Case details for Nicola Janet  Porter

Name: Nicola Janet  Porter


Date of Birth: / /

Date Order Starts: 23 / 5 / 2019

Disqualification Length: 5 Years 0 Month(s)

CRO Number: 07959220

Last Known Address: 19 Haleybridge Walk,, , Tangmere,, , CHICHESTER,, PO20 2HG

Conduct: Mrs Nicola Janet Porter ('Mrs Porter') allowed her co director to act as a director of BCH Limited Car Hire Ltd ('BCH') between 06 October 2014 and 05 October 2015, when he was subject to a bankruptcy order, without leave of the court, in contravention of Section 11 of the Company Directors Disqualification Act 1986. 2. She failed to ensure that BCH Car Hire Ltd ('BCH') submitted VAT returns and made payments when due to HM Revenue & Customs ('HMRC') for VAT, PAYE/NIC and Corporation Tax ('CT') and as a consequence she caused or allowed BCH to trade to the detriment of HMRC from at least 07 September 2013, when VAT for July 2013 became due, to her resignation on 30 October 2015. HMRC have submitted a claim in the liquidation of 107,053. In that:

  • VAT returns were submitted up to the quarter ended January 2015, after which HMRC raised assessments;
  • VAT for the quarter to July 2013 was part-paid by instalments from September to December 2013 (which was the last payment made), but at the liquidation date 1,950 remained outstanding for this quarter, which should have been settled by 07 September 2013;
  • Further VAT of 40,507 accrued up to the end of October 2015;
  • Corporation Tax ('CT') of 3,311 is outstanding from the first trading period to 28 February 2013 and 13,129 became due for the following year;
  • No payments were made for CT throughout;
  • At the liquidation date PAYE/NIC of 7,654 was outstanding from the tax year 2014/15 after payments of 8,062 made between June 2014 and April 2015, these were the last payments made for PAYE/NIC;
  • Further PAYE/NIC of 5,981 accrued for the tax year 2015/16 and although credits of 1,720 were allocated by HMRC, no payments were made;
  • Accounts to 28 February 2014 disclose trade and expense creditors of 48,479, at the liquidation date trade creditors were owed 27,107;
  • The accounts show that HMRC was owed 32,466 in February 2014, by the liquidation date this had increased to 107,053;
  • Bank statements show payments of 576,367 were made from 01 March 2014 to 30 October 2015, no payments were made to HMRC in this period;
  • The accounts to February 2014 show an overdrawn directors' loan account of 75,610 (after dividends of 16,000). 

    This information is correct as at 31 / 7 / 2019

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