Name: Paul Stephen Billing

Name: UNIQUE BRASS FINISHES LIMITED

Date of Birth: 18 / 3 / 1961

Date Order Starts: 13 / 8 / 2025

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 08375722

Last Known Address: 11 Rosebery Road, Dosthill,, , , , TAMWORTH, B77 1NF

Conduct: Paul Stephen Billing (‘‘Mr Billing’’) caused Unique Brass Finishes LTD (‘’UBF’’) to trade to the detriment of His Majesty’s Revenue and Customs (“HMRC” in respect of Pay as You Earn (‘’PAYE’’) from 22 April 2018 onwards until 17 March 23, the date of liquidation, in respect of Value Added Tax (“VAT”) from 7 June 2019 onwards until 17 March 23, the date of liquidation, and in respect of Corporation Tax (CT) from 01 Jan 2018 until 17 March 23, the date of liquidation. As a result, UBF had HMRC liabilities at liquidation of £356,893.86. PAYE • UBF was incorporated at Companies House 25 Jan 2013 and registered for PAYE 05 January 2014. • UBF made a return for £990.18, for the period ending 05 April 2018 and failed to make a payment when it became due on 22 April 2018. • Between 22 July 2018 and 17 March 2023 UBF continued to make a further 58 returns totalling £131,504.35. • During the same period, they accrued interest totalling £887.48, received employment allowance subsidies totalling £15,240.98 and made payments in regard to PAYE liabilities totalling £3,970.03. • HMRC ledgers show UBFs PAYE liability as £125,954.88, at the date of liquidation VAT • UBF registered for VAT from 25 January 2013. • On 31 May 2019 UBF submitted the VAT return for the VAT period ending 30 April 2019 the payment for the VAT return was due on 07 June 2019. The amount payable totalled £4263.96. No payments were made, an additional surcharge of £ 639.59 was charged. • Between 16 August 2019 and the date of liquidation a further 15 returns were made totalling £124,400.08 • Between 16 August 2019 and the date of liquidation HMRC applied a further 8 surcharges totalling £9,892.24 • HMRC ledgers show UFB’s VAT liability as £182,298.31 at the date of liquidation Corporation tax • At 01 Jan 2018 CT became payable for the accounting period 31 March 2017. • The amount payable totalled £7,119.63. UBF paid £1,264.65 leaving the remaining liability for that period of £5,854.98, including £200 penalty. • At 01 Jan 2019 CT became payable for the accounting period 31 March 2018. The amount payable totalled £12,271.37. The company paid £3,757.44 leaving the reaming liability for that period of £8,513.03 including £100 penalty. • At 01 Jan 2020 CT became payable for the accounting period 31 March 2019. The amount payable totalled £2290.93. The company made no payments leaving the reaming liability for that period of £2290.93. • At 01 Jan 2021 CT became payable for the accounting period 31 March 2020. The amount payable totalled £1,394.78. The company made no payments leaving the reaming liability for that period of £1,394.78. • HMRC’s claim in the liquidation of CT is £36,930.15. Differential treatment • Financial statements for year ending 31 March 2019 reflect taxation and social security liability of £128,199. • At liquidation this liability had risen to £286,645. • Financial statements for year ending 31 March 2019 show a liability to trade creditors of £36,005. • At liquidation this liability had decreased to £11,243. • Financial statements for year ending 31 March 2019 show a director’s loan account balance of £82,617. • At liquidation this had increased to £104,103. 

This information is correct as at 24 / 7 / 2025

If you believe this page contains any errors, please email legalservices@insolvency.gov.uk with details of the error that you have found.