Case details for HARRIET NORTH

Name: HARRIET NORTH

Name: Electrical Control Systems Limited

Date of Birth: 29 / 5 / 1990

Date Order Starts: 13 / 8 / 2019

Disqualification Length: 6 Years 0 Month(s)

CRO Number: 08791950

Last Known Address: 68 Brutus Court, North Hykeham, , , Lincoln, LN6 9YP

Conduct: Allowing Third Party to act as a director whilst disqualified Harriet North allowed a third party to act as a director of Electrical Control Systems Limited (“ECSL”) in contravention of the terms of his disqualification undertaking from 23 November 2015, the date from which his disqualification commenced until 21 February 2017, the date of her resignation as a director of ECSL. Failure to maintain/preserve/deliver up accounting records He failed to ensure that Electrical Control Systems Limited (“ECSL”) maintained/ preserved/deliver up such records with the result that: 1. it is not possible to verify the amount of debtors at the date of liquidation which, according to ECSL’s sales control account disclosed trade debtors in the sum of £35,594 at 30 September 2016 ; 2. it is not possible to verify the amount of ECSL’s sales for the period from 01 January 2017 to 24 March 2017. Trading to the detriment of HMRC He allowed ECSL to trade to the detriment of Her Majesty’s Revenue and Customs (“HMRC”) in respect of Value Added Tax and in respect of Pay As You Earn Income Tax and National Insurance Contributions (“PAYE/NIC”) from 30 November 2015 onwards. At the date of liquidation ECSL owed £87,742 in respect of VAT and £37,160 in respect of PAYE/NIC. VAT 1. He acted a director of ECSL from 23 November 2015. ECSL’s accounts for the year ended 30 November 2015 disclose liabilities amounting to £58,906 in respect of VAT. 2. Thereafter, during the period to cessation of trading ECSL made payments in respect of its VAT liabilities amounting to only £13,641 leaving £83,672 (including surcharges of £14,241) unpaid at the date of her resignation on 21 February 2017. PAYE/NIC 3. He acted a director of ECSL from 23 November 2015. ECSL’s accounts for the year ended 30 November 2015 disclose liabilities amounting to £7,052 in respect of PAYE/NIC. Thereafter, ECSL continued to incur PAYE/NIC liabilities and made no payments against the liabilities, with the result that by the date of her resignation on 21 February 2017 ECSL owed £32,382 in respect of PAYE/NIC. Different treatment of HMRC 4. ECSL’s accounts for the year ended 30 November 2015 disclose £58,906 owing to HMRC in respect of VAT, £7,052 owing to HMRC in respect of PAYE/NIC and £16,309 owing to trade creditors. By the date ECSL entered liquidation its VAT liability had increased to £87,742 and its PAYE/NIC liability had increased to £37,160 during which time the amount owed to trade creditors had reduced to £100. 5. From 30 November 2015 onwards payments amounting to £588,885 were made from ECSL’s business bank account of which only £13,641 was paid to HMRC in respect of VAT and nothing was paid to HMRC in respect of PAYE/NIC.

  • At the date ECSL entered liquidation HMRC were owed £87,742 in respect of VAT and £37,160 in respect of PAYE/NIC while only £100 was owed to trade creditors. 

    This information is correct as at 7 / 8 / 2019


    Name: Peter  Addinall

    Name: Electrical Control Systems Limited

    Date of Birth: 1 / 9 / 1954

    Date Order Starts: 13 / 8 / 2019

    Disqualification Length: 11 Years 0 Month(s)

    CRO Number: 08791950

    Last Known Address: 26 Queensway, , , , Lincoln, LN2 4AH

    Conduct: Acting while disqualified Peter Addinall acted as a director of Electrical Control Systems Limited (“ECSL”) in contravention of the terms of his disqualification undertaking from 23 November 2015, the date from which his disqualification commenced until cessation of trading on 24 March 2017 Failure to maintain/preserve/deliver up accounting records Peter Addinall failed to maintain/preserve/deliver up ECSL’s accounting records with the result that: 1. it is not possible to verify the amount of debtors at the date of liquidation which, according to ECSL’s sales control account disclosed trade debtors in the sum of £35,594 at 30 September 2016 ; 2. it is not possible to verify the amount of ECSL’s sales for the period from 01 January 2017 to 24 March 2017. Trading to the detriment of HMRC He caused ECSL to trade to the detriment of Her Majesty’s Revenue and Customs (“HMRC”) in respect of Value Added Tax from 30 November 2014 at the latest, onwards; and in respect of Pay As You Earn Income Tax and National Insurance Contributions (“PAYE/NIC”) from 30 November 2015, onwards. At the date of liquidation ECSL owed £87,742 in respect of VAT and £37,160 in respect of PAYE/NIC. VAT 1. ECSL was in arrears with its VAT liabilities from 07 May 2014, the date that its liabilities for March 2014 were due for payment. 2. ECSL’s accounts for the years ended 30 November 2014 and 30 November 2015 disclose VAT liabilities amounting to £34,640 and £58,906 respectively. From 30 November 2014 onwards ECSL made payments in respect of VAT amounting to only £40,461, and from 30 November 2015 onwards ECSL made payments in respect of VAT amounting to only £13,641, leaving £87,742 (including surcharges of £14,772) unpaid at the date of liquidation. PAYE/NIC 3. ECSL’s accounts for the year ended 30 November 2015 disclose liabilities amounting to £7,052 in respect of PAYE/NIC. Thereafter, ECSL continued to incur PAYE/NIC liabilities and made no payments against the liabilities, with the result that by 24 March 2018 ECSL owed £37,160 in respect of PAYE/NIC. Different treatment of HMRC 4. ECSL’s accounts for the year ended 30 November 2014 disclose £34,640 owing to HMRC in respect of VAT and £17,565 owing to trade creditors. By the date ECSL entered liquidation its VAT liability had increased to £87,742 during which time the amount owed to trade creditors had reduced to £100. 5. ECSL’s accounts for the year ended 30 November 2015 disclose £7,052 owing to HMRC in respect of PAYE/NIC,£58,906 owing to HMRC in respect of VAT, and £16,309 owing to trade creditors. By the date ECSL entered liquidation its PAYE/NIC liability had increased to £37,160 and its VAT liability had increased to £87,742 during which time the amount owed to trade creditors had reduced to £100. 6. From 30 November 2015 onwards payments amounting to £588,885 were made from ECSL’s business bank account of which only £13,641 was paid to HMRC in respect of VAT and nothing was paid to HMRC in respect of PAYE/NIC. 7. At the date ECSL entered liquidation HMRC were owed £87,742 in respect of VAT and £37,160 in respect of PAYE/NIC while only £100 was owed to trade creditors. Failure to provide security to HMRC 8. On 04 June 2015 HMRC issued Notices to Provide Security to ECSL in respect of VAT for £29,932 and PAYE/NIC for £50,418. 9. Further Notices were issued to ECSL on 23 June 2015. The Notice relating to VAT stated that if ECSL continued to make taxable supplies without paying the security of £29,932 he would be liable to prosecution and a fine of up to £5,000. The Notice relating to PAYE/NIC stated that if the security of £50,418 was not paid he would be liable to prosecution and a fine of up to £5,000. 10. Further correspondence was issued to ECSL on 21 July 2015 stating that the security deposits had not been paid.

  • ECSL continued to trade and incur VAT and PAYE/NIC liabilities until March 2017 without paying the security deposits. 

    This information is correct as at 7 / 8 / 2019



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