Name: Jeffery James - TOWNSEND-BERRIDGE

Name: HAMMER HOUSE FORGE LIMITED

Date of Birth: 31 / 10 / 1976

Date Order Starts: 3 / 10 / 2025

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 08441899

Last Known Address: The Old Barn , Manor Road, Dibden,, , , , SOUTHAMPTON, SO45 5TJ

Conduct: Mr Jeffery Townsend-Berridge (“Mr Townsend-Berridge”) failed to ensure that Hammer House Forge Limited (“Hammer House”) met its financial obligations to HM Revenue & Customs (“HMRC”) in respect of Value Added Tax (“VAT”), Corporation Tax (“CT”) and PAYE/NIC. In addition, caused Hammer House to trade to the detriment of HMRC from at least 31 March 2019, in that: VAT • Hammer House registered for VAT on 01 April 2013. • Hammer House filed VAT returns, with VAT returns from quarter period ending 30 June 2016 through to 31 December 2022 totalling £93,317. • The VAT returns included 2 VAT claims made, that were offset against the VAT owed. • Hammer House made payments totalling £3,177. • Consequently, the sum of £90,140 remained outstanding to HMRC in respect of VAT liability for quarter period ending 30 June 2016 (due to be paid on 07 August 2016) through to 31 December 2022. • Hammer House failed to submit any further returns and HMRC made assessments for quarter period ending 31 March 2023 and 31 May 2023 totalling £6,118. • As a result of the failure to make sufficient payments, surcharges of £10,453 were incurred that remained outstanding at the date of liquidation. Corporation Tax • Hammer House submitted Corporation Tax returns. For the accounting periods ending 31 March 2017 due for payment in January 2018, through to accounting period ending 31 March 2021 totalling £38,390 that remained outstanding at liquidation. • No further Corporation Tax returns were submitted, and no payments were made towards these liabilities. • Hammer House failed submit Corporation Tax return for the accounting period ending 31 March 2022, and thereby incurred a £100 penalty which also remained outstanding at liquidation. PAYE/NIC • HMRC shows that Hammer House submitted RTI tax returns to HMRC. • RTI tax returns for tax year 2016/17 through to 2022/23 shows that PAYE and NIC of £19,841 was owed. • Payments were made in 2018 with £1,445 allocated towards this period. • RTI tax returns for tax years 2016/17 through to 2022/23 shows that PAYE and NIC remains outstanding for each tax year 2016/17 through to 2022/23 and £18,396 was outstanding at liquidation. • The last payments made towards PAYE and NIC was in 2018. Comparable treatment of other creditors • From year-ended 31 March 2019 to liquidation the sum due to other creditors decreased by £3,271, over the same period the amount owed to HMRC increased by £73,523. • At liquidation HMRC claimed the amount due to them was £191,834, whilst the known amount due to other creditors was £36,331 of which £31,144 is owed towards the Bounce Back Loan. 

This information is correct as at 16 / 9 / 2025

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