Case details for Patrizio Sandro CESARI

Name: Patrizio Sandro CESARI

Name: APRO TRADE SERVICES LIMITED

Date of Birth: 25 / 5 / 1983

Date Order Starts: 5 / 4 / 2019

Disqualification Length: 3 Years 6 Month(s)

CRO Number: SC442725

Last Known Address: 19 Newhailes Crescent,, , , , MUSSELBURGH,, EH21 6DP

Conduct: Patrizio Sandro Cesari (Mr Cesari) caused Apro Trade Services Ltd (“the company”) to trade to the detriment of HM Revenue & Customs (“HMRC”) in respect of VAT from 7 January 2015 and RTI PAYE from April 2016 to 4 July 2018, the date of liquidation, resulting in a total unpaid liability to the Crown of £76,094 at liquidation in that: VAT

  • The company registered for VAT 1 March 2014. No information is available regarding payment and returns for the period to November 2014 and no allegations are being made in this period.
  • Following the submission of VAT returns for VAT quarters November 14 to February 16 (7 quarters) declaring a total VAT liability of £29,585 the company made 6 payments totalling £7,245 with surcharges of £1,610 VAT was due of £23,950
  • No further VAT returns were made until May 2018 but payments totalling £23,926 were made against assessments raised.
  • On 30 May 2018 VAT returns were submitted for the periods from May 16 to February 2018, bringing the total unpaid VAT liability to £31,782 against which the company made a payment of £4,946 on 5 June 2018 and £282.04 on 13 July 2018, leaving a balance of £39,136 unpaid after a final assessment was raised for May 2018.
  • As a result, at liquidation, the company had accrued an unpaid VAT liability of £39,136 which began accruing from VAT quarter November 2014. RTI PAYE:
  • For tax year 2015/2016 against a declared liability of £7,683 HMRC granted an employers allowance of £1,936 against which the company made payment on 29 July 2016 totalling £2,500. The balance of £3,247 which ought to have been paid by 19 April 2016 at the latest remained outstanding at liquidation.
  • Against a declared liability of £20,504 for tax year 2016/2017 HMRC granted an employers allowance of £3,000 leaving the company with a liability of £17,504, which ought to have been paid by 19 April 2017. The company made no payments towards the liability resulting in an unpaid liability at liquidation of £17,504.
  • Against a declared liability of £5,236 for tax year 2017/2018 HMRC granted an employers allowance of £1,819 leaving the company with a liability of £3,417, which ought to have been paid by 19 April 2018. The company made no payments towards the liability resulting in an unpaid liability at liquidation of £3,417
  • Against a declared liability of £876 for tax year 2018/2019 HMRC. The company made no payments towards the liability resulting in an unpaid liability at liquidation of £876.
  • The total RTI PAYE liability due at the liquidation was £25,149, including interest of £105. COMPARATIVE TREATMENT:
  • Accounts were filed by the company for years to 28 February 2015, 28 February 2016, and 28 February 2017but after changing accountants in April 2018 these appeared to be incorrect and amended accounts were prepared. The following figures are from those amended accounts.
  • Amended accounts prepared for the company for the year to 28 February 2015 disclose he had no salary but £20,817 in dividends. These accounts also reveal £14,919 in respect of CT and VAT. They show the director is owed £5,842 and creditors £22,760.
  • Amended accounts prepared for the company for the year to 28 February 2016 disclose he had salary of £16,000 and £28,339 in dividends. These accounts also reveal £38,607 in respect of CT, PAYE and VAT. They show the director is owed £10,628 and creditors are owed £37,587.
  • Amended accounts prepared for the company for the year to 28 February 2017 disclose he had salary of £40,865 and £10,000 in dividends. These accounts also reveal £58,468 in respect of CT, PAYE and VAT. They show the director is owed £8,449 and creditors are owed £63,649.
  • A draft Profit and Loss account to 28 February 2018 disclose he received a salary of £19,987.
  • The statement of affairs as at the date of liquidation shows £72,839 in respect of CT, PAYE and VAT. They show the director is owed £0 and creditors are owed £24,000.
  • The rise in sums owed to HMRC and the fall in sums owed to the creditors including the director was achieved as a result of him causing the company to make payments totalling £837,687 from the company bank account in the period 1 March 2016 to 5 September 2017 of which £732,076 of which was used to pay trade and expense creditors and meet payment of the company’s overheads, £82,440 paid to himself and £22,926 used to pay VAT with one payment of £2,500 being made towards PAYE. 

    This information is correct as at 15 / 3 / 2019



    If you believe this page contains any errors, please email civil.proceedings.team@insolvency.gov.uk with details of the error that you have found.

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