Case details for GILLIAN WYN HUGHES ROBERTS

Name: GILLIAN WYN HUGHES ROBERTS

Name: GDREC LIMITED

Date of Birth: 12 / 5 / 1976

Date Order Starts: 9 / 8 / 2019

Disqualification Length: 2 Years 6 Month(s)

CRO Number: 08612728

Last Known Address: 6 Lon Hedydd,, , , , LLANFAIRPWLLGWYNGYLL, LL61 5JY

Conduct: Gillian Wyn Hughes Roberts (‘Mrs Roberts’) abrogated her responsibilities as a director of GDREC Limited (“GDREC”) in that she failed to ensure GDREC complied with its statutory obligations to submit returns and monies due to HM Revenue and Customs (“HMRC”). As a result, GDREC traded 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 from at least 07 March 2014 when the VAT period ending 01/14 became due until the date of the Winding up Order on 24 January 2018. HMRC had VAT, PAYE/NIC and Corporation Tax liabilities at liquidation totalling £341,958.62 (inclusive of penalties, interest and charges). In that: VAT

  • VAT returns were submitted for the periods ending 07/14 to 07/15 resulting in a liability of £33,333.07.
  • Automated and HMRC Officer’s Assessments were raised for the periods ending 01/14 to 04/14 and then for the periods ending 10/15 to 01/18 resulting in a liability of £260,963.17.
  • During the same period, total payments of £11,808.24 were made by GDREC.
  • A total VAT liability including surcharges, penalties and interest was incurred from the period ending 01/14 onwards of £319,193.06. Other HMRC liabilities
  • Total PAYE/NIC remains outstanding of £18,607.74 for the period 06/04/16 to 23/01/18 including penalties. No payments were made to HMRC on behalf of the company.
  • Corporation Tax of £4,157.82, including a penalty and accrued interest, for the period ending 31/7/15 remains outstanding. Different treatment of HMRC
  • HMRC are the majority creditor in the liquidation and have submitted a proof of debt of £341,958.62 out of total liabilities owed by GDREC of £348,548.82.
  • Bank statements for the period 07 March 2014 to 9 January 2018 show total receipts of £953,077 and payments of £925,401. Of said payments, just £11,808.24 was paid to HMRC. 

    This information is correct as at 19 / 7 / 2019


    Name: GAVIN ROBERTS

    Name: GDREC LIMITED

    Date of Birth: 7 / 5 / 1974

    Date Order Starts: 9 / 8 / 2019

    Disqualification Length: 3 Years 6 Month(s)

    CRO Number: 08612728

    Last Known Address: 6 Lon Hedydd,, , , , LLANFAIRPWLLGWYNGYLL, LL61 5JY

    Conduct: Gavin Roberts (“Mr Roberts”) caused GDREC Limited (“GDREC”) to trade to the detriment of HM Revenue and Customs (“HMRC”) in respect of Value Added Tax (“VAT”), Pay As You Earn and National Insurance Contributions (“PAYE/NIC”) and Corporation Tax from at least 07 March 2014 when the period ending 01/14 became due until the date of the Winding up Order on 24 January 2018, resulting in VAT, PAYE/NIC and Corporation Tax liabilities at liquidation totalling £341,958.62 (inclusive of penalties, interest and charges). In that: VAT

  • VAT returns were submitted for the periods ending 07/14 to 07/15 resulting in a liability of £33,333.07.
  • Auto and HMRC Officer’s Assessments were raised for the periods ending 01/14 to 04/14 and then for the periods ending 10/15 to 01/18 resulting in a liability of £260,963.17.
  • During the same period, total payments of £11,808.24 were made by GDREC.
  • A total VAT liability including surcharges, penalties and interest was incurred from the period ending 01/14 onwards of £319,193.06. Other HMRC liabilities
  • Total PAYE/NIC remains outstanding of £18,607.74 for the period 06/04/16 to 23/01/18 including penalties. No payments were made to HMRC on behalf of the company.
  • Corporation Tax of £4,157.82, including a penalty and accrued interest, for the period ending 31/7/15 remains outstanding. Different treatment of HMRC
  • HMRC are the majority creditor in the liquidation and have submitted a proof of debt of £341,958.62 out of total liabilities owed by GDREC of £348,548.82.
  • Bank statements for the period 07 March 2014 to 9 January 2018 show total receipts of £953,077 and payments of £925,401. Of said payments, just £11,808.24 was paid to HMRC. 

    This information is correct as at 19 / 7 / 2019



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