Case details for Artur Lukasz HERLIK

Name: Artur Lukasz HERLIK

Name: Pro-Build Contractors Limited

Date of Birth: 26 / 9 / 1985

Date Order Starts: 8 / 8 / 2019

Disqualification Length: 3 Years 6 Month(s)

CRO Number: SC462800

Last Known Address: Flat 1 - 1 Blaeloch Drive, , , , Glasgow, G45 9QN

Conduct: Mr Artur Lukasz Herlik (“Mr Herlik”) failed to ensure Pro-Build Contractors Limited (“Pro-Build”) complied with its statutory obligations to submit payments to HM Revenue and Customs (“HMRC”) and caused Pro Build to trade to the detriment of HMRC from 22 January 2017 in respect of Pay As You Earn (“PAYE”) National Insurance Contributions (“NIC”) and from 07 February 2017 in respect of Value Added Tax (“VAT”) until 13 July 2018 when the company entered into liquidation. Over this period payments to other creditors and withdrawals from the company by him were maintained. PAYE/NIC 2016/17

  • The company submitted monthly Real Time Information (“RTI”) returns for the period ended 05 January 2017 to 05 April 2017 disclosing a liability of £21,723.23 against which an Employer Allowance of £66.42 was credited and a payment of £227.53 allocated leaving £21,429.28 outstanding at liquidation. 2017/18
  • The company submitted monthly RTI returns for the period ended 05 May 2017 to 05 April 2018 disclosing a liability of £35,901.33 against which an Employer Allowance of £19.32 was credited and no payments were made leaving £35,882.01 outstanding at liquidation. VAT
  • The company submitted returns for the period 12/16 to 03/18 disclosing a liability, including surcharges, of £74,749.90 against which payments of £21,075.16 leaving £53,674.74 outstanding at liquidation. Comparative Treatment
  • Analysis of the company bank statements reveal that during the period 22 January 2017 to liquidation, £481,407 was expended from the account of which £25,850 was paid to him, £149,645 was identified as payments to individuals (sub contractors), £4,471 was made in bank/services charges and £286,366 was paid in trade expenses. During this time the bank accounts reveal £15,075 was paid to HMRC.
  • Claims submitted at liquidation totalled £127,401.26, of which HMRC have claimed £122,210.33. 

    This information is correct as at 18 / 7 / 2019

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