Case details for MELANIE JANE RICHARDSON

Name: MELANIE JANE RICHARDSON

Name: TWENTY FOUR SEVEN (365) LTD

Date of Birth: / /

Date Order Starts: 9 / 10 / 2018

Disqualification Length: 6 Years 0 Month(s)

CRO Number: 08673003

Last Known Address: Unit L, Prospect Court, Nottingham Road, , , RIPLEY, DE5 3AY

Conduct: 1. Between 30 September 2015 and 08 November 2017 when the company entered into Liquidation Melanie Jane Richardson (“Mrs Richardson”) failed to ensure that Twenty Four Seven (365) Limited (“365”) maintained and/or preserved adequate accounting records, or in the alternative, she failed to deliver up to the liquidators such records as were maintained, with the consequence that it has not been possible to determine:

  • The fate of fixed assets shown in prepared accounts totalling £76,506 as at 30 September 2015
  • Whether or not the sum of £52,767, shown in prepared accounts, owed to the company by “Other Debtors” as at 30 September 2015 was repaid before the company entered into Liquidation.
  • Whether or not the sum of £33,533, shown in prepared accounts, owed to the company by “Trade Debtors” as at 30 September 2015 was repaid before the company entered into Liquidation.
  • The purpose of debit card payments totalling £78,450 described as “Ripley” detailed in the company’s bank account between 10 March 2017 and 18 August 2017.
  • The purpose of payments totalling £59,965 which do not appear to be trade related, detailed in the company’s bank account between 02 November 2016 and 08 September 2017
  • The purposes of payments totalling £19,516 to individuals and the nature of their relationship to the company 02 November 2016 and 08 September 2017
  • The purpose of atm cash withdrawals totalling £10,260 between 02 November 2016 and 08 September 2017 Trading to the detriment of HM Revenue & Customs 2. From at least November 2016 Melanie Jane Richardson (“Mrs Richardson”) caused Twenty Four Seven Limited (365) to trade to the detriment of HM Revenue & Customs in respect of VAT incurring a liability at liquidation totalling £191,156 and surcharges of £19,675.
  • Between 07 December 2015 and 25 August 2016 the company submitted late VAT returns for the 7 VAT periods ending March 2014 to September 2015. These periods had previously been assessed by HMRC and all but one appears to have been paid by the company. The returns that were submitted late were £59,222 higher than the previously assessed amounts.
  • Between 12 February 2016 and 11 August 2017 the company made returns for the 5 VAT periods ending December 2015 until December 2016 incurring an additional tax liability of £91,437
  • HMRC made assessments for the missing periods prior to Liquidation which brought the total VAT tax liability to £197,569
  • Between 07 December 2015 and entering Liquidation on 08 November 2017 the company made 7 payments totalling £8,500 in respect of VAT. The last of these payments was made on April 2017. Comparative Treatment
  • The Liquidator’s analysis of the company’s bank statements shows that between 02 November 2016 and 08 September 2017 the company received payments totalling £445,101.
  • During this period HMRC received the sum of £7,500 in respect of VAT (and £21,060 in respect of other taxes). During the same period Mrs Richardson received remuneration of £206,250; and transactions debiting the account which do not appear to be trade related totalled £59,965. 

    This information is correct as at 20 / 9 / 2018



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

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