Case details for Jacqueline Anne WALKER

Name: Jacqueline Anne WALKER

Name: PRACTICAL HEALTHCARE CONSULTING LIMITED

Date of Birth: 6 / 1 / 1954

Date Order Starts: 16 / 4 / 2019

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 08492089

Last Known Address: 22 Seamarks Court, 1a Kingsway, , , LUTON, LU4 8DT

Conduct: From no later than 30 April 2014, being the start of Practical Healthcare Consulting Limited (“PH Consulting”)'s second accounting period, to cessation of trade in October 2016, Jacqueline Anne Walker ("Ms Walker") failed to ensure that PH Consulting met its financial commitments to HM Revenue & Customs ("HMRC") as regards VAT and Corporation Tax ("CT") and caused PH Consulting to continue trading whilst withdrawing funds for the benefit of herself. As a result, PH Consulting became unable to make payments to HMRC as and when due and HMRC's claim in the liquidation which followed on 14 August 2017 totals at least £81,413 (made up of VAT: £44,743 + CT: £36,679). In that:

  • PH Consulting's professionally prepared accounts to 29 April 2014 (approved by Ms Walker on 10 April 2015) record: o Post tax profit for the financial year of £75,241 o Dividends in the sum of £108,733 o DLA balance of £nil o Liabilities to HMRC totalling £42,807
  • PH Consulting's professionally prepared accounts to 29 April 2015 (approved by Ms Walker on 18 December 2015) record: o Post tax profit for the financial year of £74,391 o Dividends in the sum of £66,508 o DLA debit balance of £32,767 o Liabilities to HMRC totalling £63,025
  • Over the subsequent period from 30 April 2015 onwards: o Analysis of PH Consulting's bank statements shows that Ms Walker received further payments of at least £212,273. o The amount due to HMRC increased to £81,413 [i.e. VAT: £44,734 + Corporation Tax: £36,679].
  • In summary, over the period from 30 April 2014 onwards, Ms Walker received payments in the total sum of at least £311,548 [i.e. £66,508 dividend + £32,767 advance under DLA + £212,273 payments post 29 April 2015 year-end].
  • In contrast, over the same period, the liability to HMRC increased from £42,807 to £81,413.
  • HMRC is the only known creditor in the liquidation.
  • The only asset in the liquidation is the overdrawn balance on Ms Walker's director's loan account of £32,767; £nil recovery to date 

    This information is correct as at 26 / 3 / 2019



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