Case details for JACK WHITTLE

Name: JACK WHITTLE

Name: ABC Car Care Centre Limited

Date of Birth: / /

Date Order Starts: 19 / 8 / 2019

Disqualification Length: 6 Years 0 Month(s)

CRO Number: 09641857

Last Known Address: Flat 2, 56 Railway Road, , , Leigh, WN7 4AT

Conduct: Jack Lee Whittle failed to ensure ABC Car Care Centre Limited (“ABC”) maintained and preserved adequate accounting records, or alternatively, he failed to deliver up to the Liquidator such records as were maintained. Due to the inadequate accounting records for the period 01 July 2016 to 09 October 2017, the date of liquidation, it is not possible to:

  • In the absence of sales invoices, purchase invoices or cash records verify that all ABC’s income has been accounted for and the reasons for expenditure totalling £689,872 and confirm that it has been applied to the benefit of the company. In Particular –
  • Determine the purpose or payments totalling £131,117 to an individual from ABC’s bank account, confirm that it was for legitimate company expenditure and determine whether the individual should have been listed as a debtor of ABC;
  • Determine the purpose of cash withdrawals with a total value of £68,259 that were made from ABC’s bank account and confirm that it was for legitimate company expenditure;
  • Determine the purpose of cheque payments with a total value of £46,505 that were made from ABC’s bank account and confirm that it was for legitimate company expenditure;
  • Verify the asset and work in progress position of ABC at the date of liquidation and the status of book debts totalling £25,784, as stated in the abbreviated accounts for the period ended 30 June 2016;
  • Verify the purpose of income totalling £16,595 and expenditure totalling £14,782 from ABC’s bank account post the date of liquidation;
  • Verify the balance outstanding on the director’s loan account at liquidation;
  • Establish the amounts properly due to HMRC as at the date of liquidation in respect of PAYE and VAT;
  • Determine the reasons for the failure of ABC;
  • Establish the accuracy of the statement of affairs lodged at liquidation . 

    This information is correct as at 29 / 7 / 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.

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