Case details for RICHARD CLIFFORD

Name: RICHARD CLIFFORD

Name: MAKLAB LIMITED

Date of Birth: 24 / 4 / 1986

Date Order Starts: 21 / 11 / 2018

Disqualification Length: 6 Years 0 Month(s)

CRO Number: SC372590

Last Known Address: 02, 17 GRANTLEY GARDENS, SHAWLANDS, , , GLASGOW, G41 3PZ

Conduct: Between 1 April 2015, subsequent to the last filed accounts for the company to liquidation on 27 July 2017, Richard Clifford (“Mr Clifford”) failed to ensure that Maklab Limited (“Maklab”) maintained proper accounting records, or in the alternative failed to preserve and deliver up to the liquidator such records as were maintained. As a consequence it has not been possible to account for the following:

  • The company received sums totalling £101,640 in support from Renfrewshire Council (“the Council”) with a view to the company opening a “maker’s space” in Paisley. It has not been possible to verify what happened to the assets purchased by Maklab, totalling £2,350.69 with the support of sums from the Council. Nor has it been possible to ascertain what happened to the remaining balance of outstanding sums totalling £64,195 still due to the Council;
  • Determine in the absence of purchase invoices or other records the reason for expenditure totalling £28,046 during the period 24 February 2016 and 30 May 2017 and whether is was used for the benefit of the company;
  • Determine that all cash receipts are accounted for and that monies have been applied for the company’s benefit;
  • Establish the amounts properly due to / from HMRC in respect of VAT with their claim totalling £81,484 which includes a surcharge of £8,031;
  • In the absence of payroll records, it is not possible to determine the amount of remuneration received by the director of the company or the full extent of PAYE and NIC due to HMRC in respect of the tax years 2014/2015, 2015/2016 and 2017/2018, whose claim totalled £114,234, which includes interest;
  • The accounts to 31 March 2015 show that the company had fixed assets of £119,965. In the absence of accounting records, it has not been possible to ascertain whether these assets have been realised to the benefit of the company through disposition prior to the liquidation or represent potential realisations in the proceedings for the benefit of creditors. 

    This information is correct as at 14 / 11 / 2018



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