Case details for ROBERT ANDREW GRAY


Name: Eclipse Digital Limited

Date of Birth: 12 / 1 / 1963

Date Order Starts: 5 / 7 / 2019

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 08857735

Last Known Address: Fern Cottage, Pedlars Lane, Therfield, Royston, , SG8 9QA

Conduct: Between 7 May 2014 and liquidation Robert Andrew Gray, you failed to ensure that Eclipse Digital Limited (formerly known as DIG DNA Ltd) complied with its statutory obligations to settle all its Her Majesty’s Revenue and Customs (HMRC) liabilities as and when due with regards to Value Added Tax (“VAT”) and caused Eclipse Digital Ltd to trade to the detriment of HMRC and to his benefit. In addition, amounts remain outstanding in respect of Corporation Tax and PAYE. At liquidation a total of £407,581.84 including interest and surcharges was owed to HMRC.

  • The VAT return for period ending March 2014 for £37,432.96 was submitted on 27 June 2014. This was due to be paid by 7 May 2014 some 23 months before liquidation. £9,629.87 remained outstanding at liquidation.
  • VAT returns for periods ending March 2014 to December 2015 were submitted to HMRC totalling £191,125.01. An assessment was raised for period ending March 2016.
  • Between 7 May 2014 and liquidation payments to HMRC for VAT of £27,803.09 were made.
  • At the date of liquidation the VAT liability was £191,125.01 including surcharges of £14,927.61.
  • Bank statement analysis for the period 7 May 2014 to liquidation show £1,478,935.25 was debited from the company’s bank account of which at least £86,818.93 was paid to you in the form of salary, loans and other benefits. During that same period £99,146.86 was paid to HMRC.
  • The creditors shown in the balance sheet at 31 January 2015 have been compared with those at liquidation. The liability to HMRC increased by £228,418.84 from £179,163.00 to £407,581.84. Trade creditors decreased by £55,155.00 from £64,691.00 to £9,536.00. 

    This information is correct as at 14 / 6 / 2019

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