Name: IRENEUSZ DUDA

Name: ERX (UK) CONTRACTORS LTD

Date of Birth: 19 / 7 / 1974

Date Order Starts: 28 / 12 / 2022

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 11006827

Last Known Address: 15 Harvard Grove,, , , , SALFORD, M6 8GT

Conduct: Mr Ireneusz Duda (“Mr Duda”) caused ERX (UK) Contractors Limited (“the Company”) to trade to the detriment of HM Revenue and Customs (“HMRC”) from at least 07 November 2018 until the date of liquidation on 27 October 2020 resulting in estimated liabilities due to HMRC at liquidation totalling £80,080.41 (inclusive of interest). In that: A total liability was incurred for VAT and Income Tax/National Insurance Contributions resulting in a claim in the liquidation by HMRC of £80,080.41. A VAT liability of £52,374.04 is outstanding for the quarters 09/2018 to 09/2020. The VAT due for the quarter ended 09/2018 should have been paid in full by 07 November 2018. The last payment made by the Company against the outstanding VAT debt was £2,028.16 on 12 March 2019 which was set-off against the liability for 12/2018 quarter. A PAYE/NIC liability of £11,459.22 is outstanding for the tax years 2018/19, 2019/20 and 2020/21. Against the PAYE/NIC liability due for the tax year 2018/19 of £9,532, £4,382 was paid leaving £5,150 outstanding which had accrued from October 2018 and which ought to have been paid in full by 22 May 2019. The last payment made by the Company against the outstanding PAYE/NIC debt was £3,000 received on 29 March 2019 which was set-off against the debt for the 2018/19 tax year. A Corporation Tax (“CT”) liability of £16,247.15, was incurred for the accounting periods ending 30/09/2018 and 30/09/2019. Financial statements for the years ending 30/09/2018 and 30/09/2019 show the Company had total liabilities of £40,974 (£16,369 owed to HMRC) and £48,714 (£27,695 owed to HMRC) respectively. Analysis of the Company bank statements show from 01 October 2019 to 20 October 2020 a total of £451,909.73 was paid into the bank account and £451,952.57 paid out. The bank statements show that no payments were made to HMRC in this period. At liquidation, the company had total liabilities of £89,114.93 of which £80,080.41 is owed to HMRC. The only asset in the liquidation is the overdrawn Directors Loan Account of £126,221. 

This information is correct as at 8 / 12 / 2022

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