Case details for Natasha Jane RANDALL

Name: Natasha Jane RANDALL

Name: GB EMERGENCY MEDICAL SERVICES LIMITED

Date of Birth: 12 / 11 / 1988

Date Order Starts: 21 / 2 / 2019

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 07334637

Last Known Address: 48 Springford Crescent,, , , , SOUTHAMPTON, SO16 5LG

Conduct: In the period from 22 April 2015 to 04 July 2017 (the date of liquidation), Natasha Jane Randall (“Ms Randall”) caused or allowed GB Emergency Medical Services Ltd (“GB EMS”) to trade to the detriment of HM Revenue & Customs (“HMRC”) in respect of PAYE, by failing to make payments as and when due, whilst making payments to other creditors, in that:

  • GB EMS incurred a PAYE/NIC liability for the period 06 January to 05 April 2015 of £7,514, which became due for payment in full on 22 April 2015, but did not make any payment towards it.
  • Further liabilities were incurred of £2,830 for the period 06 April 2015 to 05 May 2015, and £2,896 for the period 06 May 2015 to 05 June 2015. These amounts include allowances and became due for payment on 22 May 2015 and 22 June 2016 respectively. No payments were made towards them.
  • On 25 June 2015, GB EMS entered into a time to pay agreement with HMRC in respect of its outstanding PAYE liability of £13,240. The agreement was made on condition that the liability for the period from 06 May 2015 to 05 June 2015 of £2,896 would be paid in full on 27 June 2015, with the remaining £10,344 for the period from 06 January to 05 May 2015 to be paid at £500 per fortnight, beginning on 15 July 2015 and ending on 20 April 2016. GB EMS was also required to maintain full and timely payments for all further liabilities incurred. GB EMS made a payment of £176 on the same day, but the £2,896 liability was not paid.
  • From 26 June 2015 onwards, the total amount paid under the time to pay agreement was £7,000 with a total of 20 payments made between 14 July 2015 and 08 October 2016.
  • From 26 June 2015 to 05 March 2017, GB EMS incurred further PAYE liabilities of £79,066 including interest and allowances. It made two payments totalling £4,647 towards these liabilities, on 21 December 2015 and 12 November 2016.
  • Therefore, at liquidation, the total amount due to HMRC in respect of PAYE/NIC was £80,483. Detrimental treatment
  • In the period from 22 April 2015 to 22 March 2017, GB EMS made payments from its bank account totalling £856,730 excluding payments to the directors under the ‘safe wages’ policy. Of this total, £201,725 was paid to creditors who are creditors in the liquidation, £11,823 was paid to HMRC and £330,794 was paid out (including cash withdrawals, cheques and transfers to unknown bank accounts) in transactions which could not readily be identified as being for the benefit of GB EMS.
  • She confirmed that she made payments from the main bank account of GB EMS for her own benefit. These payments are not recorded in the company records from 01 September 2015 onwards and therefore are not readily quantifiable.
  • Professionally prepared accounts for the year ended 31 August 2015 showed that creditors other than HMRC were owed £35,565 and HMRC was owed £5,866 in respect of PAYE. In comparison, at liquidation, creditors other than HMRC were owed £16,784 and HMRC was owed £80,483 in respect of PAYE. 

    This information is correct as at 22 / 2 / 2019


    Name: David WEEKS

    Name: GB EMERGENCY MEDICAL SERVICES LIMITED

    Date of Birth: 19 / 8 / 1982

    Date Order Starts: 21 / 2 / 2019

    Disqualification Length: 3 Years 6 Month(s)

    CRO Number: 07334637

    Last Known Address: 48 Springford Crescent,, , , , SOUTHAMPTON,, SO16 5LG

    Conduct: In the period from 22 April 2015 to 04 July 2017 (the date of liquidation), David Weeks (“Mr Weeks”) caused or allowed GB Emergency Medical Services Ltd (“GB EMS”) to trade to the detriment of HM Revenue & Customs (“HMRC”) in respect of PAYE, by failing to make payments as and when due, whilst making payments to other creditors, in that:

  • GB EMS incurred a PAYE/NIC liability for the period 06 January to 05 April 2015 of £7,514, which became due for payment in full on 22 April 2015, but did not make any payment towards it.
  • Further liabilities were incurred of £2,830 for the period 06 April 2015 to 05 May 2015, and £2,896 for the period 06 May 2015 to 05 June 2015. These amounts include allowances and became due for payment on 22 May 2015 and 22 June 2016 respectively. No payments were made towards them.
  • On 25 June 2015, GB EMS entered into a time to pay agreement with HMRC in respect of its outstanding PAYE liability of £13,240. The agreement was made on condition that the liability for the period from 06 May 2015 to 05 June 2015 of £2,896 would be paid in full on 27 June 2015, with the remaining £10,344 for the period from 06 January to 05 May 2015 to be paid at £500 per fortnight, beginning on 15 July 2015 and ending on 20 April 2016. GB EMS was also required to maintain full and timely payments for all further liabilities incurred. GB EMS made a payment of £176 on the same day, but the £2,896 liability was not paid.
  • From 26 June 2015 onwards, the total amount paid under the time to pay agreement was £7,000 with a total of 20 payments made between 14 July 2015 and 08 October 2016.
  • From 26 June 2015 to 05 March 2017, GB EMS incurred further PAYE liabilities of £79,066 including interest and allowances. It made two payments totalling £4,647 towards these liabilities, on 21 December 2015 and 12 November 2016.
  • Therefore, at liquidation, the total amount due to HMRC in respect of PAYE/NIC was £80,483. Detrimental treatment
  • In the period from 22 April 2015 to 22 March 2017, GB EMS made payments from its bank account totalling £856,730 excluding payments to the directors under the ‘safe wages’ policy. Of this total, £201,725 was paid to creditors who are creditors in the liquidation, £11,823 was paid to HMRC and £330,794 was paid out (including cash withdrawals, cheques and transfers to unknown bank accounts) in transactions which could not readily be identified as being for the benefit of GB EMS.
  • He confirmed that he made payments from the main bank account of GB EMS for his own benefit. These payments are not recorded in the company records from 01 September 2015 onwards and therefore are not readily quantifiable. Professionally prepared accounts for the year ended 31 August 2015 showed that creditors other than HMRC were owed £35,565 and HMRC was owed £5,866 in respect of PAYE. In comparison, at liquidation, creditors other than HMRC were owed £16,784 and HMRC was owed £80,483 in respect of PAYE. 

    This information is correct as at 22 / 2 / 2019



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