Name: FEI LI

Name: HEAVENLY CUISINE LIMITED

Date of Birth: 6 / 12 / 1973

Date Order Starts: 25 / 4 / 2025

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 10256345

Last Known Address: 25 Croham Road,, , , , SOUTH CROYDON,, CR2 7PB

Conduct: Ms Fei Li (“Ms Li”) failed to ensure Heavenly Cuisine Limited (“HCL”) complied with its statutory obligation to submit Value Added Tax (“VAT”) returns as and when due and caused HCL to trade to the detriment of HM Revenue and Customs (“HMRC”) in respect of VAT from 8 December 2019 (when liabilities for period ended 10/19 fell overdue) until the date that trade ceased on 3 August 2023 in that: • HCL submitted no quarterly VAT returns to HMRC between 31 October 2019 to 3 August 2023. • HMRC applied VAT assessments in lieu of returns totalling £362,780 for quarter periods ended 10/19 to 04/23 and two assessments totalling £33,690 that fell due for payment after Liquidation which are not being criticised. • HMRC applied assessed surcharges totalling £26,703. • HCL made no payments toward its VAT liabilities between 8 December 2019 to 3 August 2023. • At liquidation, HCL’s VAT liabilities that fell due for payment prior to the date of liquidation totalled £422,604 which included £33,120 incurred prior to the allegation date. • A TTP was not agreed between HCL and HMRC. Differential Treatment • Between the date of the filed accounts 30 June 2019 to the date of liquidation, HCL’s Liabilities to HMRC had increased by £423,173 from £33,120 to £456,294. HCL’s liabilities to trade and expense creditors remained £2,000. 

This information is correct as at 8 / 4 / 2025

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