Name: Changfeng Lu

Name: ORIENTAL PEARL FASTFOOD LTD

Date of Birth: 31 / 10 / 1973

Date Order Starts: 3 / 10 / 2025

Disqualification Length: 4 Years  Month(s)

CRO Number: 12019656

Last Known Address: 25 Bromshill Drive,, , , , SALFORD, M7 4YT

Conduct: Changfeng Lu (“Mr Lu”) failed to ensure that Oriental Pearl Fastfood Limited (“OPF”) complied with its statutory obligations to HM Revenue and Customs (“HMRC”) by failing to register OPF for Value Added Tax (“VAT”) when it ought to have and therefore failed to submit the required VAT returns and payments, causing the detriment of HMRC from at least July 2019 to July 2021, in that: • Mr Lu was the sole appointed director from incorporation on 28 May 2019 to liquidation on 15 May 2023. • From at least July 2019 to July 2021 OPF traded with gross value sales of at least £537,048. • These sales related to Hot Food purchases and were subject to VAT. • A company must register for VAT if their total taxable turnover goes over the VAT threshold. The registration threshold for taxable supplies was £85,000 for 1 April 2019 to 31 March 2020 and 1 April 2020 to 31 March 2021. • Company sales ledger provided by Mr Lu’s representative discloses turnover of £168,625 for 1 April 2019 to 31 March 2020, £301,628 for 1 April 2020 to 31 March 2021 and £66,795 for 1 April 2020 to 31 March 2021. • Sales invoices have been confirmed as Takeaway Hot Food sales. • HMRC have no record of the company registering for VAT. • The company bank statements for the period 26 July 2019 to 1 November 2019 disclose deposits of £47,503 which are net funds from trade sales. No payments are noted as having been made to HMRC in respect of VAT. • Personal bank statements provided by Mr Lu’s representative for the period 8 November 2019 to 12 July 2021 disclose deposits of £310,807 which are net funds from trade sales. No payments are noted as having been made to HMRC in respect of VAT. • On 15 May 2023, OPF entered Creditors Voluntary Liquidation with known liabilities of £49,385 

This information is correct as at 15 / 9 / 2025

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