Case details for Rafal Frank ANDREARCZYK

Name: Rafal Frank ANDREARCZYK


Date of Birth: 23 / 1 / 1975

Date Order Starts: 2 / 8 / 2019

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 08619018

Last Known Address: 100 Twyford Avenue,, , , , LONDON,, W3 9QF

Conduct: Rafal Frank Andrearczyk (Mr Andrearczyk ) failed to ensure that Data Magic Limited (“Data”) met its financial commitments as regards to Value Added Tax (VAT) and Corporation Tax (CT) and caused Data to continue trading whilst withdrawing funds for the benefit of himself. As a result Data became unable to meet its financial commitments to HM Revenue and Customs (HMRC) as and when they became due at the latest from 7 December 2013 in respect of “VAT” and 1 May 2015 in respect CT. In that:-

  • Data submitted its VAT returns for VAT quarters 10/13 to 01/18 disclosing a total VAT liability of £53,393.04 against which Data made payments totalling £4,247.80;
  • HMRC issued default surcharges against Data in the total sum of £5,273.85;
  • The earliest unpaid VAT liability relates to the return for the quarter ended 31 October 2013, which fell due for payment on 07 December 2013;
  • The last payment by Data towards its VAT liability was made on 10 March 2017 in the sum of £3,733.80, which was allocated against the 01/17 VAT return;
  • Data submitted its CT returns for years ended 31 July 2014; 31 July 2015 and 31 July 2016 disclosing a total CT liability of £87,859.80, against which Data made payments totalling £12,500;
  • The earliest unpaid CT liability relates to the return for the year ended 31 July 2014, which fell due for payment on 1 May 2015;
  • HMRC are the only creditor to have submitted a claim in the liquidation, with a total claim of £133,194;
  • Unaudited accounts for the year to 31 July 2016 disclose an overdrawn director’s loan account of £91,003; Analysis of Data’s bank statements shows that from 1 December 2013 until 14 February 2018, the sum of £447,666 was paid into Data’s bank account, with payments out totalling £447,685, of which £347,126.80 was transferred to him and £20,436.80 was paid to HMRC in respect of VAT and CT. 

    This information is correct as at 23 / 7 / 2019

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