Case details for Simon FIELDING

Name: Simon FIELDING


Date of Birth: 11 / 12 / 1981

Date Order Starts: 19 / 3 / 2019

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 08470130

Last Known Address: Apartment 54, Building 11, 5 Lazurnaya Street, Nikolev, , , 54058

Conduct: Mr Simon Barry Fielding (‘Mr Fielding’) failed to ensure that Delta IT Solutions Ltd (‘Delta’) met its financial commitments as regards Corporation Tax ('CT'), and Value Added TAX (“VAT”) and caused Delta to trade to the detriment of HM Revenue & Customs ('HMRC) and to his own benefit from at least 02 January 2015 when CT for the year to 01 April 2014 fell due, to the liquidation date on 04 September 2017. In that:

  • CT is due from the first year of trading, ended 01 April 2014, due for payment on 02 January 2015;
  • At the liquidation date a total of £27,595 was due for CT for the periods up to 30 April 2015, no payments were made towards this liability;
  • VAT returns were not submitted on time throughout and at the liquidation date £57,232 was outstanding, dating from the quarter ended January 2015;
  • Filed accounts to 30 April 2015 disclose no trade creditors and a debt to HMRC of £43,656;
  • HMRC was the sole creditor in the liquidation, claiming £90,922, including penalties, interest and surcharges;
  • Bank statements for the period from 01 May 2015 show total payments of £273,490, of which £7,634 was paid to HMRC;
  • The accounts show he had an overdrawn director's loan account of £20,342 at April 2015, after dividends paid of £36,000; The bank statements show that he received a further £160,423 from 01 May 2017 to the liquidation date. 

    This information is correct as at 19 / 2 / 2019

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