Name: Simon Richard Samuel CHAPMAN

Name: Hudson & Mercer Limited

Date of Birth: 20 / 11 / 1971

Date Order Starts: 25 / 6 / 2026

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 08817394

Last Known Address: :298 Westbourne Grove,, , , , LONDON,, W11 2PS

Conduct: Simon Richard Samuel Chapman failed to ensure that Hudson & Mercer Limited (“H&M Ltd”) made payment to HM Revenue and Customs (“HMRC”) in respect of VAT from 07 November 2020 to 25 July 2024 the date of liquidation and from 23 May 2021 to 25 July 2024 in respect of PAYE/NI as and when it fell due meaning that H&M Ltd traded to the detriment of HMRC as a result, at liquidation H&M Ltd had an outstanding HMRC liability in respect of VAT and PAYE/NI of at least £249,211.56. VAT • On 07 February 2014 H&M Ltd registered for VAT to submit quarterly returns. • As of the 06 November 2020 H&M Ltd had submitted returns and made payment in full so as to owe no liability to HMRC in respect of VAT. • For the periods 09/20 to 12/23 inclusive, fourteen returns were submitted, albeit not always on time, totalling £141,572.01. Additional charges and interest were applied totalling £8,343.41, due to non-payment in full. Two payments totalling £16,638.80 were made against this liability, so as at date of liquidation £133,276.62 remained outstanding. • For the period 03/24, the final period of trade, an assessment was raised, totalling £10,491.00. Additional charges of £1,201.78 were applied due to non-submission of the return and non-payment, the full amount remained outstanding at liquidation. • At the date of liquidation H&M Ltd’s liability with HMRC in respect of VAT was £144,969.40 PAYE/NIC • Returns were submitted in respect of PAYE/NI for the year 2021/2022 totalling £51,030.45, interest and charges were applied of £3,235.42 due to non-payment in full and payments, with £11,414.96 of payments made against the liability, so as at the date of liquidation £42,850.91 remained outstanding. • Returns were submitted in respect of PAYE/NI for the year 2022/2023 totalling £30,242.71, interest and charges were applied of £1,476.09 due to non-payment. No payments were made against the liability, so as at the date of liquidation the full amount remained outstanding. • Returns were submitted for the year 2023/2024 totalling £28,522.03, interest and charges were applied of £50.82 due to non payment. No payments were made against the liability, so that £28,572.85 remained outstanding at liquidation. • For the final period of trade in 2024/25, submitted returns for PAYE/NI shows a liability of £1,099.60, no payments were made, so as at the date of liquidation the full amount remained outstanding. • At the date of liquidation H&M Ltd had a liability in respect of PAYE/NI of at least £104,242.16. Comparative treatment A review of the H&M Ltd’s bank statements, between 07 November 2020 and 25 July 2024, the date of liquidation, payments out of the bank account have been categorised: • £2,496,111.17 was paid to trade and expense creditors. • £221,250,00 was paid to the director. • £52,197.58 was paid for company expenses. • £43,389.93 was paid for personal expenses. At liquidation, H&M Ltd had total liabilities of at least £384,266.52 of which HMRC is owed £271,923.08 in respect of VAT and PAYE/NI, £563.86 is owed in respect of other taxes and £113,343.44 to other creditors. 

This information is correct as at 8 / 6 / 2026

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