Name: Zeynel Sekin

Name: HAS 1991 LIMITED

Date of Birth: 21 / 11 / 1996

Date Order Starts: 18 / 2 / 2026

Disqualification Length: 6 Years 0 Month(s)

CRO Number: 12750704

Last Known Address: Apartment 7 Elisa, 17 Starnes Court, Union Street, , Maidstone, ME14 1EB

Conduct: Between 29 January 2021 at the latest and 30 September 2023 when its business was sold, Zeynel Abidin Sekin (‘Mr Sekin’) failed to ensure that HAS 1991 Limited (‘HAS 1991’) registered for VAT when appropriate, and failed to ensure that HAS 1991 filed VAT returns when due, causing HM Revenue and Customs (‘HMRC’) to raise VAT assessments totalling £169,558, in that: • On 17 July 2020, HAS 1991 was incorporated and Mr Sekin appointed as a director. Mr Sekin remained as the sole appointed director until HAS 1991 entered liquidation. • HAS 1991’s financial statements for the period from incorporation on 17 July 2020 to 31 July 2021 record a turnover of £81,617 and other income of £9,900, comprising £5,698 from the Coronavirus Job Retention Scheme and £4,202 from other coronavirus grants. • HAS 1991’s bank statements and data from an online food order and delivery company records that HAS 1991’s total online sales in the period between incorporation on 17 July 2020 and 31 July 2021 were £212,102 and that, via online platforms alone, HAS 1991 had exceeded the VAT registration threshold of £85,000 on 29 January 2021. • Therefore, from 29 January 2021 at the latest, HAS 1991 was required to register for VAT and Mr Sekin knew, or ought to have known, from that date, that the threshold had been exceeded and should have ensured HAS 1991 complied with its obligation to register for VAT and file VAT returns and payments when due, but he failed to do so. • On 04 July 2023, HMRC visited HAS 1991’s business premises and on 23 November 2023 notified it that it considered HAS 1991 should have been registered for VAT from 01 November 2020, and that it would issue a VAT assessment of £169,858 for the period between 01 November 2020 and 30 September 2023. Mr Sekin did not dispute the assessment. • On 15 January 2024, HAS 1991 entered a Creditors’ Voluntary Liquidation with a total deficiency of £175,073, of which £169,858 was owed to HMRC. 

This information is correct as at 29 / 1 / 2026

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