Case details for Beverley Joesephine BEIRNE-SMITH

Name: Beverley Joesephine BEIRNE-SMITH

Name: MUMEDIT LIMITED

Date of Birth: 13 / 12 / 1964

Date Order Starts: 26 / 3 / 2019

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 09146442

Last Known Address: 17 Riddings Road,, , , , ILKLEY,, LS29 9LU

Conduct: Mrs Beverley Beirne-Smith (“Mrs Beirne-Smith”) failed to ensure that Mumedit Limited (“Mumedit”) met its statutory obligations to file timely Value Added Tax (“VAT”) returns and make the required payments and caused Mumedit to trade at the risk of HM Revenue and Customs (“HMRC”) and to their ultimate detriment in relation to VAT from at least 24th March 2016 to the date of liquidation on 29th August 2017 and Corporation Tax from at least 29th April 2016 to the date of liquidation on 29th August 2017. She benefitted to the sum of at least £32,736 from the total company income of £119,962 between 24th March 2016 and 29th August 2017. Mumedit made total payments to HMRC of £3982.26 and on liquidation owed £36,536.94 in respect of VAT and £35,920.03 in respect of Corporation Tax. VAT

  • On 15th March 2016 Mumedit filed late VAT returns for periods ending July 2015, October 2015 and January 2016 raising a total liability of £11,216. Mumedit made its last payment in relation to VAT on 23rd March 2016 of £3,447.36 which covered the amount for the July 2015 VAT return.
  • Returns for periods ending April 2016, July 2016 and October 2016 were made late being submitted on 25th May 2017. No further returns were submitted by Mumedit and as a result HMRC issued assessments for Period Ends January 2017, April 2017, July 2017 and October 2017 totalling £16,793.
  • Between 24th March 2016 and 29th August 2017, Mumedit made no payments towards VAT liabilities. During that time Mumedit made payments to her co - director of £42,700, cash withdrawals of £28,386 and payments to her of £4,350. Corporation Tax
  • Mumedit’s Corporation Tax liabilities were shown as £10,068 in the Year End Accounts July 2015 (signed by her Co - director on 28/04/16) and £16,857 in the Year End Accounts July 2016 (signed by her Co - Director on 24/05/17).
  • Mumedit entered into Liquidation on 29th August 2017 with outstanding liabilities to HMRC of £35,920.03 (including £671 in Interest) in Corporation Tax having made only one payment of £613.16 on 6 July 2016 towards the 2014/15 liability.
  • From 29 April 2016 onwards Mumedit made payments to her Co - Director of £41,700, cash withdrawals of £25,298 and payments to her of £4,350 prior to liquidation. Director’s Awareness of Liabilities
  • On 28th April 2016 her Co - director signed off the Abbreviated Year End Accounts July 2015 which showed £19,797 falling due to creditors within one year. On 24th May 2017 her co – director off the Abbreviated Year End Accounts July 2016 which showed £50,224 falling due to creditors within one year, £49,990 of that amount being owed to HMRC.
  • Her Co –director was advised by the company accountant of growing Corporation Tax liabilities and Directors’ Loan Account penalties on 14 April 2016 and 10 May 2017.
  • Mumedit entered into a Time to Pay agreement with HMRC on 11 May 2016 and made a solitary payment of £3,369.10 on that date before defaulting on the remaining payments due from 1st June 2016 onwards.
  • The Liquidator has received repayments to date of £8,000 in respect of the director’s loan account. 

    This information is correct as at 5 / 3 / 2019


    Name: MARK ANDREW BEIRNE-SMITH

    Name: MUMEDIT LIMITED

    Date of Birth: 4 / 3 / 1970

    Date Order Starts: 26 / 3 / 2019

    Disqualification Length: 4 Years 0 Month(s)

    CRO Number: 09146442

    Last Known Address: 17 Riddings Road,, , , , ILKLEY,, LS29 9LU

    Conduct: Mr Mark Beirne-Smith (“Mr Beirne-Smith”) failed to ensure that Mumedit Limited (“Mumedit”) met its statutory obligations to file timely Value Added Tax (“VAT”) returns and make payments as and when due and caused Mumedit to trade at the risk of HM Revenue And Customs (“HMRC”) and to their ultimate detriment in relation to VAT from at least 24th March 2016 to the date of liquidation on 29th August 2017 and Corporation Tax from at least 29th April 2016 to the date of liquidation on 29th August 2017. He benefitted to the sum of at least £75,436 from the total company income of £119,962 between 24th March 2016 and 29th August 2017. Mumedit made total payments to HMRC of £3,982.26 and on liquidation owed £36,536.94 in respect of VAT and £35,920.03 in respect of Corporation Tax. VAT

  • On 15th March 2016 Mumedit filed late VAT returns for periods ending July 2015, October 2015 and January 2016 raising a total liability of £11,216. Mumedit made its last payment in relation to VAT on 23rd March 2016 of £3,447.36 which covered the amount for the July 2015 VAT return.
  • Returns for periods ending April 2016, July 2016 and October 2016 were made late being submitted on 25th May 2017. No further returns were submitted by Mumedit and as a result HMRC issued assessments for Period Ends January 2017, April 2017, July 2017 and October 2017 totalling £16,793.
  • Between 24th March 2016 and 29th August 2017, Mumedit made no payments towards VAT liabilities. During that time Mumedit made payments to him of £42,700, cash withdrawals of £28,386 and payments to him of £4,350. Corporation Tax
  • Mumedit’s Corporation Tax liabilities were shown as £10,068 in the Year End Accounts July 2015 (signed by him on 28/04/16) and £16,857 in the Year End Accounts July 2016 (signed by him on 24/05/17).
  • Mumedit entered into Liquidation on 29th August 2017 with outstanding liabilities to HMRC of £35,920.03 (including £671 in Interest) in Corporation Tax having made only one payment of £613.16 on 6 July 2016 towards the 2014/15 liability.
  • From 29 April 2016 onwards Mumedit made payments to him of £41,700, cash withdrawals of £25,298 and payments to him of £4,350 prior to liquidation. Director’s Awareness of Liabilities
  • On 28th April 2016 he signed off the Abbreviated Year End Accounts July 2015 which showed £19,797 falling due to creditors within one year. On 24th May 2017 he signed off the Abbreviated Year End Accounts July 2016 which showed £50,224 falling due to creditors within one year, £49,990 of that amount being owed to HMRC.
  • He was advised by the company accountant of growing Corporation Tax liabilities and Directors’ Loan Account penalties on 14 April 2016 and 10 May 2017.
  • Mumedit entered into a Time to Pay agreement with HMRC on 11 May 2016 and made a solitary payment of £3,369.10 on that date before defaulting on the remaining payments due from 1st June 2016 onwards.
  • The Liquidator has received repayments to date totalling £8,000 in respect of the director's loan account. 

    This information is correct as at 7 / 3 / 2019



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