Name: David Barnard

Name: Cornish Pub Company Ltd

Date of Birth: 15 / 2 / 1955

Date Order Starts: 15 / 4 / 2025

Disqualification Length: 3 years Years 6 months Month(s)

CRO Number: 10859346

Last Known Address: 45/17 Moo 2, Surat Thani, Soi 5 Maenam, Thailand, , , 84330

Conduct: Mr David Barnard (“Mr Barnard”) caused Cornish Pub Company Ltd (“CPC”) to trade to the detriment of HM Revenue and Customs (“HMRC”) in respect of Value Added Tax (“VAT”) from 8 September 2021 (when liabilities for period ended 07/21 fell overdue) and in respect of Pay As You Earn (“PAYE”) from 23 April 2021 until the date that trade ceased on 23 July 2023. In that: • CPC submitted quarterly VAT returns to HMRC for 3 periods ended 07/21, 10/21 and 01/22 disclosing VAT liabilities due to HMRC totalling £118,933. • HMRC applied VAT assessments in lieu of returns for 6 quarter periods ended 04/22 to 07/23 totalling £206,778 of which £18,340 fell due for payment after liquidation and is therefore not being criticised. • HMRC applied surcharges, penalties and interest totalling £43,247 between 8 September 2021 and liquidation. • CPC made no payments toward its VAT liabilities between 8 September 2021 and liquidation. • At liquidation, CPC’s VAT liabilities that fell due for payment prior to the date of liquidation totalled £453,310 which included £102,692 due prior to 8 September 2021. • Monthly PAYE returns were submitted for periods ended 5 April 2021, due by 22 April 2021, to 5 August 2023 showing that PAYE totalling £464,635 was due of which, £10,495 fell due for payment after liquidation and is therefore not being criticised. • Payments on account totalling £139,557 were made from 21 May 2021 to 21 April 2022 including £75,156 made as part of a Time to Pay (“TTP”) arrangement. • CPC submitted employment allowance claims for periods 04/21 and 12/21 totalling £8,000. • HMRC applied interest and penalties totalling £14,118 including £409 which fell due after liquidation. • At liquidation CPC’s PAYE liabilities totalled £514,376 which included £194,085 due prior to 23 April 2021. Differential Treatment Between the date of the filed accounts 31 July 2021 to the date of liquidation CPC’s liabilities to trade and expense creditors decreased by £428,686 from £475,943 to £47,257 whilst liabilities to HMRC in the same period increased by at least £612,541 from £385,253 to £997,794. 

This information is correct as at 27 / 3 / 2025

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