Case details for David Hoy

Name: David Hoy

Name: D. HOY BUILDING & RESTORATION LIMITED

Date of Birth: 16 / 12 / 1964

Date Order Starts: 22 / 10 / 2026

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 11806588

Last Known Address: Gamels House, Rush Green, , , HERTFORD, SG13 7SB

Conduct: David John Hoy caused D. Hoy Building & Restoration Limited (“the Company”) to trade to the detriment of HM Revenue & Customs (“HMRC”) from 28 February 2021 (being the last date to which Accounts were produced) to the date of Liquidation on 3 July 2023, in that; • The Company’s Unaudited Financial Statements show a total of £47,659.41, comprising £11,116.09 PAYE, £13,557.88 VAT and £22,985.44 Corporation Tax due to HMRC at 28 February 2021. In comparison, amounts due to other creditors at that date totaled £57,000. • Analysis of the Company’s current bank account over the period 01 March 2021 to liquidation shows receipts totaling £701,149.55 of which £734.44 was paid from that account to HMRC against PAYE and a further £1,500.90 not allocated against a tax. Further payments received by HMRC over that period in respect of VAT totaled £11,323.52. By comparison, over that period a net amount of £164,395.60 went to Mr Hoy and/or Mr Hoy and his wife, and the remainder of £534,519.51 to other parties. • On 24 May 2023 HMRC issued a Winding Up Petition in the amount of £296,653.94. • At the date of Liquidation on 3 July 2023, HMRC’s claim totaled £322,805.00, comprising PAYE, NIC and CIS totaling £57,805.30 and dating from 2018/2019, VAT totaling £238,889.27 and dating from the quarter ended February 2020 and Corporation Tax totaling £26,110.43 dating from the year ended February 2020. • In comparison, the claims of other creditors in the liquidation comprise the Company’s bank owed £33,236.71 in respect of a Bounce Back Loan and the Company’s former Accountants owed £3,912.00. 

This information is correct as at 6 / 10 / 2026



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