Case details for KATE WELBOURN



Date of Birth: 7 / 3 / 1993

Date Order Starts: 25 / 1 / 2019

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 08894184

Last Known Address: 9 WINCHESTER ROAD, , , , BEDFORD, MK42 0SA

Conduct: Ms Kate Welbourn ("Ms Welbourn") failed to ensure that Sandy Bar and Catering ("Sandy Bar") complied with its statutory duties to make payments to HM Revenue and Customs ("HMRC") when due and caused Sandy Bar to trade to the detriment of HMRC in respect of VAT from 7 August 2015 until liquidation on 25 August 2017. As a result, VAT in the sum of £57,784 (including surcharges) was due to HMRC as at liquidation. In that: VAT

  • Sandy Bar filed quarterly VAT returns in respect of periods 06/15 to 12/16, all of which were due for payment before liquidation. Nil returns were filed in respect of periods 03/17 and 06/17.
  • HMRC raised an assessment in the sum of £15,317 on 25 July 2016 following a voluntary disclosure of errors in VAT returns by Sandy Bar in respect of periods 06/15, 09/15 and 12/15.
  • Only two payments totalling £14,001 were made by Sandy Bar towards its VAT liabilities during its entire trading period; £6,000 paid on 12 February 2015 and £8,001 on 22 July 2015. These payments were allocated to VAT periods 12/14 and 03/15. No payments were allocated to VAT periods 06/15 to 12/16.
  • As at the date of liquidation, the outstanding balance claimed by HMRC in respect of Sandy Bar's VAT account totalled £57,784. Comparative treatment
  • HMRC is the majority creditor in the liquidation owed the sum of £59,621. The Company's accounts for the period ended 28 February 2016 record an annual turnover figure of £356,664. These accounts also record that Sandy Bar's tax and social security liabilities increased from £nil as at 28 February 2015 to £13,428 as at 28 February 2016. Sandy Bar made payments to HMRC in respect of VAT in the sum of £14,001 during this accounting period, although no payments were made after 22 July 2015.
  • From 1 March 2016 until liquidation on 25 August 2017, Sandy Bar's bank statements show that it received receipts totalling £82,011 and expended £74,653. No payments were made to HMRC in respect of the Company's VAT liabilities to HMRC during this same period causing the outstanding VAT liability to increase to £57,784 on liquidation. 

    This information is correct as at 28 / 1 / 2019

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