Name: John Steven  Mason

Name: MASON UTILITIES & GROUNDWORKS LTD

Date of Birth: 7 / 8 / 1987

Date Order Starts: 26 / 8 / 2025

Disqualification Length: 4 Years Years 0 Month(s)

CRO Number: 11424575

Last Known Address: 5 Hereford Court,, , , , CLACTON-ON-SEA,, CO15 5PB

Conduct: John Steven Mason caused Mason Utilities & Groundworks Ltd to fail to comply with its statutory obligations in relation to its tax matters and he further caused the company to trade to the detriment of HM Revenue and Customs (“HMRC”), from 22 March 2020 in respect of Construction Industry Scheme (“CIS”) and from 07 May 2020 in respect of Value Added Tax (“VAT”), as follows: • The company’s CIS liabilities are outstanding at liquidation at £169,979.75. The liabilities were due from Months 11 and 12 of the 2019/2020 tax year; Months 1 to 7 and 9, 10 to 12 of the 2020/21 tax year; Months 4 to 6 and 9 to 10 and 12 of 2021/22 and Months 1 to 6 of the 2022/23 tax year. The liability for Month 11 of the 2019/20 tax year was due to be paid in full by 22 March 2020. The last payment shown on the tax accounts was made in December 2021. • The company’s VAT liabilities are outstanding at Liquidation at £173,197.90. The tax liability was due from the tax quarters ended 03/20 and 06/20, and 03/21 to 06/22. The last payment shown on the VAT account was made from a reclaim made for the quarter ended 12/20 in February 2021. • The analysis of the company’s available books and records shows that for the financial year ended 30 June 2021, the company had a turnover of £1,537,787 and £9,664.50 (not including VAT reclaims made totalling £6,621.83 which was used to reduce the VAT liabilities) was paid to HMRC. • Between 01 July 2021 to November 2022 the company received £871,236 with £14,968.22 paid to HMRC. During the period of 01 July 2021 to 01/08/2022, the company’s books and records show that John Stephen Mason increased his Director’s Loan Accounts from £Nil to £398,216. • No payment was made to HMRC after the service of the winding up petition on 16 August 2022 and £74,642 was paid to other third parties including John Stephen Mason. HMRC is a creditor at Liquidation at £383,911.97, the other creditor being the company’s bankers at £62,986.12. 

This information is correct as at 6 / 8 / 2025

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