Case details for David Matthew JOHNSON

Name: David Matthew JOHNSON


Date of Birth: 11 / 9 / 1977

Date Order Starts: 18 / 12 / 2018

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 09221372

Last Known Address: 19 Harley Grove, , , , DARLINGTON, DL1 3HD

Conduct: At the latest from 7 July 2015 to cessation of trade at the start of March 2017, David Matthew Johnson (Mr Johnson) failed to ensure that Avalon Bar & Kitchen Limited (ABKL) complied with its statutory obligations and paid amounts due to HM Revenue & Customs (HMRC) in respect of VAT as and when due, or at all, and as a consequence of which HMRC is the majority creditor in the liquidation with a claim in relation to Value Added Tax (VAT) totalling 76,716 which had accrued from the part paid 05/15 quarter onwards. In that:

  • ABKL was VAT registered with effect from 01 December 2014 and commenced trading that month.
  • At the date of liquidation, 2 years and 3 months later, VAT totalling 69,541 together with surcharges totalling 7,175 was due covering the 8 consecutive VAT quarters from the part paid 05/15 quarter to the 02/17 quarter inclusive, together with an insolvency assessment raised in relation to the final (part) 05/17 quarter to liquidation.
  • In contrast, the only other trade creditor in the liquidation is the local council with a claim in the sum of 10,624 in respect of outstanding business rates.
  • Notwithstanding its failure to pay amounts due to HMRC in respect of VAT as and when due, during its first 12-month period of trading to 30 November 2015, (which professionally prepared accounts later showed to be loss-making), ABKL provided a loan to a connected company which was experiencing cash flow difficulties. According to him, this loan, which totalled 60,000, proved to be irrecoverable on the formal insolvency of the connected company in December 2016 and this in turn prompted the insolvency of ABKL. 

    This information is correct as at 30 / 11 / 2018

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