Name: NICHOLAS JOHN OUTTRIDGE

Name: PANOROOF LIMITED

Date of Birth: 25 / 8 / 1962

Date Order Starts: 2 / 11 / 2026

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 09148038

Last Known Address: 29 CHALGROVE CRESCENT,, , CLAYHALL,, , ILFORD,, IG5 0LX

Conduct: From at least 7 June 2020, Mr Nicholas John Outtridge (“Mr Outtridge”) caused Panoroof Limited (“Panoroof”) to breach its statutory obligations to HM Revenue and Customs (“HMRC”) by failing to submit VAT returns and make payments as and when due. From at least 1 May 2017, he also caused Panoroof to breach its statutory obligations in respect of Corporation Tax (“CT”) by failing to submit returns and make payments as and when due. Further, from at least 2 January 2021, Mr Outtridge caused Panoroof to trade to the detriment of HMRC in respect of VAT. In particular: VAT - Panoroof was registered for VAT with effect from 04 April 2019. - The company failed to submit any VAT returns and HMRC raised assessments for the periods ended July 2019 to March 2025. Unpaid assessments for the periods ended April 2019 to March 2025 totalled £351,694.41. - HMRC received payments over £18,000 over the same period. - HMRC have submitted a claim of £416,326.36 in respect of VAT. CT - For the accounting period ended 31 July 2016 the company did not submit a CT return and received a penalty of £200, which became due for payment on 1 May 2017. - For the periods ended from 31 July 2017 to 31 January 2020 self-assessment CT returns disclose Corporation tax accruing of £20,488.68. - For the subsequent periods ended 31 January 2021 to 31 January 2024, the company incurred penalties of £1300 as no returns were filed. - No payments were made by the company in respect of CT. - HMRC have submitted a claim of £28,432.58 in respect of CT including penalties and interest. COMPARATIVE TREATMENT - The bank statements show that between 02 January 2021 to Liquidation the company had sales receipts totalling £2,749,338.64 and made payments of £2,773,061.14. - HMRC received £18,000 in payments. - At Liquidation on 19 March 2025 Panoroof had total liabilities of £487,783.94 of which £444,758.94 was owed to HMRC including £416,326.36 in respect of VAT and £28,432.58 in respect of CT. 

This information is correct as at 13 / 10 / 2026

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