Date of Birth: 23 / 12 / 1957

Date Order Starts: 26 / 4 / 2019

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 07292718

Last Known Address: 11, Quarry Ave, , , Stoke On Trent, ST4 7EW

Conduct: Andrew Lewis Nicholls (“Mr Nicholls”) failed to ensure that Nicholls Social Work Ltd (“NSW”) met its financial commitments as regards to Corporation Tax (“CT”), and caused the company to continue trading whilst withdrawing funds for the benefit of himself. As a result the company became unable to meet its financial commitments to HMRC as and when they became due from at least 1 April 2016, in that:

  • Between 1 July 2014 and 30 June 2016 NSW incurred CT on returns totalling £36,013.
  • CT of at least £16,674 remains outstanding for the period ending 30 June 2015, which should have been paid in full by 1 April 2016.
  • At liquidation at least £33,982 remained outstanding in respect of CT liabilities, including £1,751 in respect of interest and £100 in respect of a penalty.
  • A sample of the company’s bank statements show that between 1 April 2016 and account closure on 22 January 2018, payments out of the company bank account totalled £77,517. Of which, net payments to Mr Nicholls totalled £43,312, payments to HMRC in respect of CT totalled £18,681, and bank deductions totalled £162.
  • Between 1 April 2016 and liquidation on 16 July 2018 £20,530 was paid to HMRC in respect of CT, of which £18,681 was paid from the company bank account. The last payment made in respect of CT was £200 on 25 August 2017.
  • NSW entered liquidation on 16 July 2018 with creditors totalling at least £39,078, of which at least £33,982 was owed to HMRC in respect of CT.
  • Mr Nicholls’ failure to ensure that NSW’s CT liabilities were paid when due materially contributed towards the insolvency of the company. 

    This information is correct as at 5 / 4 / 2019

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