Case details for Christopher Hemmings

Name: Christopher Hemmings

Name: MH Precision Fabrications Limited

Date of Birth: 9 / 3 / 1965

Date Order Starts: 14 / 5 / 2019

Disqualification Length: 3.5 Years 42 Month(s)

CRO Number: INV5393683

Last Known Address: 1 Drayton Crescent, , , , St Helens, WA11 9HL

Conduct: In the period from 26 September 2015 at the latest to 16 August 2017 (the date of liquidation), Christopher Hemmings (“Mr Hemmings”) caused M H Precision Fabrications Ltd (“MHPF”) to trade to the detriment of HM Revenue & Customs (“HMRC”) in respect of VAT and PAYE by failing to make payments as and when due, whilst making payments to other creditors, in that: VAT

  • MHPF filed VAT returns for the quarters ending 28 February 2014 to the quarter ending 31 May 2017 with total liabilities of £63,385 while HMRC raised an assessment of £3,073 and £7,483 of surcharges were also incurred.
  • MHPF entered into a time to pay agreement on 10 June 2015, at which time MHPF owed £13,617 in unpaid VAT. It made 4 payments under this agreement until 25 September 2015. After this date, the outstanding liability was £11,888.
  • Between 26 September 2015 and liquidation, further VAT liabilities of £40,234 were incurred.
  • MHPF made one final payment of £3,629 on 07 April 2016. After this date, it failed to make any further payments to HMRC in respect of its VAT liability. At liquidation MHPF owed £48,493 in respect of VAT. PAYE
  • MHPF submitted RTI returns for the periods from April 2013 to August 2017 with total liabilities of £29,409.
  • MHPF made a payment of £2,720 in respect of its PAYE liability on 05 August 2015, leaving an outstanding liability of £2,553.
  • In the period between 05 August 2015 and 16 August 2017, PAYE liabilities and interest of £14,418 were incurred, whilst three payments totalling £1,547 were made in respect of those liabilities, the last payment being £251 paid on 10 July 2017. MHPF also received £4,681 in allowances with the result that £10,743 was outstanding at liquidation.
  • MHPF’s accountant gave Mr Hemmings advice concerning the amount due and the payment due date in respect of PAYE. Discriminatory Treatment
  • Professionally prepared accounts for the year ending 31 July 2015 show that creditors exceeded assets by £12,186 and were approved on behalf of the board by a co-director on 27 May 2016. Creditors other than HMRC were owed £66,444, whilst HMRC ledgers show they were owed £21,775 in respect of VAT and PAYE. By comparison, at liquidation, creditors other than HMRC were owed £51,839 while HMRC was owed £59,236 in respect of VAT and PAYE.
  • In the period from 26 September 2015 to 16 August 2017, MHPF made payments from its bank account totalling £399,986, of which £76,660 was paid by cheque and £128,495 was paid to trade creditors. In the same period, HMRC ledgers show that £3,629 was paid to them in respect of VAT and £1,547 was paid in respect of PAYE. 

    This information is correct as at 23 / 4 / 2019

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