Case details for BRIAN ANDERSON SNR

Name: BRIAN ANDERSON SNR

Name: Anderson Builders Limited

Date of Birth: 27 / 8 / 1958

Date Order Starts: 9 / 1 / 2019

Disqualification Length: 7 Years 0 Month(s)

CRO Number: SC362713

Last Known Address: 89 Jermond Drive, , , , IRVINE, KA12 9JW

Conduct: In respect of the period from 01 August 2014 , the day following the last filed accounts, to 10 March 2017, the date Anderson Builders Limited (“ABL”) went into liquidation, he failed to ensure that ABL maintained and or preserved adequate accounting records, or in the alternative, he failed to deliver up to the Liquidator, such records as were maintained/ preserved, as a consequence of which it has not been possible to verify:

  • The expenditure from the company bank account between 01 August 2014 and 24 February 2017, totalling £930,050, of which £592,646 remains unexplained, including £26,660 in round sum cheque payments and £21,840 in cash withdrawals.
  • Whether receipts into the company bank account between 1 August 2014 and 24 February 2017, totalling £286,718 are a true representation of all sales achieved by ABL.
  • What happened to the fixed assets of £15,738 shown in the accounts to 31July 2014.
  • The position with regards to the Director’s Loan Account, which was overdrawn in the sum of £50,624 at 31 July 2014.
  • The remuneration paid to him in the period from 01 August 2014 to 24 February 2017 or to a former director in the period from 1 August 2014 to the date he resigned on 30 June 2015.
  • The accuracy of the HM Revenue and Customs (“HMRC”) Value Added Tax (“VAT”) assessments covering the VAT quarters to 30 April 2015, 30 April 2016, 31 July 2016, 31 October 2016 and 31 January 2017. Trading to the detriment of HMRC He caused Anderson Builders Limited (“ABL”) to trade to the detriment of HM Revenue and Customs (“HMRC”) in respect of Value Added Tax (“VAT”), from 07 June 2015 and Construction Industry Scheme (“CIS”) charges and penalties, from 19 May 2016 to 24 February 2017, when the company ceased to trade. Over this period payments to other creditors, and withdrawals from the company were maintained resulting in a HMRC claim of £121,752 in the liquidation. VAT
  • ABL submitted VAT returns for three VAT quarters ended 31 July 2015, 31 October 2015 and 31 January 2016, disclosing VAT liabilities totalling £34,640 plus corresponding surcharges of £5,196, against which, no payments were made by ABL, resulting in outstanding liabilities of £39,836 which remain outstanding at 24 February 2017.
  • ABL failed to submit VAT returns for five VAT quarters ended 30 April 2015, 30 April 2016, 31 July 2016, 31 October 2016 and 31 January 2017, resulting in estimated Assessments totalling £62,069 together with surcharges totalling £9,310, which remain outstanding at 24 February 2017. CIS
  • ABL failed to submit CIS returns for the tax year 2016/2017, as a consequence of which, HMRC raised charges totalling £9,737 between 06 April 2016 and 24 February 2017, together with penalties totalling £800. In the absence of any payment, CIS liabilities totalling £12,331 remain outstanding at 24 February 2017 and at liquidation. Comparative Treatment
  • An analysis of ABLs bank account between 07 June 2015 and 24 February 2017, discloses that in the period between 07 June 2015 and 24 February 2017 payments totalling £460,489 were made from the bank account. Of this sum, payments totalling £33,100 were made to Mr Brian Anderson/ Brian Anderson, £59,104 paid in wages, £44,572 paid to creditors and service providers, unexplained cash withdrawals totalling £14,460, unexplained cheque payments totalling £2,160, charges totalling £3,523 and other unexplained payments totalling £303,570, while no payments were made to HMRC.
  • The only claim in the liquidation was from HMRC, in the sum of £191,912, which has been restricted to £121,752. 

    This information is correct as at 11 / 4 / 2019



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