Case details for CRISTIAN WOOLLER



Date of Birth: 5 / 10 / 1972

Date Order Starts: 24 / 10 / 2018

Disqualification Length: 6 Years 0 Month(s)

CRO Number: 09909700

Last Known Address: 15 ST. PETERS MOUNT, , , , LEEDS, LS13 3NF

Conduct: 1) Christian Wooller (“Mr Wooller”) failed to maintain/preserve and/or deliver up Wooller Projects Ltd’s (“WP Ltd”) accounting records, with the consequences that;

  • The volume and composition of the accounting records that were kept by WP Ltd is unknown. No sales invoices or purchase receipts have been delivered up.
  • It can’t be deduced in the absence of sales invoices, the reason for bank receipts in the account in the name WP Ltd for the period 09 February 2016 to the date of liquidation on 19 December 2016 totalling £56,930.13 and whether they constitute the total sales made by the company in the period.
  • It can’t be verified, in the absence of sale invoices, whether deposits in the sum of £106,825.96 paid into his personal bank account constitute company sales.
  • It can’t be determined, in the absence of purchase invoices, receipts or a cash book, the reason for bank payments out of the account in the name of WP Ltd for the period 09 February 2016 to the date of liquidation totalling £60,985.64 of which £13,960.90 related to cheques paid and £47,024.74 of other payments were made to the company’s benefit.
  • It can’t be verified, in the absence of purchase invoices, receipts or a cash book, whether payments in the sum of £111,530.37 made from his personal account constitute company expenditure and whether payments were made for its benefit.
  • It is not possible to establish the full details of the Company’s trading between incorporation and liquidation.
  • The true position with regards to the Company’s assets and liabilities is unknown. 2) He failed to ensure that Wooller Projects Ltd (“WP Ltd”) complied with its statutory obligations to submit all returns and payments to HM Revenue and Customs (HMRC) as regards to Value Added Tax (“VAT”) and Pay As You Earn/Construction Industry Scheme (“PAYE/CIS”). He caused WP Ltd to trade to the detriment of HMRC who are owed £57,516.96 in total. VAT
  • WP Ltd traded from December 2015 to December 2016, entering into liquidation on 19 December 2016.
  • WP Ltd submitted two VAT returns, for the quarters 04/16 and 07/16 totalling £13,400. WP Ltd failed to make any further returns and as a result HMRC raised assessments for the quarters 10/16 and 01/17 totalling £8,443. WP Ltd made no payments and HMRC are owed £22,442.82 in respect of VAT. PAYE/CIS
  • WP Ltd made returns for the period February 2016 to October 2016.
  • HMRC have claimed £5,005 for the 2015/16 tax year and £29,769 for the 2016/17 tax year plus an additional £300 as a CIS penalty. No payments were made. The HMRC claim for PAYE and CIS is £35,074.14. Different Treatment
  • His personal bank statement, which was used for Company transactions, and statements for a Company account, for the period from January 2016 to October 2016 show total payments of at least £154,986.99 of which £0 was paid to HMRC in respect of VAT and PAYE/CIS. 

    This information is correct as at 23 / 10 / 2018

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