Case details for Christopher Darren HOLDSWORTH

Name: Christopher Darren HOLDSWORTH


Date of Birth: 1 / 6 / 1967

Date Order Starts: 1 / 4 / 2019

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 07551146

Last Known Address: Merlins Cottage,, Millers Lane,, Outwood,, , REDHILL,, RH1 5QB

Conduct: Mr Christopher Darren Holdsworth (‘Mr Holdsworth’) failed to ensure that Spartan Inventories Ltd (‘Spartan’) met its financial commitments as regards Corporation Tax ('CT'), VAT and PAYE/NIC and caused Spartan to trade to the detriment of HM Revenue & Customs ('HMRC') and to his own benefit from at least 01 January 2014 when CT for the year to 31 March 2013 fell due, to its cessation in July 2016. In that:

  • CT accrued from the year to 31 March 2013, which should have been paid by 01 January 2014;
  • At the liquidation date: o CT of £28,751 was outstanding for the years 31 March 2013 to 2015; o VAT totalling £24,147 was outstanding from the quarters ended July 2014 to February 2016; o PAYE/NIC of £2,463 was due for the years 2013/14 to 2016/17
  • Accounts for 2014 to 2016 disclose no trade creditors and show that the amount due to HMRC increased from £24,727 in March 2014 to £56,956 by March 2016,;
  • HMRC was owed £62,496 at the date of the liquidation and it was the only creditor in the liquidation apart from the bank;
  • Bank statements show payments of £56,536 from 01 April 2016 to the account closure in August 2017, none of which was paid to HMRC;
  • He had an overdrawn director's loan account which increased from £16,759 in March 2014 to £52,766 by March 2016
  • This was in addition to salary and dividends totalling £86,340. 

    This information is correct as at 12 / 3 / 2019

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