Name: MORRICE DIPLEXCITO

Name: SOURCE BUILDING SOLUTIONS LIMITED

Date of Birth: 25 / 3 / 1966

Date Order Starts: 30 / 10 / 2026

Disqualification Length: 3 Years 6 Month(s)

CRO Number: SC392543

Last Known Address: 17 Rosebank Lane, , , , FORFAR, DD8 2BE

Conduct: From July 2022 to 5 April 2025, Morrice Diplexcito (“Mr Diplexcito”) caused Source Building Solutions Limited (“SBS”) to trade to the detriment of His Majesty’s Revenue and Customs (“HMRC”) by failing to ensure that payments in respect of Pay As You Earn (“PAYE”), National Insurance Contributions (“NIC”), and Student Loan Deductions were made as and when they fell due. During that period SBS incurred a liability for PAYE/NIC and Student Loan Deductions totalling £174,772 and failed to make any payments towards it, in that: PAYE/NIC and Student Loan Deductions: - On 15 December 2021, SBS entered into a Time to Pay arrangement with HMRC. The agreement required monthly repayments of £2,000, beginning on 20 January 2022 and concluding on 20 November 2023. Payments were made from 20 January 2022 to 20 June 2022, after which SBS defaulted, and no further payments were made. - SBS submitted Real Time Information (“RTI”) returns for the period ended 05 July 2022 to 05 April 2025 disclosing a PAYE/NIC and Student Loan Deductions total net liability of £174,772. Comparative Treatment: - A review of the company’s bank statements shows that, between July 2022 and 5 April 2025 SBS made payments to trade and expense creditors totalling £1,071,332 and paid nothing to HMRC for PAYE/NIC and student loan deductions. At the date of liquidation, SBS had total liabilities of £351,896, of which £259,235 was owed to HMRC. 

This information is correct as at 9 / 10 / 2026

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