Case details for Alfred Franklyn Darmudas

Name: Alfred Franklyn Darmudas

Name: Darmudas Solutions Ltd

Date of Birth: 28 / 6 / 1958

Date Order Starts: 24 / 7 / 2019

Disqualification Length: 7 Years 0 Month(s)

CRO Number: 10137914

Last Known Address: 30 COLERIDGE AVENUE, MANOR PARK, , , , E12 6RJ

Conduct: 1. From 01 May 2017 to 06 July 2018, the date of liquidation Alfred Franklyn Darmudas (“Mr Darmudas”) failed to ensure Darmudas Solutions Limited (“DSL”) maintained and/or, preserved adequate accounting records or in the alternative failed to deliver up to the liquidators such records as were maintained. As a consequence it is not possible to: - 1.1. Ascertain the income of DSL, and its sales from at least £681,479 received in its bank accounts; 1.2. Ascertain whether payments made by transfer totalling £472,239 were made for DSL’s business purposes; 1.3. Ascertain whether net cash drawings of £205,884 were expended for DSL’s business purposes, including cash totalling at least £17,750 which was withdrawn after Mr Darmudas had instructed the prospective liquidators to place DSL into liquidation; 1.4. Ascertain DSL’s liability for VAT; 1.5. Ascertain DSL’s liability for PAYE/NIC; 1.6. Establish the true position with regard to the assets and liabilities of DSL as at the date of Liquidation. 2. Mr Darmudas caused DSL to trade at the risk of Her Majesty’s Revenue and Customs (“HMRC”) in respect of PAYE/NIC/CIS from at least 19 September 2017, and in respect of VAT from at least 07 June 2017 to the date of cessation of trade on or around 17 May 2018, such that the amounts due to HMRC in respect of PAYE/NIC/CIS were £113,076 and in respect of VAT were £209,541 as at the date of cessation of trade whilst amounts due to trade creditors at liquidation were £nil. In the period between 07 June 2017 and the date of liquidation the the Company paid £681,989 from its bank account of which it paid HMRC £nil. In that: VAT 2.1. DSL commenced trading in February 2017 and its first VAT return was for 04/17. Notwithstanding a payment to HMRC of £2,400 on 30 March 2017, which was its only payment in respect of its liabilities to HMRC, as at the date of liquidation DSL still owed £4,000 in respect of 04/17 which fell due for payment on 07 June 2017. 2.2. DSL’s return for 10/17 was for £64,833, which remained outstanding at the date of liquidation and in respect of which HMRC raised a default surcharge of £1,288. 2.3. DSL’s return for 01/18 was for £50,323, which remained due at the date of liquidation and in respect of which HMRC raised a default surcharge £1,288. 2.4. At the date of liquidation HMRC’s claim in respect of VAT was £209,541. PAYE/NIC/CIS 2.5. HMRC’s claim in respect of tax year 2017/18 was for £90,301 of which £200 was in respect of PAYE/NIC and £90,101 in respect of CIS. These were DSL’s liabilities for Months 5 to 12 of that tax year. 2.6. HMRC’s claim in respect of tax year 2018/19 was for £22,775. 2.7. DSL paid nothing in respect of its PAYE/NIC/CIS liabilities. 2.8. As a result DSL’s liabilities for the tax years 2017/18 to 2018/19 in the total amount of £113,076 remained outstanding at the date of liquidation. Other creditors 2.9. In the period between 07 June 2017 and the date of liquidation DSL paid £681,989 from its bank account of which it paid HMRC £nil. £205,884 of that sum was drawn in cash. 

This information is correct as at 2 / 8 / 2019



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