Case details for Dylan John Paul JONES

Name: Dylan John Paul JONES


Date of Birth: 13 / 3 / 1981

Date Order Starts: 10 / 1 / 2019

Disqualification Length: 5 Years 0 Month(s)

CRO Number: 08122749

Last Known Address: Tan Ffolt,, , , , GARNDOLBENMAEN, LL51 9TZ

Conduct: Mr Dylan John Paul Jones (Mr Jones) failed to ensure that JJ Heating Limited (JJH) maintained and/or preserved adequate accounting records from 01 July 2016 at the earliest to 03 August 2017, the date of liquidation. Or in the alternative, following the liquidation, he failed to deliver up such records as and when required to do so. As a result of these failures it has not been possible to establish:

  • Whether it is possible for the liquidator of JJH to recover monies from JJHs customers, in relation to works carried out that were not invoiced, to a value estimated by him at 20,000;
  • Whether the overdrawn directors loan (DLA) detailed in the last filed accounts at 30 June 2015 of 38,206 was repaid to the company given that the DLA is not mentioned in the Statement of Affairs at liquidation.
  • Explanations for cheque payments totalling 22,603 from JJHs bank account.
  • Explanations for cash withdrawals totalling 10,999; and
  • Explanations for payments of 6,737 towards credit card balance payments. Mr Dylan John Paul Jones (Mr Jones) caused or allowed JJ Heating Limited (JJH) to trade to the detriment of HM Revenue and Customs (HMRC) by failing to make payments as and when they fell due in respect of VAT from at least 6th March 2015 until liquidation on 3rd August 2017 (VAT Period) and PAYE from at least 13th May 2014 to liquidation (PAYE Period), whilst maintaining payments to JJHs other creditors. Also, he failed in his statutory duty to ensure that JJH submitted timely returns in respect of VAT for the Period. VAT
  • On 06th March 2015 the VAT liability stood at 7,426 excluding the liability for the quarter ended 28th February 2015 (2,371), the VAT return being filed on the 26th May 2015.
  • JJH submitted VAT returns up to the quarter ending 30th December 2015 after which the outstanding VAT liability stood at 30,286.
  • This included surcharges totalling 3,046 levied for late submission of returns for periods ending 30th November 2013, to 30th September 2015 inclusive.
  • As JJH did not submit returns for the quarters ending 31st March 2016 up to liquidation, HMRC issued assessments totalling 15,745 plus surcharges of 2,179 to produce a final claim amount when combined with outstanding liabilities (30,286) of 48,211 (4,741 of which did not become due until after the date of liquidation). During the VAT Period, JJH made no payments to HMRC for VAT. PAYE
  • On 13 May 2014 the PAYE liability stood at 2,652 comprising specified charges on the basis that JJH had not filed the required RTI returns.
  • At liquidation the PAYE claim stood at 18,046. This included 9,144 subject to RTI returns; 8,102 of RTI specified charges and 800 in penalties.
  • During the PAYE Period HMRC made a solitary payment of 344 to HMRC. Differential treatment
  • Analysis of JJHs bank statements for the period 24th January 2015 to 3rd August 2017 shows that payments totalling 38,211 were made to trade and expense creditors,
  • cheque payments of 184,681 were made from JJHs bank account,
  • wage payments totalled 56,438 which include payments to him of 22,050,
  • cash withdrawals amount to 26,600 and
  • payments towards credit card balances for the period amount to 45,673.
  • In the last filed accounts for Year Ending 30th June 2015, Trade & Expense Creditors are shown as 18,808 and Crown liabilities are shown as 35,003 falling due within the year. At liquidation Trade & Expense Creditor claims amount to 3,704 and the overall Crown claim amounts to 77,874. 

    This information is correct as at 21 / 12 / 2018

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