Case details for Lee Thomas WOODCOCK

Name: Lee Thomas WOODCOCK

Name: LEAMLINK LIMITED

Date of Birth: 16 / 12 / 1974

Date Order Starts: 19 / 4 / 2019

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 08401627

Last Known Address: Knibbs Cottage, Henley Road, , , WARWICK, CV35 8QT

Conduct: Lee Thomas Woodcock (“Mr Woodcock”) failed to ensure that Leamlink Limited (“Leamlink”) complied with its obligations to Her Majesty’s Revenue and Customs (“HMRC”), and caused Leamlink to trade to the detriment of HMRC in respect of Value Added Tax (“VAT”), Pay as You Earn and National Insurance Contributions (“PAYE/NIC”) and Corporation Tax (“CT”) from 1 January 2015 at the latest until the cessation of trade in January 2018. As a result, at the time Leamlink ceased to trade, its liabilities to HMRC were at least £108,381.77 (excluding interest). In that:

  • Mr Woodcock was the sole registered director of Leamlink from 6 April 2016 until the date of liquidation. Prior to this, whilst Mr Woodcock was not a registered director of Leamlink, he acted as a director from the commencement of trade.
  • Leamlink’s outstanding liabilities in respect of VAT began to accrue on 1 January 2015 at the latest, when payment in respect of VAT period ended November 2014 fell due. Leamlink’s liabilities for VAT periods November 2014 to November 2017 were £89,489.41 (including surcharges of £10,367.71), of which £87,489.41 (including surcharges of £10,367.71) remained outstanding at the date of liquidation.
  • Leamlink’s liabilities in respect of Corporation Tax at the date of liquidation related to the period ended 29 February 2016. The liability was £6,788.40, and should have been paid on or before 1 December 2016. No payments were made towards this liability.
  • Leamlink’s liabilities in respect of PAYE/NIC at the date of liquidation were £16,021.59. Of this sum £14,103.96 fell due for payment prior to Leamlink ceasing to trade. Interest of £433.67 has been excluded for the purposes of the allegation. Comparative Treatment
  • HMRC submitted a claim in Leamlink’s liquidation in the sum of £118,716.82. the only other claim in the liquidation is £102 in relation to a finance company.
  • The last accounts prepared in relation to Leamlink related to the period ended 29 February 2016. At this time, Leamlink had liabilities of £42,441 and liabilities of £41,799. Of these liabilities, £40,165 was owed to HMRC. As at 28 February 2015, Leamlink had liabilities of £19,307, of which £17,036 was owed to HMRC.
  • Between 13 April 2015 and the date of liquidation, and excluding reversed payments, receipts of £808,004.32 were paid into Leamlink’s bank account, and payments of £805,927.97 were paid out of Leamlink’s bank account. Of the payments out, net payments of at least £150,072.50 were made to Mr Woodcock and £59,604.41 to Sarah Ann Morgan. Only £5,991.30 is identifiable as having been paid to HMRC.
  • HMRC records state that payments of just £2,000 were made towards Leamlink’s VAT liabilities for the VAT periods ended between November 2014 and November 2017. 

    This information is correct as at 1 / 4 / 2019


    Name: SARAH ANN MORGAN

    Name: LEAMLINK LIMITED

    Date of Birth: 8 / 3 / 1974

    Date Order Starts: 19 / 4 / 2019

    Disqualification Length: 2 Years 0 Month(s)

    CRO Number: 08401627

    Last Known Address: Knibbs Cottage, Henley Road, , , WARWICK, CV35 8QT

    Conduct: Sarah Ann Morgan (“Ms Morgan”) abrogated her duties as a director of Leamlink Limited (“Leamlink”), which failed to comply with its obligations to Her Majesty’s Revenue and Customs (“HMRC”) to submit returns and make payment of Value Added Tax (“VAT”) from 1 January 2015 at the latest until Ms Morgan’s resignation as a director on 5 April 2016. As a result, at the time Ms Morgan resigned as a director of Leamlink, its liabilities to HMRC in respect of VAT which remained outstanding at the date of liquidation were at least £30,179.91 (including surcharges of £2,892.48) In that:

  • Ms Morgan was a director of Leamlink between 13 February 2013 and 5 April 2016. Lee Anthony Woodcock, who became a registered director of Leamlink on 5 April 2016, has stated he was always responsible for the management of Leamlink.
  • Leamlink’s outstanding liabilities in respect of VAT began to accrue on 1 January 2015 at the latest, when payment in respect of VAT period ended November 2014 fell due. Of Leamlink’s outstanding liabilities in respect of VAT at the date of liquidation, the sum of £30,179.91, of which £2,892.48 related to surcharges, accrued prior to Ms Morgan’s resignation. Comparative Treatment
  • The last accounts prepared in relation to Leamlink prior to Ms Morgan’s resignation related to the period ended 28 February 2016. At this time, Leamlink had liabilities of £19,307, and assets of £18,604. Of these liabilities, £17,036 was owed to HMRC.
  • Between 11 May 2015 and the date of Ms Morgan’s resignation as a director, receipts of £207,127.80 were paid into Leamlink’s bank account, and payments of £208,958.74 were paid out of Leamlink’s bank account. Of the payments out, payments of at least £41,386.04 were made to Ms Morgan, and net payments of at least £10,947.25 were made to a co-director. No payments are identifiable as having been made to HMRC.
  • HMRC records state that payments of just £2,000 were made towards Leamlink’s VAT liabilities for the VAT periods ended between November 2014 and February 2016. It is understood this payment was made after Ms Morgan’s resignation. 

    This information is correct as at 1 / 4 / 2019



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