Name: Emilie Catherine CATHERINE MIDDLETON

Name: SWAY AND STARTING LIMITED

Date of Birth: 25 / 4 / 1980

Date Order Starts: 19 / 3 / 2025

Disqualification Length: 4 Years Years  Month(s)

CRO Number: 09234828

Last Known Address: Orchard View,, Hornells Corner,, Little Leighs,, , CHELMSFORD, CM3 1QW

Conduct: Between 7 May 2020 and 4 November 2022, Mrs E C Middleton failed to ensure that Sway and Starting Limited (“Sway”) met its financial obligations to HM Revenue and Customs (HMRC) in respect of Value Added Tax (VAT) and Corporation Tax (“CT”) and caused Sway to trade to the detriment of HMRC and to the benefit of the directors, in that: • On 07 May 2020, the payment for the VAT period ending 31 March 2020 became due. • Between the periods ending 31 March 2020 and 30 September 2022, Sway incurred VAT liabilities including penalties of £651,961, based on returns submitted to and assessments raised by HMRC. Sway made payments totalling £267,443 towards these liabilities, leaving an outstanding VAT liability for the periods of £384,518. • For the financial periods ending 30 September 2019 to 31 March 2021 Sway incurred CT liabilities totalling £869,351 including penalties and interest, based on returns submitted to HMRC due from 1 July 2020. Sway made no payments towards these liabilities leaving an outstanding CT liability of £869,351 at the date of Liquidation. • The accounts for the period ending 31 March 2020 and the year ending 31 March 2021 show that the Directors Loan Account (“DLA”) was overdrawn by £785,809 and £1,529,761 respectively. • The DLA ledger for the period from 1 April 2021 to 31 December 2021 shows a net increase to the overdrawn DLA of £1,009,392. Therefore at 31 December 2021 the DLA was overdrawn by £2,539,153. • Analysis of Sway’s Bank accounts show from 1 January 2022 to 10 November 2022, the date the accounts closed, the DLA increased by a net amount of at least £422,592. Therefore, at Liquidation the DLA was overdrawn by at least £2,961,745. • The above shows that the overdrawn DLA increased by £ 2,175,936 from 31 March 2020 to the date of liquidation. • As of 31 March 2020, trade and other creditors totalled £146,769. At the date of liquidation, 14 December 2022, they totalled £3,318. • Analysis of Sway’s bank accounts show that between 1 April 2020 and 10 November 2022, the date the accounts were closed, payments received into the accounts totalled £4,592,200. In the same period payments towards Sway’s HMRC liabilities totalled £326,322. • At liquidation, HMRC’s claim totalled £1,384,567. The only other creditor was Sway’s accountant for the sum of £3,318. 

This information is correct as at 27 / 2 / 2025

Name: SWAY AND STARTING LIMITED

Date of Birth: 22 / 9 / 1980

Date Order Starts: 24 / 3 / 2025

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 09234828

Last Known Address: Orchard View,, Hornells Corner,, Little Leighs,, , CHELMSFORD,, CM3 1QW

Conduct: Between 7 May 2020 and 4 November 2022, Anthony Peter Michael Andrew Middleton (“Mr Middleton”) failed to ensure that Sway and Starting Limited (“Sway”) met its financial obligations to HM Revenue and Customs (HMRC) in respect of Value Added Tax (VAT) and Corporation Tax (“CT”) and caused Sway to trade to the detriment of HMRC and to the benefit of the directors, in that: • On 07 May 2020, the payment for the VAT period ending 31 March 2020 became due. • Between the periods ending 31 March 2020 and 30 September 2022, Sway incurred VAT liabilities including penalties of £651,961, based on returns submitted to and assessments raised by HMRC. Sway made payments totalling £267,443 towards these liabilities, leaving an outstanding VAT liability for the periods of £384,518. • For the financial periods ending 30 September 2019 to 31 March 2021 Sway incurred CT liabilities totalling £869,351 including penalties and interest, based on returns submitted to HMRC due from 1 July 2020. Sway made no payments towards these liabilities leaving an outstanding CT liability of £869,351 at the date of Liquidation. • The accounts for the period ending 31 March 2020 and the year ending 31 March 2021 show that the Directors Loan Account (“DLA”) was overdrawn by £785,809 and £1,529,761 respectively. • The DLA ledger for the period from 1 April 2021 to 31 December 2021 shows a net increase to the overdrawn DLA of £1,009,392. Therefore at 31 December 2021 the DLA was overdrawn by £2,539,153. • Analysis of Sway’s Bank accounts show from 1 January 2022 to 10 November 2022, the date the accounts closed, the DLA increased by a net amount of at least £422,592. Therefore, at Liquidation the DLA was overdrawn by at least £2,961,745. • The above shows that the overdrawn DLA increased by £ 2,175,936 from 31 March 2020 to the date of liquidation. • As of 31 March 2020, trade and other creditors totalled £146,769. At the date of liquidation, 14 December 2022, they totalled £3,318. • Analysis of Sway’s bank accounts show that between 1 April 2020 and 10 November 2022, the date the accounts were closed, payments received into the accounts totalled £4,592,200. In the same period payments towards Sway’s HMRC liabilities totalled £326,322. • At liquidation, HMRC’s claim totalled £1,384,567. The only other creditor was Sway’s accountant for the sum of £3,318. 

This information is correct as at 7 / 3 / 2025

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