Case details for ABBY MCCULOCH

Name: ABBY MCCULOCH

Name: Mollys Den (Hampshire) Ltd

Date of Birth: 23 / 8 / 1976

Date Order Starts: 8 / 4 / 2019

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 09082033

Last Known Address: 5 Victoria Road, , , , DORCHESTER, DT1 1SB

Conduct: Ms Abby McCulloch (“Ms McCulloch”) caused Mollys Den (Hampshire) Ltd (“Mollys Den (Hampshire)”) to trade to the detriment of HM Revenue and Customs (“HMRC”) in respect of PAYE/NIC from 22 April 2014 to 22 April 2017, VAT from 7 September 2015 to 30 October 2017 and Corporation Tax from 31 March 2016 to 30 October 2017, as follows: PAYE/NIC

  • Mollys Den (Hampshire) paid employees without operating PAYE for the tax years 2014/15, 2015/16 and 2016/17.
  • HMRC requested payroll information from the company but no reply was received.
  • HMRC therefore issued assessments for the three tax years totalling £80,063.
  • Penalties totalling £2,795 were imposed for failing to file Real Time Information (“RTI”) returns and interest totalling £1,204 was charged.
  • At the date of liquidation, £84,062 was owing to HMRC in respect of PAYE assessments, penalties and interest. VAT
  • The first VAT return was for the period ending 07/15 and this was submitted late and without full payment.
  • The VAT return for the quarter ending 10/15 was submitted late with payment in full.
  • Mollys Den (Hampshire) submitted the VAT return for the quarter ending 01/16 late and without payment.
  • The company was then recorded as missing and this inhibited VAT returns from being issued. After the missing trader marker was removed, a VAT return covering nine months was required. This was submitted early but without payment.
  • The VAT returns for the quarters ending 01/17 and 04/17 were submitted on time but without payment. A surcharge was also imposed for the quarter ending 04/17.
  • VAT assessments were raised for the quarters ending 07/17 and 10/17 due to the VAT returns not being submitted.
  • Mollys Den (Hampshire) made a monthly payment of £500 from October 2016 to May 2017.
  • At the date of liquidation, £12,886 was owing to HMRC in respect of the VAT returns, assessments and surcharge. Corporation Tax
  • Mollys Den (Hampshire) made the required return in respect of Corporation Tax for the period ending 30 June 2015. A part payment was made but the balance was outstanding at the date of liquidation.
  • Mollys Den (Hampshire) made the required return in respect of Corporation Tax for the period ending 30 June 2016 but failed to make any payment. A penalty of £200 was also incurred.
  • At the date of liquidation, £38,520 was owing to HMRC in respect of Corporation Tax and a penalty. Comparative treatment of HMRC and other creditors
  • At cessation of trade HMRC was Mollys Den (Hampshire)’s largest creditor with debts totalling £135,468 from total liabilities of £139,529. At this date other creditors stood at £4,061.
  • Unaudited financial statements for the period ending 30 June 2016 and claims made in the liquidation show the amounts due to HMRC have increased from £67,312 to £135,468.
  • Trade and other creditors have decreased during the same period from £54,315 to £4,061. 

    This information is correct as at 18 / 3 / 2019


    Name: DEE PAUL SOUTER

    Name: MOLLYS DEN HAMPSHIRE LIMITED

    Date of Birth: 5 / 8 / 1975

    Date Order Starts: 23 / 1 / 2019

    Disqualification Length: 4 Years 0 Month(s)

    CRO Number: 09082033

    Last Known Address: 5 VICTORIA ROAD, DORCHESTER, , , DORSET, DT1 1SB

    Conduct: Mr Dee Paul Souter (“Mr Souter”), previously known as Dean Souter, caused Mollys Den (Hampshire) Ltd (“Mollys Den (Hampshire)”) to trade to the detriment of HM Revenue and Customs (“HMRC”) in respect of PAYE/NIC from 22 April 2014 to 22 April 2017, VAT from 7 September 2015 to 30 October 2017 and Corporation Tax from 31 March 2016 to 30 October 2017, as follows: PAYE/NIC

  • Mollys Den (Hampshire) paid employees without operating PAYE for the tax years 2014/15, 2015/16 and 2016/17.
  • HMRC requested payroll information from the company but no reply was received.
  • HMRC therefore issued assessments for the three tax years totalling £80,063.
  • Penalties totalling £2,795 were imposed for failing to file Real Time Information (“RTI”) returns and interest totalling £1,204 was charged.
  • At the date of liquidation, £84,062 was owing to HMRC in respect of PAYE assessments, penalties and interest. VAT
  • The first VAT return was for the period ending 07/15 and this was submitted late and without full payment.
  • The VAT return for the quarter ending 10/15 was submitted late with payment in full.
  • Mollys Den (Hampshire) submitted the VAT return for the quarter ending 01/16 late and without payment.
  • The company was then recorded as missing and this inhibited VAT returns from being issued. After the missing trader marker was removed, a VAT return covering nine months was required. This was submitted early but without payment.
  • The VAT returns for the quarters ending 01/17 and 04/17 were submitted on time but without payment. A surcharge was also imposed for the quarter ending 04/17.
  • VAT assessments were raised for the quarter ending 07/17 due to the VAT return not being submitted and quarter ended 10/17, which was not due for submission until after liquidation.
  • Mollys Den (Hampshire) made a monthly payment of £500 from October 2016 to May 2017.
  • At the date of liquidation, £12,886 was owing to HMRC in respect of the VAT returns, assessments and surcharge. Corporation Tax
  • Mollys Den (Hampshire) made the required return in respect of Corporation Tax for the period ending 30 June 2015. A part payment was made but the balance was outstanding at the date of liquidation.
  • Mollys Den (Hampshire) made the required return in respect of Corporation Tax for the period ending 30 June 2016 but failed to make any payment. A penalty of £200 was also incurred.
  • At the date of liquidation, £38,520 was owing to HMRC in respect of Corporation Tax and a penalty. Comparative treatment of HMRC and other creditors
  • At cessation of trade HMRC was Mollys Den (Hampshire)’s largest creditor with debts totalling £135,468 from total liabilities of £139,529. At this date other creditors stood at £4,061.
  • Unaudited financial statements for the period ending 30 June 2016 and claims made in the liquidation show the amounts due to HMRC have increased from £67,312 to £135,468.
  • Trade and other creditors have decreased during the same period from £54,315 to £4,061. 

    This information is correct as at 2 / 1 / 2019



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