Case details for Alexander John HENDERSON

Name: Alexander John HENDERSON

Name: ACQUISITION 395724331 LIMITED

Date of Birth: 10 / 11 / 1962

Date Order Starts: 21 / 12 / 2018

Disqualification Length: 3 Years 0 Month(s)

CRO Number: SC358926

Last Known Address: Easter Cardno Bungalow, , , , FRASERBURGH, AB43 7AH

Conduct: Alexander Henderson (“Mr Henderson”) caused Acquisition 395724331 Limited (“Acqn 4331”) (formerly trading as A&A Electrical (Strichen) Ltd) to trade to the detriment of H M Revenue & Customs (“HMRC”) in respect of Value Added Tax (“VAT”) between 07 October 2015 and December 2016, when the company was sold resulting in outstanding liabilities totalling £20,108 for VAT (including surcharges) in that: VAT

  • For the VAT quarters ended 31 August 2015, which was due to be paid by 07 October 2015, to 31 August 2016 Acqn 4331 submitted 5 VAT returns disclosing liabilities totalling £17,920 and incurred surcharges totalling £2,688. A payment of £500 was paid to this liability, resulting in £20,108 remaining outstanding at the date the company was sold by the directors. Comparative treatment Analysis of the company bank account and partial company records from 07 October to December 2016 disclosed the following:
  • Payments totalling £160,521 against receipts totalling £162,396
  • Payments to the Directors Loan Account (DLA) totalling £26,002 and deposits totalling £1,630, thereby increasing the overdrawn DLA from £33,295 as at 30 April 2015, to at least £57,000 at the date the directors sold the company.
  • Payments to trade creditors totalling £77,385
  • Payments to connected parties totalling £20,300
  • Payments to the company’s bank totalling £18,767
  • Payments to HMRC totalling £11,413, of which, £2,733 was paid to historical VAT, and £8,180 paid to Pay As You Earn (“PAYE”) and Corporation Tax (“CT”)
  • Unexplained payments totalling £5,075
  • Payments to himself and a co-director totalling £1,880 While the VAT outstanding at liquidation is £20,108, the only other claim received was from the bank in the sum of £2,115, which he has stated is being repaid by him under a Personal Guarantee. 

    This information is correct as at 3 / 12 / 2018


    Name: HILDA HENDERSON

    Name: ACQUISITION 395724331 LIMITED

    Date of Birth: 19 / 10 / 1965

    Date Order Starts: 21 / 12 / 2018

    Disqualification Length: 2 Years 6 Month(s)

    CRO Number: SC358926

    Last Known Address: Easter Cardno Bungalow, , , , FRASERBURGH, AB43 7AH

    Conduct: Mrs Hilda Henderson (“Mrs Henderson”) caused or allowed Acquisition 395724331 Limited (“Acqn 4331”) (formerly trading as A&A Electrical (Strichen) Ltd) to trade to the detriment of H M Revenue & Customs (“HMRC”) in respect of Value Added Tax (“VAT”) between 07 October 2015 and December 2016, when the company was sold resulting in outstanding liabilities totalling £20,108 for VAT (including surcharges) in that: VAT

  • For the VAT quarters ended 31 August 2015, which was due to be paid by 07 October 2015, to 31 August 2016 Acqn 4331 submitted 5 VAT returns disclosing liabilities totalling £17,920 and incurred surcharges totalling £2,688. A payment of £500 was paid to this liability, resulting in £20,108 remaining outstanding at the date the company was sold by the directors. Comparative treatment Analysis of the company bank account and partial company records from 07 October to December 2016 disclosed the following:
  • Payments totalling £160,521 against receipts totalling £162,396
  • Payments to the Directors Loan Account (DLA) totalling £26,002 and deposits totalling £1,630, thereby increasing the overdrawn DLA from £33,295 as at 30 April 2015, to at least £57,000 at the date the directors sold the company.
  • Payments to trade creditors totalling £77,385
  • Payments to connected parties totalling £20,300
  • Payments to the company’s bank totalling £18,767
  • Payments to HMRC totalling £11,413, of which, £2,733 was paid to historical VAT, and £8,180 paid to Pay As You Earn (“PAYE”) and Corporation Tax (“CT”),
  • Unexplained payments totalling £5,075
  • Payments to herself and a co-director totalling £1,880 While the VAT outstanding at liquidation is £20,108, the only other claim received was from the bank in the sum of £2,115, which her co-director states is being repaid under a Personal Guarantee. 

    This information is correct as at 3 / 12 / 2018



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