Case details for Emma Jones

Name: Emma Jones

Name: Club Cars Bristol Limited

Date of Birth: 29 / 2 / 1976

Date Order Starts: 10 / 4 / 2019

Disqualification Length: 3 years Years  Month(s)

CRO Number: 08569834

Last Known Address: 27 Dennor Park, , , , Bristol, BS14 9BY

Conduct: Emma Jones (“Ms Jones”) caused Club Cars Bristol Limited (“Club”) to trade to the detriment of H M Revenue & Customs (“HMRC”) from 01 April 2017 at the latest in respect of Paye As You Earn Income Tax and National Insurance Contributions (“PAYE/NIC”) and from 07 May 2017 in respect of Value Added Tax (“VAT”). By the date of liquidation on 13 March 2018, HMRC were owed at least £64,702, comprising PAYE/NIC £13,993, VAT £36,239, Corporation Tax £13,808 and Interest £662:- PAYE/NIC/CIS

  • As at 01 April 2017 the sum of £220 remained outstanding. This comprised of PAYE interest for the tax years 2014/2015 and 2015/2016;
  • On 22 April 2017 the liability for tax year 2016/2017 should have been paid in full but the sum of £11,256 remained outstanding. Although subsequent payments totalling £6,700 were made, at the date of liquidation the sum of £4,556 remained outstanding;
  • At the date of liquidation the sum of £9,217 remained outstanding in respect of the tax year 2017/2018. The only payments made in the last 12 months prior to liquidation were those allocated to tax year 2016/2017 (£6,700); VAT
  • A return for the period ended 31 March 2017 showing a liability of £7,613 due should have been paid in full by 07 May 2017. At the date of liquidation this sum remained outstanding;
  • A further return was submitted in respect of the period ended 30 June 2017 showing the sum of £8,635 due, which should have been paid by 07 August 2017. At the date of liquidation this sum remained outstanding;
  • In the absence of returns, assessments totalling £16,633 were raised in respect of the periods ended 30 September 2017 and 31 December 2017. This sum remained outstanding at the date of liquidation;
  • As a result of failing to submit all returns and payments due, Club also incurred surcharges totalling £3,358. This sum also remained outstanding at the date of liquidation leaving a total liability of £36,239; Treatment of Creditors At the 31 March 2016 annual accounts showed total liabilities to creditors of £36,178. These comprised of £27,829 due to HMRC of which £5,559 was in respect of PAYE/NIC with the remainder being in respect of Corporation Tax. £7,870 was due to the accountant and £479 was due to trade creditors. At the date of liquidation total liabilities to creditors are £71,776 of which £64,703 is due to HMRC. Of the remaining £7,073, the sum of £4,200 is scheduled as being due to the Director. 

    This information is correct as at 20 / 3 / 2019



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

  •