Name: Cesar Silva

Name: STEEL GATES & STAIRS LIMITED

Date of Birth: 27 / 5 / 1975

Date Order Starts: 2 / 3 / 2026

Disqualification Length: 5 Years 0 Month(s)

CRO Number: 11229668

Last Known Address: 20 Uvedale Crescent, New Addington, , , CROYDON, CR0 0BP

Conduct: Mr Cesar Manuel Vieira Silva (“Mr Silva”) caused Steel Gates and Stairs Ltd (“Steel Gates”) to breach the terms and conditions of the government-backed Covid Job Retention Scheme (“CJRS”) by applying for and receiving furlough funding for employees who continued to work between 23 March 2020 and 30 September 2021, whilst in receipt of those furlough payments. In that: • The CJRS scheme provided grants to companies to pay 80% of a staff wage and employment costs up to £2,500 per month. • Steel Gates was incorporated on 28 February 2018. Mr Silva was appointed as a director on incorporation and remained as such until Steel Gates entered creditor’s voluntary liquidation on 17 October 2023. • In March 2020 Mr Silva applied to HMRC for CJRS payments on behalf of the company in respect of 6 employees. • Steel Gates received £58,069 under the CJRS scheme for claims covering the period between 23 March 2020 and 30 September 2021. • HMRC identified a breach of the rules in that employees had been working throughout Covid and on 10 May 2022 commenced an investigation into the matter resulting in a claim of £111,428 in the liquidation for mis-claimed CJRS funds and Late Payment and Non-Disclosure penalties. • Accounts filed at Companies House on 29 May 2022, signed by Mr Silva, for the year to 28 February 2022 show that the company was insolvent in the extent of £413,263. • Knowing the Company to be insolvent and facing reclaims of the CJRS monies received, Mr Silva caused the company to make no repayment to HMRC in respect of the CJRS but between July 2022 to April 2023 to make payments detailed as loans in the bank statements totalling £70,020 to himself. • HMRC are a creditor in the liquidation for £111,428 in respect of £58,069 CJRS and £49,357 penalties in respect of the late payment and failure to disclose regarding CJRS. 

This information is correct as at 10 / 2 / 2026

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