Case details for SARAH LOUISE WHITE

Name: SARAH LOUISE WHITE

Name: DURHAM PRESERVATION LTD

Date of Birth: 20 / 12 / 1972

Date Order Starts: 26 / 9 / 2018

Disqualification Length: 8 Years 0 Month(s)

CRO Number: 7931425

Last Known Address: 20, Beechwood Avenue, DARLINGTON, , County Durham, DL3 7HP

Conduct: Sarah Louise White (“Mrs White”) did between 1 February 2012 and 5 September 2016 allow Richard Ian White (“Mr White”) to act as a director of Durham Preservation Limited (“Durham P”), whilst an undischarged bankrupt, contrary to s11 of the Company Directors Disqualification Act 1986, without leave of the court. Between 1 January 2013 and 5 September 2016 Sarah Louise White (“Mrs White”) caused Durham Preservation Limited (“Durham P”) to trade to the detriment of HM Revenue & Customs (“HMRC”), in respect of VAT and PAYE/NIC, resulting in arrears of £128,030, in that: VAT Durham P became registered for VAT effective from 1 July 2012. It traded until at least December 2015; Durham P submitted four VAT returns recording net liabilities of £17,176 for the periods ending 11/12, 02/13, 08/13, and 11/13. No payments were made in respect of these liabilities. For the periods ending 05/13, and 02/15 to 11/16 HMRC made eight assessments totalling £55,207 and imposed surcharges of £1,306. No payments were made in respect of these arrears. Durham P’s VAT liability at cessation of trade, calculated by HMRC in its ledger, is £73,689. PAYE/NIC HMRC records record monthly returns submitted in respect of Durham P’s PAYE/NIC from 04/13 to 01/16. A proof of debt lodged by HMRC records arrears of PAYE/NIC in respect of 2012/13 of £2,765, 2013/14 of £10,630, 2014/15 of £19,541, 2015/16 of £13,887, and 2016/17 of £7,088. HMRC records payments of £1,500 in respect of Durham P’s tax liabilities, with the last payment on 8 May 2014. Durham P’s PAYE/NIC/CIS liability at cessation of trade, calculated by HMRC in its proof of debt is £54,341. Comparative Treatment Between 2 September 2014 and 5 September 2016 Durham P had income of at least £262,758, which was supplemented by £7,001 from its savings account. It withdrew £6,330 as cash, paid trade suppliers and services £105,897, labour costs of £102,185, cheque payments, and other transactions the purpose of which are unknown, total £6,123, bank charges were £883, Mr & Mrs White received £37,495, including personal expenditure & payments to family, and net transfers to a Nat West bank account in Mr & Mrs White’s name total £14,330. There are no identifiable payments to HMRC. As at 28 February 2014, the date of the last set of accounts, which indicated a turnover of £152,298 in the year, Durham P had liabilities of £67,595, comprising trade creditors £25,193, VAT liability £21,871, HMRC Employers £9,152, bank £4,173, corporation tax £4,100, and credit card £3,106. At liquidation, the creditors known to the Official Receiver totalled £137,345, of which HMRC represented £133,570, a customer claimed £3,175, and a trade creditor £600 

This information is correct as at 25 / 1 / 2019


Name: RICHARD IAN WHITE

Name: DURHAM PRESERVATION LTD

Date of Birth: 6 / 2 / 1971

Date Order Starts: 26 / 9 / 2018

Disqualification Length: 8 Years 0 Month(s)

CRO Number: 7931425

Last Known Address: 20, Beechwood Avenue, DARLINGTON, , County Durham, DL3 7HP

Conduct: Richard Ian White (“Mr White”) did between 1 February 2012 and 5 September 2016 act as a director of Durham Preservation Limited (“Durham P”), whilst an undischarged bankrupt, contrary to s11 of the Company Directors Disqualification Act 1986, without leave of the court. Between 1 January 2013 and 5 September 2016 Mr White caused Durham P to trade to the detriment of HM Revenue & Customs (“HMRC”), in respect of VAT and PAYE/NIC, resulting in arrears of £128,030, in that: VAT

  • Durham P became registered for VAT effective from 1 July 2012. It traded until at least December 2015;
  • Durham P submitted four VAT returns recording net liabilities of £17,176 for the periods ending 11/12, 02/13, 08/13, and 11/13. No payments were made in respect of these liabilities.
  • For the periods ending 05/13, and 02/15 to 11/16 HMRC made eight assessments totalling £55,207 and imposed surcharges of £1,306. No payments were made in respect of these arrears.
  • Durham P’s VAT liability at cessation of trade, calculated by HMRC in its ledger, is £73,689. PAYE/NIC
  • HMRC records record monthly returns submitted in respect of Durham P’s PAYE/NIC from 04/13 to 01/16.
  • A proof of debt lodged by HMRC records arrears of PAYE/NIC in respect of 2012/13 of £2,765, 2013/14 of £10,630, 2014/15 of £19,541, 2015/16 of £13,887, and 2016/17 of £7,088. HMRC records payments of £1,500 in respect of Durham P’s tax liabilities, with the last payment on 8 May 2014.
  • Durham P’s PAYE/NIC/CIS liability at cessation of trade, calculated by HMRC in its proof of debt is £54,341. Comparative Treatment
  • Between 2 September 2014 and 5 September 2016 Durham P had income of at least £262,758, which was supplemented by £7,001 from its savings account. It withdrew £6,330 as cash, paid trade suppliers and services £105,897, labour costs of £102,185, cheque payments, and other transactions the purpose of which are unknown, total £6,123, bank charges were £883, Mr & Mrs White received £37,495, including personal expenditure & payments to family, and net transfers to a Nat West bank account in Mr & Mrs White’s name total £14,330. There are no identifiable payments to HMRC.
  • As at 28 February 2014, the date of the last set of accounts, which indicated a turnover of £152,298 in the year, Durham P had liabilities of £67,595, comprising trade creditors £25,193, VAT liability £21,871, HMRC Employers £9,152, bank £4,173, corporation tax £4,100, and credit card £3,106. At liquidation, the creditors known to the Official Receiver totalled £137,345, of which HMRC represented £133,570, a customer claimed £3,175, and a trade creditor £600. 

    This information is correct as at 25 / 1 / 2019



    If you believe this page contains any errors, please email civil.proceedings.team@insolvency.gsi.gov.uk with details of the error that you have found.

  •