Case details for PAUL DAVID HOCKING

Name: PAUL DAVID HOCKING

Name: Alsius Cooling Limited

Date of Birth: 26 / 6 / 1964

Date Order Starts: 12 / 4 / 2019

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 08154934

Last Known Address: 32 Roy King Gardens, Warmley, , , BRISTOL, BS30 8BQ

Conduct: Mr Paul David Hocking ("Mr Hocking") failed to ensure that Alsius Cooling Limited ("Alsius") complied with its statutory duties to file returns and make payments to HM Revenue and Customs ("HMRC") when due and caused Alsius to trade to the detriment of HMRC from 1 August 2015 in respect of Corporation Tax and from at least 7 December 2015 in respect of VAT, until cessation of trading around March 2018. As a result, Corporation Tax in the sum of 68,136 and VAT in the sum of at least 68,112 accrued during the trading period and remained outstanding as at liquidation. In that: Corporation Tax

  • Corporation Tax returns were submitted for the accounting periods ended 31 October 2013, 31 October 2014, 31 October 2015 and 31 October 2016 resulting in a total liability of 84,274 due to HMRC.
  • Corporation Tax returns for accounting periods ended 31 October 2013, 31 October 2014 and 31 October 2015 were filed 4 months, 7 months and 3 months late respectively.
  • Payments and/or credits totaling 16,138 were made by Alsius towards its outstanding Corporation Tax liabilities which were sufficient (when allocated to the earliest outstanding periods) to discharge the liability in the sum of 14,064 in respect of period ended 31 October 2013 in full.
  • However, the level of payments made by Alsius were insufficient to discharge the Corporation Tax liabilities in respect of periods ended 31 October 2014, 31 October 2015 and 31 October 2016.
  • Consequently, a Corporation Tax liability in the sum of 68,136 remained overdue and outstanding as at the date of liquidation. VAT
  • Alsius filed VAT returns late in respect of periods 01/15 and 04/15 (filed on 2 July 2015), VAT periods 07/15 to 01/16 (filed on 12 October 2017) and periods 04/16 to 10/17 (filed on 12 November 2017).
  • VAT returns in respect of periods 01/18 and 04/18 were not filed at all. Consequently, HMRC has raised assessments in respect of these periods.
  • The Company's VAT liabilities claimed by HMRC include VAT and surcharges which accrued from period 01/15 to 04/18 totalling 99,774.
  • Payments allocated to these VAT liabilities and surcharges by HMRC total 31,662.
  • As at the date of liquidation, VAT in the sum of 68,112 (inclusive of surcharges) remained outstanding and overdue for payment by Alsius. Comparative treatment
  • HMRC is the majority creditor in the liquidation having claimed the sum of 142,984.
  • Trade creditors are owed the sum of 3,325.
  • The only other creditors in the liquidation are the landlord and bank owed the total sum of 2,425.
  • From 1 August 2015 to cessation of trade, Alsius's bank account statements record that it received monies totaling 1,074,313 and expended 1,081,536.
  • Information provided by HMRC records that payments totaling 52,606 were made to HMRC in the same period, whilst 181,724 was paid to Mr Hocking. 

    This information is correct as at 26 / 3 / 2019


    Name: Patrick FITZGIBBON

    Name: Alsius Cooling Limited

    Date of Birth: 18 / 3 / 1969

    Date Order Starts: 18 / 4 / 2019

    Disqualification Length: 4 Years 0 Month(s)

    CRO Number: 08154934

    Last Known Address: 2 Durville Road,, Headley Park, , , BRISTOL, BS13 7PU

    Conduct: Mr Patrick Fitzgibbon ("Mr Fitzgibbon") failed to ensure that Alsius Cooling Limited ("Alsius") complied with its statutory duties to file returns and make payments to HM Revenue and Customs ("HMRC") when due and caused Alsius to trade to the detriment of HMRC from 1 August 2015 in respect of Corporation Tax and from at least 7 December 2015 in respect of VAT, until cessation of trading around March 2018. As a result, Corporation Tax in the sum of 68,136 and VAT in the sum of at least 68,112 accrued during the trading period and remained outstanding as at liquidation. In that: Corporation Tax

  • Corporation Tax returns were submitted for the accounting periods ended 31 October 2013, 31 October 2014, 31 October 2015 and 31 October 2016 resulting in a total liability of 84,274 due to HMRC.
  • Corporation Tax returns for accounting periods ended 31 October 2013, 31 October 2014 and 31 October 2015 were filed 4 months, 7 months and 3 months late respectively.
  • Payments and/or credits totaling 16,138 were made by Alsius towards its outstanding Corporation Tax liabilities which were sufficient (when allocated to the earliest outstanding periods) to discharge the liability in the sum of 14,064 in respect of period ended 31 October 2013 in full.
  • However, the level of payments made by Alsius were insufficient to discharge the Corporation Tax liabilities in respect of periods ended 31 October 2014, 31 October 2015 and 31 October 2016.
  • Consequently, a Corporation Tax liability in the sum of 68,136 remained overdue and outstanding as at the date of liquidation. VAT
  • Alsius filed VAT returns late in respect of periods 01/15 and 04/15 (filed on 2 July 2015), VAT periods 07/15 to 01/16 (filed on 12 October 2017) and periods 04/16 to 10/17 (filed on 12 November 2017).
  • VAT returns in respect of periods 01/18 and 04/18 were not filed at all. Consequently, HMRC has raised assessments in respect of these periods.
  • The Company's VAT liabilities claimed by HMRC include VAT and surcharges which accrued from period 01/15 to 04/18 totalling 99,774.
  • Payments allocated to these VAT liabilities and surcharges by HMRC total 31,662.
  • As at the date of liquidation, VAT in the sum of 68,112 (inclusive of surcharges) remained outstanding and overdue for payment by Alsius. Comparative treatment
  • HMRC is the majority creditor in the liquidation having claimed the sum of 142,984.
  • Trade creditors are owed the sum of 3,325.
  • The only other creditors in the liquidation are the landlord and bank owed the total sum of 2,425.
  • From 1 August 2015 to cessation of trade, Alsius's bank account statements record that it received monies totaling 1,074,313 and expended 1,081,536.
  • Information provided by HMRC records that payments totaling 52,606 were made to HMRC in the same period, whilst 177,928 was paid to him. 

    This information is correct as at 29 / 3 / 2019



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