Name: Michael John Davis

Name: OCEAN CROWN HARROGATE LTD

Date of Birth: 22 / 3 / 1963

Date Order Starts: 1 / 1 / 2026

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 12795451

Last Known Address: 25 Durham Way, , , , HARROGATE, HG3 2TA

Conduct: Michael John Davis (“Mr Davis”) caused Ocean Crown Harrogate Ltd (“Ocean”) to trade to the detriment of HM Revenue & Customs (“HMRC”) in respect of Value Added Tax (“VAT”) from 07 October 2022 to 03 January 2024, and Corporation Tax from 1 June 2023 to 03 January 2024 in that: VAT • Ocean filed VAT returns for quarters ending 08/22 to 05/23 showing that £135,669 (plus surcharges of £12,958) was due. Ocean made no payments against these liabilities, leaving an outstanding liability of £148,627. • Ocean failed to file VAT returns for quarters ending 08/23 to 11/23 resulting in assessments totalling £73,361. Ocean made no payments against these liabilities, resulting in an outstanding balance of £73,361. Corporation Tax • For period ended 04 August 2022, Ocean filed a Corporation Tax return showing the company had Corporation Tax liability of £46,326 (plus penalties of £100). Ocean made no payments against this liability, resulting in an outstanding balance of £46,426. • On 14 November 2024, HMRC presented a winding-up petition against the company for £239,368. Comparable treatment • For the period 07 October 2022 to 29 February 2024, the date Ocean’s bank account was closed, there were payments by Ocean totalling £1,576,992. During the same period, Ocean made payments of £587,410 (receipts of £478,379) to a connected company, £461,855.24 for trade & expense, £234,200 (receipts of £48,887) to/for the benefit of Mr Davies, £182,334 for wages, £100,506 to unknown recipients and £7,125 to HMRC • The prepared accounts for year ended 31 August 2022 shows amounts owed to trade of £114,979, corporation tax of £12,204, other taxes & social security of £21,812, VAT of £109,698, net wages of nil, other creditors of £3,174, directors loan account of nil, accruals & deferred income of £3,000 and £18,372 owed to related parties. • According to the available information, Ocean went into liquidation with liabilities of £494,073, of which £452,810 is owed to HMRC, £32,359 to trade & expense and £8,904 to employees. 

This information is correct as at 12 / 12 / 2025

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