Case details for Juliana Aparecida DE LIMA

Name: Juliana Aparecida DE LIMA


Date of Birth: 29 / 11 / 1988

Date Order Starts: 25 / 11 / 2022

Disqualification Length: 7 Years 0 Month(s)

CRO Number: 08339808

Last Known Address: 60 Tamworth Lane,, , , , MITCHAM,, CR4 1DA

Conduct: Mrs Juliana Aparecida De Lima ('Mrs De Lima') failed to ensure that J E Roofing Ltd ('JER') maintained and/or preserved adequate records or, in the alternative, she has failed to deliver up any or sufficient accounting records to explain JER's financial affairs for the period from its last accounts, 31 December 2017 to its liquidation on 16 April 2020. In that: JER was incorporated in December 2012 and its last accounts filed were to 31 December 2017; Although as these accounts state that they were approved and signed before the end of the accounting period, their accuracy is in doubt; No books and records have been delivered up in the liquidation; Without records it has not been possible to: account for expenditure from the bank account of at least £305,987 from 01 January 2018, of which £80,300 was withdrawn in cash; £79,852 was paid to connected third parties; £49,573 was paid to Mrs De Lima; verify that all monies paid were legitimate Company expenditure and confirm that all creditors have been disclosed in the liquidation; ascertain the nature of the payments made to Mrs De Lima and how these have been accounted for to HM Revenue & Customs (‘HMRC’); verify the basis for PAYE/NIC/CIS assessments raised by HMRC for the tax years 2015/16 to 2018/19. establish the true amount of VAT due to HMRC and determine whether the assessments raised are reasonable; Mrs De Lima failed to ensure that CIS deductions were made from sub-contractors used by JER and that these were paid to HMRC as required. Consequently HMRC raised assessments for a total of £442,050 for CIS which should have been deducted for the tax years 2015/16 to 2018/19. HMRC also levied a penalty of £76,253. 

This information is correct as at 7 / 12 / 2022

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