Case details for TRACEY JANE AYSHFORD

Name: TRACEY JANE AYSHFORD

Name: JMA BUILDING SERVICES LIMITED

Date of Birth: 8 / 5 / 1971

Date Order Starts: 22 / 1 / 2019

Disqualification Length: 2 Years 6 Month(s)

CRO Number: 07450129

Last Known Address: 1 LONGDEN ROAD, DOWNEND, BRISTOL, , SOUTH GLOUCESTERSHIRE, BS16 5RL

Conduct: Tracey Ayshford failed to ensure that JMA Building Services Limited (“JMA”) complied with its statutory obligations to submit Value Added Tax (“VAT”) returns and/or make payments to Her Majesty’s Revenue and Customs (“HMRC”) as and when due, and allowed JMA to trade to the detriment of HMRC in respect of VAT from 07 April 2015, the date that JMA’s VAT liabilities for the quarter ended 28 February 2015 were due for payment, onwards. By the date of liquidation £124,050 was owed to HMRC.

  • JMA’s VAT liabilities of £3,714 in respect of the quarter ended 28 February 2015 fell due for payment to HMRC on 07 April 2015, but JMA did not pay these liabilities until 17 February 2016.
  • JMA submitted three returns covering the VAT quarters ended 31 May 2015, 30 August 2015 and 30 November 2015 amounting to £23,593. JMA failed to make any payments in respect of its VAT liabilities between 07 January 2015 and 18 January 2016 resulting in unpaid liabilities amounting to £30,082 (including surcharges of £2,775) at 07 January 2016, the date that the liabilities for the quarter ended 30 November 2015 were due for payment.
  • JMA submitted a VAT return for the quarter ended 29 February 2016 disclosing liabilities of £14,315. Between 18 February 2016 and 07 April 2016 JMA made payments amounting to £35,110 in respect of VAT, which HMRC allocated against previous liabilities.
  • JMA failed to submit any further VAT returns or payments for the six VAT quarters from the quarter ended 31 May 2016 to the quarter ended 31 August 2017 inclusive, which resulted in HMRC having to issue estimated assessments and then present a Winding Up Petition on 02 November 2017. The assessments amounted to £94,587 and HMRC charged surcharges of £14,188.
  • HMRC issued an estimated assessment of £15,314 for the quarter ended 31 May 2016. JMA’s accountant produced a VAT return for this quarter disclosing liabilities amounting to £9,696. Taking the revised liabilities for this VAT quarter into account gives unpaid VAT liabilities amounting to £112,444 (including surcharges of £16,963) at the date JMA entered liquidation.
  • JMA’s accounts for the year ended 30 November 2014 disclose £12,238 owing to HMRC in respect of VAT, £19,899 owing to JMA’s bankers, and £300 owing to trade creditors. By the date of liquidation the amount owed to HMRC in respect of VAT had increased by £100,206 to £112,444 while amounts owed to the bank and to trade creditors had reduced to nil.
  • At the date of liquidation JMA owed £124,050 to HMRC, comprising £112,444 in respect of VAT, £9,954 in respect of Corporation Tax, and £1,652 in respect of Pay As You Earn Income Tax, National Insurance Contributions and Construction Industry Scheme Tax. 

    This information is correct as at 22 / 1 / 2019


    Name: JEREMY MARK AYSHFORD

    Name: JMA BUILDING SERVICES LIMITED ›

    Date of Birth: 24 / 10 / 1967

    Date Order Starts: 22 / 1 / 2019

    Disqualification Length: 3 Years 6 Month(s)

    CRO Number: 07450129

    Last Known Address: 1 LONGDEN ROAD, DOWNEND, BRISTOL, , SOUTH GLOUCESTERSHIRE, BS16 5RL

    Conduct: Jeremy Ayshford failed to ensure that JMA Building Services Limited (“JMA”) complied with its statutory obligations to submit Value Added Tax (“VAT”) returns and/or make payments to Her Majesty’s Revenue and Customs (“HMRC”) as and when due, and caused JMA to trade to the detriment of HMRC in respect of VAT from 07 April 2015, the date that JMA’s VAT liabilities for the quarter ended 28 February 2015 were due for payment, onwards. By the date of liquidation £124,050 was owed to HMRC.

  • JMA’s VAT liabilities of £3,714 in respect of the quarter ended 28 February 2015 fell due for payment to HMRC on 07 April 2015, but JMA did not pay these liabilities until 17 February 2016.
  • JMA submitted three returns covering the VAT quarters ended 31 May 2015, 30 August 2015 and 30 November 2015 amounting to £23,593. JMA failed to make any payments in respect of its VAT liabilities between 07 January 2015 and 18 January 2016 resulting in unpaid liabilities amounting to £30,082 (including surcharges of £2,775) at 07 January 2016, the date that the liabilities for the quarter ended 30 November 2015 were due for payment.
  • JMA submitted a VAT return for the quarter ended 29 February 2016 disclosing liabilities of £14,315. Between 18 February 2016 and 07 April 2016 JMA made payments amounting to £35,110 in respect of VAT, which HMRC allocated against previous liabilities.
  • JMA failed to submit any further VAT returns or payments for the six VAT quarters from the quarter ended 31 May 2016 to the quarter ended 31 August 2017 inclusive, which resulted in HMRC having to issue estimated assessments and then present a Winding Up Petition on 02 November 2017. The assessments amounted to £94,587 and HMRC charged surcharges of £14,188.
  • HMRC issued an estimated assessment of £15,314 for the quarter ended 31 May 2016. JMA’s accountant produced a VAT return for this quarter disclosing liabilities amounting to £9,696. Taking the revised liabilities for this VAT quarter into account gives unpaid VAT liabilities amounting to £112,444 (including surcharges of £16,963) at the date JMA entered liquidation.
  • JMA’s accounts for the year ended 30 November 2014 disclose £12,238 owing to HMRC in respect of VAT, £19,899 owing to JMA’s bankers, and £300 owing to trade creditors. By the date of liquidation the amount owed to HMRC in respect of VAT had increased by £100,206 to £112,444 while amounts owed to the bank and to trade creditors had reduced to nil.
  • At the date of liquidation JMA owed £124,050 to HMRC, comprising £112,444 in respect of VAT, £9,954 in respect of Corporation Tax, and £1,652 in respect of Pay As You Earn Income Tax, National Insurance Contributions and Construction Industry Scheme Tax 

    This information is correct as at 22 / 1 / 2019



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