Case details for MONIKA PAKULIENE



Date of Birth: 23 / 10 / 1991

Date Order Starts: 28 / 12 / 2022

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 09898714

Last Known Address: 6 Spire View, Holbeach, , , SPALDING, PE12 7FA

Conduct: Between 07 April 2017 and liquidation on 27 February 2020, Monika Pakuliene (“Ms Pakuliene”) failed to ensure that Heptra Solutions Limited (“HSL”) complied with its statutory obligations to submit Value Added Tax (“VAT”) returns and payments as and when due, and caused Heptra to trade to the detriment of HM Revenue and Customs (“HMRC”) in respect of VAT by failing to make payments when due and in full, while making payments to other creditors. In that: Ms Pakuliene was appointed as the sole director of HSL on 16 February 2017. VAT The due date for submission and payment of the VAT quarter ending 28 February 2017 was 07 April 2017, at which time HSL had outstanding VAT liabilities of £3,516. For the 9 quarters ending 28 February 2017 to 28 February 2019, Heptra submitted late VAT returns to HMRC, which declared VAT liabilities totalling £249,503. HMRC raised surcharges totalling £31,233 for those quarters. On 05 July 2019 HSL submitted a VAT return for the quarter ending 31 May 2019 declaring VAT liabilities totalling £38,876 and HMRC raised a VAT surcharge for that quarter totalling £5,831. In the absence of returns, HMRC raised VAT assessments for the quarter ending 31 August 2019, and the subsequent period to the end of trade, totalling £65,426. Between 05 June 2017 and 22 January 2019, HSL made 9 payments totalling £5,502 towards its VAT liabilities. Thereafter, HSL made a further 19 payments totalling £44,000, between 08 March 2019 and 28 June 2019. No further payments were made after 28 June 2019. HMRC deregistered HSL on 09 November 2019. HMRC’s VAT ledgers record that at liquidation HSL owed £345,334 in unpaid VAT liabilities and surcharges. Discriminatory Treatment. Between 07 April 2017 and liquidation on 27 February 2020, the bank account operated by HSL received funds totalling £1,771,020. In the same period, HSL expended funds from its bank account totalling £1,819,577, of that £49,172 was paid towards its VAT liabilities. Professionally prepared accounts for the year ending 01 December 2017 record liabilities of £95,860. HMRC’s VAT ledgers record £38,473 was owed in respect of VAT at that date. By comparison, at liquidation HSL owed £345,334 in unpaid VAT and £570 to trade creditors. 

This information is correct as at 8 / 12 / 2022

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