Case details for Laura Jayne ELLIS

Name: Laura Jayne ELLIS

Name: ELLIS CONSULTANCY LIMITED

Date of Birth: 9 / 5 / 1981

Date Order Starts: 29 / 3 / 2019

Disqualification Length: 2 Years 0 Month(s)

CRO Number: 09537804

Last Known Address: 1 Rosse Field,, , , , BARROW-IN-FURNESS,, LA13 9RF

Conduct: Laura Jayne Ellis (“Ms Ellis”) abrogated her duties as a director of Ellis Consultancy Limited (“Ellis”), which failed to comply with its obligations to Her Majesty’s Revenue and Customs (“HMRC”), in respect of Value Added Tax (“VAT”) and Corporation Tax (“CT”) from 1 February 2016 at the latest until the cessation of trade in May 2018. As a result, at the time Ellis ceased to trade, its liabilities to HMRC were at least £55,936.87 (excluding interest). In that:

  • She was a director of Ellis, together with Mr Stuart Ellis. Her co director has stated he was responsible for the management of Ellis.
  • Ellis’ outstanding liabilities in respect of VAT began to accrue on 1 February 2016 at the latest, when payment in respect of VAT period ended December 2015 fell due. Ellis’ liabilities for VAT periods December 2015 to September 2018 were £57,322.57 (including surcharges and penalties of £5,403.87), of which £50,284.47 remained outstanding at the date of liquidation. Of this sum, £43,001.67 (including surcharges and penalties of £4,637.07), fell due for payment prior to Ellis ceasing to trade.
  • Ellis’ liabilities in respect of Corporation Tax at the date of liquidation related to the period ended 31 March 2017. The liability was £12,935.20, and should have been paid on or before 1 January 2018. No payments were made towards this liability. Comparative Treatment
  • HMRC submitted a claim in Ellis’ liquidation in the sum of £63,437.02. The only other claim known to have been submitted in Ellis liquidation was from a former customer, in respect of an overpayment of £540. Ellis’ bank account was overdrawn in the sum of £505.68 at the date of liquidation.
  • The last accounts prepared in relation to Ellis related to the period ended 31 March 2017. At this time, Ellis has liabilities of £17,399, of which £17,398 was owed to HMRC. As at 31 March 2016, Ellis had liabilities of £14,234, all of which was owed to HMRC.
  • Between 13 April 2015 and the date of liquidation, receipts of £358,514.98 were paid into Ellis’ bank account, and payments of £359,020.66 were paid out of Ellis’ bank account. Of the payments out, net payments of at least £288,807 were made to her co director and £47,120 to her. Only £14,416.10 was paid to HMRC. 

    This information is correct as at 8 / 3 / 2019


    Name: STUART ELLIS

    Name: ELLIS CONSULTANCY LIMITED

    Date of Birth: 12 / 3 / 1972

    Date Order Starts: 29 / 3 / 2019

    Disqualification Length: 4 Years 0 Month(s)

    CRO Number: 09537804

    Last Known Address: 1 ROSSE FIELD, , , , BARROW-IN-FURNESS, LA13 9RF

    Conduct: Stuart Ellis (“Mr Ellis”) failed to ensure that Ellis Consultancy Limited (“Ellis”) complied with its obligations to Her Majesty’s Revenue and Customs (“HMRC”), and caused Ellis to trade for the benefit of himself and to the detriment of HMRC in respect of Value Added Tax (“VAT”) and Corporation Tax (“CT”) from 1 February 2016 at the latest until the cessation of trade in May 2018. As a result, at the time Ellis ceased to trade, its liabilities to HMRC were at least £55,936.87 (excluding interest). In that:

  • Ellis’ outstanding liabilities in respect of VAT began to accrue on 1 February 2016 at the latest, when payment in respect of VAT period ended December 2015 fell due. Ellis’ liabilities for VAT periods December 2015 to September 2018 were £57,322.57 (including surcharges and penalties of £5,403.87), of which £50,284.47 remained outstanding at the date of liquidation. Of this sum, £43,001.67 (including surcharges and penalties of £4,637.07), fell due for payment prior to Ellis ceasing to trade.
  • Ellis’ liabilities in respect of Corporation Tax at the date of liquidation related to the period ended 31 March 2017. The liability was £12,935.20, and should have been paid on or before 1 January 2018. No payments were made towards this liability. Comparative Treatment
  • HMRC submitted a claim in Ellis’ liquidation in the sum of £63,437.02. The only other claim known to have been submitted in Ellis liquidation was from a former customer, in respect of an overpayment of £540. Ellis’ bank account was overdrawn in the sum of £505.68 at the date of liquidation.
  • The last accounts prepared in relation to Ellis related to the period ended 31 March 2017. At this time, Ellis has liabilities of £17,399, of which £17,398 was owed to HMRC. As at 31 March 2016, Ellis had liabilities of £14,234, all of which was owed to HMRC.
  • Between 13 April 2015 and the date of liquidation, receipts of £358,514.98 were paid into Ellis’ bank account, and payments of £359,020.66 were paid out of Ellis’ bank account. Of the payments out, net payments of at least £288,807 were made to him and £47,120 to his co director. Only £14,416.10 was paid to HMRC.
  • HMRC records state that payments of just £7,208.00 were made towards Ellis’ VAT liabilities for the VAT periods ended between December 2015 and March 2018. 

    This information is correct as at 11 / 3 / 2019



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