Case details for CRAIG PORTER



Date of Birth: 30 / 4 / 1980

Date Order Starts: 12 / 3 / 2019

Disqualification Length: 6 Years 0 Month(s)

CRO Number: 07299783

Last Known Address: 32 BROOK ROAD, , , , WILLENHALL, WV13 3UH

Conduct: From 01 December 2014 to 16 January 2017, the date of the liquidation, Craig Porter (“Mr Porter”) failed to ensure that Rock Cross Limited (“Rock Cross”) maintained and/or preserved sufficient accounting records or in the alternative failed to deliver up to the Official Receiver such records as were maintained. As a consequence it is not possible to:

  • Ascertain the income of Rock Cross, and in particular its cash income in the periods 26 July 2015 to 22 May 2016 and 29 August 2016 to 03 January 2017 and the expenditure of that income, and to verify that Rock Cross received the benefit of those payments;
  • Ascertain Rock Cross’ liability for VAT or whether it was entitled to a refund of VAT;
  • Ascertain Rock Cross’ liability for PAYE/NIC;
  • Establish the true position with regard to the assets and liabilities of Rock Cross as at the date of Liquidation. He failed to ensure that Rock Cross complied with its statutory duties to file returns and make payments to HM Revenue and Customs (“HMRC”) and caused Rock Cross to trade to the detriment of HMRC in respect of VAT from at least 07 January 2015 and in respect of PAYE/NIC from at least 19 January 2015 until the date of cessation of trade on or around 03 January 2017 resulting in estimated VAT liabilities at liquidation totalling £90,104 and estimated PAYE/NIC liabilities of at least £7,129 being a total of £97,233. In that: VAT
  • He was appointed a director of Rock Cross on 01 December 2014.
  • Following his appointment Rock Cross did not file any VAT returns until 26 September 2016 when the returns for quarters 02/15 to 08/15 were filed.
  • Rock Cross did not file returns for quarters 11/14, 12/15 to 09/16.
  • By reason of Rock Cross failing to file and pay its VAT returns on time HMRC raised default surcharges for quarters 05/15 to 11/16 totalling £9,370
  • Rock Cross made one payment in respect of its VAT liabilities of £100 on 13 August 2015. As at the date of liquidation it owed HMRC at least £90,104 at the cessation of trading on 03 January 2017 in respect of liabilities that had accrued due from the VAT period 11/14 onwards. PAYE/NIC
  • Rock Cross made no payments in respect of its PAYE/NIC liabilities after 01 December 2014.
  • HMRC claimed £1,373 for 2014/15, £3,031 for 2015/16 and £2,725 for 2016/17 in respect of Rock Cross’ PAYE/NIC liabilities. Other creditors
  • Rock Cross’ trade creditors totalled £16,647 at the date of liquidation. Between 19 January 2015 and the date of liquidation Rock Cross paid at least £233,921 from its bank account and cash takings of which it paid HMRC £100. 

    This information is correct as at 20 / 2 / 2019

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