Name: EMMA LOUISE CHARLES

Name: ANROCH LIMITED

Date of Birth: 26 / 6 / 1988

Date Order Starts: 2 / 1 / 2026

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 10977310

Last Known Address: 25 Smithfield Road, Pontardawe,, , , , SWANSEA,, SA8 4LA

Conduct: From 07 August 2021 (the date VAT return for period ending 06/21 became due) to 18 October 2023 the date of Liquidation, Emma Louise Huxtable, nee Charles (Mrs Huxtable), caused Anroch Limited (Anroch) to trade to the detriment of HM Revenue and Customs (HMRC), whilst continuing to pay all other classes of creditors in that: • As at the 6th of August 2021, Anroch had submitted VAT returns and made payment, albeit not always on time, so that it was in credit with HMRC by £841.19. • In the absence of VAT returns being submitted to HMRC for periods ending 06/21 and 09/21 HMRC raised assessments totalling £51,348.00 and charges of £7,702.20 applied due to non-submission and non-payment. • VAT returns were submitted late for periods ending 12/21 and 03/22 totalling £10,015.72, with charges of £1,502.96 applied due to late submission and non-payment. • In the absence of VAT returns being submitted to HMRC for periods ending 06/22 to 06/23 (five periods) HMRC raised assessments totalling £87,073.46 and charges of £11,486.83 applied due to non-submission and non-payment. Comparative treatment: From 07 August 2021 to 18 October 2023, £624,613.74 was paid out of Anroch’s Bank account of which; • £162,360.45 was paid to the directors and related third parties • £411,587.73 was paid to trade creditors • £47,574.72 was paid out in wages • No payments were made to HMRC in respect of VAT. • From HMRC’s records, a single payment of £168.04 (not from the company bank account), was made so as at the date of Liquidation, Anroch had an outstanding liability to HMRC in respect of VAT of £168,119.94. • At liquidation, HMRC claimed £175,844.78 in respect of VAT and charges whilst according to the signed statement of affairs dated 13 October 2023 the only other recorded trade and expense creditors were two utilities companies being owed £2,250. 

This information is correct as at 15 / 12 / 2025

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