Name: Patrick Edward Eyes

Name: Heritage Projects Ltd

Date of Birth: 16 / 8 / 1971

Date Order Starts: 11 / 12 / 2025

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 08118891

Last Known Address: Flash Farm, Flash Lane, Antrobus Northwich, , Cheshire, CW9 6JX

Conduct: Patrick Eyes (“Mr Eyes”) caused Heritage Projects Ltd (“Heritage”) to trade to the detriment of HM Revenue & Customs (“HMRC”) by failing to make payments as and when they fell due to HMRC, from 22 May 2019 in respect of Pay As You Earn and National Insurance (“PAYE/NIC”) and Construction Industry Scheme (“CIS”), and from 07 November 2019 in respect of Value Added Tax (“VAT”). In that: PAYE/NIC/CIS: • At the date of liquidation Heritage had arrears, being interest, charges and late payment penalties, outstanding from 2017/18 of £2,309. • For 2019/20 tax year, Heritage submitted returns, showing the total PAYE and National Insurance due was £45,188 and the total CIS due was £108,601. HMRC records show that as of 22 May 2019, Heritage entered arrears as the full payment was not made. In total, payments of £55,999 were allocated to this tax year. • For 2020/21 tax year, Heritage submitted returns, showing the total PAYE and National Insurance due was £34,931 and the total CIS due was £73,671. No payments were made to this tax year. • For 2021/22 tax year, Heritage submitted returns showing the total PAYE and National Insurance due was £28,930 and the total CIS due was £59,764. No payments were made to this tax year. • HMRC applied Late Payment Penalty charges totalling £2,699 for tax years 2019/20, 2020/21 and 2021/22. • HMRC applied further penalties, charges and interest totalling £3,363 for tax years 2019/20, 2020/21 and 2021/22. • As a consequence, the HMRC claim for PAYE/NIC and CIS is for at least £303,457 for tax periods 2017/18, 2019/120, 2020/21 and 2021/22. VAT: • The return for period 09/19 was submitted with VAT payable and due on 07 November 2019 of £8,635. • HMRC did not receive payment by this date and Heritage was in arrears of VAT from 07 November 2019. • Returns for tax periods 10/19 to 12/21 were submitted with VAT payable of £281,558. • No further returns were submitted causing HMRC to raise assessments for the periods 01/22 and 02/22 with VAT assessed of £3,916. • HMRC applied surcharges totalling £30,703. • The HMRC ledger shows payments made between 07 November 2019 to Liquidation amount to £24,109 and HMRC applied credits totalling £44,268. • At liquidation therefore, HMRC claim for VAT is £256,435. Comparative Treatment: • A Time to Pay arrangement (TTP) was agreed with HMRC in October 2019. HMRC documents show that the TTP failed as payments were not maintained and stopped by February 2020. • Accounts for the Year Ending 30 June 2020, were approved by Mr Eyes on 15 October 2021. The accounts show that by the end of June 2020, the total amount owed to creditors was £384,265, which included £125,991 due to trade creditors, and £200,198 due to Social Security and other taxes and VAT. • The bank statements show:- o from 19 June 2019, being the first transaction on Heritage’s accounts with Lloyds Bank PLC (“Lloyds”) to 30 June 2019 deposits into the account amounted to £1,593,317 and payments out totalled £1,560,760 of which a total of £112,482 was paid to HMRC. o from 01 July 2020, the first day after the last set of accounts, to liquidation, deposits into the account totalled £3,418,172 and withdrawals amounted to £3,450,292. During this period, no payments were paid to HMRC. • The Statement of Affairs prepared at liquidation in February 2022, records total creditors had increased to £561,034, of which £447,638 was due to HMRC, with the amount due to trade creditors reduced to £34,800. 

This information is correct as at 26 / 11 / 2025

Name: Heritage Projects Ltd

Date of Birth: 1 / 9 / 1979

Date Order Starts: 11 / 12 / 2025

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 08118891

Last Known Address: Barkers Hollow Road, White House Farm, , , Warrington, WA4 4LW

Conduct: Richard Shadwell (“Mr Shadwell”) caused Heritage Projects Ltd (“Heritage”) to trade to the detriment of HM Revenue & Customs (“HMRC”) by failing to make payments as and when they fell due to HMRC, from 22 May 2019 in respect of Pay As You Earn and National Insurance (“PAYE/NIC”) and Construction Industry Scheme (“CIS”), and from 07 November 2019 in respect of Value Added Tax (“VAT”). In that: PAYE/NIC/CIS: • At the date of liquidation Heritage had arrears, being interest, charges and late payment penalties, outstanding from 2017/18 of £2,309. • For 2019/20 tax year, Heritage submitted returns, showing the total PAYE and National Insurance due was £45,186 and the total CIS due was £108,601. HMRC records show that as of 22 May 2019, Heritage entered arrears as the full payment was not made. In total, payments of £56,041 were allocated to this tax year. • For 2020/21 tax year, Heritage submitted returns, showing the total PAYE and National Insurance due was £34,931 and the total CIS due was £73,671. No payments were made to this tax year. • For 2021/22 tax year, Heritage submitted returns showing the total PAYE and National Insurance due was £28,930 and the total CIS due was £59,764. No payments were made to this tax year. • HMRC applied Late Payment Penalty charges totalling £2,898 for tax years 2019/20, 2020/21 and 2021/22. • HMRC applied further penalties, charges and interest totalling £3,164 for tax years 2019/20, 2020/21 and 2021/22. • As a consequence, the HMRC claim for PAYE/NIC and CIS is for at least £303,413. VAT: • The return for period 09/19 was submitted with VAT payable and due on 07 November 2019 of £8,635. • HMRC did not receive payment by this date and Heritage was in arrears of VAT from 07 November 2019. • Returns for tax periods 10/19 to 12/21 were submitted with VAT payable of £281,558. • No further returns were submitted causing HMRC to raise assessments for the periods 01/22 and 02/22 with VAT assessed of £3,916 • HMRC applied surcharges totalling £30,703. • The HMRC ledger shows payments made between 07 November 2019 to Liquidation amount to £24,109 and HMRC applied credits totalling £44,268 • At liquidation therefore, HMRC claim for VAT is £256,435. Comparative Treatment: • A Time to Pay arrangement (TTP) was agreed with HMRC in October 2019. HMRC documents show that the TTP failed as payments were not maintained and stopped by February 2020. • Accounts for the Year Ending 30 June 2020, were approved by a director on 15 October 2021. The accounts show that by the end of June 2020, the total amount owed to creditors was £384,265, which included £125,991 due to trade creditors, and £200,198 due to Social Security and other taxes and VAT. • The bank statements show:- o from 19 June 2019, being the first transaction on Heritage’s accounts with Lloyds Bank PLC (“Lloyds”) to 30 June 2019 deposits into the account amounted to £1,593,317 and payments out totalled £1,560,760 of which a total of £112,482 was paid to HMRC. o from 01 July 2020, the first day after the last set of accounts, to liquidation, deposits into the account totalled £3,418,172 and withdrawals amounted to £3,450,292. During this period, no payments were paid to HMRC. • The Statement of Affairs prepared at liquidation in February 2022, records total creditors had increased to £561,034, of which £447,638 was due to HMRC. The amount due to trade creditors had reduced to £34,800. 

This information is correct as at 26 / 11 / 2025

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