Case details for Julie Ann WOODING

Name: Julie Ann WOODING

Name: Avante Recruitment Limited

Date of Birth: 3 / 2 / 1959

Date Order Starts: 5 / 6 / 2019

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 09424074

Last Known Address: 2 Dunmarston Avenue,, , , , TIMPERLEY, WA15 7LG

Conduct: Julie Anne Wooding (Mrs Wooding) failed to ensure that Avante Recruitment Ltd (“Avante”) complied with its statutory obligations to submit timely returns and submit the requisite payments as and when due to HMRC and caused Avante to trade to the detriment of HM Revenue and Customs (“HMRC”), in respect of VAT from the 07 August 2016 to 11 September 2017, the date of Liquidation and in respect of PAYE/NIC from at least 19 April 2016 until 11 September 2017, during which period Avante incurred VAT liabilities of £54,818 including surcharges totalling £7,236 and at least £47,191, including interest of £271 in respect of PAYE/NIC. In that:-

  • At the VAT quarter ending 30 June 2016, Avante had accrued a VAT liability of £21,056, which was due and payable by 07 August 2016.
  • Between 20 January 2017 and 28 February 2017, Avante made 3 payments totalling £18,750, which were allocated against outstanding liabilities from the VAT periods prior to and including the VAT return ending 30 June 2016. Avante also submitted a repayment claim for £1,050. (08/16) An amount of £824 remained outstanding from the tax period ending 30 June 2016 at the date of Liquidation.
  • Between 01 July 2016 and 28 February 2017, Avante submitted eight returns with liabilities totalling £26,021, including surcharges. No payments were made by Avante against these liabilities.
  • Avante failed to submit monthly VAT returns, when due, for VAT periods ending 31 March 2017 to 31 July 2017 and as such HMRC raised assessments, totalling £26,144, including surcharges. Two further assessments were raised after the date of Liquidation by HMRC for the VAT periods ending 31 August 2017 and 30 September 2017 totalling £1,396.
  • At the date of Liquidation, liabilities from VAT returns and assessments raised for the VAT periods from 30 June 2016 and 11 September 2017 totalled £54,818, including surcharges of £7,236 at the date of Liquidation.
  • During the 2015/2016 tax year, Avante incurred a PAYE/NIC liability totalling £46,141 against which credits of £9,299 were applied and Avante made six payments totalling £34,718 towards its PAYE/NIC liabilities.
  • As at 11 September 2017, the date of Liquidation, Avante’s PAYE/NIC liability of at least £2,124 for the tax year 2015/2016 remained outstanding.
  • During the 2016/2017 tax year, Avante incurred PAYE/NIC liabilities totalling £41,819, against which credits of £3,000 were applied and Avante made two payments of £8,195 towards its PAYE/NIC liabilities.
  • As at 11 September 2017, the date of Liquidation, Avante’s PAYE/NIC liabilities of £30,624 for the tax year 2016/2017 remained outstanding.
  • During 2017/2018 tax year, Avante incurred PAYE/CIS liabilities totalling £18,092, against which credits of £3,000 were applied and Avante made one payment of £920 towards its PAYE/NIC liability.
  • As at 11 September 2017, the date of Liquidation, Avante’s PAYE/NIC liabilities of £14,172 for the tax year 2017/2018 remained outstanding.
  • HMRC raised PAYE/CIS penalties and interest totalling £271 for the 2015/2016 and 2016/2017 tax years.
  • Between 22 April 2016 and 11 September 2017, the date of liquidation, Avante made payments from its current bank account totalling £479,626, of which four payments totalling £24,750 were paid to HMRC in respect of its VAT liability and five payments totalling £26,945 were paid in respect of its PAYE/NIC liability.
  • Between 28 February 2017, the date of Avante’s last payment to HMRC for its VAT and PAYE/NIC liabilities, payments totalling £168,013 were made from Avante’s current bank account, of which, £44,749 was paid in respect of wages and £35,105 was paid to trade and expense creditors and net payments of £21,650 was paid to a co-director.
  • Other than HMRC, the Statement of Affairs has listed three trade creditors who are owed the total sum of £7,874. 

    This information is correct as at 16 / 5 / 2019


    Name: Simon Anthony Charles WOODING

    Name: Avante Recruitment Limited

    Date of Birth: 23 / 11 / 1966

    Date Order Starts: 5 / 6 / 2019

    Disqualification Length: 9 Years 0 Month(s)

    CRO Number: 09424074

    Last Known Address: 2 Dunmarston Avenue,, , , , TIMPERLEY, WA15 7LG

    Conduct: Simon Anthony Charles Wooding (“Mr Wooding”) contravened the restrictions imposed on him by a disqualification undertaking he signed on 10 May 2016, by acting as a director of Avante Recruitment Limited (“Avante”) from the 31 May 2016, the date his disqualification commenced to 11 September 2017, the date of Liquidation, when he remained subject to the disqualification undertaking. In particular :-

  • He was recorded at Companies House as a company director of Avante from 5 February 2015 until his resignation on 25 November 2016.
  • He signed a disqualification undertaking on 10 May 2016 for a period of three years and six months, in respect of his conduct as a director of a company which entered insolvent proceedings in February 2015, and he remains subject to this disqualification undertaking until 30 November 2019.
  • He resigned as a director of Avante on 25 November 2016 and therefore was not formally appointed as a director of Avante from 26 November 2016 to 11 September 2017, the date of Liquidation, though information supplied by third parties to The Insolvency Service, indicates that he acted as a director of Avante from the date of his disqualification to the date of Liquidation;
  • Further he did not seek leave of the Court to act during this, or any other period;
  • According to the available information, Avante was wound up with liabilities totalling £82,250.
  • He failed to ensure that Avante Recruitment Ltd (“Avante”) complied with its statutory obligations to submit timely returns and submit the requisite payments as and when due to HMRC and caused Avante to trade to the detriment of HM Revenue and Customs (“HMRC”), in respect of VAT from the 07 August 2016 to 11 September 2017, the date of Liquidation and in respect of PAYE/NIC from at least 19 April 2016 until 11 September 2017, during which period Avante incurred VAT liabilities of £54,818 including surcharges totalling £7,236 and at least £47,191, including interest of £271 in respect of PAYE/NIC. In that:-
  • At the VAT quarter ending 30 June 2016, Avante had accrued a VAT liability of £21,056, which was due and payable by 07 August 2016.
  • Between 20 January 2017 and 28 February 2017, Avante made 3 payments totalling £18,750, which were allocated against outstanding liabilities from the VAT periods prior to and including the VAT return ending 30 June 2016. Avante also submitted repayment claim for £1,050. (08/16) An amount of £824 remained outstanding from the tax period ending 30 June 2016 at the date of Liquidation.
  • Between 01 July 2016 and 28 February 2017, Avante submitted eight returns with liabilities totalling £26,021, including surcharges. No payments were made by Avante against these liabilities.
  • Avante failed to submit monthly VAT returns, when due, for VAT periods ending 31 March 2017 to 31 July 2017 and as such HMRC raised assessments, totalling £26,144, including surcharges. Two further assessments were raised after the date of Liquidation by HMRC for the VAT periods ending 31 August 2017 and 30 September 2017 totalling £1,396.
  • At the date of Liquidation, liabilities from VAT returns and assessments raised for the VAT periods from 30 June 2016 and 11 September 2017 totalled £54,818, including surcharges of £7,236 at the date of Liquidation.
  • During the 2015/2016 tax year, Avante incurred a PAYE/NIC liability totalling £46,141 against which credits of £9,299 were applied and Avante made six payments totalling £34,718 towards its PAYE/NIC liabilities.
  • As at 11 September 2017, the date of Liquidation, Avante’s PAYE/NIC liability of at least £2,124 for the tax year 2015/2016 remained outstanding.
  • During the 2016/2017 tax year, Avante incurred PAYE/NIC liabilities totalling £41,819, against which credits of £3,000 were applied and Avante made two payments of £8,195 towards its PAYE/NIC liabilities.
  • As at 11 September 2017, the date of Liquidation, Avante’s PAYE/NIC liabilities of £30,624 for the tax year 2016/2017 remained outstanding.
  • During 2017/2018 tax year, Avante incurred PAYE/CIS liabilities totalling £18,092, against which credits of £3,000 were applied and Avante made one payment of £920 towards its PAYE/NIC liability.
  • As at 11 September 2017, the date of Liquidation, Avante’s PAYE/NIC liabilities of £14,172 for the tax year 2017/2018 remained outstanding.
  • HMRC raised PAYE/CIS penalties and interest totalling £271 for the 2015/2016 and 2016/2017 tax years.
  • Between 22 April 2016 and 11 September 2017, the date of liquidation, Avante made payments from its current bank account totalling £479,626, of which four payments totalling £24,750 were paid to HMRC in respect of its VAT liability and five payments totalling £26,945 were paid in respect of its PAYE/NIC liability.
  • From 28 February 2017, the date of Avante’s last payment to HMRC for its VAT and PAYE/NIC liabilities, payments totalling £168,013 were made from Avante’s current bank account, of which,
  • £44,749 was paid in respect of wages and £35,105 was paid to trade and expense creditors and net payments of £21,650 was paid to him
  • Other than HMRC, the Statement of Affairs has listed three trade creditors who are owed the total sum of £7,874. 

    This information is correct as at 16 / 5 / 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.

  •