Name: Bruce Harper

Name: DWANGED LTD

Date of Birth: 24 / 1 / 1976

Date Order Starts: 2 / 10 / 2025

Disqualification Length: 3 Years 6 Month(s)

CRO Number: SC401749

Last Known Address: 3 Strachan Crescent,, , , , DOLLAR, FK14 7HL

Conduct: Mr Bruce Harper (“Mr Harper”) caused Dwanged Limited (“the company”) to trade to the detriment of HM Revenue & Customs (“HMRC”) in respect of Value Added Tax (“VAT”) from February 2022 and Pay As You Earn and National Insurance Contributions (“PAYE/NIC”) from 22 May 2021 resulting in a total unpaid liability to the Crown of at least £232,440 at liquidation in that: VAT • Between VAT quarters ending December 2021 to June 2023 the company submitted 7 quarterly VAT returns declaring a total liability of £54,009 against which no payments were made leaving £54,009 outstanding at liquidation. PAYE/NIC • A PAYE / NIC debt for the 2021/2022 year began accruing from period ending 5 May 2021. Against a declared liability of £70,960 for tax year 2021/2022 HMRC granted an Employers Allowance of £4,000 leaving the company with a liability of £66,960 against which the company made payments totalling £29,039. The balance of £37,921 remained outstanding when the company was placed into liquidation. • Against a declared liability of £97,717 for tax year 2022/2023 HMRC granted an Employers Allowance of £5,000. The company made no payments towards the remaining liability for this period resulting in an unpaid liability of £92,717. As a result, at the date of liquidation, the company owed the Crown the total sum of £92,717 in respect of unpaid PAYE/NIC. • Against a declared liability of £52,793 for the tax year 2023/24 HMRC granted an Employers Allowance of £5,000. The company made no payments toward this period resulting in an unpaid liability of £47,793. As a result, at the date of liquidation, the company owed the Crown the total sum of £47,793 in respect of PAYE/NIC. COMPARATIVE TREATMENT Bank Statements • Analysis of the company bank statements from 22 May 2021 to liquidation reveals a total expenditure of £3,338,421of which £115,474 was paid to HMRC. Of this amount £86,435 was used to settle earlier year liability. • The company bank statements reveal that during the period of detriment the director received payments in the sum of £293,651 whilst he introduced funds of £190,941. Director’s Loan Account (“DLA”) • At liquidation the overdrawn DLA totalled £266,653 of which £50,000 has been settled to the liquidator. Trade Creditors • An analysis of creditor claims submitted at liquidation reveals trade creditors in the sum of £124,923 with debts accruing from June 2023 to liquidation. • Analysis of the bank statements reveal that made to trade creditors during the period May 2021 to November 2023 totalled £269,315. • The balance of payments from the bank account was used for other business expenditure. 

This information is correct as at 11 / 9 / 2025

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