Name: Rafal Falenski

Name: AUTO SCRATCH MASTER LTD

Date of Birth: 10 / 8 / 1983

Date Order Starts: 7 / 10 / 2025

Disqualification Length: 3.5 Years Years 0 Month(s)

CRO Number: 09307239

Last Known Address: 18 Edmonds Walk,, , , , TORQUAY,, TQ1 4FG

Conduct: That in the period 07 October 2021 to the date of liquidation on 17 November 2023 (“VAT period”), Mr Rafal Falenski (“Mr Falenski”) caused Auto Scratch Master Ltd (“ASM”) to trade to the detriment of HM Revenue & Customs (“HMRC”) in respect of Value Added Tax (“VAT”), resulting in a VAT liability increase during the VAT period of £56,805. Furthermore, during the period 22 October 2021 to 17 November 2023 (“PAYE period”), Mr Falenski caused ASM to trade to the detriment of HMRC in respect of Pay as you Earn, National Insurance Contributions and Student Loan Deductions (“PAYE”), resulting in a PAYE liability increase during the PAYE period of £85,893. VAT: • During the VAT period, ASM submitted VAT returns for the quarters ending 31 August 2021 to 31 August 2022 with a combined liability of £28,035. • The first of these returns fell due for payment by 07 October 2021. • During the VAT period, ASM failed to submit VAT returns for the quarters ending 30 November 2022 to 31 August 2023 and as a result HMRC raised assessments totalling £23,856 with subsequent surcharges totalling £4,914. • During the VAT period, ASM made no payments to HMRC in respect of VAT. PAYE: • During the PAYE period, ASM submitted 22 PAYE RTI returns with a combined liability of £93,017. • The first of these fell due for payment by 22 October 2021. • During the PAYE period, ASM’s PAYE liability was reduced by £7,124 as a result of employment allowance. • During the PAYE period, ASM made no payment to HMRC in respect of PAYE. Differential Treatment: • During the VAT period, ASM’s bank account received total credits of £439,498 (excluding returned transactions of £2,442) of which at least £416,587 was income. • During the VAT period, ASM’s bank account showed expenditure (excluding returned transactions of £2,442) of £445,018, of which payments to creditor and trade costs totalled £172,272, payments in respect of wages totalled £141,112, payments for the benefit of Mr Falenski totalled £92,682, payments to an associated individual totalled £31,039, other payments totalled £7,913 and no payments were made to HMRC. • ASM’s accounts for the year ended 30 November 2021 recorded creditors of £215,518, HMRC accounted for £113,704, banks accounted for £63,262, trade creditors accounted for £5,066, finance lease agreements accounted for £4,403 and other creditors accounted for £29,083. • ASM’s statement of affairs as at 06 November 2023, signed by Mr Falenski on 07 November 2023, recorded total creditors of £276,976, of which HMRC accounted for £214,979, banks accounted for £38,864 and trade creditors accounted for £23,133. • At the date of liquidation, the Liquidator determined that Mr Falenski’s director’s loan account totalled £283,971. 

This information is correct as at 16 / 9 / 2025

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