Name: Drayton and Ellis Limited

Date of Birth: 12 / 2 / 1963

Date Order Starts: 9 / 4 / 2019

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 08022648

Last Known Address: 11 Lea Road, Heald Green, , , CHEADLE, SK8 3RD

Conduct: Jonathan Drayton (“Mr Drayton”) failed to ensure that Drayton and Ellis Ltd (“D&E”) made payments when due to HM Revenue & Customs (“HMRC”) in respect of Pay As You Earn tax (“PAYE”), National Insurance Contributions (“NIC”), Construction Industry Scheme tax (“CIS”) and Value Added Tax (“VAT”) and caused Drayton and Ellis to trade to the detriment of HMRC from 01 May 2016, resulting in a liability of £119,223 to HMRC at the date of the liquidation, in that:

  • PAYE, NIC and CIS liabilities totalling £68,798 are outstanding for the tax years 2013/2014, 2014/2015, 2015/2016, 2016/2017 and 2017/2018 along CIS penalties of £1,400.00, a total of £70,198;
  • VAT liabilities totalling £42,626 are outstanding for 6 VAT quarters from 09/15 to Liquidation, plus surcharges of £6,299, a total of £48,925;
  • At Liquidation, HMRC was D&E’s majority creditor, with debts totalling £119,223 from overall debts of £183,056; this includes a Corporation Tax Penalty of £100.
  • The accounts as at 30 April 2016 disclosed total creditors of £109,859 comprising Trade and Expense Creditors of £48,416, Bank £1,828 and HMRC £59,615, however the amount owing to HMRC at 30 April 2016 per information from HMRC was £64,902. At Liquidation total creditors had increased to £172,670 with the amount owing to trade and expense creditors falling to £45,261, the bank increased to £8,186 but the largest increase was the amount owing to HMRC where it rose to £119,223.
  • Payments from available statements for D&E’s current bank account from 01 May 2016 to Liquidation total £548,370, comprising cheques of £187,527, Trade and Expense creditors of £183,285, Employee wages of £73,962, credit card company £26,496, interest fees and charges of £1,765, cash withdrawals of £100, account transfers of £7,200 and unknown of £120. In the same period an associate received £3,240, Mr Drayton received £26,024 and HMRC received £38,651 comprising £24,928 in respect of PAYE and £13,723 in respect of VAT. 

    This information is correct as at 19 / 3 / 2019

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