Case details for Kenneth CARLING

Name: Kenneth CARLING

Name: CARLING FOODS AND PACKAGING LIMITED

Date of Birth: 28 / 1 / 1947

Date Order Starts: 5 / 7 / 2019

Disqualification Length: 8 Years 0 Month(s)

CRO Number: 09406958

Last Known Address: 2 Whitchurch Drive,, , , , MANCHESTER, M16 9BR

Conduct: Kenneth Carling (Mr Carling) failed to ensure Carling Foods and Packaging Ltd (“Carling”) maintained and preserved adequate accounting records, or alternatively, he has failed to deliver up to the Liquidator such records as were maintained. Due to the inadequate accounting records for the period 01 July 2017 to 14 December 2017, the date of liquidation, it is not possible to:

  • Establish the reason for the failure of Carling. In particular determine the cause of the financial decline post the last set of accounts dated 30 June 2017 which demonstrated a positive Profit and Loss Reserves balance of £391,332, compared to the deficiency as regards to creditors totalling £480,007 at the date of liquidation.
  • In the absence of sales invoices or cash records determine the source of the company’s income totalling £354,051 during the period 01 July 2017 to the date of liquidation.
  • In the absence of purchase invoices or other records determine the reason for expenditure totalling £359,067 during the period 01 July 2017 to the date of liquidation.
  • Determine that all cash receipts are accounted for and that the monies have been applied for the company’s benefit.
  • In the absence of sales and purchase invoices, determine the status of Stock totalling £286,755, as recorded in the accounts for the period ended 30 June 2017.
  • Establish the amounts owed to Carling at the date of liquidation and therefore pursue such debts to the benefit of the company’s creditors and determine the status of book debts totalling £135,373, as recorded in the accounts for the period ended 30 June 2017.
  • Determine the amount of remuneration received by him during the period 01 July 2017 to the date of liquidation.
  • Determine the true extent of any liabilities/amounts owing by/to him in respect of the Director’s Loan Account.
  • Establish the details of transactions totalling £19,119 which occurred on 20 November 2018, which purportedly purchased IT equipment on behalf and to meet liabilities to an unexplained supplier, in the knowledge that an approach had been made to instruct an insolvency practitioner.
  • Confirm the identity of Carling’s accountants, and in particular verify what instructions they received, what accounting records were utilised to prepare the accounts and whether or not they continue to hold accounting records.
  • Establish the accuracy of the Statement of Affairs lodged at the date of liquidation.
  • Verify the wages paid to staff and/or subcontractors.
  • Establish the amounts properly due to HMRC as at the date of liquidation. 

    This information is correct as at 18 / 6 / 2019



    If you believe this page contains any errors, please email civil.proceedings.team@insolvency.gov.uk with details of the error that you have found.

  •