owed in respect of a Coronavirus Business Support Loan (“CBIL”), £4,081 trade creditors, and £14,000 stated to be owed to the directors; • Net payments from Nighteye’s bank account from 07 December 2019 to 23 August 2022 total £686,247, including at least £353,119 paid to the directors’ or for the directors’ benefit, £127,302 paid to subcontractors and/or employees, £116,970 paid to trade and expense creditors. In the same period £10,525 was paid towards VAT and £14,865 towards CT 

This information is correct as at 8 / 11 / 2023


Name: Lee Nicholas Jones

Name: NIGHTEYE SECURITY SOLUTIONS LTD

Date of Birth: 19 / 7 / 1978

Date Order Starts: 7 / 12 / 2023

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 07222849

Last Known Address: 2 WELL LANE, GREAT WYRLEY, , , WALSALL, WS6 6EZ

Conduct: Lee Jones (“Mr Jones”) failed to ensure that Nighteye Security Solutions Limited (“Nighteye”) made payments when due to HM Revenue & Customs (“HMRC”) and caused Nighteye to trade to the detriment of HMRC from at least 07 December 2019 in relation to VAT and from at least 01 February 2020 in relation to Corporation Tax, resulting in a liability of at least £176,131 to HMRC at the date of the liquidation in that: VAT • Information provided by HMRC shows that Value Added Tax (“VAT”) of £93,090 is owed by Nighteye, together with surcharges totalling £6,324; • Nighteye made payment of £5,000 to HMRC on 08 January 2020, of which £4,960 was allocated to pay the outstanding surcharge on the VAT quarter ending 07/19 in full, and the remaining amount of £40 was allocated towards the £14,215 liability on return for the quarter ending 10/19; • Nighteye submitted returns for the quarters ending 01/20 and 04/20 of £24,471 and £19,649 respectively, and a reclaim for £1,838 for the quarter ending 07/20, which was offset against the quarter ending 10/19; • The last payment made to HMRC by Nighteye in respect of its VAT liabilities was £5,525 on 03 March 2021 which was allocated to the company’s earliest outstanding quarter of 10/19, leaving £6,812 outstanding for this quarter; • Returns were filed for the quarters 10/20 and 01/21 showing VAT due of £21,839 and £5,525 respectively. No further returns were submitted, and HMRC raised assessments in their absence, of which £14,794 relates to the quarters 04/21 through to 10/21 when it appears that the company continued to trade; • HMRC also applied VAT surcharges totalling £6,324; Corporation Tax • Information provided by HMRC shows outstanding Corporation Tax Liabilities of £41,618 for the year ending 30 April 2019, and £26,386 for the year ending 30 April 2020, together with penalties totalling £4,562 and accrued interest of £4,151; • Nighteye made payments towards its Corporation Tax of £4,955 on 16 December 2019, 15 January 2020 and 17 February 2020 as part of a Time to Pay arrangement (“TTP”). These payments completed the TTP, and were allocated to Nighteye’s Corporation Tax liability for 2017/18, clearing the company’s tax liabilities for this period, and leaving interest of £845 outstanding; • No payments were made towards Nighteye’s Corporation Tax liabilities after 17 February 2020; Comparative Treatment • At Liquidation, Nighteye had unsecured creditors totalling £281,405 comprising its HMRC liability of £176,132, £87,192 owed in respect of a Coronavirus Business Support Loan (“CBIL”), £4,081 trade creditors, and £14,000 stated to be owed to the directors; • Net payments from Nighteye’s bank account from 07 December 2019 to 23 August 2022 total £686,247, including at least £353,119 paid to the directors’ or for the directors’ benefit, £127,302 paid to subcontractors and/or employees, £116,970 paid to trade and expense creditors. In the same period £10,525 was paid towards VAT and £14,865 towards CT 

This information is correct as at 17 / 11 / 2023



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