Case details for BRIAN CHALMERS

Name: BRIAN CHALMERS

Name: SCENE LIVE LIMITED

Date of Birth: 5 / 3 / 1965

Date Order Starts: 8 / 11 / 2018

Disqualification Length: 6 Years 0 Month(s)

CRO Number: SC478762

Last Known Address: 5 DAVIDSON ROAD, , , , EDINBURGH, EH4 2PE

Conduct: Between 22 August 2014, the date the company commenced trading, to liquidation on 22 September 2017, Brian Chalmers (“Mr Chalmers”) failed to ensure Scene Live Limited (“Scene”) maintained and/or preserved adequate accounting records, or in the alternative failed to deliver up such records to the liquidator. He also failed to comply with his statutory obligation to prepare and file accounts with companies house for the period from 29 May 2014 to 31 May 2016, or submit returns to HM Revenue and Customs (“HMRC”) in respect of the company’s Value Added Tax (“VAT”) from incorporation to cessation. As a consequence it has not been possible to account for the following: 1) The position regarding the company’s income:

  • The company bank statements for the period 22 August 2014 to 22 September 2017 reveal income in the sum of £264,676. In the absence of company accounting records it is not possible to determine if this represents the total income received during the period of trading. 2) The position regarding the company’s expenditure.
  • The company bank statements for the period 22 August 2014 to 22 September 2014 reveal expenditure in the sum of £264,676 which includes £180,112 paid to an unknown individual. In the absence of company accounting records it is not possible to determine the purpose of these payments and whether they were for the benefit of the company 3) The position in relation to company assets:
  • In the absence of any accounting records or accounts it has not been possible for The Liquidator or The Insolvency Service to determine the asset position at liquidation and if any assets have been disposed of at fair value and for the benefit of the company. 4) The inability to verify/substantiate the level of remuneration paid to the director and the amounts owed to, or owed by, the director in respect of any director’s loan account. 5) The correct position in relation to Value Added Tax (“VAT”) and Pay As You Earn and Nation Insurance (“PAYE/NIC”) Due to HM Revenue and Customs (“HMRC”):
  • The company submitted their VAT registration on the 01 August 2014, with a proposed registration date of 03 October 2014, giving an estimated turnover annual turnover of £210,000.
  • The company failed to submit any VAT returns for the periods ended 31 January 2015 to 31 July 2017 resulting in Assessments and Surcharges totalling £21,202.75 against which no payments were made.
  • The company submitted monthly PAYE/NIC returns for the periods ended 05 October 2014, due on the 22 October 2015, to 05 June 2017, due on the 22 June 2017, totalling £6,129 against which payments totalling £878.61 were made leaving £5,250.39 outstanding at liquidation.
  • The company failed to submit PAYE/NIC returns for the period 06 June 2017 to 05 August 2017, due on the 22 August 2017, resulting in HMRC raising estimates totalling £409.96 against which no payments were made.
  • The claim lodged by HMRC for VAT, PAYE/NIC, interest and legal costs totalled £29,682.09.
  • The company has failed in its statutory obligations to file returns and accounts for the years ended 31 May 2015 and 31 May 2016, due on the 28 February 2016 and 28 February 2017 respectively. 

    This information is correct as at 20 / 11 / 2018



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

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