Name: Kyriacoulla Papachristoforou

Name: C & K Bars And Restaurants Ltd

Date of Birth: 9 / 4 / 1968

Date Order Starts: 1 / 4 / 2025

Disqualification Length: 4 Years 0 Month(s)

CRO Number: 12279679

Last Known Address: The Lodge,, Quarry Park Road,, , , STOURBRIDGE,, DY8 2RE

Conduct: Kyriacoulla Papachristoforou (“Mrs Papachristoforou”) caused C & K Bars And Restaurants Limited (“C&K”) to trade to the detriment of His Majesty’s Revenue and Customs (“HMRC”) in respect of Value Added Tax (“VAT”) from 13 March 2020 and in respect of Pay As You Earn Tax (“PAYE”) from 22 January 2020 until the date of liquidation VAT ? C&K was incorporated at Companies House on 24 October 2019 and registered for VAT on 14 November 2019. From that date onwards, C&K failed to submit any VAT returns to HMRC. ? In the absence of VAT Returns, HMRC raised assessments to calculate C&K’s VAT liability. HMRC assessments show C&K’s VAT liability as £398,625.53 at the time of liquidation. ? The first VAT assessment was for the period ending 31 January 2020 and was due for payment on 13 March 2020, in the sum of £30,247. HMRC made a further 12 VAT assessments during C&K’s trading period, totalling £347,206. This leaves a total VAT debt from assessments of £377,452, in addition to 7 surcharges added for late payment totalling £21,173. ? Throughout its trading period, C&K made no payments to HMRC in respect of their VAT liability. PAYE ? C&K submitted PAYE returns for each month from December 2019 to December 2022 inclusive. The total amount owed from these returns is £144,144 plus £59 of interest. Of this amount, £16,000 was deducted due to employment allowance and £594 was deducted because of C&K’s sole payment to HMRC in respect of PAYE. This leaves an unpaid PAYE liability of £127,579.29 at liquidation. ? At liquidation, C&K owed a total of £526,154 to HMRC in respect of VAT and PAYE combined, out of a total amount owed to creditors of £564,606. ? During its trading period, C&K had credits to its current account of £2,667,562 and debits totalling £2,628,403 from its current account, excluding transfers to and from its savings account. Of the total debits, £1,410,055 was for business transactions, £9,899 was customer refunds/bank fees, £82,152 was cash withdrawals, £69,821 was paid to connected parties, £33,710 was non-business expenses, £714,206 was staff salary/ wages, £307,967 was unknown transactions and £594 was paid to HMRC 

This information is correct as at 24 / 3 / 2025

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