Name: Leanne Moynes

Name: YSK ENTERPRISES LIMITED

Date of Birth: 12 / 3 / 1989

Date Order Starts: 13 / 8 / 2026

Disqualification Length: 9 Years 0 Month(s)

CRO Number: 11507938

Last Known Address: Flat 1/1, 1 Greenhill Street, Rutherglen, , GLASGOW, G73 2LJ

Conduct: 1. Ms Leanne Moynes ("Ms Moynes") caused or allowed YSK Enterprises Limited ("YSK") to fail to comply with its statutory obligations to submit accurate returns on time or at all to HM Revenue & Customs (“HMRC”) in that it filed inaccurate VAT returns and failed to file Corporation Tax returns alternatively, she abrogated her responsibilities as a director of YSK. This resulted in HMRC raising assessments in respect of underpaid VAT and Customs Duty in the total sum of £14,938,069 in respect of VAT period 04/23 and Corporation Tax in the total sum of £220,078 in respect of accounting period ended 31 August 2022. HMRC has submitted a final claim in the liquidation in respect unpaid VAT/Customs Duty of £14,938,070 and Corporation Tax of £437,102 exclusive of interest and penalties, in that: VAT/Customs Duty • HMRC records confirm that the Company was VAT registered from 15 August 2022. • HMRC has confirmed that the Company imported a large quantity of e-cigarettes, commonly known as vapes, between the period of February 2023 to April 2023. HMRC has confirmed that goods described as “nebulizers” were seized following a seizure by UK Border Force on 5 May 2023. It was established that these goods were misdescribed as being nebulisers when in fact they were found to be e-cigarettes. • HMRC has confirmed that YSK filed nil VAT returns in respect of VAT periods 10/22, 01/2 and 04/23 on 25 October 2023. No other VAT returns were filed. • More specifically, HMRC confirm that the Company submitted a nil return for the VAT period ending 04/23 which records that no VAT was declared on any onward sales. • Consequently, HMRC raised an assessment in respect of underpaid VAT on 19 January 2024 in the sum of £7,093,296. Further assessments were also raised in respect of underpaid Import Duty in the sum of £1,729.920 and underpaid Import VAT in the sum of £6,115,554. • HMRC issued a deliberate penalty under Schedule 24(1) on 13 December 2024 in the amount of £2,598,836, relating to the VAT quarter from 04/23. • On 17 October 2025, HMRC issued Ms Moynes with an Evasion Notice relating to the VAT assessment and associated penalty, totalling £9,692,132. Corporation Tax • The Company failed to file any Corporation Tax returns. • Consequently, HMRC raised the following Corporation Tax determinations totalling £437,101 based on the accounts submitted to Companies House for the accounting periods ended 31 August 2021 and 31 August 2022 in the sums of £217,023 and £220,078 respectively. • Ms Moynes was appointed as a director of YSK when the Corporation Tax return for period ended 31 August 2022 was due for filing and payment. • The outstanding liabilities owed to HMRC in respect of VAT/Customs Duty and Corporation Tax remain unpaid. 2. Ms Moynes failed to ensure that YSK maintained or preserved all accounting and administrative records or alternatively has failed to deliver up all such that did exist, in that: • Ms Moynes was appointed as a director of the Company at Companies House on 12 December 2022 and remained a director up until liquidation on 07 March 2024. • Ms Moynes has failed to deliver up the Company's accounting records despite repeated request made by the Liquidator in correspondence for her to deliver up these records on 25 March 2024, 15 April 2024, 12 June 2024 and 15 July 2024. • YSK's accounts for periods ended 31 August 2019 to 31 August 2022 record significant trading activity. • The only known bank account held by YSK records modest transactions. The account was opened on 20 April 2022 and closed on 20 April 2024. It records transactions on that account took place between 27 April 2023 and 17 November 2023. • In the Report to Creditors, signed by Ms Moynes on 04 March 2024, she stated that YSK had no accountants at that time. • HMRC, YSK's bankers and YSK's agent who were appointed to liaise with HMRC have all confirmed that they do not hold any records or documentation relating to the YSK's affairs. • Consequently, it appears that Ms Moynes has failed to maintain or preserve all accounting and administrative records, or alternatively she has failed to deliver up all such records that did exist. • As a result of the incomplete records delivered up, it is not possible to: • Verify the Company's trading activities. • Verify the accuracy of the Company's accounts in circumstances where it is unclear whether the accounts were professionally prepared. • Ascertain what happened to the Company’s tangible assets recorded in the accounts to 31 August 2022, which together total £1,626,954. These assets comprise Land and Buildings valued at £953,722, Plant and Machinery valued at £133,058, Fixtures and Fittings valued at £131,814, Office Equipment valued at £85,835, and Motor Vehicles valued at £322,525. • Ascertain details of full and true amounts due to HMRC resulting from the Company's trading. • Verify the accuracy of the Statement of Assets and Liabilities. 

This information is correct as at 23 / 7 / 2026

Name: YSK ENTERPRISES LIMITED

Date of Birth: / /

Date Order Starts: 9 / 6 / 2026

Disqualification Length: 9 Years 0 Month(s)

CRO Number: 11507938

Last Known Address: 51, Barnton Street, , , GLASGOW, G32 6HW

Conduct: Mr Kyle John McGinness ("Mr McGinness") caused or allowed YSK Enterprises Limited ("YSK") to fail to comply with its statutory obligations to submit accurate returns on time or at all to HM Revenue & Customs (“HMRC”) in that it filed inaccurate VAT returns and failed to file Corporation Tax returns. This resulted in HMRC raising assessments in respect of underpaid VAT and Customs Duty in the total sum of £14,938,069 in respect of VAT period 04/23 and Corporation Tax in the total sum of £437,101 in respect of accounting periods ended 31 August 2021 and 31 August 2022. As a result, HMRC has submitted a final claim in the liquidation in respect unpaid VAT/Customs Duty of £14,938,070 and Corporation Tax of £437,102 exclusive of interest and penalties, in that: VAT/Customs Duty • HMRC records confirm that the Company was VAT registered from 15 August 2022. • HMRC has confirmed that the Company imported a large quantity of e-cigarettes, commonly known as vapes, between the period of February 2023 to April 2023. HMRC has confirmed that goods described as “nebulizers” were seized following a seizure by UK Border Force on 05 May 2023. It was established that these goods were misdescribed as being nebulisers when in fact they were found to be e-cigarettes. • HMRC has confirmed that YSK filed nil VAT returns in respect of VAT periods 10/22, 01/23 and 04/23 on 25 October 2023. No other VAT returns were filed. • More specifically, HMRC confirm that the Company submitted a nil return for the VAT period 04/23 which records that no VAT was declared on any onward sales. • Consequently, HMRC raised an assessment in respect of underpaid VAT on 19 January 2024 in the sum of £7,093,296. Further assessments were also raised in respect of underpaid Import Duty in the sum of £1,729,920 and underpaid Import VAT in the sum of £6,115,554. • HMRC issued a deliberate penalty under Schedule 24(1) on 13 December 2024 in the amount of £2,598,836, relating to the VAT quarter from 04/23. • On 17 October 2025, HMRC issued Mr McGinness with an Evasion Notice relating to the VAT assessment and associated penalty, totalling £9,692,132. Corporation Tax • The Company failed to file any Corporation Tax returns. • Consequently, HMRC raised Corporation Tax determinations totalling £437,101 based on the accounts submitted to Companies House for the accounting periods ended 31 August 2021 and 31 August 2022 in the sums of £217,023 and £220,078 respectively. • The outstanding liabilities owed to HMRC in respect of VAT/Customs Duty and Corporation Tax remain unpaid. 

This information is correct as at 19 / 5 / 2026

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