Case details for Steven Joseph John Mason

Name: Steven Joseph John Mason


Date of Birth: / /

Date Order Starts: 4 / 4 / 2022

Disqualification Length: 6 Years 0 Month(s)

CRO Number: SC577815

Last Known Address: 10/1 Darvel Gait,, , , , EDINBURGH,, EH7 6GX

Conduct: Steven Joseph John Mason (“Mr Mason”) failed to ensure that Angel Contracting Ltd (“Angel Contracting”) maintained and/or preserved adequate accounting records, or in the alternative, failed to deliver up adequate accounting records to the Liquidator for the period from 03 October 2017 (date of incorporation) to 12 July 2019 (the date the company entered Liquidation). As a consequence, it has not been possible to account for the following: • Whether payments from the company’s bank account totalling £5,438,003 were for a purpose connected with Angel Contracting’s business, including payments totalling £16,500 to an individual, £5,900 Cash withdrawals and a £3,000 cheque payment. In the absence of any company records it is not possible to establish the purpose of these payments. • Whether the receipts into the company’s bank account totalling £5,464,224 are a true representation of all the company’s sales. • The true liability due to HMRC for VAT for the period 01 March 2018 to 31 May 2019. HMRC have raised an Officers Assessment in the sum of £940,426 for this period. In the absence of accounting records it is not possible to determine if this represents the actual level of VAT due by the company. • 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. • The financial position of the company between 03 October 2017 and liquidation or the cause of failure. 

This information is correct as at 15 / 3 / 2022

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