Name: PETER MARTIN

Name: PM LEISURE LTD

Date of Birth: 16 / 12 / 1978

Date Order Starts: 30 / 12 / 2025

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 11470200

Last Known Address: 29 NORTHWOOD DRIVE, , , , DURHAM, DH7 8LA

Conduct: Mr Peter Martin (“Mr Martin”) caused or allowed PM Leisure LTD (“PM Leisure”) to trade to the detriment of HM Revenue and Customs (“HMRC”) in regards to Paye As You Earn (“PAYE”) from 05 November 2021 to 26 October 2023 and in respect of Value Added Tax (“VAT”) from 07 April 2022 to 26 October 2023, the date of liquidation. In that: PAYE • On 05 November 2021, PM Leisure had an outstanding PAYE liability to HMRC of £19,355. • Between 05 November 2021 and 05 October 2023, liabilities in respect of PAYE had risen to £177,153. • During the same period payments totalling £61,699 were made to HMRC, of which £44,031 was applied to previous arrears. • Total liabilities in respect of PAYE owed to HMRC, including added interest and charges post liquidation amount to 181,318 VAT • 07 April 2022, PM Leisure made a VAT return of £33,854 for VAT period 28 February 2022. On 11 April 2022, they made a payment of £33,854, leaving an outstanding liability of £1,379 in default charges. • On 14 April 2022, HMRC applied a default surcharge of £3,385 for VAT period ending 28 February 2022, leaving an outstanding liability of £4,764. • On 07 July 2022, PM Leisure made a VAT return of £47,840, bringing the outstanding total to £52,604. • For the following 5 periods, assessments were raised by HMRC totalling £185,497 and a further £25,493 had accrued in interest, charges and penalties. • Between 12 April 2022 and 26 October 2023, no payments were made to HMRC in respect of VAT liabilities. • Total liabilities in respect of VAT owed to HMRC including periods assessed after liquidation and added interest and charges, amount to £280,515. COMPARATIVE TREATMENT • Analysis of the company bank accounts shows that between 01 November 2021 and 26 October 2023, payments totalling £42,924 were made to HMRC. • In the same period, payments were made as follows: • Staff wages £850,856 • Trade Suppliers £1,102,738 • Mr Martin £40,947 At Liquidation, the overall deficiency as regards to creditors is £574,185. Of this, HMRC remains the largest creditor with total liabilities owed to HMRC including PAYE, VAT, Corporation Tax and other charges and interest totalling £470,563. 

This information is correct as at 10 / 12 / 2025

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