Name: Jennifer ALSO KNOWN AS MACAULAY MEEK

Name: STRATHMORE SPECIALIST LANDSCAPING LIMITED

Date of Birth: 8 / 10 / 1969

Date Order Starts: 13 / 3 / 2026

Disqualification Length: 3 Years 6 Month(s)

CRO Number: SC425052

Last Known Address: 73 Strathmore Avenue,, , , , FORFAR,, DD8 1ND

Conduct: From at least 22 September 2020 to 09 November 2023, Mrs Jennifer Meek (“Mrs Meek”) caused Strathmore Specialist Landscaping Limited (“Strathmore”) to trade to the detriment of HMRC in respect of Pay As You Earn (“PAYE”) and National Insurance Contributions (“NIC”), in that: PAYE/NIC: • In respect of the tax year 2020/21, Real Time Information (“RTI”) returns were submitted to HMRC, disclosing liabilities from Month 5, due on 22 September 2020, totalling £28,762. Two payments of £2453 and £805 respectively were made on 13 October 2020, however these payments were allocated to the 2018/2019 tax year. A total liability for of £28,762, and penalties of £600, remained outstanding at liquidation. • In respect of the tax year 2021/2022, RTI returns were submitted to HMRC disclosing liabilities of £34,701. An annual Employer’s Allowance of £4,000 was due against these liabilities. No payments were made toward these liabilities. A total liability of £30,701, plus penalties of £800, remained outstanding at liquidation. • In respect of the tax year 2022/2023, RTI returns were submitted to HMRC disclosing liabilities from Month 1 to Month 12 of £48,888. An annual Employer’s Allowance of £5,000 was due against these liabilities. A payment of £4,311 was made against these liabilities on 11 May 2023. A total liability of £39,577, plus penalties of £200, remained outstanding at liquidation. • In respect of the tax year 2023/2024, RTI returns were submitted to HMRC disclosing liabilities from Month 1 to Month 4 totalling £11,454. An annual Employer’s Allowance of £5,000 was due against these liabilities. No payments were made against these liabilities. A total outstanding liability of £6,454 remained due at liquidation. Comparative Treatment • Analysis of the company bank account demonstrates the following payments between 22 September 2020 and 09 November 2023 - Mrs Meek received £112,697. - Her co-director received £76,334. - trade and expense creditors £678,543. - £27,005 in service charges, of which £15,515 was used to repay the company’s COVID-19 Bounce Back Loan (“BBL”). - £6,793 in miscellaneous charges and unidentified cashpoint, cheque and foreign transfer transactions. - employees and subcontractors £979,750 throughout the period. - In this period, HMRC received a total of £9,187. Of this £7,569 was paid towards PAYE/NIC liabilities, and £1,618 cannot be attributed. • On 09 November 2023, Strathmore was put into compulsory liquidation by way of a Winding Up Petition, served by HMRC. The only two creditors at liquidation were Bank of Scotland with £26,277 for a Bounce Back Loan, and HMRC with £230,903, of which the PAYE/NIC liabilities and associated penalties make up £107,194. 

This information is correct as at 23 / 2 / 2026

Name: STRATHMORE SPECIALIST LANDSCAPING LIMITED

Date of Birth: 9 / 3 / 1970

Date Order Starts: / /

Disqualification Length: 3 Years 6 Month(s)

CRO Number: SC425052

Last Known Address: 73, Strathmore Avenue, , , Forfar, DD8 1ND

Conduct: From at least 22 September 2020 to 09 November 2023, Mr Jeffrey Meek (“Mr Meek”) caused Strathmore Specialist Landscaping Limited (“Strathmore”) to trade to the detriment of HMRC in respect of Pay As You Earn (“PAYE”) and National Insurance Contributions (“NIC”), in that: PAYE/NIC: • In respect of the tax year 2020/21, Real Time Information (“RTI”) returns were submitted to HMRC, disclosing liabilities from Month 5, due on 22 September 2020, totalling £28,762. Two payments of £2453 and £805 respectively were made on 13 October 2020, however these payments were allocated to the 2018/2019 tax year. A total liability for of £28,762, and penalties of £600, remained outstanding at liquidation. • In respect of the tax year 2021/2022, RTI returns were submitted to HMRC disclosing liabilities of £34,701. An annual Employer’s Allowance of £4,000 was due against these liabilities. No payments were made toward these liabilities. A total liability of £30,701, plus penalties of £800, remained outstanding at liquidation. • In respect of the tax year 2022/2023, RTI returns were submitted to HMRC disclosing liabilities from Month 1 to Month 12 of £48,888. An annual Employer’s Allowance of £5,000 was due against these liabilities. A payment of £4,311 was made against these liabilities on 11 May 2023. A total liability of £39,577, plus penalties of £200, remained outstanding at liquidation. • In respect of the tax year 2023/2024, RTI returns were submitted to HMRC disclosing liabilities from Month 1 to Month 4 totalling £11,454. An annual Employer’s Allowance of £5,000 was due against these liabilities. No payments were made against these liabilities. A total outstanding liability of £6,454 remained due at liquidation. Comparative Treatment • Analysis of the company bank account demonstrates the following payments between 22 September 2020 and 09 November 2023 - Mr Meek received £76,334. - His co-director received £112,697. - trade and expense creditors £678,543. - £27,005 in service charges, of which £15,515 was used to repay the company’s COVID-19 Bounce Back Loan (“BBL”). - £6,793 in miscellaneous charges and unidentified cashpoint, cheque and foreign transfer transactions. - employees and subcontractors £979,750 throughout the period. - In this period, HMRC received a total of £9,187. Of this £7,569 was paid towards PAYE/NIC liabilities, and £1,618 cannot be attributed. • On 09 November 2023, Strathmore was put into compulsory liquidation by way of a Winding Up Petition, served by HMRC. The only two creditors at liquidation were Bank of Scotland with £26,277 for a Bounce Back Loan, and HMRC with £230,903, of which the PAYE/NIC liabilities and associated penalties make up £107,194. 

This information is correct as at 23 / 2 / 2026

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