Case details for Kirstie Bowerman

Name: Kirstie Bowerman

Name: GREENFINGERS IN BRISTOL LIMITED

Date of Birth: 11 / 5 / 1969

Date Order Starts: 3 / 7 / 2019

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 09077430

Last Known Address: EASTWOOD BARN, QUEEN CHARLTON, KEYNSHAM, , BRISTOL, BS31 2SJ

Conduct: Kirstie Bowerman (“Mrs Bowerman”) caused or allowed Greenfingers in Bristol Ltd (“Greenfingers”) to trade to the detriment of HM Revenue & Customs (“HMRC”) in respect of Value Added Tax (“VAT”) from 07 June 2016, when the VAT liability for the quarter ended 30 April 2016 was due for payment, to 30 November 2017 when Greenfingers went into liquidation, by failing to make payments as and when due, whilst making payments to other creditors, resulting in a VAT liability to HMRC of £106,899 in that: VAT

  • Greenfingers submitted VAT returns for the 6 quarters April 2016 to July 2017 which recorded a total liability of £87,758, HMRC raised an assessment for the quarter ending 31 October 2017 of £13,191 and surcharges totalling £12,950.
  • Between 22 August 2016 and 14 March 2017 Greenfingers made 3 payments totalling £7,000, the last for £5,000, with the result that at liquidation Greenfingers had unpaid VAT liabilities of £106,899. Differential Treatment
  • Professionally prepared year end accounts to 30 June 2016 record trade creditors of £8,879, hire purchase liabilities of £19,188, a liability to an associated company of £44,806 and other creditors of £16,690. At the date of liquidation £44,806 was owed to an associated company and trade creditors were owed £5,561. By comparison HMRC ledgers record that at 07 June 2016 Greenfingers owed at least £14,592 in respect of unpaid VAT and at liquidation that had increased to £106,899.
  • The liabilities in respect of VAT were outstanding from 07 June 2016 whereas the only debt to trade creditors was incurred on 06 October 2017 and payments were maintained until 06 November 2017.
  • In the period from 07 June 2016 to 30 November 2017 net payments out of the bank account total £914,378 and of this £7,000 was paid towards VAT liabilities.
  • Greenfingers’ accounting records show that at 07 June 2016 the directors owed £6,620 to the company by way of an overdrawn directors loan account (“DLA”). The directors had also received the net benefit of a further sum of £34,880 by 07 June 2016, which was initially categorised as dividends but later re-categorised as DLA and so the total balance owed by the directors to Greenfingers at that time would have been £41,500. On 11 November 2017 the sum of £86,910 was re-categorised from dividends to DLA. By 30 November 2017 the balance on the overdrawn DLA (including the sums that had previously been stated to be dividends) had increased to £87,477, an increase of £45,977. 

    This information is correct as at 2 / 8 / 2019


    Name: Kevin Bowerman

    Name: GREENFINGERS IN BRISTOL LIMITED

    Date of Birth: 31 / 12 / 1970

    Date Order Starts: 7 / 8 / 2019

    Disqualification Length: 3 Years 6 Month(s)

    CRO Number: 09077430

    Last Known Address: Eastwood Barn, Queen Charlton, Keynsham,, , BRISTOL, BS31 2SJ

    Conduct: Kevin Bowerman (“Mr Bowerman”) caused or allowed Greenfingers in Bristol Ltd (“Greenfingers”) to trade to the detriment of HM Revenue & Customs (“HMRC”) in respect of Value Added Tax (“VAT”) from 07 June 2016, when the VAT liability for the quarter ended 30 April 2016 was due for payment, to 30 November 2017 when Greenfingers went into liquidation, by failing to make payments as and when due, whilst making payments to other creditors, resulting in a VAT liability to HMRC of £106,899 in that: VAT

  • Greenfingers submitted VAT returns for the 6 quarters April 2016 to July 2017 which recorded a total liability of £87,758, HMRC raised an assessment for the quarter ending 31 October 2017 of £13,191 and surcharges totalling £12,950.
  • Between 22 August 2016 and 14 March 2017 Greenfingers made 3 payments totalling £7,000, the last for £5,000, with the result that at liquidation Greenfingers had unpaid VAT liabilities of £106,899. Differential Treatment
  • Professionally prepared year end accounts to 30 June 2016 record trade creditors of £8,879, hire purchase liabilities of £19,188 a liability to an associated company of £44,806 and other creditors of £16,690. At the date of liquidation £44,806 was owed to an associated company and trade creditors were owed £5,561. By comparison HMRC ledgers record that at 07 June 2016 Greenfingers owed at least £14,592 in respect of unpaid VAT and at liquidation that had increased to £106,899.
  • The liabilities in respect of VAT were outstanding from 07 June 2016 whereas the only debt to trade creditors was incurred on 06 October 2017 and payments were maintained until 06 November 2017.
  • In the period from 07 June 2016 to 30 November 2017 net payments out of the bank account total £914,378 and of this £7,000 was paid towards VAT liabilities.
  • Greenfingers’ accounting records show that at 07 June 2016 the directors owed £6,620 to the company by way of an overdrawn directors loan account (“DLA”) The directors had also received the net benefit of a further sum of £34,880 by 07 June 2016 which was initially categorised as dividends but later re-categorised as DLA and so the total balance owed by the directors to Greenfingers at that time would have been £41,500. On 11 November 2017 the sum of £86,910 was re-categorised from dividends to DLA.By 30 November 2017 the balance on the overdrawn DLA (including the sums that had previously been stated to be dividends) had increased to £87,477, an increase of £45,977. 

    This information is correct as at 18 / 7 / 2019



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

  •